一、基本案情
張三(san)擁有3部貨車，與(yu)A公(gong)(gong)(gong)(gong)司(si)(si)(si)簽訂(ding)合同，約(yue)定由張三(san)向(xiang)A公(gong)(gong)(gong)(gong)司(si)(si)(si)提供貨物(wu)運(yun)輸服(fu)務(wu)，運(yun)費每(mei)半年結清(qing)。由于(yu)張三(san)未注冊個(ge)體工商戶或(huo)公(gong)(gong)(gong)(gong)司(si)(si)(si)，經與(yu)李四商量，并經A公(gong)(gong)(gong)(gong)司(si)(si)(si)同意，由李四控制(zhi)的(de)B運(yun)輸公(gong)(gong)(gong)(gong)司(si)(si)(si)向(xiang)A公(gong)(gong)(gong)(gong)司(si)(si)(si)開(kai)(kai)(kai)具(ju)增值(zhi)(zhi)稅專(zhuan)用(yong)發票100萬(wan)元。A公(gong)(gong)(gong)(gong)司(si)(si)(si)收到B運(yun)輸公(gong)(gong)(gong)(gong)司(si)(si)(si)開(kai)(kai)(kai)具(ju)增值(zhi)(zhi)稅專(zhuan)用(yong)發票100萬(wan)元后(hou)進行認證(zheng)抵扣。一年后(hou)，A公(gong)(gong)(gong)(gong)司(si)(si)(si)所在(zai)地(di)稽(ji)(ji)查局(ju)收到B運(yun)輸公(gong)(gong)(gong)(gong)司(si)(si)(si)所在(zai)地(di)稽(ji)(ji)查局(ju)《已(yi)證(zheng)實(shi)虛(xu)開(kai)(kai)(kai)通知單(dan)》，《已(yi)證(zheng)實(shi)虛(xu)開(kai)(kai)(kai)通知單(dan)》中注明B運(yun)輸公(gong)(gong)(gong)(gong)司(si)(si)(si)向(xiang)A公(gong)(gong)(gong)(gong)司(si)(si)(si)開(kai)(kai)(kai)具(ju)的(de)100萬(wan)元增值(zhi)(zhi)稅專(zhuan)用(yong)發票10為虛(xu)開(kai)(kai)(kai)發票。經過立案檢查，A公(gong)(gong)(gong)(gong)司(si)(si)(si)所在(zai)地(di)稽(ji)(ji)查局(ju)發現A公(gong)(gong)(gong)(gong)司(si)(si)(si)與(yu)B運(yun)輸公(gong)(gong)(gong)(gong)司(si)(si)(si)無真實(shi)業務(wu)，資金流存在(zai)回流，經過重(zhong)大稅務(wu)案件審(shen)理后(hou)，移送公(gong)(gong)(gong)(gong)安處理。
公(gong)(gong)安偵查后，移送檢察(cha)院審查起(qi)訴，后經法院審理，對案涉A公(gong)(gong)司及(ji)法定代表人(ren)、張(zhang)三、B運輸公(gong)(gong)司及(ji)李四判處相應的刑罰。
- 業務模式轉換
本案可(ke)以通(tong)過轉(zhuan)換業務模(mo)式來規(gui)避(bi)虛開風險(xian)。具體操作如(ru)下：
- 合同方面
張三與B運輸公司：由張三與B運輸公司簽訂(ding)掛(gua)靠協(xie)議，約定張三掛(gua)靠在B運輸公司名下，以B運輸公司名義經(jing)營并對(dui)外開具發票，B運輸公司向張三收取掛(gua)靠管理費若(ruo)干元。
B運(yun)輸公(gong)(gong)司(si)與(yu)A公(gong)(gong)司(si)：B運(yun)輸公(gong)(gong)司(si)與(yu)A公(gong)(gong)司(si)簽訂貨物運(yun)輸協議，約定由(you)B運(yun)輸公(gong)(gong)司(si)向(xiang)A公(gong)(gong)司(si)提(ti)供運(yun)輸服務，具體(ti)事宜由(you)張(zhang)三聯(lian)系負(fu)責，運(yun)費每半(ban)年結清。
- 資金流方面
B運輸公司收到A公司的運輸費用后(hou)，扣除掛(gua)靠管理費用后(hou)支(zhi)付給張三。
- 票據流方面
B運輸公(gong)司向(xiang)A公(gong)司開具相應的運輸費用增值稅發票。
- 貨運單據方面
由B運(yun)輸公(gong)(gong)司(si)與A公(gong)(gong)司(si)雙方指定人員過磅確(que)認(ren)，確(que)認(ren)后雙方加(jia)蓋(gai)公(gong)(gong)章(zhang)。B運(yun)輸公(gong)(gong)司(si)可指定張三代表B運(yun)輸公(gong)(gong)司(si)確(que)認(ren)相關運(yun)輸貨物信(xin)息
通過(guo)以上操作(zuo)，業務(wu)流程就變(bian)為：張三掛靠B運(yun)(yun)輸公(gong)司，以B運(yun)(yun)輸公(gong)司名義(yi)向A公(gong)司提供運(yun)(yun)輸服(fu)務(wu)。
- 法律依據
1.《營業稅改征增值稅試點實施辦法》第二條規定，單(dan)位以(yi)(yi)承(cheng)(cheng)包、承(cheng)(cheng)租(zu)(zu)、掛(gua)靠(kao)(kao)方式經營的，承(cheng)(cheng)包人(ren)(ren)(ren)(ren)、承(cheng)(cheng)租(zu)(zu)人(ren)(ren)(ren)(ren)、掛(gua)靠(kao)(kao)人(ren)(ren)(ren)(ren)(以(yi)(yi)下統稱(cheng)(cheng)承(cheng)(cheng)包人(ren)(ren)(ren)(ren))以(yi)(yi)發(fa)包人(ren)(ren)(ren)(ren)、出租(zu)(zu)人(ren)(ren)(ren)(ren)、被掛(gua)靠(kao)(kao)人(ren)(ren)(ren)(ren)(以(yi)(yi)下統稱(cheng)(cheng)發(fa)包人(ren)(ren)(ren)(ren))名義對外經營并由發(fa)包人(ren)(ren)(ren)(ren)承(cheng)(cheng)擔相關(guan)法律責任的，以(yi)(yi)該(gai)發(fa)包人(ren)(ren)(ren)(ren)為納稅人(ren)(ren)(ren)(ren)。否則(ze)，以(yi)(yi)承(cheng)(cheng)包人(ren)(ren)(ren)(ren)為納稅人(ren)(ren)(ren)(ren)。本案(an)中(zhong)，張三以(yi)(yi)被掛(gua)靠(kao)(kao)人(ren)(ren)(ren)(ren)B運(yun)輸公(gong)司(si)名義對外經營并由被掛(gua)靠(kao)(kao)人(ren)(ren)(ren)(ren)B運(yun)輸公(gong)司(si)承(cheng)(cheng)擔相關(guan)法律責任的，以(yi)(yi)被掛(gua)靠(kao)(kao)人(ren)(ren)(ren)(ren)B運(yun)輸公(gong)司(si)作為增值(zhi)稅納稅人(ren)(ren)(ren)(ren)。
2.關于《國家稅務總局關于納稅人對外開具增值稅專用發票有關問題的公告》的解讀：
二(er)、以掛(gua)靠方(fang)式開展經營活動在社會(hui)經濟生活中普遍(bian)存(cun)在，掛(gua)靠行為(wei)如何適用(yong)本公(gong)告，需要視不同(tong)情(qing)況分別確定。
第一，如果(guo)掛(gua)靠(kao)(kao)方(fang)以(yi)被掛(gua)靠(kao)(kao)方(fang)名義(yi)，向受票方(fang)納稅(shui)人(ren)銷(xiao)售貨物、提供增值(zhi)稅(shui)應(ying)稅(shui)勞(lao)務或者(zhe)(zhe)應(ying)稅(shui)服務，應(ying)以(yi)被掛(gua)靠(kao)(kao)方(fang)為納稅(shui)人(ren)。被掛(gua)靠(kao)(kao)方(fang)作為貨物的銷(xiao)售方(fang)或者(zhe)(zhe)應(ying)稅(shui)勞(lao)務、應(ying)稅(shui)服務的提供方(fang)，按照(zhao)相關規定向受票方(fang)開具增值(zhi)稅(shui)專(zhuan)用發(fa)票，屬于本(ben)公告規定的情形（不(bu)屬于虛開增值(zhi)稅(shui)專(zhuan)用發(fa)票）。
四、結論
本案通過(guo)業務(wu)模(mo)(mo)式(shi)轉換，將張(zhang)三自(zi)己提供運輸(shu)服務(wu)改(gai)為掛靠B運輸(shu)公司提供運輸(shu)服務(wu)，根據上(shang)述(shu)文件規定，該(gai)模(mo)(mo)式(shi)不屬(shu)于虛開(kai)，從而有效的規避了虛開(kai)發票(piao)風險(xian)。
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