税局败诉？谈独立交易原则的判定及税局对内回复函的法律效力

瑞成房地产(胜诉)v.新疆省地税稽查局——案例回顾

F-council希望通过这次案例，为各位会员分析企业胜诉原因何在，税务稽查局在这次事件中究竟有没有不合程序之处？如您的企业将来遇到类似情况究竟应该如何处理？

本次活动，将通过事实案例的详细分析，用原审法院的判决角度依据，税局(被告)上诉的角度依据，瑞成房产(原告)的反辩的角度依据以及终审判决的角度依据为会员详细还原案件的真实情况。总结三方不同争辩点，探讨在不同争辩点中我们会员可以从中学习及吸取的经验，未雨绸缪

本期价值要点：
● 本案例的详细讲解
● 关于案例中税务稽查局执法程序的探讨
● 关于案例中“计税依据明显偏低”及“无正当理由”的探讨
● 关于税局认定价格偏低，核定营业额等行为是否属于越权执法
● 关于企业是否属于独立交易原则探讨
● 关于税局对内回复函是否具有法律效力问题的探讨

特邀分享嘉宾

谢学焘 副总裁 Hally 协同共享企业服务(上海)股份有限公司

在税务领域从业已经超过19年。曾经在宁波税务系统任职6年时间，曾任宁波大榭开发区财政税务局税政处副处长兼开发区团工委副书记。在BP工作的十年间，他曾经历任BP中国税务顾问、BP北美税务顾问、BP韩国执行税务总监、BP中国区税务总监等职。2010年3月离开BP税务团队后参与创办协同共享企业服务(上海)股份有限公司，目前一直负责F-Council的运营和客户服务以及财税管理研究院的工作。

流程安排：

14:00 会议开始

14:00-14:15 案例具体介绍

14:15-15:00 案例详解
● 原审法院判决依据探讨
● 税务稽查局上诉依据探讨
● 瑞成房产答辩依据探讨

● 二审判决依据探讨

15:00-16:00 案例争议探讨点分析
● 申请回避权利
——关于在接到税局税务检查通知书时，受查企业是否享有被告知申请回避权利
——税局稽查企业的合法程序
——税务稽查，审理的法定期限
● 税局越权核定被查企业营业额错误
——税局在实施税务检查的过程中核定的是营业额，而非价格，营业额与价格相关联，但并非同一概念的 观点探讨
——对“计税依据明显偏低”以及“无正当理由”的相关探讨
——关于税局认定价格偏低，核定营业额等行为是否属于越权执法
——关于确定营业额的相关顺序
● 独立交易原则
——什么叫关联企业间违反独立交易原则所进行的交易？
——税局判断企业间关联交易的标准是否合理？
● 关于税函是否具有法律效力
——国税局对地税局的复函是否具有法律效力
——国税局的复函到底有什么作用？是否只是一个指示
16:00-16:15 该案例对企业意义及后续影响
● 企业在什么情况下可以适当争取相应利益
● 在本案例中，到底涉及到哪些点导致税局处罚通知不具法律效益，是否还有其他可能的情况也会导致处罚失效
16:15-16:30 现场接入提问

16:30 活动结束

F-council hope that through this case, for each member analysis enterprise victory why department in this case the tax bureau did not program? If your enterprise similar situations in the future should be how to deal with?

Will be on facts in this activity, the detailed analysis, with the original court Angle, the Angle of the tax bureau (defendant) appeals, red into the debate in the housing (the plaintiff) Angle and the Angle of the final judgment based on the actual circumstances of the reduction in detail case for the members. Summed up the three different argument point, this paper discusses our members in different argument points can learn and absorb the experience, save for a rainy day.

Key Point
● The case in detail
● About case department law enforcement procedure of the tax bureau
● About case "obviously low tax basis" and "without justifiable reasons
● About tax bureau decided that the price is low, the turnover of check and ratify whether belong to unauthorized behavior such as law enforcement
● About whether the enterprise belongs to independent transaction principle
● About tax bureau internal reply back to the issue of whether has the force of law

Speaker

Hally Xie Co-Founder of F-council VP

Hally has more than 20 years in the field of taxation. Once the tax system in Ningbo for 6 years, a former Ningbo Daxie development zone fiscal revenue tax office, deputy director of the secretary of the communist and development zone. In BP work for ten years, he had had the BP China tax advisers, BP's North American tax advisers, BP Korea performing tax director, director of BP in China tax and so on. In March 2010 after leaving the BP tax team to participate in collaborative sharing enterprise services (Shanghai) co., LTD., at present, has been responsible for F - council operations and customer service and work with the institute of fiscal and taxation management.

Agenda

14:00 Opening

14:00-14:15 Introduction of the case

14:15-15:00 The case in detail
● The original court decisions on the basis of discussion
● Department appeal according to the tax bureau
● Rui real estate into property defense based on the discussion
● Verdict on the basis of the discussion

15:00-16:00 Cases controversial point analysis is discussed in this paper
● Apply for withdrawal rights
- About tax bureau tax check receive the letter of acceptance, the check whether enterprise was told to apply for withdrawal rights
- Tax bureau audit enterprise legal procedures
-Tax inspection, the legal time limit of trial
● Unauthorized error verification by company turnover tax bureau

- tax bureau in the process of implementation of the tax inspection check and ratify is turnover, rather than price, the turnover is associated with the price, but it is not the same concept point of view

- the "strikingly low tax basis" and "without cause" the related discussion

About tax bureau decided that the price is low, turnover of check and ratify whether belong to unauthorized behavior such as law enforcement

- determine about relevant order of the business turnover
● Independent trading principle

- What is between affiliated enterprises in violation of the principle of trading?

- Tax bureau to judge whether the standards of the related transactions between enterprises reasonable?
● about whether tax function has the force of law

- The tax bureau reply whether has the force of law

- What exactly is the purpose of the reply that the irs? Whether is a instructions

16:00-16:15 The case of significance and the lingering effects of the enterprise
● Enterprise under what circumstances can be appropriate for the corresponding interest
● In this case, what comes to the point in not legally effective tax bureau of the penalization notification, if there are other possible punishment can also lead to failure

16:15-16:30 Q&A

16:30 End