一、基本案情
張三(san)擁有3部貨車，與(yu)A公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)簽(qian)訂合同(tong)，約定由(you)張三(san)向(xiang)A公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)提(ti)供(gong)貨物(wu)運(yun)輸(shu)(shu)服務(wu)，運(yun)費(fei)每半年(nian)結清。由(you)于張三(san)未注冊個體工(gong)商(shang)戶或公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)，經與(yu)李(li)四商(shang)量，并經A公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)同(tong)意，由(you)李(li)四控(kong)制的(de)B運(yun)輸(shu)(shu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)向(xiang)A公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)開(kai)具(ju)增(zeng)值(zhi)稅(shui)專(zhuan)(zhuan)用(yong)發票100萬元。A公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)收到B運(yun)輸(shu)(shu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)開(kai)具(ju)增(zeng)值(zhi)稅(shui)專(zhuan)(zhuan)用(yong)發票100萬元后(hou)進行認(ren)證(zheng)抵扣(kou)。一年(nian)后(hou)，A公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)所(suo)在(zai)地(di)(di)稽(ji)查局收到B運(yun)輸(shu)(shu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)所(suo)在(zai)地(di)(di)稽(ji)查局《已(yi)證(zheng)實虛開(kai)通知單》，《已(yi)證(zheng)實虛開(kai)通知單》中注明(ming)B運(yun)輸(shu)(shu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)向(xiang)A公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)開(kai)具(ju)的(de)100萬元增(zeng)值(zhi)稅(shui)專(zhuan)(zhuan)用(yong)發票10為虛開(kai)發票。經過(guo)立案(an)檢查，A公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)所(suo)在(zai)地(di)(di)稽(ji)查局發現A公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)與(yu)B運(yun)輸(shu)(shu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)無真實業務(wu)，資金流(liu)(liu)存在(zai)回流(liu)(liu)，經過(guo)重大稅(shui)務(wu)案(an)件審理后(hou)，移送公(gong)(gong)(gong)(gong)(gong)(gong)安處理。
公安偵查后(hou)，移送(song)檢察院審(shen)查起(qi)訴，后(hou)經法(fa)院審(shen)理(li)，對案涉A公司及法(fa)定(ding)代(dai)表(biao)人、張(zhang)三、B運(yun)輸公司及李四判處(chu)相(xiang)應的刑罰(fa)。
- 業務模式轉換
本(ben)案(an)可以通過轉換業務模式來規避虛開風險。具體操作如(ru)下：
- 合同方面
張三(san)(san)與B運(yun)(yun)輸(shu)公司(si)：由(you)張三(san)(san)與B運(yun)(yun)輸(shu)公司(si)簽訂掛靠協議，約定張三(san)(san)掛靠在B運(yun)(yun)輸(shu)公司(si)名下，以B運(yun)(yun)輸(shu)公司(si)名義(yi)經營(ying)并(bing)對外開具(ju)發票，B運(yun)(yun)輸(shu)公司(si)向張三(san)(san)收取(qu)掛靠管(guan)理費若干元。
B運(yun)(yun)輸(shu)公(gong)司(si)(si)與A公(gong)司(si)(si)：B運(yun)(yun)輸(shu)公(gong)司(si)(si)與A公(gong)司(si)(si)簽訂貨物運(yun)(yun)輸(shu)協(xie)議，約定(ding)由B運(yun)(yun)輸(shu)公(gong)司(si)(si)向A公(gong)司(si)(si)提(ti)供運(yun)(yun)輸(shu)服務，具體事宜由張三聯系負(fu)責，運(yun)(yun)費每半年(nian)結清。
- 資金流方面
B運(yun)輸公司(si)收到A公司(si)的運(yun)輸費用(yong)后(hou)，扣除掛靠管理(li)費用(yong)后(hou)支(zhi)付給張三。
- 票據流方面
B運輸公(gong)司向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運輸(shu)公(gong)司(si)與A公(gong)司(si)雙方指(zhi)定人員過磅確(que)認，確(que)認后雙方加蓋(gai)公(gong)章。B運輸(shu)公(gong)司(si)可指(zhi)定張三代表(biao)B運輸(shu)公(gong)司(si)確(que)認相關運輸(shu)貨(huo)物信息
通過(guo)以上操(cao)作(zuo)，業(ye)務流程就變為：張(zhang)三掛靠B運(yun)輸(shu)公司，以B運(yun)輸(shu)公司名義向A公司提供(gong)運(yun)輸(shu)服務。
- 法律依據
1.《營業稅改征增值稅試點實施辦法》第二條規(gui)定，單位以(yi)承(cheng)包(bao)(bao)(bao)、承(cheng)租(zu)、掛靠(kao)方式經營(ying)(ying)的，承(cheng)包(bao)(bao)(bao)人(ren)(ren)(ren)、承(cheng)租(zu)人(ren)(ren)(ren)、掛靠(kao)人(ren)(ren)(ren)(以(yi)下統稱承(cheng)包(bao)(bao)(bao)人(ren)(ren)(ren))以(yi)發包(bao)(bao)(bao)人(ren)(ren)(ren)、出(chu)租(zu)人(ren)(ren)(ren)、被(bei)(bei)掛靠(kao)人(ren)(ren)(ren)(以(yi)下統稱發包(bao)(bao)(bao)人(ren)(ren)(ren))名(ming)義(yi)對(dui)外經營(ying)(ying)并(bing)由(you)發包(bao)(bao)(bao)人(ren)(ren)(ren)承(cheng)擔相關(guan)法(fa)律責任(ren)的，以(yi)該發包(bao)(bao)(bao)人(ren)(ren)(ren)為(wei)納(na)稅(shui)人(ren)(ren)(ren)。否則，以(yi)承(cheng)包(bao)(bao)(bao)人(ren)(ren)(ren)為(wei)納(na)稅(shui)人(ren)(ren)(ren)。本案(an)中，張三以(yi)被(bei)(bei)掛靠(kao)人(ren)(ren)(ren)B運輸公(gong)司(si)名(ming)義(yi)對(dui)外經營(ying)(ying)并(bing)由(you)被(bei)(bei)掛靠(kao)人(ren)(ren)(ren)B運輸公(gong)司(si)承(cheng)擔相關(guan)法(fa)律責任(ren)的，以(yi)被(bei)(bei)掛靠(kao)人(ren)(ren)(ren)B運輸公(gong)司(si)作(zuo)為(wei)增值稅(shui)納(na)稅(shui)人(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、以掛靠方式開展經營活動在社會經濟生活中普遍存(cun)在，掛靠行為如何適用本公告，需要(yao)視不同情(qing)況分別確定。
第一，如果(guo)掛靠(kao)方以(yi)被(bei)(bei)掛靠(kao)方名義(yi)，向受票(piao)(piao)(piao)方納(na)稅(shui)(shui)(shui)(shui)人(ren)銷(xiao)售貨物、提供(gong)增值(zhi)稅(shui)(shui)(shui)(shui)應(ying)(ying)稅(shui)(shui)(shui)(shui)勞務或(huo)者(zhe)應(ying)(ying)稅(shui)(shui)(shui)(shui)服(fu)務，應(ying)(ying)以(yi)被(bei)(bei)掛靠(kao)方為(wei)(wei)納(na)稅(shui)(shui)(shui)(shui)人(ren)。被(bei)(bei)掛靠(kao)方作為(wei)(wei)貨物的銷(xiao)售方或(huo)者(zhe)應(ying)(ying)稅(shui)(shui)(shui)(shui)勞務、應(ying)(ying)稅(shui)(shui)(shui)(shui)服(fu)務的提供(gong)方，按照相關規(gui)定向受票(piao)(piao)(piao)方開具(ju)增值(zhi)稅(shui)(shui)(shui)(shui)專(zhuan)用(yong)發票(piao)(piao)(piao)，屬于(yu)本(ben)公(gong)告規(gui)定的情形（不屬于(yu)虛開增值(zhi)稅(shui)(shui)(shui)(shui)專(zhuan)用(yong)發票(piao)(piao)(piao)）。
四、結論
本案通過(guo)業務(wu)模(mo)式轉換(huan)，將張三自己提供運(yun)輸(shu)服(fu)務(wu)改為掛靠B運(yun)輸(shu)公司提供運(yun)輸(shu)服(fu)務(wu)，根據(ju)上(shang)述(shu)文件(jian)規定(ding)，該(gai)模(mo)式不屬于虛(xu)開，從而有效的規避(bi)了虛(xu)開發票(piao)風險。
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