所谓虚开发票,新的发票管理办法规定了几种情形:为自己或他人开具的与实际业务经营情况不相符的发票;介绍他人开具的与其实际业务经营情况不相符的发票;让他人为自己开具的二语实际业务经营情况不相符的发票。关于取得虚开发票问题,税企争议较为突出,集中体现在三个方面:一是纳税人取得虚开发票可否在企业所得税前扣除?二是税务机关对纳税人取得虚开发票如何处理和处罚?三是税务机关对纳税人取得虚开发票的处理、处罚是否应区分善意取得和恶意取得?针对上述问题,本文从企业所得税法立法精神、相关条文和陆续出台的规范性文件的规定出发,结合新的发票管理办法、刑法的规定,分析取得虚开发票所得税前扣除、违法处罚和追究法律责任等问题,剖析取得虚开发票的罪与罚。 The so-called fake invoices, the new invoice management approach provides for several situations: for themselves or others issued invoices inconsistent with the actual business operations; introduced by others and their actual business operations do not match the invoice; let others be their own Issuance of the second language does not match the actual business invoice. On the issue of fake invoices, tax dispute is more prominent, concentrated in three aspects: First, the taxpayers get fake invoices can be deducted before the enterprise income tax? Second tax authorities to obtain taxpayers fake invoices how to deal with and penalties Third, whether taxpayers should get the fake invoices from taxpayers and punish them should make a distinction between goodwill acquisition and malicious acquisition. In view of the above problems, this article starts with the legislative spirit of enterprise income tax law, relevant provisions and the normative documents issued one after another, Combined with the new invoice management approach, the provisions of criminal law, analysis of false deductions obtained before income tax invoices, illegal punishments and accountability legal issues such as dissecting the fictitious acquisition of crime and punishment.