国家税务总局《关于纳税人善意取得虚开的增值税专用发票处理问题的通知》下发后,税务部门在查处虚开增值税发票案件时,经常碰到一些纳税人受罚叫屈,有的将取得虚开的专用发票说是“善意”取得的,要求税务机关免予处罚。究竟哪些行为属于“善意”,税务机关如何界定,纳税人在交易中如何避免接受虚开专用发票?市国税局增值税处和稽查部门有关 Upon the issuance of the Circular of the State Administration of Taxation on the Handling of False VAT Special Invoices by Taxpayers, the tax authorities often encounter some taxpayers who have been penalized and penalized when investigating and dealing with false VAT invoices. Some of them will obtain Fraudulent special invoices are said to be “goodwill” and require the tax authorities to waive punishment. What acts are “goodwill”, how to define the tax authorities, taxpayers in the transaction how to avoid falsifying special invoices? City IRS VAT Department and the inspection department