华税 HUA SHUI 北京市朝阳区东三环北路霞光里18号佳程广场B座17层TEL：010-64108688V WEB:www.huashui.cor 北京市朝阳区东三环北路霞光里18号佳程广场B座17层 TEL:010-64108688 WEB: www.huashui.com 涉税犯罪司法 裁判趋势研究报告 2026 华税律师事务所 二〇二六年二月 涉税犯罪司法裁判趋势研究报告（2026） 前言 2024年3月，最高人民法院、最高人民检察院联合发布《关于办理危害税 收征管刑事案件适用法律若干问题的解释》（法释（2024）4号），对长期争议 的虚开增值税专用发票罪认定作出实质性限缩，明确将"不以骗抵税款为目的， 没有因抵扣造成税款被骗损失的"的虚开行为排除在该罪之外，同时引发发票类 犯罪罪名适用的调整。此外，最高人民法院通过发布权威解读文章、典型案例、 法官培训教材等多种方式细化裁判规则，引发理论与实务界持续关注。 从司法实践来看，传统重点罪名的刑事打击仍保持高压态势，虚开增值税专 用发票罪案件数量仍居主导，始终是涉税刑事领域的打击核心。与此同时，罪名 分流的司法实践愈发活跃，对于不具备骗税目的、未造成国家 ...

Core Viewpoint - The article discusses the importance of tax credit evaluation and the procedures for repairing tax credit ratings in the new electronic tax bureau system, emphasizing the behaviors that can negatively impact tax credit levels and the steps for rectification [2][14]. Tax Credit Evaluation Impacting Behaviors - Common behaviors that can affect tax credit ratings include failure to file tax returns on time, failure to pay taxes as required, improper issuance and management of invoices, and inadequate tax registration and bookkeeping [3][4][5][6]. - Serious violations leading to a direct classification as D-level include tax evasion, failure to pay taxes or penalties as required, and providing false information to obtain tax benefits [7][8][9][10][11][12][13]. Tax Credit Repair Process - Taxpayers can apply for tax credit repair if they meet certain conditions, such as rectifying late filings or payments, and fulfilling legal obligations after being classified as D-level [15][16][17]. - The repair process involves checking evaluation indicators, applying for credit repair through the electronic tax bureau, and submitting the application for approval [18][19].