林西县人民法院   民事判决书   （2020）内0424民初2920号   原告：赤峰融和矿业有限责任公司，住所地内蒙古赤峰市红山区。   法定代表人：杨涛，系该公司总经理。   委托诉讼代理人：杜英楠，内蒙古红城律师事务所律师。   被告：林西鲁元矿业有限公司，住所地内蒙古赤峰市林西县。   法定代表人：刘爱平，系该公司总经理。   委托诉讼代理人：宋希海，内蒙古安林律师事务所律师。   被告：魏国清，男，1975年12月10日出生，汉族，职员，住内蒙古赤峰市。   原告赤峰融和矿业有限责任公司（以下简称融和矿业）诉被告林西鲁元矿业有限公司（以下简称鲁元矿业）、魏国清探矿权转让合同纠纷一案，本院审查受理后，依法适用简易程序，公开开庭进行了审理。后因案情复杂，依法转为普通程序公开开庭进行了审理。两次开庭原告委托诉讼代理人杜英楠、被告鲁元矿业委托诉讼代理人宋希海、被告魏国清均到庭参加诉讼。本案现已审理终结。   原告融和矿业向本院提出诉讼请求：1、请求判令被告鲁元矿业向原告支付矿山转让增值税180000元、城建税12600元、教育附加费5400元、地方教育附加费3600元、水利建设基金3000元、企业所得税743850元，合计948450元；2、请求判令被告魏国清对上述税费合计948450元与被告鲁元矿业承担连带给付责任；2、本案相关的诉讼费由二被告承担。事实与理由：2017年11月22日，原告与被告鲁元矿业签订了探矿权转让协议书，协议约定原告将内蒙古自治区××县马鞍山铜多金属矿详查转让给被告鲁元矿业，转让总价款为300万元人民币，同时约定原告提供相关证照配合被告鲁元矿业转让，转让手续费及税费全部由被告鲁元矿业承担。双方约定管辖法院既不是合同履行地，也非原、被告所在地，无实际联系，该约定无效。   2017年12月26日被告魏国清为原告出具借据一枚，约定上述矿山转让后续各种税费由魏国清方负担，因此被告魏国清自愿加入并承诺与被告鲁元矿业共同承担上述矿山转让各项税费，应当与被告鲁元矿业对上述税费承担连带给付责任。上述税费二被告至今未能给付。为此，原告特诉至贵院，请求支持原告以上诉讼请求。   庭审中，原告补充如下意见，赤峰市税务局要求全市的矿山企业对自2012年以来的矿权交易进行自查，原告已经按照税务机关的要求向红山区税务局提交了此次交易的自查报告，按照转让价款300万元及双方签订的探矿权协议，被告支付转让手续费及相关税费应为先合同义务，本次自查该笔交易的税费必然发生。   被告鲁元矿业辩称，1、原告不是本案诉讼的适格主体，首先原告没有向被告公司征收税款的法定权利，直接向被告公司主张缴纳税费没有法律依据，其请求并不应该由民法调整；其次原告要求被告魏国清承担连带责任，无事实依据，被告魏国清和被告公司在经营上除受委托代被告公司签订协议以外没有其他关系，原告要求被告魏国清承担义务和事实不符；2、诉讼请求错误，原告所列税收和费用，其中企业所得税为出售矿山后减去取得成本，是征收企业所得税的基数，根据相关法律规定，该企业所得税纳税主体为原告公司，增值税也是按法律规定销项税减去进项税差额缴纳，其他税也是在增值税的基础上缴纳的，因此，原告的诉讼请求均是法律规定的税目和税率，税法规定是纳税人缴纳，原告是适格的法定纳税义务人，如果被告公司认可缴纳没有问题，协议中转让税费义务给被告公司，被告公司不认可，不应该民事法律强迫转让纳税人的义务，因此无论协议是否约定税款转让都是无效的。双方确实存在探矿权转让的法律关系，有转让协议，协议约定总价款为300万元，自查也是按照这个标准计算的，但纳税义务人应是原告，被告公司已经另案诉讼撤销借据上的条款，协议中第七项关于转让过程中的税费被告公司已经缴纳，转让款已交付，探矿权已经变更登记，该合同已经履行完毕。因此，原告再用无效的条款和违反法律规定向被告公司主张税款与事实不符。从征收的时间点看，原告所诉的税款是在税务机关履行监查过程中发现的，原告被动提交了报告，这和双方协议约定相违背，纳税人应该如实向税务机关履行缴纳税款的义务，说明合同约定的税款和原告主张的税款不是一个约定，而且原告尚未取得税票。经过原告的补充陈述被告得知，原告的诉讼标的尚未发生，约定的义务在诉讼中并不存在，数额尚未确定，另外必然发生的纳税义务人无法确定，因此原告提起的诉讼没有事实依据，违反诉讼法规定。   被告魏国清辩称，协议书是我签订的，协议签订后我与被告公司就没有其他关系了，我不同意承担连带责任。   经审理查明，2017年11月22日，原告与被告鲁元矿业签订《探矿权转让协议书》，协议约定原告将内蒙古自治区××县马鞍山铜多金属矿详查转让给被告鲁元矿业（勘查许可证号：T15420140402049563），转让总价款为300万元人民币，协议第7条约定：“甲方（原告）提供相关证照配合乙方（被告鲁元矿业）转让。转让手续费及税费全部由乙方（被告鲁元矿业）承担。……”。   另查明，被告鲁元矿业已向原告支付涉案探矿权转让费300万元，且探矿权人已经变更登记为被告鲁元矿业。   还查明，原告于2020年12月25日向税务机关缴纳增值税169811.32元、城市维护建设税11886.79元、教育费附加费5094.34元、地方教育附加费3396.23元、水利建设专项收入费2830.19元、企业所得税633019.51元，上述税款合计826038.38元。另缴纳城市维护建设税滞纳金5307.45元、增值税滞纳金75820.75元、企业所得税滞纳金181676.60元，上述税费滞纳金合计262804.8元。 上述事实有原、被告的陈述及原告提供的《探矿权转让协议书》1份、内蒙古自治区××县马鞍山铜多金属矿详查探矿权转让公示申请表1份、完税证明1份、枚；被告鲁元矿业提供的营业执照和法人身份证明复印件各1份、《探矿权转让协议书》1份、探矿权转让审查合格证1份、印花税完税证明1份、营业账簿印花税完税证明1份、收费专用发票1份、网上银行电子回单5枚；本院依原告申请，向赤峰税务局调取证据，国家税务总局赤峰税务局第二税务分局出具的情况说明函1份及税费计算方式1份予以证实。   本院认为，原告与被告鲁元矿业签订的《探矿权转让协议书》系双方当事人真实意思表示，内容不违反法律、行政法规的强制性规定，转让协议合法有效，且协议明确约定转让手续费及税费全部由被告鲁元矿业承担，故原告要求被告按合同约定给付税费的诉讼请求应予支持。被告鲁元矿业抗辩称涉案税费的纳税主体为原告，且税费的缴纳不应由民法调整，本院认为，关于税费负担条款，只要双方的意思表示是真实的，该约定并不会造成国家税款的流失，这种约定不违反法律的强制性规定，因此约定税款具体由谁负担是当事人意思自治的范畴，不影响合同的效力，故对被告鲁元矿业的抗辩主张不予支持。   关于税费数额，应以法定纳税义务人原告融和矿业实际缴纳的数额为准，即增值税169811.32元、城市维护建设税11886.79元、教育费附加费5094.34元、地方教育附加费3396.23元、水利建设专项收入费2830.19元、企业所得税633019.51元，上述税款合计826038.38元。原告主张企业所得税应以国家税务总局赤峰市税务局第二税务分局出具的情况说明函中的数额为准，即673455.28元，因差额部分法定纳税人未向税务机关缴纳税费，故对原告主张企业所得税按应缴数额为准的诉讼请求在本案中不予支持。   关于原告主张要求被告魏国清对被告鲁元矿业的涉案税费承担连带给付责任的诉讼请求，通过庭审调查，双方均认可被告魏国清系被告鲁元矿业的代理人，其在借据中书写的“转让款以（已）付清，转让矿山后续各种税费由魏国清方负责交税”应认定为代理行为，故对原告的该项主张不予支持。   综上，依照《中华人民共和国合同法》第六十条、第一百零七条，《最高人民法院关于适用〈中华人民共和国民法典〉时间效力的若干规定》第一条第二款、第二十八条之规定，判决如下：   一、被告林西鲁元矿业有限公司应按合同约定向原告赤峰融和矿业有限责任公司支付增值税169811.32元、城市维护建设税11886.79元、教育费附加费5094.34元、地方教育附加费3396.23元、水利建设专项收入费2830.19元、企业所得税633019.51元，合计826038.38元，此款限判决生效后十日内给付；   二、驳回原告的其他诉讼请求。                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      案件受理费12840元，原告承担800元，被告林西鲁元矿业有限公司承担12040元。   如不服本判决，可在判决书送达之日起十五日内向本院递交上诉状，并按对方当事人的人数提出副本，上诉于赤峰市中级人民法院。                             审判长何    静   审判员李海彦   人民陪审员王淑芬       二〇二一年一月二十五日     书记员王    贺