海南省海口市中级人民法院
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（2017）琼01民终2605号
上诉人（原审原告）：海南省国家税务局第二稽查局，住所地海口市龙华区龙昆北路10号。
负责人：苏成轼，该局副局长。
委托诉讼代理人：邹海东，该局检查科科长。
委托诉讼代理人：陶世权，北京大成（海口）律师事务所律师。
被上诉人（原审被告）：海南运通航空进出口有限公司，住所地海口市滨海大道南洋大厦2501室。
法定代表人：黄薇容，该公司总经理。
委托诉讼代理人：符鸥，该公司职员。
原审第三人：海南华塑石化有限公司清算组，住所地海南省澄迈县老城开发区国盛油库。
负责人：赵振华，组长。
上诉人海南省国家税务局第二稽查局（以下简称省国税局第二稽查局）因与被上诉人海南运通航空进出口有限公司（以下简称运通公司）及原审第三人海南华塑石化有限公司清算组（以下简称华塑公司）债权人代位权纠纷一案，不服海口市龙华区人民法院（2016）琼0106民初7149号民事判决，向本院提起上诉。本院立案受理后，依法组成合议庭，对本案进行了审理。本案现已审理终结。
上诉人省国税局第二稽查局上诉请求：1.撤销海口市龙华区人民法院（2016）琼0106民初字第7149号民事判决（以下简称原判决），改判运通公司向省国税局第二稽查局支付税款26，300，000.00元。2、本案一、二审诉讼费用由运通公司承担。事实和理由：华塑公司与运通公司之间的涉案借贷行为，不仅存在恶意串通的明显故意，并存在损害国家利益的客观事实，理由如下：一、华塑公司作为乙烯、芳烃类产品生产企业（详见其工商登记资料的经营范围），基于法定的纳税申报义务，不可能不知晓其实际营业额对应的税负以及相关税收规定。（一）国家税务总局制定的相关规定，明确了乙烯、芳烃类产品生产企业在不同时期可以享受的税收优惠政策。《石脑油消费税免税管理办法》（国税发[2008]45号，2011年10月1日废止，以下简称管理办法）第五条第二项规定：”石脑油生产企业（以下简称销货方）销售给乙烯、芳烃类产品生产企业（以下简称购货方）作为生产乙烯、芳烃类产品原料的石脑油，实行《石脑油使用管理证明单》（以下简称《证明单》）管理。《证明单》由购货方在购货前向其主管税务机关领用，销货方凭《证明单》向其主管税务机关申报免征石脑油消费税。”《用于生产乙烯、芳烃类化工产品的石脑油、燃料油退（免）消费税暂行办法》（国家税务总局公告[2012]36号，2011年10月1日起执行，以下简称暂行办法）第四条第二项规定：”生产企业按照国家税务总局下发石脑油、燃料油定点直供计划（以下简称：定点直供计划）销售自产石脑油、燃料油的，免征消费税。暂行办法第五条规定：使用企业将外购的含税石脑油、燃料油用于生产乙烯、芳烃类化工产品，且生产的乙烯、芳烃类化工产品产量占本企业用石脑油、燃料油生产全部产品总量的50%以上（含）的，按实际耗用量计算退还所含消费税。（二）华塑公司及运通公司当庭均对华塑公司涉税违法事实予以确认，而华塑公司所利用《证明单》、退税申报、定点直供计划等手段，紧随不同时期税收优惠政策变更而及时更换，证明华塑公司对于相关税收规定变更是及时了解的，进而证明其当时清楚知晓其应补缴的消费税总额。华塑公司先后以虚报生产加工用料采购为由，实施：2011年1月至10月，利用《证明单》购进免征消费税的石脑油、芳烃抽余油、加氢裂化尾油139，763.03吨，共计免征消费税193,571,796.55元；2011年10月至2012年5月期间，采购已缴纳消费税的石脑油及燃料油类产品49,557.093吨，2013年3月申报退取了采购的石脑油及燃料油类产品49,557.093吨消费税68,636,573.82元；2012年至2013年，利用国家税务总局下发石脑油、燃料油定点直供计划，采购免税的石脑油97，766.68吨，共计免税135,406,842.11元；实际上，华塑公司没有将购进的石脑油、芳烃抽余油、加氢裂化尾油及燃料油类产品用于实际生产加工，而是直接用于销售。其违法行为导致国家消费税流失达397,615,212.47元。无论税务机关是否稽核、查证，华塑公司都不可能不知道前述事实。正因为华塑公司作为乙烯、芳烃类产品生产企业，及时清楚知晓行业相关税收优惠政策，其才得以运用灵活的手段实施上述一系列涉水违法行为。二、运通公司基于其与华塑公司的高度密切的关联关系，其不可能不知晓华塑公司的涉及巨额税款的违法行为。运通公司与华塑公司的（控股）股东、间接持（控）股股东、（间接）控股股东高管、（间接）控股股东住所地皆存有混同的事实，二者高度密切的关联关系，省国税局第二稽查局在一审阶段结合相关工商登记资料、示意图进行较详尽的阐释，关联二者也在庭审时明确确认双方的关联关系，故运通公司对华塑公司的经营状况不可能不了解。华塑公司注册资本不过40,000,000.00元，其获得相当397,615,212.47元之巨的利润【逃避（骗取）税款额】，运通公司不可能不知道如何发生的。在跨度达三年的时间里，长期灵活利用《证明单》、定点直供计划等税收优惠政策，虚构生产加工情形，逃避应缴的巨额欠税，甚至骗取巨额退税的行为，不可能没有预谋。运通公司和华塑公司以税务机关并没有认定华塑公司欠税的说辞来推脱责任，纯属狡辩。三、华塑公司在明知欠税的情况下，没有积极筹款补税，而是连续向运通公司出借数笔巨额款项，甚至虚构交易，两次以货款名义共向运通公司转账共计32,800,000.00元，更加说明其隐匿、转移资产以逃避缴税义务的故意。2013年11月7日，省国税局第二稽查局向华塑公司下发《税务检查通知书》（编号：琼国税稽二检通一【2013】21号），要求后者自2013年11月7日起依法接受检查，并要求如实反映其在2011年1月1日至2012年12月31日期间涉税情况，提供有关资料。在收到省国税局第二稽查局要求配合调查的通知（2013年11月7日）后，华塑公司于2014年1月31日、5月30日向运通公司转账计33,000,000元；在运通公司仅还款7，000,000.00元的情况下，又两次以货款的名义向运通公司转账共计32,800,000.00元。华塑公司和运通公司在一审庭审时明确确认前述款项均为借款。既然是借款，为什么华塑公司在《辅助项目明细账》及相关记账凭证中，将最后两笔借款记载为”货款”？这不可能是笔误。数额为32,800,000.00元之巨的货款，任一家公司的财务、管理层在审核支付时，不敢不认真审核关联交易凭证、记账凭证，更不可能在没有关联交易凭证的前提下支付。再结合：1.华塑公司在已知逃避、骗取巨额税款后，接获要求配合调查通知的时间；2.华塑公司向运通公司转出第一笔借款的时间，可知涉案借款是在华塑公司接获稽税通知后才出借给运通公司，显然是为了逃避稽税。四、运通公司作为与华塑公司关系密切的关联公司，在知晓后者存在逃避、骗取巨额税款违法事实的情形下，接受后者为逃避法定缴税义务而转出的巨额款项。华塑公司在发现无法以”货款”及其他事由掩盖转移资产后，假借经营需要与后者串通签订《借款合同》，将原本没有期限约定、可依法随时追索的不当借款期限延长，其阻止省国税局第二稽查局行使代位追索权的不正当行为，损害了国家税收征管权益。综上，运通公司客观上一再帮助后者转移资产的恶意行为，致使省国税局第二稽查局不能依法追逃税款，损害了国家税收征管权益，依法应认定相关借款合同无效。原判决认定事实错误，恳请二审法院依法撤销改判，以维护国家税收征管权益。
被上诉人运通公司答辩称，一审判决认定事实正确，请求二审法院维持一审判决。
原审第三人华塑公司述称，其意见与运通公司的意见一致。
省国税局第二稽查局向一审法院起诉请求：1.运通公司向省国税局第二稽查局支付税款2630万元；2.由运通公司承担本案诉讼费。
一审法院认定事实：2013年11月7日，省国税局第二稽查局向华塑公司发出《税务检查通知书》，决定自2013年11月7日起对华塑公司2011年1月1日至2012年12月31日期间（如检查发现此期间以外明显的税收违法嫌疑或线索不受此限）涉税情况进行检查。华塑公司于当日收到该《税务检查通知书》。2014年9月3日，华塑公司向省国税局第二稽查局申请预缴2013年3月消费税退税款1000万元。2014年9月9日，省国税局第二稽查局向华塑公司发出《税务事项通知书》，同意华塑公司将部分查补税款1000万元提前入库，并限于2014年9月20日前解缴入库。华塑公司于当日收到该《税务事项通知书》。2014年9月23日和2016年2月25日，华塑公司分两次向省国税局第二稽查局补缴入库消费税（含滞纳金）共6，847，314元。2015年7月14日，省国税局第二稽查局再向华塑公司发出琼国税二稽处［2015］10号《税务处理决定书》，认定华塑公司应补缴消费税397，615，212.47元，并限自收到决定书之日起15日内将上述税款及滞纳金缴纳入库，逾期未缴，将依法强制执行；如有争议，可向海南省国家税务局申请行政复议。同日，省国税局第二稽查局又向华塑公司房产琼国税二稽罚［2015］8号《税务行政处罚决定书》，决定对华塑公司处以198，807，606.24元的罚款，并限自收到决定书之日起15日内将上述罚款缴纳入库，逾期未缴，将依法每日按罚款数额的百分之三加处罚款；如对决定不服，可向海南省国家税务局申请行政复议，或者向人民法院起诉。华塑公司于同月20日同时收到上述《税务处理决定书》和《税务行政处罚决定书》。
2014年8月4日，华塑公司与运通公司签订一份《借款合同》，约定：运通公司向华塑公司借款2930万元；借款期限自2014年8月5日起至2018年8月5日止，如任何一方不同意续签借款合同，应于本合同期满一个月内以书面方式通知对方，否则，本合同到期后自动顺延一年。
另查：华塑公司股东为三亚弘业房地产开发有限公司（持股51%）、郭军、王颖；三亚弘业房地产开发有限公司股东为海南弘明投资有限公司（持股75%，法定代表人为张毅刚）、海南巨港实业有限公司（持股25%，法定代表人为符鸥）；海南弘明投资有限公司股东为海南宏科实业有限公司（持股50%）、海南南苑园林管理有限公司（持股50%）；海南宏科实业有限公司股东为黄薇容（持股25%）、张克定（持股25%）、张大强（持股50%）；海南南苑园林管理有限公司股东为黄薇容（持股60%）、张克定（持股20%）、许庆东（持股20%）；海南巨港实业有限公司股东为北京鑫瑞普隆国际控股有限公司（持股72%）、王岩（持股28%）。运通公司股东为海南宏信投资有限公司（持股60%，法定代表人为符鸥）、北京鑫瑞普隆国际控股有限公司（持股40%）；海南宏信投资有限公司股东为张毅刚（持股50%）、张大强（持股50%）。运通公司、海南宏信投资有限公司、海南弘明投资有限公司、海南巨港实业有限公司工商注册登记地址均在海口市××道。
一审法院认为，《合同法》第七十三条规定：”因债务人怠于行使其到期债权，对债权人造成损害的，债权人可以向人民法院请求以自己的名义代位行使债务人的债权，但该债权专属于债务人自身的除外。代位权的行使范围以债权人的债权为限。债权人行使代位权的必要费用，由债务人负担。”《最高人民法院关于适用<中华人民共和国合同法>若干问题的解释（一）》第十一条规定：”债权人依照合同法第七十三条的规定提起代位权诉讼，应当符合下列条件：（一）债权人对债务人的债权合法；（二）债务人怠于行使其到期债权，对债权人造成损害；（三）债务人的债权已到期；（四）债务人的债权不是专属于债务人自身的债权。”根据上述法律和司法解释的规定，债权人行使代位权的前提条件是债务人享有到期债权。《税收征管法》第五十条规定：”欠缴税款的纳税人因怠于行驶到期债权，或者放弃到期债权，或者无偿转让财产，或者以明显不合理的低价转让财产而受让人知道该情形的，对国家税收造成损害的，税务机关可以依照合同法第七十三条、第七十四条的规定行驶代位权、撤销权”，该规定应当视为赋予税务机关作为权利主体在民事合同法律关系中的诉讼地位和诉讼权利，且《税收征管法》与《合同法》构成特别法与一般法的法律位阶关系，在二者发生法律冲突时，应优先适用特别法即《税收征管法》。本案中，虽然省国税局第二稽查局对华塑公司的债权合法，且华塑公司对运通公司享有的债权不是专属于华塑公司自身的债权，但根据运通公司与华塑公司之间订立的《借款合同》，华塑公司对运通公司享有的债权并未到期，更不存在华塑公司怠于行使到期债权及对省国税局第二稽查局造成损害的事实，省国税局第二稽查局也并未能提供充分证据证明华塑公司对运通公司享有到期债权，其应当依法承担相应的不利后果。综上，省国税局第二稽查局诉求的代位权不能成立，并据此行使代位权要求运通公司支付税款2630万元的主张，于法无据，应不予支持。省国税局第二稽查局向一审法院提交的《全国企业信用信息公示系统（海南）》等证据仅能够证明运通公司与华塑公司系关联公司，但并不足以证明其二者之间存在恶意串通，故应对省国税局第二稽查局该主张不予采纳。依照《中华人民共和国税收征管法》第五十条、《中华人民共和国合同法》第七十三条、《最高人民法院关于适用<中华人民共和国合同法>若干问题的解释（一）》第十一条规定，遂判决：驳回省国税局第二稽查局的诉讼请求。案件受理费173300元，由省国税局第二稽查局负担。
各方当事人在二审期间没有新证据提交。
本院二审查明的事实与一审法院查明的事实一致。
本院认为，省国税局第二稽查局主张华塑公司存在涉税违法行为，要求其补缴税款并处以罚款。该关系属于税收征管法律关系。不属于人民法院受理民事诉讼的范畴，一审法院予以受理不当，本院应予驳回。省国税局第二稽查局可通过其他途径追索税款、滞纳金及罚款。因此其上诉请求没有事实和法律依据，本院不予支持。依照《中华人民共和国民事诉讼法》第一百七十条第一款第二项之规定，裁定如下：
一、撤销海口市龙华区人民法院（2016）琼0106民初7149号民事判决；
二、驳回海南省国家税务局第二稽查局的起诉。
一审案件受理费173300元，二审案件受理费173300元，共计346600元，退回海南省国家税务局第二稽查局。
本裁定为终审裁定。
审判长林梅
审判员李家林
审判员黄玉臣
法官助理周慧娟
法官助理周慧娟
速录员吴虹瑶
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