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Case of Wanxing Decoration Company v. Sanxia Company by No. 2 Intermediate People's Court of Chongqing (dispute over contract for decoration)
(dispute over contract for decoration)
重庆二中院判决万星装饰公司诉三峡公司装饰合同纠纷案
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[Key Terms]
contract for building and construction ; invoice ; civil legal relationship ; administrative legal relationship
[核心术语]
建筑施工合同;发票;民事法律关系;行政法律关系
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[Disputed Issues]
Where there is no stipulation that the creditor must deliver invoice first and then the debtor makes payments, can the buyer refuse to make project payment on the ground that the seller fails to issue invoice and leads to tax loss of the state?
[争议焦点]
建筑施工合同中没有关于债权人须先交付发票，债务人才支付价款的明确约定，则买方能否以卖方未出具发票给国家税收造成损失为由，拒绝支付工程款？
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[Case Summary]
According to relevant provisions the entity and individual engaging in construction industry (including construction installation renovation and decoration) and other project operations shall report and pay tax to local tax authorities at the place where the project is located...
[案例要旨]
根据相关规定凡从事建筑业（建筑、安装、修缮、装饰业）及其他工程作业的单位和个人均应按照规定向工程所在地税务主管地税机关申报纳税取得建筑安装发票。发票体现的是国家与纳税人的纳税关系不开具发票属于违反《发票管理办法》的行政法律关系不属于民事法律关系。在建筑施工合同中...
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Full-text omitted. | | 重庆二中院判决万星装饰公司诉三峡公司装饰合同纠纷案 |
| | ——未交付发票不构成债务人拒履行债务的理由 |
| | 裁判要旨 |
| | 当合同中没有关于债权人须先交付发票，债务人才支付价款的明确约定时，债权人交付发票只能作为合同给付义务的附随义务，债务人不能以债权人未交付发票为由拒绝支付价款。 |
| | 案情 |
| | 2011年3月16日，原告重庆市万州万星装饰工程有限公司（以下简称万星公司）与被告重庆市巫山县三峡旅游开发有限责任公司（以下简称三峡公司）签订《重庆市巫山县三峡旅游开发有限责任公司巫峡宾馆铝合金及幕墙装饰工程施工合同》，合同约定支付方式为：材料到达施工现场时，支付合同总额的30%；铝框架安装完毕，支付30%；玻璃安装完毕，支付10%；工程竣工验收15日内，一次性付清尾款。同时，双方约定违约金为合同价款的5%。随后，万星公司如约完成装饰工程，但三峡公司未按约支付工程款。后万星公司发出《关于巫山巫峡宾馆拖欠重庆市万州万星装饰工程有限公司装饰工程款的函》，三峡公司的法定代表人邓小宁签收该函，之后陆续向万星公司付款，但原告均未向被告交付发票。其间巫山县地方税务局向三峡公司发出税务事项通知书，要求三峡公司催促万星公司开具建筑安装发票。三峡公司拒绝支付尚欠原告的工程款51万元。三峡公司诉至重庆市巫山县人民法院，要求被告偿还51万元工程款及利息。 |
| | 裁判 |
| | 巫山法院经审理认为，原、被告双方签订的工程施工合同合法有效，应受法律保护。原告万星公司已履行了合同主要义务，交付发票只是一种从义务，被告三峡公司以原告未交付发票作为拒付工程款的理由不能成立。原告完成装饰工程后，被告应当及时向原告支付工程款。 |
| | 巫山法院判决：由被告三峡公司支付原告万星公司工程款51万元及资金占用损失。 |
| | 三峡公司不服，向重庆市第二中级人民法院提起上诉。 |
| | 重庆二中院经审理认为，虽然万星公司有责任对已付工程款提供建筑安装发票，但支付工程款是三峡公司的法定义务，三峡公司以万星公司未及时开具建筑安装发票为由，拒付工程余款没有法律依据。 |
| | 重庆二中院判决：驳回上诉，维持原判。 |
| | ．．．．．． |
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