A Case Study On Mr Wu Illegally Providing Special Invoices For VAT

The main object of the crime of falsely issuing special invoice of VAT is the management order of special invoice of VAT,and the secondary object is the national tax creditor's right,which not only causes serious infringement to the main object but also constitutes the real danger to the secondary object.It is impossible to define the scope of this crime as an act crime or a crime of purpose,and the nature of the crime of false issuing special invoices for value-added tax is abstract dangerous crime,which should be judged by the general economic operation mode to judge the risk of the loss of national tax revenue caused by the behavior.In view of the balance of sentencing,the presenter,who does not take the introduction as a profession in practice,should be considered to be a joint crime with the receiving unit and the principal offender.The sentencing level of the applicable unit crime shall be the same as that of the introducer with the same or similar level of sentencing.In this case,the relevant articles of law cited in the first and second instance,as well as the facts and theoretical basis of the punishment,were carefully combed and analyzed.In view of the request for second instance made by the prosecution in the case,It must have certain doubts and objective views on the conclusion of the first instance,but judging from the judgment of the second instance,it only supports the request of the prosecution in terms of the use of charges,and does not challenge the specific sentencing.Instead,the sentence was shortened.According to the fact that the crime of VAT special invoice is increasingly rampant in our country,it is obvious that the current legal management of VAT special invoice,whether in administrative law or criminal law,has not been taken up.On the one hand,this has something to do with the current legislation in China on the crime of special invoices for value-added tax,and the fact that the charges are difficult to determine.More importantly,we need to think carefully about how to eliminate the source of VAT special invoice crime in order to solve the above phenomenon effectively.In addition,there is a qualitative difference between "truthful opening" and "non-deductible part of finding someone to issue special value-added tax invoices",so we should judge whether there is a risk of national tax loss from the angle of abstract dangerous offense.The fictitious amount should be determined on the basis of the object of crime.To "accept the false increase" The judicial application of special invoice should be careful and pay attention to the distinction between "defective drawee" and "malicious drawee".Asfor the phenomenon that the nature of the act of forgery cannot appear in the use of laws and regulations,we should,from the maintenance of the order of national invoice management and the principle of safeguarding the national tax revenue,punish the acts of "issuing for others" and "illegally purchasing" through punishment.Only then can we reduce the disorder of invoice management in our country and curb the order of using special invoice of VAT.