Research On Perfecting Legislation Of Crime Of Falsely Issuing Special Invoices For Value-added Tax

The crime of falsely issuing special value-added tax invoices was established with the application of the value-added tax system in China.Prior to this,China did not have relevant provisions on the crime of falsely issuing special value-added tax invoices.The particularity of this crime has led to an increase in the number of crimes related to value-added tax in our country.Therefore,our country established this crime.However,when our country established this crime,it was affected by factors such as history and social environment,resulting in a flaw in the legislation of this crime.,Which in turn leads to various difficulties in determining the crime in the application process in actual judicial activities,and even the phenomenon of different judgments in the same case,which seriously damages the fairness and impartiality of justice.Therefore,this article is mainly written in response to the flaws in the legislation of this crime and puts forward some feasible suggestions.The penalties for the crime of falsely issuing special value-added tax invoices are very harsh,and the maximum penalty can reach life imprisonment.Therefore,when studying this crime,we must first understand the country’s legislative changes in this crime in various periods.Understand the relevant regulations made in different periods,clarify the time,social environment,and legislative purpose of this crime,and then analyze the theoretical disputes and penalties of the crime constitution of this crime.There are four kinds of crimes in the academic circle.The main theoretical disputes,namely the purpose crime,the behavior crime,the result crime,and the dangerous crime theory.It is precisely because of this theoretical dispute that this crime has various defects at the legislative and judicial levels;There are two main defects in this crime at the legislative level.On the one hand,there are controversies regarding the constitutional elements of this crime.Specifically,there are mainly the following problems.The perpetrator’s subjective goal status and how to deal with the actual harm caused have not been specifically stipulated.The second is to ignore the shortcomings of the behavioral crime.The crime was established with the behavioral crime theory as the general statement.Once the perpetrator has a false act,the crime is established,and the objective crime circle of the crime is expanded.The third is to identify the crime as a single act.From the surface of the law,this crime can indeed only analyze one implementation.Behavior,however,combining the original intent of the legislation and the historical background and other aspects will reveal the shortcomings of a single implementation of the behavior theory;On the other hand,it writes about the penalty and punishment of this crime.It specifically refers to the excessively high free penalty for this crime and the unclear fines for the unit.From the perspective of other tax crimes and other international regulations on this crime,China’s The penalty for the crime is very harsh and inconsistent with modest restraint.Moreover,the crime still lacks relevant provisions on the aggravated offense.Finally,in view of some of the flaws in this crime,I try to put forward some feasible and perfect suggestions.The author will analyze the feasibility of other points in the determination of the crime,and finally try to reconstruct the components of the crime.I hope that the legislation of this crime will be more perfect,and the penalties for this crime will be addressed.Based on foreign legislation and the penalties of other tax crimes in our country,the author tried to make a new provision for the free penalty and unit fines of this crime,and tried to write the penalties for the aggravated offenses as a result.