Research On The Judicial Application Of The Crime Of Falsely Making Out Special Invoice For VAT

As one of the relatively high and frequent crimes in economic crimes and tax crimes,the crime of falsely making out special invoices for VAT has a serious impact on China tax order,which should be precisely hit by judicial organs.However,there are different views and opinions on the understanding of this crime in both theoretical and practical circles.Therefore,this paper intends to sort out thoes views,point out the problems and causes existing in the judicial practice and put forward targeted suggestions on scientific management of this crime,in order to improve the the judicial application and legislative construction.This paper intends to start from three parts,including to the theoretical disputes and the problems existing in judicial practice about the crime and finally construct more scientific and forward-looking legislation and recommendations for judicial application from various aspects.The first part is the introduction of theoretical dispute of the crime of falsely issuing special VAT invoices.Through the legislative analysis of the crime,some theoretical differences on the constitutive elements of this crime are obtained in the theoretical circle.Then it analyzes the provisions of article 205 of the criminal law and points out the defects in the existing relevant legal provisions in China.The second part is the problem of the the crime of falsely issuing special VAT invoices in practice.This part from the conviction and sentencing and current hitting status,etc.The conviction part starts from the constituent elements of crime,and analysis several controversial situations in practice and then through exploring the essence of the crime,concluding the criminal behavior standards.At the same time combined with the real judicial cases in practice to discuss the imbalanced sentencing of the crime.Finally,based on China current judicial application of the crime,analyzes the reasons.The third part puts forward effective suggestions to improve the judicial application of the crime of falsely issuing VAT special invoices.Firstly,because the existence of legislative problems resulting in no uniform norms,so we need to improve the legislation and strengthen governance from the source.Secondly,We will strengthen law enforcement and judicial governance,it requires the coordination of the judiciary and the executive and improves the professional quality of judicial staff.We should implement the policy of tempering justice with mercy in judicial practice.Finally I will give advice of the mechanism construction of administrative law enforcement and criminal justice.