A Study On The Judicial Cognizance Of The Crime Of Falsely Issuing Special Invoices For Value-added Tax

Tax is an important source of national fiscal revenue,and invoice is a legal tax payment certificate.Among them,the special VAT invoice is not only an important voucher for trading activities,but also has the special function of tax deduction.Due to the particularity of special invoices for value-added tax,the crime of falsely making out special invoices for value-added tax emerges one after another.As a typical economic crime with the reform of tax system,due to its relatively late appearance,the new type of crime is changeable,and laws,regulations and judicial interpretation lag behind.As a result,the crime of falsely making out special invoices for value-added tax has formed a consensus in theory and practice,and there are many problems in the judicial cognizance process.With the rapid development of China’s national economy and the diversification of trading methods,there are some behaviors in practice that do not aim at tax evasion and objectively do not cause the loss of value-added tax,but this behavior is not completely consistent with the contents recorded in special invoices.The four false acts stipulated in criminal law can no longer meet the needs of judicial determination.Because the crime of falsely making out special invoices for value-added tax is not completely unified,it has caused controversy in judicial practice,which has affected the solemnity of justice and the fairness of taxation.This paper focuses on the crime of falsely making out special invoices for value-added tax.Through the research and analysis of selected sample cases,it first summarizes the problems existing in the judicial practice of the crime of falsely making out special invoices for value-added tax;Then,three special false opening behaviors,namely,"opening goods out of stock,opening goods around the ring","opening goods on behalf of others" and "changing the name to sell goods in petrochemical industry",are discussed from their causes to their nature,and it is further clarified that these three behaviors should not be characterized as the crime of falsely opening special invoices for value-added tax because the actors have no intention of defrauding the state tax subjectively and will not cause the loss of state value-added tax tax objectively.Thirdly,this paper discusses the subjective elements of the crime of falsely making out special invoices for value-added tax,which mainly include subjective intent and subjective purpose.It is clear that this crime should be intentional,including direct intent and indirect intent,and negligence cannot constitute this crime.At the same time,the drawee should falsely make out special invoices for value-added tax with the specific purpose of defrauding the state tax.Finally,it divides other tax-related crimes related to this crime.Through the systematic discussion of the above four parts,it is hoped that the crime of falsely issuing special invoices for value-added tax can be accurately characterized,the boundary between crime and non-crime can be clearly defined,and the thinking angle can be clearly provided for grasping the behaviors such as "opening,opening around","opening on behalf of" and "changing the name to sell" in petrochemical industry,so as to achieve the effect of "same case and same judgment".Combined with relevant typical cases,this paper discusses many problems existing in the judicial cognizance of the crime of falsely making out special invoices for value-added tax,hoping to have certain theoretical and practical significance in this field and provide ideas for cracking down on tax crimes.