Study On Judicial Cognizance Of False Issuing Of Special VAT Invoice

As a kind of turnover tax,VALUE-ADDED tax is generally levied in the circulation of goods,services and labor services.After replacing business tax with VALUE-ADDED tax in 2016,the proportion of VALUE-ADDED tax in all kinds of taxes has increased year by year,and has now surpassed the corporate income tax,officially becoming the largest tax category in China.Under the VAT collection and management mode of "tax by ticket control",the VAT special invoice has both the function of recording transaction items and tax deduction,and has direct economic value.Therefore,in practical business activities,there are various kinds of fraudulent VAT special invoice for profit.Current part of the criminals through the way of getting tickets falsely making out special invoices for VAT of unbridled diddle value-added tax and consumption tax evasion,seriously destroyed the order of tax collection and administration,eroded the tax base of the country,but there is no law and judicial interpretation in China make a clear definition to change oneself behavior,cause the tickets for all kinds of change in the judicial practice of falsely making out that there is a dispute,The judicial organs in different regions have made very different judgments on the same type of false writing cases,which makes it impossible to make accurate evaluation of such behavior.In order to maintain the authority of national criminal law,the unity of penalty,and ensure judicial justice and tax fairness,it is necessary to attach importance to and strive to solve the disputes in the case of void-changing,and make in-depth research on the judicial recognition of void-changing behavior.This article will revolve around the basic concept of falsely making out special invoices for value-added tax change ticket behavior a brief elaboration,analysis of the behavior change ticket to alter behavior,split ring open behavior of the differences and relations,is common to the current practice of several class ticket summarize falsely making out behavior classification,through the actual variable ticket falsely making out case analysis to the defects of current judicial cognizance,combined with the crimes of falsely making out behavior change ticket,Taking the harm result caused by this behavior as the entry point,this paper analyzes and proves the three charges of false invoice for value-added tax,false invoice and tax evasion,explores the incriminating ways of false invoice for change behavior,and puts forward some suggestions on how to strengthen the judicial identification of false invoice for change behavior.