Identification Of The Nature Of Falsely Issuing Special Vat Invoices By " Change Invoice Name Sales"

"Change invoice name sales" has a long history,especially in the petrochemical industry.In 2016,under the strong inspection of the third Golden Tax Project,the State Administration of Taxation began to vigorously inspect the problem of "change invoice name sales" in the petrochemical field.In April 2017,the Inspection Bureau of the State Administration of Taxation issued an announcement on this problem in the petrochemical field and began to carry out an overall inspection of some refining and petrochemical enterprises and refined oil trading enterprises,Among them,the evasion of consumption tax is the key target.Therefore,local competent tax departments have set up special offices to rectify the "change invoice name sales" in the petrochemical industry."Change invoice name sales" usually occurs in chemical enterprises and affiliated trading companies.When issuing special VAT invoices,the chemical raw materials subject to consumption tax are issued as non tax finished oil products by this means,so as to achieve the purpose of tax evasion.As for this act,there is no clear provision in China’s law,and the judgment views are scattered in the interpretation of the Supreme Court on the crime of falsely issuing special VAT invoices in Article 205 of the criminal law and the announcement of the State Administration of taxation.At present,in judicial practice,such cases are almost defined as the crime of falsely issuing special VAT invoices,and the punishment is very heavy.However,with the gradual increase of "change invoice name sales" cases sent back for retrial by the Supreme People’s court and the Supreme People’s Procuratorate,the increasing experience of judicial organs in handling cases,the gradual deepening of scholars’ research,and the extensive appeal of lawyers and legal workers,the judicial identification of "change invoice name sales" has attracted more and more attention and disputes.There are more and more fierce disputes about whether it constitutes a crime,what charges to be charged,and the severity of punishment.In recent two years,theoretical research and judicial practice have begun to tend to evade consumption tax by means of "change invoice name sales",which should not be defined as "the crime of falsely issuing special VAT invoices",but as "the crime of tax evasion".Under such disputes and changes,this paper selects relevant cases adjudicated by judicial organs from the beginning of centralized rectification in 2017 to September 1,2021 as samples,combined with the research results of recent two years,starting from real adjudicated cases,to analyze the constitutive elements of the crime of this act.At the same time,from the perspective of a legal worker,use the problem analysis method(i.e.raising a problem → analyzing a problem → solving a problem → summarizing a problem)to explore the identification of the nature of "change invoice name sales".