| Value-added tax is the largest turnover tax in my country.Whether the tax collection and management system is in order is related to the economic development of a country,and the orderliness of taxation is closely related to all aspects of social production and life.The basic structure of value-added tax,its special price-tax separation system and tax deduction system,from a certain perspective,make it have the function of monetary value,and usually have greater value than ordinary currencies.This function makes the phenomenon of false VAT invoices common in judicial practice,and this type of case involves a huge amount of money and a wide range of cases.The imperfect legislation,the delayed judicial interpretation,and the crime of falsely making out special VAT invoices involves not only judicial issues,but also professional issues in tax-related fields.This has led to different opinions in criminal law theory and practice.There are differences in the results of the handling of related cases,and there have been many cases of different judgments in the same case in judicial practice,resulting in judicial injustice and giving criminals opportunities.In order to arouse the attention of the society on the issue of falsely making out special value-added tax invoices and establish a more complete management system and legal protection system,the author analyzes and discusses some of the problems in this crime in conjunction with judicial practice precedents,with a view to identifying and perfecting the crime Provide suggestions.In the first part of this article,the issue of determining the nature of this crime is discussed.The issue of determining the nature of this crime is the most important issue.If you hold different views on the nature,it will have a significant impact on the constitutional elements of this crime and the determination of specific cases.By analyzing and comparing behavioral crimes,result crimes,abstract dangerous crimes,and purpose crimes that are currently recognized in judicial practice,it is advocated from the perspective of the legislative purpose,the basic characteristics of the crime,and the principle of adaptation between crimes and punishments.The crime should belong to the purpose crime.According to the point of view of the crime of purpose,it is believed that the false making out special VAT invoices is not for the purpose of defrauding tax,and the Mutually making out special VAT invoices does not constitute this crime.In the second part,the author first briefly introduces the traditional false making out special VAT invoices behavior without real transaction,and then mainly introduces the false making out special VAT invoices behavior with real transaction.Regarding the controversial truthful act of acting on behalf of others in judicial practice,it is advocated to analyze and determine according to the different circumstances of acting on behalf of: affiliated false issuance is generally not regarded as the crime,and for non-affiliated false issuance,when there is no subjective purpose of defrauding national taxes and objectively does not cause national tax losses,it should not constitute this crime.For small-scale taxpayers to making out special value-added tax invoices,from the perspective of protecting national tax revenue,it is argued that such behavior should constitute the crime of falsely making out special VAT invoices.In the third part,the author mainly discussed the path and method of the false tax amount and the defrauding of the national tax amount and the amount of national tax loss caused in the judicial practice.First,the behavior of false issuance of special value-added tax invoices is divided into false issuance with real transactions and false issuance with no real transactions,and then the amount of crime is determined according to different principles according to the different circumstances of the actor’s false issuance.If the perpetrator has only falsely issued input special invoices or output invoices,he shall directly determine the tax amount recorded on the special invoice;the perpetrators have both false expense tax invoices and false input tax invoices during the same period.The act of voting shall be determined based on the larger of the two items.In the fourth part,the author focuses on the determination of the number of crimes of this crime,the crime of illegally selling and purchasing special value-added tax invoices,and the crime of tax evasion,and the distinction between this crime and the other crime.It is claimed that if the perpetrator has falsely issued special value-added tax invoices,it can also constitute the crime of illegally buying and selling special value-added tax invoices if it cannot be determined to constitute the crime.The crime should be identified as the crime of falsely making out the crime in the first place;for the act of changing invoices in practice,it should not constitute this crime and should be punished as the crime of tax evasion. |
