Special False Issuance In The Crime Of Falsely Issuing Special VAT Invoices ——Take The Case Of Du Jianzhong As An Example

Special VAT invoice（hereinafter referred to as "special invoice"）plays an extremely important role in China’s commercial activities.It has multiple properties,such as deduction voucher,transaction voucher,tax voucher and so on.Through the criminal law knowledge mastered in the graduate stage,supplemented by the accounting basis in practice,the author has made a certain research on the crime of falsely issuing special invoices for value-added tax.In practice,the four basic false acts stipulated in the criminal law can not cover some special false acts.In judicial practice,there is still a situation of unclear characterization of some acts.Therefore,according to several special false acts in judicial practice,the author analyzes the basic principles and basic formal logic of criminal law,so as to further determine the basic criminal law characterization of these special false acts,so as to put forward some suggestions on the special problems encountered in judicial practice.This paper is divided into three chapters.The first chapter briefly introduces and clarifies the three special fraudulent acts in the crime of falsely issuing special VAT invoices through three cases,and sorts out several controversial focuses through case analysis,such as issuing on behalf of real transactions,"opposite opening" and "ring opening",and passively accepting falsely issued special VAT invoices.Through the analysis of the focus of controversy,the second chapter leads to the jurisprudential study of three special false opening acts.The second chapter is mainly divided into four aspects.The first part expounds the concept and characteristics of special virtual opening behavior and the basis of subsequent discussion.The special false opening behavior conforms to the appearance and form characteristics of the false opening behavior stipulated in the criminal law.Whether this kind of behavior should eventually be characterized as the crime of false opening of special VAT invoices needs to be further explained with corresponding legal tools.The second part expounds the concept,characteristics and qualitative of truthful agency behavior under real transaction.Three theories are introduced respectively.The author believes that the special false opening behavior should be a purposeful crime.Only when the purpose of tax evasion is subjective and the behavior of tax evasion is implemented objectively can it be recognized as a crime.The third part expounds the concept,theoretical disputes and the nature of criminal law of "counter opening" and ring opening"."Split" and "ring" refers to that,in the absence of real transactions,the actors negotiate with each other and issue invoices of the same amount or similar amount to each other for their respective output deduction,so as to reduce the payment or non payment of tax.The actors deduct their respective output difference through the input of the same amount,so as to achieve the purpose of tax saving and tax avoidance.If enterprises only "open" and "ring open" invoices for the purpose of simplifying the sales process,retaining the qualification of general taxpayers and falsely increasing performance,this behavior should be recognized as an enterprise commercial behavior,and should not be recognized as the crime of falsely issuing special invoices for value-added tax.The fourth part expounds the concept,type and nature of passive acceptance of falsely issued special tickets.Passive receipt refers to that in commercial transactions,one party falsely issues a special VAT invoice without permission and transfers the invoice to the drawee.The drawee passively accepts and deducts the falsely issued special VAT invoice based on various factors.For passive acceptance,the author believes that we should distinguish between bona fide acceptance,defective acceptance and malicious acceptance,in which the distinction standard is whether we have fulfilled the duty of care.For bona fide recipients,we should not be punished as a crime,and the corresponding tax should be deducted.For defective recipients,we should not be punished as a crime,but due to the lack of duty of care,we should carry out corresponding administrative punishment,and for malicious recipients,The possibility of constituting corresponding charges is not excluded.The third chapter,through the legal analysis of the cases in the previous two chapters,puts forward his own handling principles and suggestions for the three special false opening behaviors.In the truthful opening behavior,we should focus on distinguishing whether there is the purpose of tax evasion subjectively,whether there is the purpose of profit in the "open" and "open" behavior,and distinguish the handling principles of bona fide acquisition,malicious acquisition and defective acquisition in the passive ticket receiving behavior.In view of the above case research conclusions,the author further puts forward some suggestions on how to improve the prevention of special false opening behavior.