Research On The Distinction And Connection Between Tax Administrative Penalties And Criminal Penalties For The Act Of Issuing False VAT Special Invoice

Since the introduction of value-added tax in my country,it has been widely recognized due to the characteristics of value-added tax chain circulation and tax neutrality.The main support of the treasury revenue,and the income tax have become the two pillars of my country’s tax composition.However,it is precisely because of the prominent feature of VAT that is widely implemented and can be transferred and deducted,input tax invoices are worth as much as "currency" to ordinary VAT taxpayers,not only can they deduct output tax and reduce the tax payable by enterprises,The remaining input tax can also be applied for tax refund to the state,which has spawned many false issuance of special VAT invoices,and the illegal and criminal activities of special VAT invoices have entered a stage of explosive growth.my country’s disciplinary measures for false issuance of special VAT invoices mainly include tax administrative penalties and criminal penalties.With the development of the economy,the business models among market players are constantly innovating,the transaction methods are various,and the purpose of falsely issuing special invoices is also complicated.On behalf of the open","off","loop open",etc.).Under this circumstance,the tax determination standard that has been unchanged for many years has become seriously rigid and lagging behind;the criminal determination standard is too low,resulting in the false issuance of special VAT invoices.Inhibition,resulting in different scales of administrative law enforcement and judicial,and many practical problems.The academic research on the false issuance of special VAT invoices mainly focuses on the direction of criminal offences,and studies its criminal composition,crime and non-crime,this crime and other crime,but there are few literatures on it from the perspective of tax law.In addition,it mainly focuses on the identification of entities,and less research is done from the level of procedural connection.In view of this,from the perspective of tax law,this paper combines the issue of entity identification of false issuance of special VAT invoices with the dilemma of procedural connection,and discusses the identification and distinction between tax administrative penalties and criminal penalties for false issuance of VAT invoices.In the process of connection,analyze the protruding problems in it.And reconstruct the tax determination standard for falsely issuing special VAT invoices-whether the loss of value-added tax is the main factor for determining false issuance;improve the criminal standard for falsely issuing special value-added tax invoices-subjectively based on fraud or fraud The purpose of evading the value-added tax is regarded as a criminal element of falsely issuing special value-added tax invoices,and the objective upper limit is narrowed to the types of false issuances,which are limited to one behavior pattern for others,and the criminal case of falsely issuing special value-added tax invoices is added to the sentencing.The penalty point for filing a case is 200,000-500,000 yuan.In this way,while ensuring the state’s taxation power,it balances the interests of taxpayers,gives market entities as much freedom as possible to issue invoices,promotes economic progress and vitality,returns to the modesty of criminal law,and does not easily touch the last barrier.On the other hand,clarify the procedures and evidence standards for the connection between tax administrative penalties and penalties for falsely issuing special VAT invoices,to ensure smooth connection between tax authorities and judicial authorities,not to indulge in crimes,and to ensure that the legitimate rights and interests of taxpayers will not be affected by tax authorities.Improper connection with the judicial authorities and lost opportunities for relief.The writing of this paper is mainly composed of one chapter introduction and five chapters:The first chapter is the introduction,including the background,significance,literature review,innovation and deficiencies of this research.The second chapter is the part that raises the question,and presents the substantive and procedural problems of the tax penalty and the penalty in the judicial practice of falsely issuing special bills by means of cases and data.The third chapter is the problem analysis part,which analyzes the reasons for the aforementioned problems.The fourth chapter is the basic theory part,which expounds the theory of identification,classification,punishment and connection of false opening one by one,and explains the author’s basic viewpoints and positions.The fifth chapter is a brief inspection and reference of foreign experience.The sixth chapter is the solution path,which provides solutions to the above-mentioned problems.