Research On Judicial Cognizance Of The Crime Of Falsely Making Out Special Invoices For Value-Added Tax

The main source of national fiscal revenue comes from taxation,and invoices are the legal tax payment certificates.Value-added tax special invoices have their unique advantages,specifically the deduction function that distinguishes them from other invoices.However,due to this specificity,the convenience of deducting taxes also leads to a high incidence of the crime of issuing false value-added tax special invoices.As a typical economic crime that emerged with tax system reforms,the crime of issuing false value-added tax special invoices has a novel and diverse modus operandi.Due to the relatively late appearance of this criminal behavior,the laws and regulations,as well as judicial interpretations,lag behind real-life situations.Therefore,there is no consensus on theoretical and practical judgments.This also results in the lack of unified standards for the judicial determination of the crime of issuing false value-added tax special invoices.This article discusses the crime of issuing false value-added tax special invoices in four parts:The first part explains the concept,characteristics,and functions of value-added tax special invoices,and analyzes the relationship between this crime and other similar tax crimes.The characteristics demonstrated in the commission of this crime include the complexity of the subject,the concealment of criminal behavior,the formation of criminal gangs,the expansion of the scope of the case,and the concentration of false invoices.These five points reflect the reasons why the incidence of this crime is high in practice and require the establishment of unified laws for judgment.The second part explains the disputed nature and legal interests protected by this crime in the theoretical field.The author analyzes the advantages and disadvantages of various theories and presents their own viewpoints.The controversy surrounding the nature of this crime mainly arises from different understandings of legal interests.Therefore,it is first confirmed that this crime protects compound legal interests,including the management system of special invoices and the financial security of national taxes.The nature of this crime includes purpose,behavior,danger,and actual harm theories.The danger theory also includes specific danger,abstract danger,and new abstract danger theories.This article analyzes the above viewpoints and believes that the purpose theory is not in conflict with the actual harm theory.The determination method proposed by the Supreme Court of "purpose + result" is essentially consistent with the actual harm theory.In practice,the behavior of the person should be judged based on "purpose + result" to determine whether the person has committed the crime of issuing false value-added tax special invoices.The third and fourth parts involve the specific identification of false behavior and amounts,which are closely related to practice.Firstly,the author uses case analysis to explore the criminal nature of complex behaviors such as "mutual issuance," "circular issuance," "proxy issuance," "alteration of invoices," and "passive receipt of invoices" from the perspective of purpose and result.Secondly,the discussion includes how to calculate the amount of tax involved in the crime and the losses caused to national tax revenue.Through the above discussion,the article aims to clarify the boundary between the crime of issuing false value-added tax special invoices and non-crime behavior,provide new thinking perspectives,and facilitate the unified judgment of various false behaviors in practice.