Talk About The Crime Of Falsely Making Out Specialized VAT Receipts

In 1994,Value Added Tax (VAT) became one of the main taxes in Chinese tax system,which has played important roles in Chinese economy. Because of lack of related regulation,some lawless persons have falsely made out specialized VAT receipts for greed. Such illegal acts have seriously harmed the reformation of tax system and revenue of our country. The Criminal Law amended in 1997 stipulated the crime of falsely making out specialized VAT receipts under section 205. While the research on the crime is falling behind the crime itself,I focus my research on some issues existing many arguments. The thesis is about to analyze the crime's conception,constitution and some specific issues in the judicial practice,and how to distinguish crime of falsely making out specialized VAT receipts from the crime of evading taxes,and so on. At last,the author put forward some legislative proposals.