Studies On Some Questions Of Crime Of Falsely Making Out Specialized Value-added-tax Receipts

Value added tax (VAT) is a kind of tax category which is collected upon value increment realized in the courses of commodity production and commodity circulation or supply of labor services, our country has all-roundly carried out value added tax since January 1st 1994, its sources of taxation involve agriculture, industry, commerce, service industry and other wide spheres. As VAT invoice is the only lawful receipt for recording the tax amount payable of drawer and tax amount withholding of drawee, the crimes of falsely making out specialized VAT receipts run wild for a while, which seriously damages the tax collection orders.On 30th October 1995, Standing Committee of National People's Congress promulgated Decision on Correcting Crime of Falsely Making Out, Counterfeiting or Illegally Selling Specialized Value-added-tax Receipts. It is the first time that the criminal law of our country established the crime of falsely making out specialized VAT receipts. Falsely making out specialized VAT receipts means the conduct of violating the system of the management of invoices, falsely making out for others or himself, or having others make out for himself, or introducing others to make out specialized VAT receipts. In view of the characteristics of VAT invoice in design anduse, the criminal act of falsely making out specialized VAT receipts has certain complexity, which brings certain difficulty in determination of the commission of a crime and application of the law in practice. This paper analyzes the object, means and ways of act of falsely making out in details, tries to reveal the object and internal links of act of falsely making out in crime concerning VAT invoice by the way of analyzing the characteristics of the act of falsely making out. Crime of falsely making out specialized VAT receipt has been developing with the system of VAT and VAT invoice. To contain this kind of crime thoroughly, merely depending on high-handed criminal penalty and sanction is not enough. Only starting with the reform of system of the management of invoices, can we achieve the target of eliminating crimes thoroughly.