The Research On The Crime Of Value Added Tax(VAT) Special Invoice

The crime of value added tax (VAT) special invoice is a new crime comes forth after the reform of the tax system of China. It starts with the concepts and characters and reasons of the prime of VAT special invoice, consulting the theories and experiences of the crime of foreign countries.It is on the basis of criminal jurisprudence and tax regulations, the actuality of VAT in China and the prescript of the actual criminal law,and analyzes the inscape of the crime,and studies some difficult problems, such as the concepts, characters and circumscription of crime with non-crime, this crime with that crime in juristic appliance of all guilt of the crime.