Research On The Crime Of Forging Value Added Tax Invoice

By cracking down on tax-related crime, criminal Law can protect the revenue, and the rational redistribution of the social wealth. Among the various categories of taxes, VAT is the premier big tax, therefore, reducing the chance of forging VAT receipts or even eliminating it at all is equal to building a tough barriers to protect the national treasury. However, since tax system and tax laws only get developed right after the implementation of China's reform and opening up policy, tax-related criminal legislation has only made a little progress. Tax-related crime, like forging VAT receipts, is kind of a new crime, a great deal of problems emerged in practicing cannot reach a consensus theoretically, which baffles many people in the field of law.As a prerequisite for further study, this paper illustrates in what conditions the behavior of forging VAT invoices can be considered as a crime, which mainly focuses on the relationship between the both parties and examines whether this crime is a crime with purpose. Afterwards, I made a more detailed analysis on some typical problems, discussing the characteristics,identification and the treatment principles of the crime of forging VAT receipts. Then, I gave my own views in accordance with the popular views in academic circle. Finally, I reviewed the development process of this crime, and made a few suggestions for improvement of legislation of this crime.Paper is divided into 3 chapters, each linked into a total system.The first part is the foundation of this paper, mainly in regard to the major theories, such as object, objective aspect, subject, subjective aspects about this crime, from the traditional perspective of the forging VAT receipts crime. According to the status and relationships between them, the parties get involved are recognized as drawer, drawee and references. In deference to the unit crime theory, the unit crime subject is supposed to have three characteristics: first, the unit should exist legally; second, the unit should have independent willing; third, the unit can benefit from the behavior conducted by itself. Then, I address the impact the legal personality imposes on the identification of forging VAT receipts crime and the necessary conditions to identify the unit as the crime subject. In regard to the subjective of the crime subject, I think this crime can only be limited to direct intention, but without particular purposes. The fallowing parts of this paper are built on the basis of these theories mentioned above.In second part, I selected some typical forging VAT receipts cases that are quite controversial in deciding whether the behavior should be considered crime, and made a brief analysis on the reasons that cause such behaviors, and then figured out the criteria that can be used to distinguish crime behavior and non-crime behavior. I think the drawee in good faith should not be considered criminal, and a set of serious criteria should be created in process of determining whether the drawee in good faith falls with the scope of the criminals. In this part, I also point out the reasons of behavior of truly making out VAT invoices for others and non-trade VAT invoices exchanging, I really think that these behaviors should definitely considered to be the crime of forging VAT receipts, and should get punished promptly, otherwise it would violates the social-economic order.The third section reviews the history of the crime of forging VAT receipts from prototype to mature. Listing the laws and judicial interpretations in regard to the definition and the application of this crime from 1994 to 2011, when the death penalty was removed for forging VAT receipts. Based on the review, I came up with how the theory of this crime should develop in the future, and give some Legislative Proposals on the this crime, hoping to improve the legislation theory to tackle the crime of forging VAT receipts and maintain the social-economic order.Criminal law is formed by various charges, therefore, acquiring further theoretical knowledge of the forging VAT receipts through the research and study on each charge could not only promote development of criminal law, but also guide legal practice great progress in perfecting the legal system of the society.