The Research Into Our Current Legislation Crime Of False Invoices

The paper makes the research into our current legislation crime of false invoices comprehensively, evaluates it in the basis and puts forward the own views and opinions, with the title of"the judgment upon false invoices of the criminal legislation in our country". It uses the methods which are from macroscopic to microcosmic, from the legislation to the judicature, from the theories to the practice.The first chapter is the overview of the crime of false invoices, with the primary introduction to the crime of false invoices from two aspects. The first aspect expounds the generation and the present situation of the crime of false invoices. It emphatically analyzes the cause of the generation of the false invoices crime and the facts of the increasing development from the generation to present and the high-frequency and variety of the crime. The second aspect presents the features of the constitution of the false invoices crime with four parts, which are the object feature, the objective feature, the subject feature, the subjective feature.The second chapter makes the legislative judgment of the false invoices crime from the situation of legislation and the query of rationality. The opinion is that there are the deviation of orientation of the false invoices crime and imbalance of the sentence between the invoices crime and the tax crime, which are the causes of the situation that the sentence of the dangerous offense is the same, even serious than the one of the real damaging offense. Besides, there exits the problem of simplification to the criterion of prosecution on the false invoices crime, which is not suitable for the judgment, as criterion of prosecution depend on the quantity of the false invoices to special and normal, which use to export tax rebate and deduce tax, whether the face value is large. Additionally, there exits the problem of fuzzy logic and injustice on the sentence in the law.The third chapter describes how to compare and improve the law on the false invoices crime. Compare to the law of other countries, which does not have the special legislation on the false invoices crime, our country of legislation on the false invoices crime is characteristic, then the paper tells the reason of that. At last, the paper gives some advices on the legislation of the false invoices crime, which concludes four parts. The first part is that it should determine the scientific criminal policy and make full use of decriminalize methods. The second part is that it should balance the sentence between crimes on false invoices and taxes and constitute a harmonious system of punishment. The third part is that it should improve the legislation and set a diversified criterion of prosecution. The fourth part is that it should establish a scientific standard of legislation and construct a reasonable logical relationship.Finally, the paper gives the conclusion: It should not only use a severe punishment to curb the crime on false invoices, but also improve the construction of the system and make full use of means, on the purpose of preventing the crimes fundamentally.