Determination To Crime Of Falsely Making Out Specialized VAT Invoices

In 1994 the tax reform made value added tax be one main kind tax in our country's taxation system, which is applied toproducing and circulating areas. Because special invoice of value added tax plays a special role in management of value added tax major cases and key criminal cases happen frequently. Falsely making out specialized VAT invoices is a new type of economic crime with the system of special invoice of value added tax in our country. The crime of falsely making out specialized VAT invoices has involved many problems and a disputed problem to use laws all the time. Deliberation of criminal law about crime of falsely making out specialized VAT invoices in our country is limited to state the crime. It is of realistic significance to recognize and judge these problems whether in theory of criminal law and j'udicial practice and it plays positive roles in determine for crime of falsely making out specialized VAT invoices. The author tries to further the discussion and study of determine for crime of falsely making out specialized VAT invoices from perspective theory of criminal law and judicial practice. 1, Determination to Subject of Crime of Falsely Maiding out Specialized VAT Invoices Subject of crime of falsely making out specialized VAT invoices is general main body and both the units and individuals can commit the crime. In judicial practice about the definition of main body of few enterprises crime we consider we should judge the definition of Subject of crime of falsely making out specialized VAT invoices according to its legal qualification. If the privateenterprise has qualification of legal entity it belongs to penal unit Subject. If should be the unit crime if the unit commits the crime. Otherwise it should belong of individual crime. It should be considered as unit crime to contracting or leasehold enterprise if it has the feature of independent economic organization with legal entity's legal status and its behavior of falsely making out specialized VAT invoices in economic activity makes unit crime. Behavior of falsely making out specialized VAT invoices of juridical person of pool and joining hands could be considered as unit crime while the cooperative pool cannot be considered as unit crime and can be considered as joint offense to the two pars of pool. 2, Determination to Objective Elements of Crime of Falsely Making out Specialized VAT Invoices The main objective elements of crime of falsely making out specialized VAT invoices refers to doer's violation of national law and regulations to make a value added tax special invoice for no selling the goods or not providing taxation labor. It also refers to the behavior of making a inaccurate invoice and its certain destructive results for selling goods or providing taxation labor. (1) the representation of destructive results of falsely making out specialized VAT invoices refers to its criminal purpose through making a false invoice consciously. This behavior violates regulations of invoice management and falsely making out specialized VAT invoices invoice not according to the actual situation and fungible making are false behavior. The representation of falsely making out specialized VAT invoices refers to making it for others, for their own, letting others making it for their own and introducing others to make a invoice. The main means include "perpetrating a fraud, selling this goods but making that invoice", "making invoice for each other" and "circle making invoice". The author lays emphasis oncarrying out protection false taxation control system of management and the behavior of making false invoice has new means and manner. (2) the amount of a false invoice reflects its destructive degree and the criminals' subjective hostility, which plays important role in the determine for falsely making out specialized VAT invoices. As to simple cases of making false invoice such as making for others, discounting tax amount by use of invoice man, letting others making invoice for their own the amount of making false invoice depends on income or payout. As to behavior of making false invoice without business the amount depends on the written recdrd of value added tax invoice. During the doer's making false invoice the paid tax to taxation organization should be deducted from the amount of false invoice. If the amount of false invoice is different from the amount of actual business of false invoice it depends on written total amount. If the doer not only makes a false invoice but also discounts through making false invoice and if the income amount accepted is less or equal to the amount of payout the amount of false invoice depends on payout amount; if it is more than its payout amount it depends on accepted income amount. 3, Determination to Joint Offense of Falsely Making out Specialized VAT Invoices The behavior of falsely making out specialized VAT invoices represents behavior of joint offense mostly. If "others" knows the doer has made a false invoice for him or the doer himself or the doer has introduced the others to make false for others or for their own the doer and "others" commits the joint offense with intention of common crime. If taxation staff intends to make false invoice for invoice criminals and provides help to them the doer and the taxation staff belong to joint offense. Of course it means the taxation staff's subjective intention if it is their mistake or"practicing favoritism" without common crime it can't be considered as joint offense. 4, Determination to Crime of Making out Specialized VAT Invoices, Non-crime and Relevant Crime The subjective aspect of falsely making out specialized VAT invoices refers to intention and also straight intention. It represents that the doer uses means of making a false invoice to reach illegal purpose with intention. In justice practice in crime determine for crime of falsely making out specialized VAT invoices it lays emphasis on the doer's subjective situation. If the doer doesn't know it subjectively it is certainly not the crime of falsely making out specialized VAT invoices. In taxation practice it is not criminal behavior if it is a mistake or being cheated to make a false invoice or the doer neglects or doesn't know the regulation of making invoice or without subjective intention of making false invoice. As to standard of the amount of false invoice we can judge correctly the amount and plot according to the Clarification standard of supreme people's court with the intention of doer and means of making a false invoice. Crime of falsely snaking out specialized VAT invoices is one of twelve imputation of hazarding taxation crimes regulated in our national branch criminal law. It and the infringe object of these crimes are the system of national taxation management. There are a lot of similarities among the subjective and objective aspects especially its relevance and sameness of hazarding behavior. Generally speaking the ultimate purpose of falsely making out specialized VAT invoices is to discount or cheat tax, which in fact is tax dodging or cheating export returned tax. While the behavior of "making false" can't include the tax dodging or cheating export returned tax completely. If crime of falsely making out specializedVAT invoices is set the result of tax dodging or cheating export returned tax won't happen again. If the manner of "making false" involves in the result of tax dodging or cheating export returned tax it should be punished severely.