Study On Some Difficult Problems About Crime Of Falsely Making Out Specialized VAT Invoices

The crime of falsely making out special invoices for value-added tax is a kind of typically economic crime. Because this crime is a relatively new crime, a number of issues of this crime have some controversial opinions between judicial practice and theorists. These disputes will directly affect the problems of determining guilt of the criminal with the discretion of punishment. The function of these disputes is very important. In order to solve the problems about these disputes, which often occur in judicial practice, this article specifically investigate and explore some relatively important problems of this crime in judicial practice. This article includes four parts:The first part is mainly about the way of behavior of the crime of falsely making out special invoices for value-added tax. In the view of the author, at present there are many kinds of understanding about "falsely making out". The kinds of "falsely making out" include "falsely making out the invoices for another in the case of real situation" for small-scale taxpayers. The purpose of the criminal of falsely making out special invoices for value-added tax can not exclude the special purpose. Anyone who illegally holds the special invoices for value-added tax can be the subject of this crime. Some of the behaviors of "processing" the special invoices for value-added tax can be described as one of the behaviors of "falsely making". The author has offered the concrete definitions of the concrete ways of the behaviors of "falsely making out" by analyzing the opinions of theorists.The second part is the pattern of crime number of the crime of falsely making out special invoices for value-added tax. This part has described and analyzed several cases which are related to the problems of the crime number of this crime in judicial practice, which is combined with the theory of the constitution of crime and the criminal theory of crime number with the legislative provisions of the crime of falsely making out special invoices for valued-added tax. The author has specially recognized the problems of crime number according to different cases.The third part is the recognition of the amount of the crime of falsely making out special invoices for value-added tax. The author has regulated the amount of falsely making out special invoices for value-added tax. This part has given the calculated methods of the amount of falsely making out special invoices for value-added tax according to different cases. The author has investigated the relative definitions of the amount of money of falsely making out special invoices for value-added tax, the amount of causing especially heavy losses to the interests of the State combined with the relative provisions of the Criminal Law.