On Some Issues Of Crime Of Falsely Making Out Specialized Value-added-tax Receipts

Crime of Falsely Making Out Specialized Value-added-tax(VAT) Receipts is a new type of economic crime, which is accompanied by implementation of VAT receipts system in our country. Since 1994, starting with the whole requirement for establishing socialist market economy, our country has ail-roundly carried out the system of circulation tax with value-added- tax (VAT) as the main part.For the crime of Falsely Making Out Specialized Value-added-tax(VAT) Receipts involves the studies of criminal law and accounting and tax, and other subjects of expertise, so the crime involved many complex issues. Whether from the point of view of criminal law theory or in the judicial practice, there are certain practical significances from correct understanding of these difficult controversial issues.This paper is on crime of Falsely Making Out Specialized Value-added-tax(VAT) Receipts in tax revenue and criminal judicial practice about two outstanding common and difficult issues, which are truly making out VAT for others and the amount of crime problems. This paper involves many discipline specialized expertise and puts forward my own views. The full paper is divided into five parts.