Knotty Problems Of The Crime Of Forging Vat Receipts

Making out a false invoice is a complicated new type crime. Chinese government has always attached great importance to crack down this crime. However, for many reasons, such as the unclear and insufficient legislation on the false invoice crime, there are many different opinions on this crime in the judicial practice and academe, which has directly influenced the accurate punishment on this severe economic crime. This thesis starts with the basic characteristics of the false value-added invoice crime, analyzes detailedly on the ground of the basic theory of criminal law as combining the 205th provision of the Criminal Law and the related judicial explanation from the Supreme Court to clarify five different opinions on the false invoice crime practically and theoretically. In this condition, the thesis will give a pertinent and rational conclusion to bestead the academe and judicial practice on the false crime, which will be useful to the accurate punishment to the defendant and the reasonable verdict as well as the rational crime justice principle.There are 7 parts of the thesis:The first part is the introduction and the giving of topics.The second part is the introduction of the characteristic of the false value-added invoice action and analysis the content and type of the false invoice action to obtain the accurate verdict.The third part is qualitative analysis of the non-profit goal of making out a false value-added invoice. With this analysis, giving an opinion that non-profit false invoice that does not harm the national revenue is violation but not crime.The fourth part is the detailed analysis of four kinds of false invoice action. According the crime law theory of the joint crime action, this part will conclude that the four kinds of false invoice action are the joint crime but not the complicity in regarding to the accurate verdict to the defendant.The fifth part is the analysis of the essential characteristics of the value-added tax and the judicial explanation. This part will give an accurate calculation of crime amount and criticize the false calculation practically and theoretically.The sixth part is the analysis of the there kinds of crime which is not regulated in the Crime Law, but an action in the judicial practice and discussed with big difference in academe, namely, the making out and saling false value-added invoice, larceny, fraud and smuggling crime. According to the crime action analysis, give out a right verdict resolution.The seventh part is the conclusion. This part will conclude the main arguments of the thesis.