Study Of The Basic Problems Of The Crime Of Forging Vat Receipts

The crime about falsely making out special invoice for value-added tax is a new crime after the tax reform. It has the complexity of special crime and the difficulty of judicial maintain. The essay talks about basic questions of falsely making out special invoice for value-added tax relating to the theories and practices of tax . It sum to 30,000.Firstly, Evolution of the Crime of Counterfeit Invoicing for the VAT. The author retrospects of the tax system especially the building and improvement of value-added tax; introduces the forms and characteristics of special invoice for value-added tax and legal background and laws of the crime.Secondly, Behavior Maintain of the Crime of Counterfeit Invoicing for the VAT. The author makes the concept of falsely making out special invoice for value-added tax clear, analyzing the connotation of "Falsely making out" broadly and narrowly , holding that falsely making out narrowly should be the object of criminal law ,talking about four forms of Counterfeit Invoicing for the VAT, regarding the behavior of buying special invoice for value-added tax forged to make out falsely as the crime on it ; probes the action of making out replacely, favoring that above behavior is noncriminal.Thirdly, the number of the Crime of Counterfeit Invoicing for the VAT. The sum of the Crime of Counterfeit Invoicing for the VAT has three forms. One is the sum of false tax .Another is the sum of frauding tax. The last one is the sum of losses The author descriminates them from concept. It puts forwards the way how to maintain the number of fictitious bill, according to the theory and practices of tax.Finally, the understanding of the Article 205,section 2 in criminal law . The paper analylizes the characters of the Article 205,section 2 in criminal law and nature of Behavior to fraud tax. It argue that the Article 205,section 2 and the Article 205,section 1 in criminal law has no contradiction .The condition to fit in with the Article 205,section 2 is whither the behavior of falsely making out makes tremendous loss to country or not .If the criminals lead to large number tax frauded , the death sentence is also applied.