A Number Of Issues. Vat Invoices Crime Research

The crime of making out special invoices for value added tax has been generated by the system of Value added tax, and the system of VAT also has some great effects on the crime of making out special invoices for value added tax. Taking the theory and practice approach together, this paper tries to make a combination of the basic concepts in criminal law and the traces of the development in this crime, furthermore, making a further discussion of how to define the legal interest of this crime, whether the purpose of cheating tax is required on subjective intention and that the appointed four behavior methods could be regarded as joint crimes, finally, trying to analyze and foreseeing this crime's application and development in future.There are four chapters in this paper:Chapter one: Study the legal interest on this crime. What's its legal interest? It's a controversial issue among scholars. In the development and variety viewpoint, the author makes a difference definition of this crime's legal interest from its development, applies the basic concepts of criminal law to the purpose achievement of protesting legal interest, the propriety interference, the harmonization context and the principal of fitting punishment with crime in criminal law. The author takes it for granted that before all-round implement of Golden Tax project in 2003, the crime was so prevalent that its not only harmed the national tax seriously but also to the operation of the value tax system, so the national tax and the value tax management system could be concluded to this crime's legal interest in this moment. After the overall operation of Golden Tax project, the existing space of this crime has been cut down greatly and it has some more new changes, however, it couldn't make a serious threaten to the system itself. Seeing about from the propriety interference and the harmonization context of criminal law, this crime's legal interest should be national tax at this very present.Chapter two: Study the subjective intention on this crime. There's existing a...