The Criminal Research Of VAT Invoices For Defrauding Export Tax Rebate To Offset The Tax Invoice

Pay tax in accordance with law is the state policy abided by all social members nowadays, but the phenomenon of tax evasion is pervasive. Since the tax reform was carried out in 1994, crimes involved in special invoice of value-added tax has become serious cases in tax related crimes. Not only the amount of involved cases is tremendous, but also the affected area is wide. Several provinces are involved, and the number of people involved are increasing rather decreasing. The happening of this kind of crime not only brings huge losses to the state revenue, but also causes great damage to the state revenue policy and the invoice management system. But in our country, the history of applying value-added tax system is relatively short, and the corresponding tax involved legislation is not comprehensive and complete. The theory of criminal law fail to adapt to crime involved in the cases in practice, which causes more confusion and troubles to the work of legal workers, leading to the weak strike of these crimes. So this provides chances for criminals to implement crimes risking danger in desperation, thus state taxes can be devoured to meet the selfish desire. So the strike of tax involved crime is an urgent and serious matter. By striking the tax -involved crime, not only the orderly development of tax collection management system and invoice management system in China can be maintained, but also the stability of the state revenue and fiscal revenue can be guaranteed, which makes law become the power weapon of striking crimes.In striking crimes involved tax, a series of law and regulations in crimes of writing false special invoice of value-added tax are issued. The content of the crime of harming tax collection is improved constantly from the view of criminal legislation, and reform is carried out from the view of collection system. New technology is developed and applied, with taxes engineering being implemented. But the happening of crimes of writing false special invoice of value-added tax is not reduced. In crimes of involving tax, crimes by writing false special invoice of value-added tax are multiple forms in crimes of involving tax. They can not be covered easily, with the features of trans-provincial and involving many members. At the same time, the false behaviors and means are diversified, which brings great difficulties to the investigation and identification of judicial organs.This paper is written around the content of writing false special invoice of value-added tax, cheating export tax rebates, and crimes of offsetting tax invoice. The study is from the view of five aspects. Chapter one: The legislation evolution of writing false special invoice of value-added tax, cheating export tax rebates and crimes of offsetting tax invoice and the articles of existing criminal law. By the study of the legislation evolution of writing false special invoice of value-added tax, cheating export tax rebates and crimes of offsetting tax invoice, it can prove that our country has paid more attention to this crime and stricken it seriously, the reason why this crime behavior is punished by the law seriously and the happening of this crime is put to an end. By listing the articles of the criminal law, the determination and legislative achievements of striking this kind of crimes are revealed. Chapter two: The constitution of this crime. By demonstrating the object, objective aspect, subject and subjective aspect of this crime, this crime is analyzed deep. The object of this crime is the single object, namely the invoice management system. The objective aspect of this crime implements behaviors of writing false special invoice of value-added tax or other cheating export tax rebates, and crimes of offsetting tax invoice for actors. Four methods of falsely making out of the objective behavior in this crime are explained. Whether the objective behavior and means of this crime is established by the behavior of truthfully making out or this crime is formed. The subject of this crime is the general subject, namely the natural person and the unit can constitute this crime subject. At the same time, the condition that the unit is the subject of this crime, whether the common subject of this crime is constituted by the drawer and drawee shall be demonstrated. The administrator of this crime is in charge of this crime directly. Chapter three writes around the identification of writing false special invoice of value-added tax, cheating export tax rebates, and crimes of chapters. Chapter one is the identification of writing false special invoice of value-added tax, cheating export tax rebates, crimes of offsetting tax invoice and without crimes. Chapter two is the defining of writing false special invoice of value-added tax, cheating export tax rebates, crimes of offsetting tax invoice and crimes of tax invasion, and crimes of cheating export tax rebates. Chapter three is the identification of the joint crime of this crime. Chapter four is the improvement of the legislative suggestions of writing false special invoice of value-added tax, cheating export tax rebates, crimes of offsetting tax invoice.