Discussion Of Falsely Making Out Special Invoice-Added Tax Crime

When the crime of making out special invoices for value-added tax arises, disputes are never stopped about this new kind of crime among law for academic and for professional. The Amendments to the Criminal Law of the PRC has promulgated in 28th February,2009 which has made drastic revision on the crime of tax evasion(Act 201, Criminal Law).The author provides a new point of view about the discussion of the crime on the occasion of the above regulation, expresses his opinions deeply after farther study.After the research of the crime of making out special invoices for value-added tax and the crime of tax evasion, it can be seen that the crime of making out special invoices for value-added tax was segregated from the crime of tax evasion on a given historical condition that they had essential relationships, as a result, the crime of making out special invoices for value-added tax is a kind of the crime of tax evasion substantively. We came to the conclusion that the crime of making out special invoices for value-added tax has the same purpose as well as the objective behavior as the crime of tax evasion which intends to defraud the national taxation. I Hereby suggest that we can use the revision on the crime of tax evasion the same way into the crime of making out special invoices for value-added tax, what's more, new opinions and forecasts has been provided on the revision of the crime of making out special invoices for value-added tax.While the author compares the two kinds of crimes, he carries out the research on the most controversial problems about the crime of making out special invoices for value-added tax. For instance, he proves into the problem of substitute the service of invoicing from the angle of joint offence and gives the recognition of its characteristic. He clarifies the fuzzy boundary about determination of the sum of the criminal about the crime of making out special invoices for value-added tax and highlights the different viewpoints against the accustomed measures.