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

Pay taxes according to law is now all the social members should complywith the national policy, but the phenomenon of tax evasion, tax system reform in ourcountry since1994, involving the special invoices for value-added tax crime hasbecome a major crime cases of tax-related crime in our country, not only the amountinvolved is especially huge, and spread very widely, often involves several provinces,involved is also only grow. The occurrence of such a crime, not only brings to thenational tax losses, but also to the state tax policy and damage the invoice managementsystem.Applicable VAT system in China, however, history is shorter, the correspondingtax related legislation is not comprehensive and perfect, the criminal law theory can notsuitable to the crime involved with practice, giving legal workers work caused a lot ofconfusion and trouble, cause to strike such crimes is not strong, this will give thecriminal can take advantage of, commits a crime risks, to devour the national tax satisfydesires. Therefore, to crack down on tax-related crimes is an urgent, and very seriousmatter, through to crack down on tax-related crimes, not only can maintain our taxcollection and administration system and the orderly development of invoicemanagement system in our country, but also can guarantee the stability of the nationaltax, guarantee financial revenue, make legal country powerful weapon against crime.In this paper from the legislation to the judiciary, from theory to practice, frommacroscopic to microcosmic method, based on the change of falsely making out specialinvoices for VAT behavior and criminal policy, a systematic comprehensive aroundfalsely making out special invoices for VAT, in view of the current criminal law theoryof the controversial issues put forward their immature ideas, expect to benefit the studyof this kind of crime.In this paper, in view of falsely making out special invoices forvalue-added tax crime system study, first of all, from the perspective of the criminalpolicy of falsely making out special invoices for VAT, and think about the currentcriminal legislation for the advantages and disadvantages of falsely making out specialinvoices for VAT, its less than perfect suggestion and scheme is put forward, andexpects to guide society wide attention to the problem of falsely making out special invoices for VAT, the increase in the field of law is special for falsely making out specialinvoices for value-added tax crime research, thus to falsely making out special invoicesfor value-added tax to establish a more complete legal protection system, can say hasimportant theory value and urgent practical significance.In this article, in view of falsely making out special invoices for value-added taxcrime system study, first of all, from the perspective of the criminal policy of falselymaking out special invoices for VAT, and think about the current criminal lawlegislation on the advantages and disadvantages of falsely making out special invoicesfor VAT, its less than perfect suggestion and scheme is put forward, and expects to guidesociety wide attention to the problem of falsely making out special invoices for VAT, inthe legal profession will intensify research of behavior for falsely making outspecialized VAT invoice, and for this crime to establish a more complete legalprotection system, has important theory value and practical significance.This article is divided into five parts to discuss. The first part of an overview of thecrime of falsely making out special invoices for VAT in our country, this paper mainlyintroduces, is used to apply the concept of crime of tax refund for exports or to offsettax money and the current status of falsely making out special invoices for VAT socialconsequences and effects; The second part introduces our country falsely making outspecial invoices for value-added tax crime the choice of the type and situation of policyin different periods, according to the current me falsely making out special invoices forvalue-added tax policy of tempering justice with mercy, which indicates that thecriminal law for the role of this crime; The third part discusses the crime constitution ofthis crime, based on the object of this crime, objective aspect, subject, subjective aspect,parsing, and more profound and comprehensive understanding crime of falsely makingout special invoices for VAT; The fourth part mainly discusses the crime of falselymaking out special invoices for VAT, and is not a crime, the cognizance of the crime andjoint crime amount to this crime and the boundary points of tax evasion; The fifth partmainly introduces the measures and Suggestions to perfect the crime of falsely makingout special invoices for VAT, mainly from the judicial explanation of this crime,criminal penalties, and with the perspective of tax evasion and amendments of thiscrime.