Judicial Cognizance Of Crime Of Falsely Making Out Special Invoices For Value-added Tax

In recent years, there are more and more crimes of falsely making out special invoicesfor VAT, which severely disrupts the country’s order of tax collection and administration,and causes huge losses to the country. But in the process of probing such cases, it is foundthat a lot of criminals went to the road of crime just because of the lack of the knowledgeof criminal and tax law, and the lack of proper understanding of the nature andconsequences of falsely making out VAT invoice. For example, some criminals think itdoesn’t matter whether there is actual transactions with each other, and whethertransactions are consistent with the amount of par as long as the provided special invoicesfor VAT are true; Again, for example, some criminals think it is not illegal to make out VATinvoice falsely as long as it is not for profit, and so on. But these so-called "ignorance", isjust the misunderstanding of legal in the sense of criminal law, and it can’t influence thedetermination of behavior, and the offender is bound to pay the price for his correspondingbehavior. In judicial practice, many enterprises whose economic strength was weak wereeven forced to shut down because of a few pieces of falsely-mad special invoices for VAT,which paid a terrible price. Thus it is particularly important to clear the cognizancerequirements of the crime of falsely making out special invoices for VAT, perform the rulesof law strictly, make efforts to achieve the purpose of general prevention and specialprevention of criminal law.However, there are no corresponding provisions as to how to regulate this kind ofcrime, except for the two hundred and fifth provision in Criminal Law and the relativelysimple judicial interpretation, which doesn’t adapt with the frequent cases of falselymaking out special invoices for VAT. But because the cases in judicial practice vary widely,the judicial institution are often difficult to form a unified opinion in the face of theconcrete problems, especially for how to confirm what is a falsely making out behavior,how to decide the amount of crime, and how to deal with the problem of the third person ingood faith. Although on the Explanation of Some problems for the Application of <theDecision Concerning the Punishment of the Crime of Falsely Making Out, Counterfeit andIllegal Making and Selling the Special Invoices for VAT from the Standing Committee of the National People’s Congress> made a comment on the scope and amount of thebehavior of criminal of falsely making out special invoices for VAT, used to defraud a taxrefund for exports or to offset tax invoice, yet the judicial interpretation of the1996can notadapt to the present apparently, and is also hard to provide the answer to the solution ofspecific problems.To determine the case is the top priority of the investigation work, if we can notdetermine the case accurately, then detective work of the case will not be able to undertake,or the wrong determination will cause the direction error of the entire investigation, thusleads to the waste of more human, material and financial resources. Based on this kind ofproblem consciousness, this paper analyzes the common problems in the judicial practice,the problems of determination of behavior, a third person in good faith and amount, inorder to help the judicial practice to make accurate determination of falsely making outVAT invoices.