Research On Difficult Issues In The Application Of Article 205th Of The Criminal Law Judicial

The criminal of falsely making out special invoices includes falsely making out VAT special invoices, invoices for defrauding export tax refunds and tax deductible invoice Because there are the same behavior and criterion in those criminal and falsely making out VAT special invoice is normal in judicial practice, so this paper mainly reaserch it. From the beging of tax reform, because vat special invoice have the function of direct tax deductioning and the practice of falsification is hard to supervise, the crime of falsely making out VAT special invoice becomes high crime, it make serious losses of national tax. It was marks the crime of falsely making out VAT special invoices and special invoices formally entering the system of legal norms since the Supreme People’s Court issued the Explanation on Questions Relating to <Regarding the Punishment of False, Forged and Sold the Special VAT Invoice Illegal Decision> on October 17, 1996.In 1997, the revised Criminal Law went further. It combined the crime of falsely making out VAT special invoices and special invoices into the crime of falsely making out VAT special invoices to defraud exports tax refund or offset tax invoice, it made the legislative principle simple and pithy.In view of the legislation and judical practice of the crime of falsely making out VAT special invoices for many years, although it has been changed several times but many problems have not been solved yet. First it’s about the nature, because the extensive for legislative regulations and the need of crime, the dispute between behavioral offence and purpose crime dosen’t stop, and it directly leads the qualitative of several case is biased. The amount of crime has not changed almost 20 years, it dosen’t suit not only the economic and social develpment but also judicial explanation, and practice. Moreover, the single penalty result powerless in dealing with this kind of economic crimes. According to these problems, this writer analyze the problem and difficulty of this charge from legislation and juridical practice, on the basis of adhering to this crime as behavioral offence, perfects the legislation through the legislative amendment, introducing judicial explanation etc. Amend the deficiency from the crime case, conviction and sentencing amount, administrative punishment preposed, and ensure the cconomic society operates stably and effectively. Furthermore this writer try to make the unit crime in this economic crimes as a sample, bring these meanses into punishment include disincorporating or closing some corporate department, prohibiting professional and social activity, accepting judicial supervision, confiscating associated property, publishing judgment through posting or media, prohibiting entering public market, public offering capital, issuing a cheque. Give the punishment function to conform the needs of the times better.