Research On The Crime Of Falsely Making Out Special Invoices For Value-added Tax

Tax is a certain historical period, specific power class according to their social, economic and political situation in the status quo, according to certain rules to construct a legal system. In our country since the founding of the preliminary perfecting tax system and improved in the implementation, compared with the western developed countries tax system transformation, our country still uses the turnover tax and income tax the dual main body compound tax system mode, at the same time, combining the timely adopt other taxes. The behavior of falsely making out special invoices for value-added tax serious interference and restricts the economic development of China, reform and opening up to35years of market economic stimulus, also encourage the behavior, and it become a social cancer. Crime of falsely making out special invoices for value-added tax is accompanied by the formation of the socialist market economic system in our country, also along with the increasing development of market economy and mature gradually, until the Chinese criminal law amendment eight to abolish the death penalty crime of falsely making out special invoices for VAT. In this period is also a lot of difficulties, obstacles, domestic experts and scholars have made indelible contribution for this.The behavior of falsely making out special invoices for value-added tax serious interference and restricted the economic development of China, after the reform and opening up more like mushrooms thrive. Along with the reform of market economic system, all sorts of speculators are scrambling to a loophole in the law, or by the temptation of illegal profits, take chances to implement the crime of falsely making out special invoices for VAT. About this crime objective important document, there are many views, behavior crime, purpose crime is prevalent tong said. Among them, Chen Yunzheng, Liu Shengrong people think committed this crime belongs to the behavior; such as Kang Ying suggests this crime purpose should be make a point of view. Questions about truthfully can issue a conviction, related judicial interpretation also might be quite controversial.Cao Kang, Yellow River, don’t drive often think "oneself should include the "agency" behavior, while Li Yongjun objections are put forward. The real case poses a challenge to us, waiting for us to accept. At the same time, this kind of crime, links, verify the relevant evidence is difficult, and due to the defects of the existing tax system, the country tax cannot get effective protection.This article from the subjective and objective aspects of constitutive requirements of crime of falsely making out special invoices for VAT, using the principle of punishment law, at the same time apply the home view to specific cases, make each view more image and concrete, also reflect the advantages and disadvantages of various viewpoints about more stereo, find the most practical theory. For related defects, compare various legislation, system, policy and so on; put forward the strategies of the most conducive to curb crime.