VAT Invoices Judicial Determination Of Crime

Tax under certain historical background, by a particular political organization based on the status of domestic law to establish the basis for a specific period up tax system. In 1994 our country has been large-scale tax reform, industrial production and merchandise sales and other aspects began to levy vat. VAT for reasonable taxation, reducing tax and other issues has its pivotal role.VAT invoices term as proposed VAT concept has cropped up, it is fundamentally different from ordinary invoice on not only the role of a commercial invoice ordinary credentials, but also has special features tax deductible.Thus, with the rapid development of the national economy, some speculators false invoices behavior intensified, severely damaged the country’s tax collection system, the country’s tax revenues caused huge losses.VAT invoices crime appeared later because of legislative language not accurate, there is no timely introduction of judicial interpretation, coupled with its complexity and professionalism, resulting in intense debate theory and practice, and can not form a unified conclusion, lead justice finds difficult to bring judicial practice many doubts and problems, seriously affecting the accuracy of such a serious blow to economic crime.Combining theory and practice, the key issues that exist in judicial practice superficial inquiry conducted analysis on the development of the judiciary in order to do their modest means.This paper focuses on the Crime of judicial analysis of the problem, the article is divided into four parts, The first part of the main falsely issue related issues, including the identification of false and false behavior of actors and the similarities and differences and open behavior problems. I hold the view that the main body of falsely making out behavior should not be limited to legal holder, acts according to the facts must also belong to the act of falsely making out.The second part mainly discusses the tax purpose of judicial cognizance question,although the theoretical circle exist certain or not view on the two theories, however, the author in this part, based on the theoretical analysis and practical point of view to consider, standing in the angle of the certain view to put forward my own opinions and reasons.The third part is the amount of judicial determination on the issue of crime, the amount is determined based on the significance of the Crime, the author focus on the presence in this part of the debate on the judicial determination of tax issues. The fourth part discusses the problem of identification of this crime and other crimes, mainly includes the cognizance of crime number on the boundaries of the crime of tax evasion and analysis and related charges.