Study On Several Problems Of The Crime Of VAT Invoices

Value added tax(VAT) is China’s largest existing taxes, do a good job in the conviction and sentencing of falsely making out special invoices for value-added tax crime work is to combat the premise of tax crime through the criminal law and to protect the country’s tax. Due to the development of China, the application of the value-added tax system is not perfect, there are many urgent need to reform and improve the local, the corresponding tax legislation is not perfect; legal lag also increased the practice involved in the criminal dispute. Therefore, the crime of falsely making out special invoices for value-added tax in judicial practice exist many controversies.This paper discusses the existing of falsely making out special invoices for value-added tax status and upcoming new way of make out an invoice, think oneself behavior will change greatly, and cause the crime will be greatly changed. And falsely making out special invoices for value-added tax crime itself, there are many disputes in falsely making out special invoices for value-added tax crime and falsely making out behavior toward more advanced evolution of time to explore some of the controversial issues, it is very necessary. This article will be subject to tax analysis point of view to the crime of falsely making out special invoices for VAT typical problem is analyzed, and the legal analysis to confirm each other, in order to beneficial to the more criterions for the conviction of the crime.This paper is divided into five parts: the first part of value-added tax and the introduction of falsely making out special invoices for VAT crime situation, preliminary understanding to falsely making out special invoices for value-added tax increase of crime, the combination of gold three period after upgrading the change of value-added tax invoices, falsely making out behavior will become more concealed; Prepare the VAT invoice crime research, has the vital significance, on the one hand, to check of dispute for the purpose of, on the other hand, through accurate crime to prevent crime.The second part mainly discusses the crime the main body of this crime, one is based on the natural person crime subject and the accomplice question discussion, sorting out the drawer, drawee, references, billing clerk in the crime of falsely making out special invoices for VAT, the former three are generally not as accomplices and constitutes a crime, and member of make out an invoice only in accomplice to constitute a crime, to clear its crime main body status; 2 it is aiming at all kinds of trading in market main body can become the subject of unit crime, first discusses the characteristics of unit crime, emphatically discusses the legal person qualification and subsidiary subject qualification, in order to clarify the connotation of the unit crime subject, the legal person status is not the essential condition of unit crime, according to the independent operation and independent accounting ability concrete analysis, by the same token, the units within the functional departments and branch offices can become the subject of unit crime should also be from all the aspects of characteristics of unit crime, including whether the independent operation, independent decisions, independent accounting, etc.) to carry out specific analysis; The third part mainly aims at the controversy that takes the place of truthfully, respectively introduces some about truthfully issue should not be into the crimes and crimes should be the point of view, and according to these ideas, put forward its own views; Truthfully must belong to the act of falsely making out, the provisions of the relevant judicial interpretation in the judicial practice, and truthfully must usually associated with tax evasion and other crimes, at the same time, to the elements of tax law must truthfully what damage was analyzed, in order to reduce the dispute on its qualitative; The fourth part mainly aimed at the crime of falsely making out special invoices for VAT purposes to make problems are discussed, first introduces analyzes the negative point of view, and its main thought: law not falsely making out special invoices for value-added tax crime should have a specific purpose, does not harm the national tax of falsely making out the consequences of behavior can also cause other aspects, in oneself behavior more and more long, shouldn’t be made on purpose to limit the scope of this crime; And must say that this crime committed for non-statutory purpose, behavior made with purpose is not making a disparate relationship, in order to realize criminal law crime punishment, to ensure that the essence of fair punishment, shall confirm the claims for the purpose of this crime committed; And the author believes that all of falsely making out behavior should be to the rules of criminal law, one is "no one can be benefit from the illegal act", the second is falsely making out behavior not only harm the tax collection and invoice management system, also disturb the normal trading order and social credit mechanism, the harm of far-reaching; The fifth part mainly aims at the crime of falsely making out special invoices for VAT in the amount of(amount of falsely making out, countries to defraud tax amount, country loss amount) problems, combined with the practice of tax collection and administration, for complex falsely making out situation, decided on the amount of crime has carried on the detailed analysis, think of falsely making out special invoices for VAT loss even bigger than loss of value added tax, enterprise income tax shall be included in the calculation of its crime amount. Through the discussion of the above five parts, in order to reduce the crime of falsely making out special invoices for VAT practice problems of all kinds of disputes, to establish a more clear understanding.