Studies On The Difficult Problems Of Crime Of Falsely Making Out Specialized Value-added-tax Receipts Summary

As one kind of tax which has made outstanding contributions to the socialist market economy stage,value-added tax is a pivotal position in the process of economic operation.In order to better promote the tax reform in China and to ensure a healthy development of the national economy,this article is going to do an in-depth analysis of current tax policies,especially for the VAT invoice crime—the crime that harms the socialist market economy recorded by criminal law.On the basis of combining theoretical knowledge with judicial practice,the paper discusses the following five parts:The first part is the introduction,here the author mainly introduces the concept of value-added tax,function,the basic principles of value-added tax system and value-added tax invoices billing process and its deduction function.The paper admitted the vital role of VAT in the development of the tax system in China.The second part mainly analyzes the objects and the major elements of VAT invoice crime—“The False Invoice” and “The False Invoice For Oneself”.By introducing the inside and extension meaning of false invoice crime,this paper gives a more accurate definition to “The False Invoice for oneself”.The third part recalls the case of "Lu Caixing tax evasion" and analyses the behavior of false invoice crime exclude the purpose of cheating from two factors,which are the major person/people's main objects as well as the rights being violated.The fourth part analyzes basic cause and meaning of the false invoices that exist in real transactions,and introduces the debate of the definition of false invoice in real life,hence discusses the behavior of non-criminalization of invoice substitution.The fifth part is the two kinds of legal relations arising from the regulation of the illegal power by the public power-administrative relationship and criminal relationship.These two responsibilities in the practice of judicial practice when the polymerization problem,especially in the area of economic crime.Through a profound analysis of the relationship between the two responsibilities,the paper provides solution in order to better handle the convergence of the two applications.