The Understanding And Application Of The Crime Of Falsely Making Out Specialized VAT Invoices

With the completion of the VAT levied on the business tax,the VAT system covers all industries in China,and VAT is becoming more and more important for fiscal revenue.However,under the driving of the huge profits,the crime of value-added tax invoices,which is a value-added tax and a tax deduction voucher,occurs frequently.There is a need for further research on the understanding and application of the crime of falsely making out specialized VAT invoices.The main object of the crime of falsely making out specialized VAT invoices is the order of specialized VAT invoice management.The secondary object is the state tax claim.The actions which seriously damage to the main object and cause the actual danger of the secondary object constitute the crime.Finding this crime as a behavioral crime or an intentional crime can not accurately define the scope of it,and the nature of the crime is an abstract dangerous crime.The risk of state tax loss should be judged by the general economic operation.For the sake of the balance of sentencing,the majority of the introducers who do not live on introduction should be identified as joint crimes with the draw units,and they are accessories.The application of crime sentencing grade for them is same to draw units.The introducers who live on introduction should be identified as the natural person alone crimes.There are qualitative distinctions between "On behalf of invoicing truly" and "Anchored".People should determine whether there is the risk of causing national tax losses from the perspective of abstract dangerous crime.And they should identify fake amount and distinguish whether there is a true deal based on the object of crime.The rules of "goodwill drawee" should be used with caution.And "goodwill drawee" should be distinguished from "defective drawee" and "malicious drawee".People should combine criminal punishment and administrative punishment in entity,and make criminal punishment prior to administrative punishment in program for the engagement of administrative punishment and criminal punishment of falsely making out.