Study On Several Issues Of Crime Of Falsely Making Out Specialized Value-added Tax Invoices

Taxation is the major source of national financial revenue,and one of the important levers of macro-economic control and regulation.Through financial expenditure,the state puts tax revenue to counteract the production of the citizens' life,having a positive impact on social economy.As a national tax,value-added tax has been widely applied in many countries in the world after sixtyyears' development.More than one hundred countries regard value-added tax as a main tax type of their countries in the world.China carried out the system of “controlling tax by invoices"in 1994,kicking off the levy of value-added tax.Since then,rampant value-added tax crimes have caused serious harm to both national tax revenue and social economy.Based on this,the Chinese government hopes to intensify the crackdown on VAT-concernedcrimes through criminal legislation,and provided the crime of falsely making out specialized value-added tax invoices,which is still the heaviest accusation of infringement on taxation management order crimes in China.Under the background of replacing business tax with value-added tax currently,the applicable scope of specialized value-added tax invoices has been greatly expanded.However,the severe economic situation of requiring taking severe measures against VAT-concerned crimes originally has had fundamental changes.If the state still takes strong measures for cracking down on VAT-concerned crimes as before,it will cause certain negative impact on the market economy of China.Through sorting out the development and management of VAT system both at home and abroad,VAT-concerned crimes,with an emphasis on acknowledgment and sentencing issues of crimes of falsely making out specialized VAT invoices,this article will put forward the corresponding rational proposals.Chapter One mainly summarizes the development process of VAT system and the evolution process of VAT-concerned crimes in China.Firstly,China's VAT system is simply introduced by dividing the history of the system into the three phases of exploration,standardization and popularization;it is made clear that China's legislation on VAT-concerned crimes occurred in the standardization phase,and the legislative purpose was to promote the standard development of VAT system.Secondly,France and South Korea,two typical countries putting VAT system violation into the criminal law are selected as examples in Section 2 to introduce their penal regulations on the violation of VAT system.It is found that their punishment for VAT system violators is mainly focused on economic penalty rather than personal freedom.Thirdly,in this chapter,the evolution of accusation concerning VAT-concerned crimes is sorted out and China's legislative background of crackdown on VAT-concerned crimes is elaborated,laying a foundation for the sentencing discretion of the crime of falsely making out specialized VAT invoices in Chapter Three;crime of tax evasion and crime of counterfeiting value-added tax invoices are selected to compare with the crime of falsely making out specialized VAT invoices respectively to analyze their relationship and differences.In Chapter Two,the related issues on conviction of crimes of falsely making out specialized VAT invoices are further discussed.Firstly,the evolution process of falsely making out invoices and its characteristics in each period are summarized,and combined with the current market economic environment,the determination of the behavioral characteristics of crimes of falsely making out specialized VAT invoices is analyzed.Combined with concrete cases,the judicial trend in the conviction of crimes of falsely making out specialized VAT invoices in China is elaborated.On this basis,the author analyzes the influence of the common issues of "counterfeiting transaction processes” and "no combination of cargo flow,capital flow and invoice flow" in transactions on the conviction of crimes of falsely making out specialized VAT invoices and,by combining with specific cases,differentiates "purely counterfeiting transaction processes","counterfeiting transaction processes for enjoying local preferential policies" and "falsely making out specialized VAT invoices without real transaction","falsely making out specialized VAT invoices with inconsistent cash flow and cargo flow" and "falsely making out VAT invoices with real transaction and consistent amount but inconsistent subject(making out invoices on behalf of others)".It is concluded that the conviction of crimes of falsely making out specialized VAT invoices should combine the behavior of falsely making out VAT invoices,purpose of swindling national tax and the risk of national tax loss.Secondly,the author also distinguishes between the amount of falsely making out specialized VAT invoices and the amount of national loss and believes that in consideration of protecting human rights,cautious and serious attitude is necessary to the amount that influences sentencing.In Chapter Three,the sentencing discretion for the crime of falsely making out specialized VAT invoices in China is analyzed.Based on the legislative background introduced in Chapter One and the current changes of China's market environment,the author puts forward the defects in the sentencing discretion for the crime of falsely making out specialized VAT invoices,namely "quick incrimination,early capping,indeterminacy",severe punishment against freedom and low economic penalty.In Section 2,proposals for improving the sentencing discretion system on this crime are put forward targeting at the above defects.This Article studies some controversial issues in the crime of falsely making out specialized VAT invoices based on the problems in the tax system reform of China and some related cases,in the hope of having some theoretical and practical significance in the field of the crime of falsely making out specialized VAT invoices and arousing more thinking and research on the crime.