On Boundary Between Crime Of Falsely Making Out Special Invoices For Value-added Tax And Crime Of Forging Special Invoices For Value-added Tax

Invoices for Value-added Tax as an ExampleAs the cases of falsely making out special invoices for value-added tax become complicated,the boundary between crime of falsely making out special invoices for value-added tax and crime of forging special invoices for value-added tax has become one of the most important issues.The disputes on demarcation and distinction of these two crimes and the quantity of crime and principle of punishment for coexistence of forging and falsely making out have become the urgent problems to be solved during the determination process of these two crimes.At present,less attention is paid to the boundary between these two crimes in the criminal law theory circle and thus we can find no definite standard for distinguishing these two crimes from existing theoretical research results.Certain achievements have been obtained for study on constitution of these two crimes in the theoretical cycle,but there are still severe differences on many problems and no consensus is reached.In juridical practice,different courts may make different judgments according to different standards;seeing from the perspective of judgment results,it can be found that the name,punishment principle and penalty measurement of similar cases are different,leading to the confused phenomenon of criminal law application.Hence,it it of theoretical and practical significance to make clear the boundary of these two crimes.The case study method,annotation research method and so forth will be applied in this paper so as to find and analyze the problems intuitively to enhance the practical guiding significance of research results,put forward the specific standard for distinguishing these two crimes and quantify the cross and coexisting parts of these two crimes.Liu's case of falsely making out special invoices for value-added tax will be selected as the research material and the focus of dispute in this case will be teased carefully to make a profound analysis on the boundary between crime of falsely making out special invoices for value-added tax and crime of forging special invoices for value-added tax from the focus of dispute in order to obtain the research conclusions.This paper can be divided into four parts: the first part will be problem posing.Starting from the case of Liu,a brief introduction will be made to details of this case and different ideas in theoretical cycle and juridical practice will be concluded,including dispute on crime name,dispute on quantity of crime and dispute on punishment principle.Then,existing problems in identification of boundary between crime of falsely making out special invoices for value-added tax and crime of forging special invoices for value-added tax will be proposed,such as ambiguous demarcation of these two crimes,no uniform distinction standard,turbid selection of crime name and inconsistent quantitative determination on cross and coexisting facts of these two crimes.The second part will be the analysis and evaluation on theoretical perspectives for distinction between these two crimes.In this part,the theoretical perspectives on identification of boundary between these two crimes in theoretical cycle will be teased,the theoretical research status of constitutive requirements of these two crimes in theoretical cycle will be analyzed and evaluated,the theoretical research status of quantitative problems for coexisting of falsely making out and forging will be analyzed and assessed and the theoretical perspectives for identification of boundary between these two crimes will be summarized and evaluated.The second part will be the distinction between these two crimes.In this part,aiming at the problems posed above and based on the status of existing theoretical researches,the author will put forward the ideas and demonstrate them theoretically.It will be proposed that these two crimes should be distinguished through object of crime,methods of crime and purpose of crime;since the act of altering has become a difficult and hot issue in the distinction between these two crimes,the author will present his own view on how to treat the act of altering quantitatively based on altering degree and means;for the disputes on conviction and criminal punishment for coexisting of falsely making out and forging,the author will divide the coexisting conditions of falsely making out and forging into four situations and table the treatment proposals for identification of crime name,crime quantity and punishment principle in different situations.The fourth part will be the analysis and conclusion for case of Liu.Depending on the case of Liu,theoretical parts will be applied in practical analyses to demonstrate the rationality of theoretical perspectives so as to reflect the practical guiding significance of this paper.