On The Special False Behavior In The Crime Of Falsely Issuing The VAT Invoice

Due to the multiple nature of special vouchers for value-added tax,such as deduction vouchers,transaction vouchers and tax vouchers,in the case of invoicing crimes,the proportion of crimes based on value-added tax special invoices is the highest,while those involving special VAT invoices In order to open the crime of VAT invoices the most frequent.The author grasps a large amount of knowledge in the tax law direction during the graduate student stage,and has a basic understanding of the general principle of VAT invoices.Combining the general principle of the pre-tax law with the fictitious crimes of fake VAT invoices,the author believes that the four kinds of falsification in the crime of falsifying value-added tax invoices stipulated in the criminal law are rather crude,Inability to clearly define the complex and complicated practices in practice.The conceptual boundaries of the four "fake" acts need to be clarified.Therefore,based on several special false acts that emerged in judicial practice,the author analyzes the basic principles of criminal law and the basic formal logic to further determine the basic criminal law of these special types of false open behavior,so as to further clarify the " Fictitious " behavior of the basic connotation and extension.This article is divided into five parts altogether.The first part expounds the concept,characteristics and other follow-up expositions of the special false behavior.First,the emergence of a special act of falsehood originated from the uncertainty of the provisions of the criminal law and the corresponding judicial interpretation on the one hand,and from the basic psychological characteristics of the actor on the other hand for the sake of avoiding disadvantages.For this reason,,Which led to his behavior wandering the edge of criminal charges.Second,the special acts of false behavior are basically manifested in the appearance of their behavior seems to comply with Article 205 of the Penal Code provides the content of the four kinds of false acts,and in essence whether the act should be further identified as false false VAT invoices in practice And theoretically controversial.third,The second part describes the real transaction under the real act of opening.First,unlike the "falsehood",which emphasizes the relationship between falsehood and falsehood,the paper puts more emphasis on the relationship between the "demand on behalf of-on behalf of the open-accepted on behalf of the open" tripartite relationship,in the absence of real transactions on behalf of no doubt constitute Article 205 of the Criminal Law "For others false." Second,in practice and theory,there are three kinds of viewpoints: the theory of no-crime,the theory of conviction and the theory of compromise.Third,the author believes that the crime of falsifying value-added tax invoices is the non-statutory target set forth in the criminal law and requires that there be a subjective purpose of cheating or evading the corresponding taxes.For the purpose of resolving the disadvantageous position of the small-scale taxpayers on the subject of taxation,they should not be found in truthful behalf on behalf of the taxpayer.In the act of truthful disclosure,the tax collection law Laws to impose administrative penalties.The third part describes the "open","open" equal VAT invoice behavior.First,the "open","open open" equal VAT invoice refers to the two companies or multi-enterprise for the purpose of improving sales performance,simplifying sales returns,etc.,in the absence of real transactions,the mutual issuance of equal VATinvoices,input tax amount deducted output tax approach,do not pay or even pay the corresponding tax behavior.Second,the behavior of "double-opening" and "ring-opening" equal-value-added tax special invoices is not qualitatively different in theory and in practice.The author believes that the real and legitimate basic trading relationship is a necessary condition for distinguishing whether it is an act of falsehood rather than a sufficient condition.There is no true and legitimate basic trading relationship,which does not necessarily constitute a crime of falsifying value-added tax special invoices.The purpose of having a tax evasion is to distinguish Whether it is necessary and sufficient conditions for the act of falsifying.In addition,if the conduct of "fission" and "circumfluence" is characterized as false falsification of the VAT invoice,then the guilty plea is not suitable.Third,the author believes that if the perpetrator "off","open the ring" non-equal value-added tax invoices,the difference if the part of the conviction and sentencing if the standard,you can follow the fictitious VAT invoice conviction sentencing,If the other party pays more tax,he may reduce the corresponding penalty according to the circumstances,but he should still be convicted and sentenced according to the special false VAT invoice.For "off","open ring" equal VAT invoices to evade taxes,you can in accordance with the crime of tax evasion.The fourth part elaborates on the passive acceptance of fake VAT invoices.First,the passive cashing act is based on a real or non-real basic trading relationship.One party illegally fills in the special VAT invoice and uses the ticket for deductibility based on the trust factor.Second,on the corresponding laws and regulations,the documents such as Guo Shui Fa [1997] No.134,Guo Shui Fa [2000] No.182,Guo Shui Fa [2000] No.187 and Guo Shui Han [2007] No.1240 gradually declined from being passive Differentiate the type of passive acceptance to distinguish between goodwill and non-goodwill votes,and do not follow the tax evasion and cheat export tax rebate in goodwill.However,these documents also have the contradiction of the nature of the act and the weak legal effect.Thirdly,for the act of accepting fake value-added tax invoices passively,the author believes that the distinction betweengoodwill,flaw and bad fare should be made.The distinction between them is whether the cautious duty of care should be exercised,and the bona fide acceptors should not be punished according to crime,And should be deductible corresponding tax,for the flawless draftsman,also should not be punished according to the crime,but due to the lack of attention to obligations,should be the appropriate administrative penalties,but for malicious drawee,it does not rule out the constitution The possibility of the corresponding charges.The fifth part discusses the behavior of tax officers who are "high and low".First,the practice of "levying a loan" refers to the tax authorities' efforts to complete the task of taxation,to make the small-scale taxpayers who are not qualified as the general taxpayers and to adopt the method of "opening up and levying low taxes" for others Value-added tax special invoice.Qualified behavior of Gao Kaikai low in the judicial practice and theoretical circles there is a big controversy,in accordance with the principle of favoritism and malpractice,less tax offense at,but also in accordance with the false VAT invoices crime at,but also that the formation of false Value-added tax invoices for sin and favoritism are not malpractices,less tax money crime,belonging to the co-guilty of the crime,from a felony punishment.Second,Article205 of the Criminal Law itself does not provide for the crime of falsifying value-added tax special invoices,and tax officials can form the body of the offense.On the other hand,the act violates the integrity of national staff on the one hand and infringes on the other hand The corresponding tax collection and management order,at the same time constitutes a lack of self-malpractices fraud,less tax and fake VAT false invoices,from a felony penalty..