Research On The Judicial Application Of The Crime Of Falsely Issuing Special Invoices For Value-added Tax

With the replacing business tax with value-added tax(VAT)"full implementation of the tax reform,the taxpayer in the enjoyment of tax brought by replacing business tax with VAT convenience and benefits at the same time,illegal use of special VAT invoices crime situation is further aggravated,serious violations of the normal management system of VAT invoices,not only make great the tax loss,but also makes the legitimate taxpayers in an economic inequality.As the starting point of all crime special VAT invoices,VAT invoices crime can get the correct application of judicial activities,is the key to our ability to effectively curb the VAT invoices crime.However,in judicial practice due to VAT the special invoice crime legislation is not perfect,the interpretation of the law is lagging behind,the existing judicial personnel on the lack of economic knowledge,and the case itself complex hidden Short,make this crime produced such as crime and non crime in judicial practice,the crime,and the determination of the crime amount standard differences,serious damage to the fairness and impartiality of the judiciary.This paper takes Hunan Miluo Wu Zhengchun case,Guangzhou Zhaoqing Yu dragon company case,Guizhou Tuyun Yang Moumou case three cases as the typical case analysis form,similar to the case and judgment from different mining is the focus of controversy,crime and non crime with the accounting professional knowledge of VAT invoices crime,this crime or other crime.Deep analysis.The thesis consists of three chapters:The first chapter briefly introduces the beginning and end of the three cases and the different judgments made by the courts,and concludes that the dispute focus of the three cases is mainly focused on how to determine the crime of falsely issuing special invoices for value-added tax.The difference between the criminal subject "unit" and "individual" in the crime of forgery of special invoice of value-added tax,the determination of the amount of crime and the standard of sentencing,and the problems in these three aspects are unfolded.By combing and analyzing the dispute focus of the case,the author thinks that the correct understanding of "false opening" should be that the content of the invoice is not in accordance with the actual taxable economic activities,and it has the behavior of causing harm to the state tax.It includesthe fictitious list of the qualifications of the drawer;the main body of the crime of forgery of special invoice of VAT is the unit,and the criminal liability of the unit should be investigated when the proceeds of crime are attributed to the unit.The second chapter is related to the case,but also common in judicial practice to identify the crime of false value-added tax special invoices to sort out and analyze some problems.On the basis of summing up the dispute focus of the above three typical cases of the crime of falsely issuing special invoices for value-added tax,from the angle of professional knowledge of accounting,combining with criminal law,Further expounding the difference and relation between the behavior of "fictitious" VAT special invoice and the behavior of "acting on behalf" and "illegally purchasing" VAT special invoice,At the same time,the limits and validity of judicial interpretation and judicial guidance documents are also deeply analyzed.The author believes that there is a certain cross relationship between the crime of false issuance of special invoices for VAT and the crime of illegally purchasing special invoices for VAT,but in the case of "truthfulness of issuing special invoices on behalf of VAT",A distinction should be madebetween the existence of a risk of harming national taxes and the fact that judicial interpretation is more widely applicable and legally enforceable than judicial guidance documents.Only the judicial interpretation can be used as the legal basis of direct conviction and sentencing citation.The third chapter summarizes the reasons for the difficulty in judicial application of the crime of false issuance of special VAT invoices,and puts forward some methods to help get rid of the dilemma of judicial application of the crime of fictitious VAT special invoices.The author believes that it is necessary to draw a clear line between the criminal act of "false" VAT special invoice and general administrative illegal act,to make clear the criminal constitution of the crime of falsely issuing special VAT invoice,to strengthen the cleaning up of judicial interpretation,and to formulate it.In the judicial level,efforts should be made to strengthen the study of judicial personnelundefineds cross-disciplinary knowledge and to appropriately introduce other professionals from non-legal professional backgrounds into the legal profession,Only by synthesizing the above two aspects can the problem of judicial application of the crime of false special invoice of VAT be solved fundamentally.