On The Legislative Improvement Of The Crime Of Falsely Issuing Special Invoices For Value-added Tax

Paying taxes according to law is the obligation of every citize and more related to the national economy and people's livelihood.The state has been cracking down on tax evasion and tax evasion,but tax-related crimes still exist.Since the tax reform in China in 1994,criminals have taken the risk of committing crimes because of the huge profits of special VAT invoices.This article focuses on the crime of falsely opening special invoices for value-added tax.It is based on the four elements of criminal composition.It is aimed at the object of the crime of false special value-added tax invoices,the qualification of real-generation behavior,and the qualification of special unit subjects.The defects of the falsification of VAT invoice crimes at the legislative level are not clear,the targets are too large,and the amount of unit penalty is unknown.The defects are analyzed and the corresponding suggestions for the above problems are put forward.