The Research On Cases Of Falsely Making Out Value Added Tax Special Invoice

Value-added tax(VAT)is regarded as one of main tax categories in China.As the VAT special invoices can be deducted,so the phenomenon of falsely making out VAT special invoices continues despite repeated prohibition.The State Administration of Taxation has proposed special actions to fight against fraud in recent two years,but the situation of falsely making out VAT special invoices is still serious.Among 62 cases of falsely making out VAT special invoices selected from those has happened since 2015,cases of "Zhangzhou Jushantang Pharmaceutical Co.,Ltd.v.Inspection Bureau"," China throttle Oil Sales Co.,Ltd.v.Taxation Bureau"," Delingha Huitong Trading Co.,Ltd.v.Taxation Bureau" and "Bazhou Mabor Industry and Trade Co.,Ltd.v.Inspection Bureau" are especially typical.These cases generally involves five dispute focal points: whether the tax authority has the subject qualification and the legal duty,whether the determination of illegal facts that the administrative counterpart’s falsely making out VAT special invoices is accurate,whether the evidence is essential,whether the application of law is appropriate,whether the procedure is legal.Practice circle has some problems dealing with falsely making out VAT special invoices,such as unclear identification criteria in administrative and criminal cases,poor connection of evidence and application of law.The firstly,the problem of identification criteria,apply legal thinking,civil law,tax law,criminal law being applied independently.The civil law is used to judge whether the transaction is legal,the tax law is used to judge whether the value added and the tax obligation are generated,and the criminal law is used to judge whether the crime is constituted or not.In administrative cases,the third-rate consistency should make appropriate adaptations to achieve it in substance.The secondly,the problem of connection of evidence,to compile the corresponding practical directions by a legal person with rich experience in handling the case.The thirdly,the problem of application of law,to modify the lagging laws and regulations,appropriately raise the level of tax legislation,make a law and put forward new judicial interpretations.The fourthly,the problem of legal procedure,to make a summary of the procedural problem that both parties should cope with in a series of administrative acts,so as to urge both parties to exercise administration according to law,protect their rights according to law,jointly maintain the order of invoice management,and create a steady environment foreconomic development.