Research On The Practical Problems Of The Crime Of Falsely Issuing Special VAT Invoice

Value-added tax is currently the largest tax in my country,and it is also the main source of national fiscal revenue.After the introduction of the value-added tax system in my country,the false issuance of special value-added tax invoices has become rampant,which seriously threatens the taxation interests of the country.Therefore,the country has established the crime of falsely issuing special value-added tax invoices through legislation to combat related crimes.Against the background of the current comprehensive "VAT reform" and tax system reform,doing a good job in cracking down on the crime of falsely issuing special VAT invoices is of great significance to ensuring the country’s tax interests.The determination of the crime of falsely issuing special value-added tax invoices involves multiple cross-disciplines such as law,taxation,finance,and the continuous development and change of social and economic forms,and the law has a lagging nature,which has led to many disputes in the theoretical and practical circles on the determination of this crime.problem.The legal interests protected by the crime of falsely issuing special value-added tax invoices are compound legal interests,that is,the invoice management system and national tax interests.In order to properly balance the relationship between the protection of legal interests and the spirit of restraint in the criminal law,the crime should be determined to be an abstract dangerous crime,that is,when the false act reaches the risk of causing national tax losses,it can be determined to meet the objective behavior requirements of this crime.The elements of this crime include false disclosure and deception.The manifestations of false disclosure include four forms,namely,false disclosure for others,false disclosure for oneself,let others false disclosure for oneself,and introduction of others false disclosure.In practice,there are a large number of acts such as double opening,ring opening,name change,false opening,truthful opening,and false opening.The above-mentioned acts do not infringe the national taxation interests,and the criminal law should not be used for harsh punishment.The crime of falsely issuing special value-added tax invoices requires the subjective deception of taxes for specific purposes in order to construct the crime.In practice,the perpetrator’s criminal motives,specific false statements of behavior,etc.can be combined with evidence to comprehensively determine whether the perpetrator has fraudulently obtained taxes.Specific purpose.The bona fide drawee has fulfilled its duty of reasonable care and did not have the intention to defraud the tax,which does not constitute this crime.The amount of the crime of this crime includes three aspects: the amount of false taxation,the amount of defrauding national taxes,and the amount of national tax losses.In practice,the existence of real transactions can be used as a classification standard,and the specific circumstances of the perpetrator can be analyzed and identified.Amount.Through systematic research on the above-mentioned problems of the crime of falsely issuing special value-added tax invoices,it is expected to be beneficial to theory and judicial practice.