Research On The Judicial Application Of The Crime Of False Invoicing Of VAT

The special VAT invoice has the function of recording business activities and deducting taxes according to law.The unscrupulous elements take advantage of the special function that special invoices can deduct taxes and reduce output taxes to make false invoices and obtain VAT taxes.Up to now,the rate of this crime has remained high.Article205 of the Criminal Law provides that,the offense of false invoicing includes false invoicing for others,false invoicing for oneself,false invoicing by others for oneself,and false invoicing by introducing others,but it does not constitute a crime when the above acts are committed.Due to the particularity of the administrative offense,there are differences in the character of the object infringed by the act of false prescribing,and only from the viewpoint of the offense itself,the offense is an actus reus,and no specific purpose is required for the establishment of the offense.Based on the appropriateness of the constituent elements,this article advocates that the nature of the crime of falsely issuing VAT invoices should be an "abstract dangerous crime",which is different from the "intent crime",which gives priority to judging the subjective purpose.This doctrine does not require the subjective purpose of the perpetrator to exceed a specific standard,and it is more scientific and practical in terms of legal interpretation and the logical method of judging crimes.This paper takes the relevance of legal interests as the starting point and explores the deeper legal interests of the crime through the appearance,it considers that the superficial legal interests infringed by the crime are the VAT invoice management system.In view of the fact that the crime of false invoicing of VAT invoices can be classified as economic fraud to a certain extent,the four kinds of false invoicing acts,whether preparatory or helpful,will not lead to loss of state tax,and only the implementation of the act of using false VAT invoices for tax deduction will lead to loss of state tax,so the deeper legal interest is the security of state tax,which is more in line with the "legal interest infringement theory".On the basis of the above,a legal evaluation is made on the typical specific false invoicing acts derived from the four types of false invoicing acts in practice,with a view to clarifying the theoretical differences and guiding judicial practice.