Research On The Legal Application Disputes Of The Crime Of Falsely Issuing Special VAT Invoices

The crime of falsely issuing special VAT invoices plays an important role in maintaining the order of national tax collection and administration,but at the same time,the application of this crime has caused huge disputes in judicial practice.Whether it is the dispute over the determination of the falsified act or the determination of the purpose of falsification,it is impossible to form a unified standard for the application of this crime in the law,and it is easy to cause the phenomenon of "same case with different sentences" in judicial practice.In view of this,the purpose of this thesis is to provide a unified standard for the legal application of the crime of falsely issuing special VAT invoices,and the determination of this standard is ultimately realized through the countermeasures of judicial application and legislative improvement.The specific structure and main content of this thesis are as follows:The first part is to explain the legislative evolution,constituent elements and practical characteristics of the crime of falsely issuing special VAT invoices.Among them,the actual characteristics of this crime are that the number of cases is increasing,the amount of money involved in the cases is huge,the qualitative results of the cases are quite different,and the false opening behavior is complex and diverse.Through the interpretation of these basic theories,we can better understand the legislative background and actual situation of this crime.The second part is to study the problem of false issuance of the crime of falsely issuing special VAT invoices.This part analyzes the existing problems in the three aspects of false open behavior,crime amount and serious circumstances by means of typical cases.Among them,the false open behavior conducts research on the three modes of freight forwarding,affiliated invoicing,folio,and return opening,and finally determined These three false opening modes do not constitute this crime,because these three modes will not cause tax losses and the perpetrators have no intention of defrauding tax;the amount of crime and serious circumstances are used as the amount standards for the criminalization of false openings.discussed together.The third part is to study the dispute of the false purpose of the crime of falsely issuing special VAT invoices.This part starts from the controversial point of view of whether the crime has a purpose or not,combined with the legislative purpose of this crime,the protection of legal interests and the judgment gist in judicial practice,it is clarified that the establishment of this crime must have the purpose of defrauding the state tax.The false declaration of tax purposes excludes the application of this crime,thus providing a standard for the determination of this crime in judicial practice.The fourth part is to study the unit crime dispute of the crime of falsely issuing special VAT invoices.This part studies the disputes between the characterization of unit crime and the standard of conviction and sentencing.Unit crime must grasp the will of the unit and seek illegal interests for the unit;the conviction and sentencing standard of unit crime is consistent with the conviction and sentencing standard of individual crime.The fifth part is to put forward the countermeasures of judicial application and legislative perfection for the uniform application of the crime of falsely issuing special VAT invoices.In terms of judicial application,by proposing four countermeasures,including formulating judicial interpretations,publishing guiding cases,introducing adjudication rules for similar cases,and strengthening the application of the criminal compliance system,the current controversial issues facing this crime are resolved;in terms of legislative improvement,from Starting from the necessity of perfecting legislation,it puts forward suggestions for improving the specific elements of this crime and the configuration of statutory punishment.The stipulation "for the purpose of defrauding the state tax" is added to the constituent elements,and the constituent elements of this crime are further clarified.The statutory penalty configuration adopts the range from the minimum fixed-term imprisonment of less than three years to the maximum life imprisonment,and the fines for crimes committed by units and natural persons are the same.