Research On The Controversial Issues Of The Crime Of False Invoicing Of VAT

The crime of false invoicing of VAT is a new type of crime that arising along with Chinese tax reform system.The role of VAT invoices is to record economic activities and credit taxes in accordance with the law.In real life,many lawless elements use VAT invoices to reduce the amount of output tax after offsetting,and almost half of the tax-related crimes originate from this crime.In recent years,the crime of falsely issuing VAT invoices has become more and more prevalent.The establishment of this crime has a certain theoretical basis and practical basis,but it has been in an awkward situation in judicial practice.Although this crime was established earlier,the rules are not sufficiently clear and are not interpreted by the courts in a timely manner,resulting in many different views in the theoretical circles on the essence of the crime,the objective elements,the amount of the crime and other issues,thus bringing certain difficulties to the judicial determination.On this basis,this paper examines the protection of legal interests,the doctrine of nature,the act of misrepresentation and the amount of crime.The first part focuses on the legal interests protected by the offence of false invoicing of VAT,introducing the two mainstream doctrines,namely the invoice management order doctrine and the national tax interest doctrine.After analyzing the shortcomings of the single theory of these two doctrines,it is proposed that the crime should be a compound legal interest,that is,the dual legal interest of the superficial legal interest of the invoice management system and the deep legal interest of the state taxation interest.In the second part,by weighing the protection of legal interests and the spirit of modesty of criminal law,the crime is determined to be an abstract and dangerous crime.Secondly,it is not the case that the offence is committed only when the result of damage is produced,but also that it is not a crime if the result of damage is not produced,because there may be cases where the perpetrator has not made deductions after the act of false invoicing,and therefore it is not appropriate to identify it as a result crime;again,the offence is not The offence is not a non-statutory purpose offence,and over-limiting the perpetrator to have the purpose of defrauding the state of tax would indulge the crime;the offence is supposed to be an abstract dangerous crime with the purpose of preventing crime and pre-punishing the preparatory acts of the crime,and to be convicted for the offence of falsely issuing VAT invoices,the perpetrator’s falsely issuing act requires to the point where it is capable of causing a risk of loss of state tax.The third part firstly introduces the four statutory ways of false invoicing for the offence:having others make false invoices for oneself,introducing others to make false invoices,making false invoices for others,and making false invoices for oneself.Secondly,with reference to typical cases,the analysis focuses on the three kinds of special invoicing acts commonly found in practice,namely,the acts of "counter-invoicing and circular invoicing",the acts of "false invoicing under a different name" in the petrochemical industry,and the special acts of "truthful invoicing on behalf of others"."These acts are not detrimental to the taxation interests of the State and should not be considered as false invoicing offence,but may be administrative offence.Part IV determines the amount involved in this offence,mainly in terms of the amount of state tax fraudulently obtained,the amount of tax falsely issued and the amount of state tax loss.In practice,the existence or otherwise of a genuine transaction is used as the criterion for division,and this article combines the specific circumstances of the perpetrator to clarify the amount of each offence.A systematic discussion and analysis of the offence of falsely issuing VAT invoices is conducted from the above four parts,with a view to providing a clearer idea for the identification of this offence in theory and judicial practice.