关于虚开增值税专用发票罪之"虚开行为"再探讨
Revisiting the"Fraudulent Invoice-Issuing Behavior"in the Crime of Issuing Fraudulent VAT Invoices
胡耘通 1魏晓岚2
作者信息
- 1. 西南政法大学法务会计与财税合规研究中心、审计与法治研究中心,重庆 401120
- 2. 福建名仕律师事务所,福建 福州 350007
- 折叠
摘要
增值税发票犯罪案件数量庞多,严重损害了国家的财政收入和税收管理秩序.司法机关在认定虚开增值税专用发票罪的"虚开行为"过程中,存在着诸多争议.认定虚开行为是否需要具有偷税的目的,是否需要造成税收损失,是否还可以适用"三流一致"标准,实务中对此有不同观点.通过对现行法律法规、司法解释归纳总结,对"虚开行为"展开深入分析,提出了统一虚开行为认定标准、完善虚开行为刑法体系、加强司法与税务行政程序衔接等改革建议,以期充分廓清虚开增值税专用发票罪中的"虚开行为".
Abstract
The large number of criminal cases involving fraudulent VAT invoices severely undermines the country's revenue and tax management order.There are controversies in the judicial process of identifying the"fraudulent behavior"in the crime of issuing fraudulent VAT invoices.Disputes include whether the fraudu-lent behavior must be intended to evade taxes,whether it must result in tax losses,and whether the"three currents consistency"standard can still be applied.By summarizing current laws,regulations,and judicial in-terpretations,and conducting an in-depth analysis of"fraudulent behavior",this study proposes reforms such as unifying the standards for identifying fraudulent behavior,improving the criminal law system regarding fraudulent behavior,and strengthening the coordination between judicial and tax administrative regulations,ai-ming to clarify the concept of"fraudulent behavior"in the crime of issuing fraudulent VAT invoices.
关键词
虚开增值税专用发票罪/虚开行为/认定Key words
crime of issuing fraudulent VAT invoices/fraudulent invoice-issuing behavior/identification引用本文复制引用
基金项目
重庆市社会科学规划重大项目(2023ZDSC06)
出版年
2024
NETL
NSTL
万方数据