There is controversy in judicial practice over whether the criminal attribute of the crime of falsely making out value-added tax special invoices is a behavioral offense,an absichtsdelikte,or a consequential offense,which leads to inconsistent judicial application.From the perspective of legislative purposes,judicial interpretations,and the evolution of court trial rules,the crime of falsely making out value-added tax special invoices should be considered as a consequential offense,because it causes national tax losses and should be determined as a crime.Based on being identified as the consequential offense,it should be traced back to national tax losses from an entire perspective.
关键词
虚开增值税专用发票罪/犯罪性质/结果犯/整体论/税收损失
Key words
Crime of Falsely Making out Value-Added Tax Special Invoices/Criminal Nature/Consequential Offense/Holistic Theory/Tax Loss
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