The Criminal Attributes and Identification of Tax Loss of the Crime of Falsely Making out Value Added Tax Special Invoices
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.
Crime of Falsely Making out Value-Added Tax Special InvoicesCriminal NatureConsequential OffenseHolistic TheoryTax Loss
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维普
