A Study on the Judicial Cognizance of"Circumstances of Aggravation"in Ordinary Invoice Crimes
According to the Provisions(II)on the Standards for Filing Criminal Cases under the Jurisdiction of the Public Security Organs for Investigation and Prosecution jointly issued by the Supreme People's Procuratorate and the Ministry of Public Security in 2011,a case should be filed for prosecution if more than 100 ordinary invoices are issued or the face value of the invoices is more than 400,000 yuan.In the case of only filing standards,the Criminal Law of the People's Republic of China and judicial interpretations do not specify the specific provisions of"circumstances of aggravation"and"circumstances of special aggravation"in ordinary invoice crimes.Due to the unclear standards for identifying"circumstances of aggravation",it is difficult for judicial organs to make the same judgment for similar cases.In order to standardize the sentencing of"circumstances of aggravation"in ordinary invoice crimes,it is necessary to identify them according to the dual-track model of"amount+independent non-amount circumstances",that is,the amount standard is the main one,supplemented by non-amount and independent circumstances such as the time of the crime,illegal profits,and whether it causes the loss of national tax revenue.Where the amount is recognized,other circumstances should also be in-cluded in the scope of consideration for sentencing to avoid the disadvantage of rigid judicial cognizance due to overly specific amounts.
ordinary invoice crimescircumstances of aggravationjudicial cognizance
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