普通发票犯罪中"情节严重"的司法认定研究
A Study on the Judicial Cognizance of"Circumstances of Aggravation"in Ordinary Invoice Crimes
邓中文 1刘军 2汪鑫3
作者信息
- 1. 四川轻化工大学,四川 宜宾 644000
- 2. 四川省广安市岳池县人民检察院,四川 广安 638300
- 3. 四川省宜宾市观音镇人民政府,四川 宜宾 644000
- 折叠
摘要
根据2011 年最高人民检察院、公安部联合颁布的《关于公安机关管辖的刑事案件立案追诉标准的规定(二)》,虚开普通发票100 份以上或者票面金额累计在 40 万元以上,应当立案追诉.在仅有立案标准的情况下,《中华人民共和国刑法》与司法解释并未明确普通发票犯罪中"情节严重"与"情节特别严重"的具体规定.由于"情节严重"认定标准不明确,司法机关难以做到类案同判.为规范普通发票犯罪中"情节严重"的量刑适用,有必要按照"数额+独立非数额情节"的双轨模式进行认定,即以数额标准为主,辅之以犯罪时间、非法获利情况、是否造成国家税款流失等非数额性、独立性情节.在肯定数额情节的情况下,将其他情节也纳入量刑认定的考虑范围,避免因数额过于具体而带来僵化认定的弊端.
Abstract
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.
关键词
普通发票犯罪/情节严重/司法认定Key words
ordinary invoice crimes/circumstances of aggravation/judicial cognizance引用本文复制引用
出版年
2024
NETL
NSTL
万方数据