Research on the Difficult Problems of the Crime of Falsely Issuing Special VAT Invoices——Taking"the Case of Zhang Mouqiang Falsely Issuing Special VAT Invoices"as the Example
Research on the Difficult Problems of the Crime of Falsely Issuing Special VAT Invoices——Taking"the Case of Zhang Mouqiang Falsely Issuing Special VAT Invoices"as the Example
In the field of criminal law research,the punishment limit of the act of falsely issuing special VAT invoices has aroused extensive research and discussion among domestic scholars since the date of crimi-nalization.As a guiding case of the Supreme People's Court,Zhang Mouqiang's false issuance of special VAT invoices breaks through the original position of perpetrators,but there are also debatable points.In fact,the crime of falsely issuing special VAT invoices should be an actual offender,and the act of truthful in-voicing should be considered innocent,which is in competition with the crime of tax evasion.In order to fur-ther standardize the application of this crime and reduce the false issuance of special VAT invoices,a joint governance force should be formed by issuing judicial interpretations,clarifying the boundaries of execu-tion,reforming the small-scale taxpayer system,and improving the corporate compliance system.
关键词
虚开增值税专用发票/虚开/挂靠开票/企业合规
Key words
Falsely Issuing Special VAT Invoices/Falsely Issuing/Affiliated Invoices/Corporate Compli-ance
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