Normative Analysis for the Abstractive Dangerous Crime Attribute of the Crime of Falsely Issuing Special Value-added Tax Invoice
Both theories and practice lack basic consensus on the illegal nature of the crime of falsely issuing special value-added tax invoice,which makes the judicial identification of this crime a difficult problem.Literal interpretation insisted by the theory of conduct crime has several limitations,and the invoice management system introduced is not qualified to be a legal interest.The mechanism of out-crime also lacks of actual benefit.The theory of purpose crime and the theory of actual harm crime formed on the basis of the theory of conduct crime have some explanatory power to some cases,but they are both excessive law creation.Falsely issuing special value-added tax invoice is a legislative example of substantive preparatory crime,which effectively proves the abstract dangerous crime attribute of this crime.The abstractive danger of the crime of falsely issuing special value-added tax invoice is the rebuttable danger of legislative presumption.The basis of the judgment of abstractive danger focuses on whether the subsequent deduction infracts national value-added tax benefit.The"erroneous amount"type and the"closed loop"type of falsely issuing do not have the abstractive danger of causing the loss of national value-added tax and are denied the belong of crime,while the"properly issuing"type of false issuing may be blamed.
falsely issuing special value-added tax invoicesubstantive preparatory crimeabstractive dangerous crime
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