On the Application of the Crime of Falsely Issuing VAT Special Invoices under the Structure of Double-layered Legal Interest
The doctrine of order as the legal interest and the corresponding theory of behavior-based crime have excessively expanded the scope of application of the crime of falsely issuing VAT special invoices;the doctrine of property as the legal interest and the corresponding theory of purpose-based crime,theory of danger-based crime and theory of actual-damage-based crime all have theoretical deficiencies.Statutory crimes means"violation of statutory order+infringement upon substantive legal interest",thus the structure of legal interest should be shifted from a single layer to a double layer.The first layer of legal interest infringed upon by the crime of falsely issuing VAT special invoices is the deduction mechanism,and the second layer of legal interest is the tax collectable by the state.Correspondingly,the first criterion for the establishment of this crime is the standard of right to deduction,and the second criterion is the standard of tax loss,with the former taking precedence over the latter.The behavior of invoice issuance on behalf of others with right to deduction does not constitute this crime;the behavior of fabricating right to deduction without possibility to cause tax losses does not constitute this crime;the behavior of fabricating right to deduction with possibility to cause tax losses constitutes this crime.The legal interests and harmful consequences of the crime of falsely issuing VAT special invoices and the crime of tax evasion are different,therefore the two crimes are independent and parallel.The"false deduction of input tax"in the crime of tax evasion does not include the situation of deduction by falsely issuing VAT special invoices.
the Crime of Falsely Issuing VAT Special InvoiceRight to DeductionTax Lossesthe Crime of Tax Evasion
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