摘要
虚开增值税专用发票行为侵害的是税务管理秩序,具有较大的社会危害性,而且涉案金额巨大,在市场经济犯罪领域一直是刑法重点规制的对象。然而,虚开增值税专用发票的行为却屡禁不止,这就让人们反思虚开增值税专用发票罪制定的初衷与司法过程中的不合理之间的矛盾。从文本来看,虚开增值税专用发票罪的相关司法解释规定落后,犯罪数额标准都是20年前制定的。然而20年间,我国经济飞速发展,原数额规定已经不适应现实的情况,导致了司法中量刑过重的情况出现。另外,《刑法》关于此罪的规定又存在立法不明确、法定刑过重、忽视主观罪过、罚金数额低的问题。追本究源,虚开增值税专用发票罪与我国的非正式制度不健全相关,重刑不但无法从根源上解决这一社会问题,还会导致罪责刑不适应。要减缓这类犯罪,不但要科学立法、巧用司法,还要从经济活动管理本身来治理。
The crime of issuing fraudulent vat special invoice infringes the tax administration,which is harmful to the society. Due to the large amount of money usually involved in such cases,the criminal law has always put emphasis on this kind of crime. However,the criminals are not to be deterred,which impels us to reflect on the contradiction between the original intention of law making and the reality of judicial process. In the criminal law,the judicial interpretation regarding the amount of the crime of issuing fraudulent vat special invoice was prescribed 20 years ago,and now it lags behind the rapid development of the economy. The original sum is not suited to the present situation and caused severe sentencing in these cases. Moreover,there are some problems in the criminal law concerning this crime,such as,the ambiguous regulations,sever statutory sentence,neglecting subjective sin,low forfeit,etc.. The reasons that caused the crime of issuing fraudulent vat special invoice root in the defective informal institution in China,therefore,sever penalty can not deter the criminals and even may cause the phenomenon of ＂punishment not matching with the crime＂. In order to reduce such crimes,legislation shall be scientific,judiciary shall be wisely utilized,and economic activities shall be supervised by economic management.
出处
《西南政法大学学报》
2015年第1期105-112,共8页
Journal of Southwest University of Political Science and Law
关键词
虚开增值税专用发票罪
数额较大
数额巨大
罚金
刑罚轻缓化
the crime of issuing fraudulent vat special invoice
relatively large amount
huge amount
forfeit
the mitigation of punishment
