摘要
虚开增值税专用发票罪的不法性质是认定本罪的基础,由于《刑法》第205条以虚开为中心设立本罪,因而具有侵害增值税专用发票管理的秩序犯与侵害国家税款安全的财产犯的双重属性。在这种情况下,应当正确界定本罪的不法性质,将本罪确定为是骗取国家税款的财产犯罪。在司法实践中存在代开增值税专用发票等各种较为复杂的行为形态,这种行为在形式上具有虚开的外观,但在主观上没有骗取国家税款的目的或者在客观上没有造成国家税款损失的危险,因而不能认定为本罪。
The wrongful nature of the crime of falsely issuing special VAT invoices is the basis for determining this crime. Since Article 205 of the Criminal Law concentrates on the "false issuing", it has the dual nature of the crime against the management of special VAT invoices and the property crime against state tax security. In such cases, the wrongful nature of the crime should be correctly defined as a property crime that defrauds the state of its taxes. In judicial practice, there are a variety of more complex forms of conduct, such as the conduct which has the appearance of false issuing without the purpose to deceive state tax or objectively any the risk of loss of state tax, which cannot be considered as this crime.
出处
《法律科学（西北政法大学学报）》
CSSCI
北大核心
2021年第4期142-156,共15页
Science of Law：Journal of Northwest University of Political Science and Law
关键词
虚开增值税专用发票
目的犯
危险犯
预备行为正犯化
falsely issuing special VAT invoices
purpose crime
danger crime
preparatory act as perpetrator
