摘要
虽然《关于办理危害税收征管刑事案件适用法律若干问题的解释》将虚开增值税专用发票罪规定为目的犯,但目的犯说本质上不符合增值税基本原理,忽略了中间商并非纳税义务人、中间商侵吞截留所代收的税款在性质上是侵占而不是诈骗等理论。将本罪解释为由虚开行为和抵扣行为共同组成的复行为犯也不妥。本罪是抽象危险犯,只要实施了虚开行为即应定罪,不能以任何理由出罪。
Although the“Interpretation of Several Issues Concerning the Application of Law in Handling Criminal Cases Endangering Tax Collection and Admini stration”classifies the crime of falsely issuing VAT special invoices as an offense with a specific purpose,this theory essential-ly contradicts the fundamental principles of VAT,neglecting the fact that intermediaries are not taxpayers and that the misappropriation of collected taxes by intermediaries is,in nature,embez-zlement rather than fraud.Additionally,interpreting this crime as a compound offense consisting of both the act of falsely issuing and the act of ffsetting is also inappropriate.This crime is an ab-stract potential offense,and conviction should be made solely based on the act of falsely issuing,without allowing for ex oneration under any circumstances.
出处
《法治社会》
2024年第5期82-96,共15页
Law-Based Society
关键词
虚开增值税专用发票罪
增值税
虚开
抽象危险犯
Crime of Falsely Issuing VAT Special Invoices
VAT
Falsely Issuing
Abstract Potential Offense
