危害增值税专用发票犯罪研究

12.............................................................................................................1………3456789101112131415161718192021222324252627282930––––––––31––––––––32333435363738PrefaceTheprefaceintroducesthat,withthedevelopmentofnewtaxsystem,thecrimesofviolatingthespecialinvoiceswiththemethodoffalse39make-out,forgery,illegalareas,unlawfulpurchaseappear.Firstly,thesecrimescomeintobeingfromtheeasternareas,thenspreadtoinlandareaswithsomenewcharacteristics.Becausethesuccessoftaxsystemreformationdependsontheadoptionofspsecialinvoicesforvalue-addedtax,weshalldosomeresearchonthiskindofcrimetoanalyzethesecrimestheoreticallyontheonehand;ontheother,Ihopetheresearchonthiskindofcrimecanguidemyfutureworkoncriminaljustificationtosecurethesuccessofnewtaxsystemandtheconstructionofsocialistmarketeconomy.Thissectionintroducestheconcept,appearanceanddevelopmentofvalue-addedtax,andexplainsthemeritsandtheimportanceofitintheconstructionofsocialistmarketeconomy.Firstly,thissectiondoesabriefresearchonthemeaningofthecrime,thengivesacorrectexplanationtoit,thatis,thecrimeofviolatingspecialtaxinvoicesforvalueaddedtaxistodamdgetheadministrationofspecialinvoicesforvalue-addedtaxwiththemethodsoffalsemake-out,forgery,illegalsale,unlawfulpurchasetogainillegalbenefit,thecrimeisseriousenoughandaccordingtocriminallaw,shouldbegivencriminalpunishment.Thenaccordingtothetheoryofalternativecrime,Iconcludetherearefourcrimesshouldbethecentralcontentofthispaper.Thefourcrimesare:1falsemake-outspecialinviocesforvalue-addedtax.2forgeryorsaleofforgedspecialinvoicesforvalue-addedtax.3illegalsaleofspecialinvoicesforvalue-addedtax.4unlawfulpurchaseorpurchaseofforgedspecialinvoicesforvalue-addedtax.Theoretically,thissectionintroducesaunitoranindividualintentionallyviolatestheadministrationoftheinvoicesandthespecialinvoiceswiththemethodoffalsemake-outtogainillegalbenefit.Thenitintroduceshowtomakesurewhatthecrimeisfromfollowingaspects:1howtodecidewhetherarelatedbehaviorisacrimeornot.2whatcrimeitisifoneunderplaystheamountoftaxespayablewiththemethodoffalsemake-outofspecialinviocesforvalueaddedtax.3howtodecidetheamountoffalsemake-out.Atalst,thissectionintroduceshowtopunishthecrimewiththeemphasisthatweshouldusedeathpenaltyseriously.40Theoretically,thissectionintroducesaunitoranindividualintentionallyviolatestheadministrationoftheinvoicesorspecialinvoiceswiththemethodofforgeryofthespecialinvoicesorthesaleofforgedspecialinvoicestogainillegalbenefit.Thenitintroduceshowtomakeitsurewhatthecrimeisfromthefollowingaspects:1howtodecidewhetherarelatedbehaviorisacrimeornot.2whatisthedifferencebetweenthecrimeandthecrimeofforgeryorscalpofnegotiabletickets.3whatisthedifferencebetweenthecrimeandtheforgeryoralterationoffinancialbills.Atlast,thissectionintroducesthepunishmentofthecrimefromthreeperspectives:1thebeginningpointofthepenalty.2whatwillleadtoamoreseriouspunishmenttothecrime.3whattheconditionsarewhichtheadoptionofdeathpenaltyshallbebasecon.Theoretically,thissectionintroducesaunitoranindividualintentionallyviolatestheadministrationoftheinviocesorspecialinvoiceswiththemethodofillegalsaletogainillegalbenefits.Thenthissectionintroduceshowtomakeitsurewhatthecrimeisfromthefollowingaspects:1howtodecidewhetherarelatedbehaviorisacrimeornot.2whatisthedifferencebetweenthecrimeandthecrimeoffalsemake-outspecialinvoices.3whatweshalladjudicateitisthatifapersonillegallypurchasesspecialinvoicesthenunlawfulsellsthem;4whatisthedifferencebetweenthecrimeandthecrimeofmalpracticeinsellinginvoices.Atlast,accordingtothemeritsoffinesandconfiscationofproperty,itemphasizesthatweshouldadoptthetwokindsofpunishmentasmuchaspossible.Theoretically,thissectionintroducesaunitoranindividualintentionallyviolatestheadministrationofthespecialinvoicesandinvioceswiththemethodofillegalpurchaseofspecialinvoices,purchaseoffogedspecialinvoices.Then,thissectionmakesitsurewhatthecrimeisfromthefollowingaspects:1howtodecidewhetherarelatedbehavioriscrimeornot.2whatweshalladjudicateitisthatifapersonillegallypurchasesorpurchasesforgedspecialinvoicesandfalselymakesthemoutorsellsthem.Atlast,thissectionintroduceshowtopunishthecommittedunitandweshalladoptcriminaldetention,Italsointroducessomedetailsabouttheadministrativepenaltyoftherelatedbehavior.41Thissectionintroducesthethreecharacteristicsoftheenactmentofthelawaboutthecrimeofviolatingspecialinvoices:1thelawdevelopsfromnon-existencetoexistence,fromsimplicitytodetail.2thegradualdiversificationofpunishment.3themoreseiouspunishment.Thenitintroducesweshallrevisethelawfromthefollowingaspects;1stoptheadoptionofdeathpenalty.2adoptthelifeimprisonmentaslessaspossible.3rivisionoffinesandconfiscationofproperty.rivisionoffinesandconfiscationofproperty