Crime of illegal selling invoice for exclusive use of vat 非法出售增值税专用发票罪
Identify single and more crimes on value added tax invoice 试析增值税专用发票罪的一罪与数罪的认定
The criminal law amended in 1997 stipulated the crime of falsely making out specialized vat receipts under section 205 但是,就如其他犯罪一样,对虚开增值税专用发票罪的研究相对于其犯罪本身的发展而言还很滞后。
While the research on the crime is falling behind the crime itself , i focus my research on some issues existing many arguments . the thesis is about to analyze the crime ' s conception , constitution and some specific issues in the judicial practice , and how to distinguish crime of falsely making out specialized vat receipts from the crime of evading taxes , and so on . at last , the author put forward some legislative proposals 文章分析了虚开增值税专用发票罪的概念、犯罪构成要件及司法认定中的具体问题,对于该罪与偷税罪的区分、 “跨法犯”如何认定, “为他人虚开” 、 “让他人为自己虚开”能否并存及相关立法文件的理解提出了看法,并拟出了立法建议。
On 30th october 1995 , standing committee of national people ' s congress promulgated decision on correcting crime of falsely making out , counterfeiting or illegally selling specialized value - added - tax receipts . it is the first time that the criminal law of our country established the crime of falsely making out specialized vat receipts 1995年10月30日,全国人大常委会颁行了《关于惩治虚开、伪造和非法出售增值税专用发票犯罪的决定》 ,这是我国刑法上第一次确立虚开增值税专用发票罪。
增值税: value-added tax; duty on val ...专用: special use; for a special p ...发票: bill; receipt罪: crime; guilt增值税专用发票: special invoice of value-added tax; vat invoice非法出售增值税专用发票罪: crime of illegal selling invoice for exclusive use of vat增值税专用发票领购簿: fp016; fpo16发票单列增值税: invoiced vat虚开增值税发票: write false added tax invoices; write false value added tax invoices服务业专用发票: the special invoice of service trade开具免除增值税的发票: draw uinvoices free of vat增值税运输发票抵扣清单: hy16; hyl6增值税: : value-added tax; a reciation tax; add value tax; added value tax; added-value tax; appreciation duty; appreciation tax; duties of increase in value; duty on value added; increment tax; increment value duty; tax on added value; tax on value added; the value-added tax (vat); value add tax; value added tax(vat); value-added taxes; vat (value-added tax); vat value added tax; vat(value added taxes)伪造发票罪: crime of selling counterfeit currency管理增值税发票和所得税文档资料: keep vat and income tax files开具增值税发票及处理保税事务: issue vat invoice and tax reports to local tax bureau财产增值税: accession tax; appreciation duty地价增值税: land value increment tax进项增值税: input vat设定增值税: deemed vat土地增值税: betterment levy; increment tax on land value; land increment value duty; land value increment tax未交增值税: unpaid vat; vat unpaid物业增值税: property gains tax销项增值税: output vat应交增值税: value added tax payable; vat payable