增值税专用发票特殊“虚开”行为的入罪问题——基于75个案例裁判路径的实证研究

The Conviction Issues of Special Counterfeit Invoicing of the VAT:Based on the Empirical Research of 75 Judicial Cases

当前,增值税专用发票虚开行为涉及的主体越发多元、行为手段越发复杂、行为模式越发隐蔽。因此,通过实证分析可以发现,司法实践中对于特殊"虚开"行为的入罪问题普遍采取了更为简单的归责路径,即通过行为人的客观行为确定违法虚开发票的客观存在,再通过进项抵扣的税款流失后果断推出行为人主观过错的存在,并由此入罪,这种裁判方式将本罪由行为犯推向了变相的结果犯。为了弥补当前司法裁判路径的不足,对具体的特殊"虚开"行为入罪与否的探讨应建立在税法角度的"入罪必要性"及刑法角度的"入罪必然性"的基础之上,以期在保护国家征税权的同时保护纳税人的基本权益,促进税收征管的良性、有序发展。

At present,the criminal subjects involved in the counterfeit invoicing of the VAT become more diversified,the means are more complex,and the action is more disguised. Through empirical analysis,we can find that a simpler path of imputation in judicial practice is generally adopted for the crimination of invoicing the VAT: the objective existence of the illegal invoicing is determined by the objective behavior of the actor,and the existence of the subjective fault of the actor is put forward by the consequence of tax deduction according to false invoices,and then the crime is convicted. This kind of imputation pushes the crime from the behavior crime to the result crime in disguise. In order to make up for the deficiency of the current judicial imputation,the discussion on whether the specific counterfeit invoicing can be incriminated or not should be based on the"necessity of incriminating"from the perspective of tax law and the"certainty of incriminating"from the perspective of criminal law,so as to protect the basic rights and interests of taxpayers as well as protecting the tax collection right,and promote the sound and orderly development of tax collection and management.