浅析虚开增值税专用发票罪的构成要件——以孙某的行为为例

Arguments on Whether the Accused has Committed a Crime of Falsely Making out Specialized Value-added-tax Receipts——Analysis the Behavior of Mr.Sun

虚开增值税专用发票罪的主观要件是什么,《中华人民共和国刑法》并没有明确。个体工商户借用企业的名义和发票对外经营,其中开具发票的行为是否构成虚开增值税专用发票罪,是一直有争议的问题。通过一件无罪辩护案件,从法律解释的角度,阐述了该罪的主观要件。

Criminal Law of the PRC doesn't clearly define what the subjective essential elements about the crime of falsely making out specialized VAT receipts are.It is always a point in disputing of whether the act of drawing a bill commits a crime when individual businesses in commercial names and receipts.The author elaborated the subjective essential elements of this crime from the angle of law explanation during a defense of not guilty.