摘要
虚开增值税专用发票的主体一般分为开票者、受票者和介绍者,其中以“开票者”的认定最为复杂。文章主要针对司法实践中本罪的主体之一开票者认定上存在的一些问题进行分析探讨。
The subject of writing false value added tax special invoices is generally divided into drawer, drawee and introducer. Among them, the determination of ＂drawer＂ is most complex. This article mainly aimed at analyzing and discussing the problem of the determination of ＂ drawer＂, one of subject of this crime.
出处
《福建行政学院福建经济管理干部学院学报》
2007年第2期68-70,共3页
Journal of Fujian School of Administration and Fujian Institute of Economics and Management
关键词
增值税专用发票
虚开
犯罪
开票者
认定
Writing false value added tax special invoices
Making false invoices
Crime
Drawer
Determination
