摘要
《刑法》第二百零五条第四款对虚开增值税专用发票罪的客观行为方式进行了明文列举。其中,让他人为自己虚开,是立法上对必要共犯中的对向行为进行处罚的特别规定。介绍他人虚开,本属于虚开增值税专用发票的帮助行为,本条的规定是将共犯行为实行行为化,也应认为是一种特别规定。自然人介绍单位之间虚开增值税专用发票的,对自然人不应适用死刑。
The forth paragraph on article 205 of criminal law list the act of falsely making out special invoices for value-added tax. This paragraph includes a special regulation in legislation in order to punish the necessary joint crimes as asking another to do so for one, another special regulation in legislation is recommending another to do so. Usually, it is realized as an assist act of joint crimes, this legislation means treat the assist act as the practice act of joint crimes. Natural person introduces falsely making out special invoices for value-added tax between the units, the natural person could not been sentence to death.
出处
《河南公安高等专科学校学报》
2008年第2期33-37,共5页
Journal of Henan Public Security Academy
关键词
虚开增值税专用发票
对向行为
共犯行为实行行为化
Falsely making out special invoices for value-added tax
Joint crimes
Assist act of joint crimes
