虚开发票犯罪赃款追缴问题新思考

New Thinking of Recovering the Illicit Money of Crime of Making False Invoices

虚开发票犯罪案件赃款追缴工作不仅是挽回经济损失的主要渠道，也是打击该类犯罪的重要手段。长期以来，虚开发票犯罪赃款的追缴工作取得了巨大的成效，但是还存在诸多问题。我们应该转换角度，重新思考，以受票方为主要追缴对象、以票款为主要追缴范围、以公安机关为主导的追缴方式，谋求新的追缴模式．实现追缴行为的价值。

As to the case of making false invoices, recovering the illicit money is the key to retrieve the economic loss as well as to strike the crime. Although we have made many achievements in it, there still exist some issues. We should convert our former angle, give it a rethinking, try to find a new recovering way which confirms the recovering object, range and method, and finally to realize the value of recovering activities.