摘要
我国《刑法》及相关司法解释、发票管理办法等都明确地把接受虚开发票行为界定为虚开发票行为,司法机关也以此作为处理该类行为的依据。而这样的规定直接导致了理论界对有关虚开发票行为的理解发生长期的分歧与争论,也给行政执法实践和司法实践带来了一定的困惑,这样的立法存在诸多缺陷。其主要原因是我国的税收管理过分依赖于发票,导致有关发票的法律政策过于偏激。因此,解决这一问题的关键是尽快完善立法。
The act of acceptance of false invoice is clearly defined as the act of false invoice in China's criminal law and its relevant judicial interpretations and Measures of PRC for the control of invoice. And it is used as the legal basis in dealing with such acts. However, this definition not only directly leads to the long-standing dispute and controversy on the understanding of the act of false invoice among theorists, but brings some confusion in the administrative practice of law enforcement and judicial practice. So there are some defects in its legislation. The main reason is that tax administration is so over-dependent vant invoice is too extreme. Therefore, the key to solving possible. on invoice in China that the legal policy of the rele- this problem is to improve the legislation as soon as
出处
《税务与经济》
CSSCI
北大核心
2012年第5期82-85,共4页
Taxation and Economy
关键词
虚开发票
接受虚开发票
执法困境
立法完善
false invoice
acceptance of false invoice
law enforcement dilemma
legislation improvement