虚开增值税发票犯罪是否属于目的犯问题研究

A Study on Problems Whether the Crime of Falsely Making out VAT Invoice Belongs to the Crime with Special Motive

虚开增值税发票犯罪已在1997年颁布的《刑法》中有了明文规定,但司法争议却仍然时常出现。其中争议较大的是对本罪主观方面的认定。因该问题将直接影响此类虚开行为的罪与非罪的界定,故解决好主观问题可谓意义重大。本文将结合法律解释,对该罪进行分析,通过引入目的犯为解决司法争议带来积极意义。

The crime of falsely making out VAT invoice has been stipulated in Criminal Law issued in 1997, but the judicial disputes still exist, especially for identifying the subjective aspect of the crime. It plays very important role in solving subjective problems because it will directly affect whether or not the act of falsely making out is the crime. Combined with legal interpretations, this article analyzes the crime and brings in the crime with special motive so as to provide active significance for solving judicial disputes.