涉及发票违法犯罪的立法控制问题探究

The Legislation to Control Illegal Activities Involving the Invoices

涉及发票违法犯罪的立法缺憾问题,主要包括在不同法律法规之间存在刑罚与行政处罚的衔接不当问题,在"非刑事法"中存在某些刑事责任条款的缺位问题,在刑法同一法条中存在不同处刑档的刑罚衔接不当问题,在刑法不同法条之间存在处罚规定不协调问题。作者对前述问题的原因进行了分析和讨论,并且对完善立法提出了若干建议。

The drawbacks in the legislation to Control Illegal Activities Involving the Invoices,mainly include the disharmony between penalty and administrative punishment, the absence of some articles of the responsibility in the non-criminal law, and the disharmony between penalties on different levels in the same article.Author will analyse and discuss the causes of such questions,and give some suggestions on the legislation system.