从犯罪客体角度认定虚开增值税专用发票罪的虚开数额

The Recognition of the Amount of Falsifying in the Making out Special Invoices for the Value-added Tax Crime from the Perspective of Criminal Object

虚开增值税专用发票罪的虚开数额,不仅具有入罪功能而且还有量刑功能,是该罪社会危害性的集中体现。虚开增值税专用发票罪的犯罪客体是增值税征管秩序,由程序和实体两个方面组成。以严重侵害增值税征管秩序的程序部分或危及增值税征管秩序的实体内容为标准,虚开增值税专用发票罪的主观方面应该是直接故意,"虚开行为"应该为"虚假开具增值税专用发票并进行纳税申报或抵扣申报的行为"。在满足以上主客观条件的前提下,可将案件中增值税专用发票上记载的税额认定为虚开数额。

The amount of crime of falsely making out special invoices for value-added tax, which has the function of crimes and punishment, is the concentrated reflection of harm to the society. The criminal object of falsely making out special invoices for value-added tax is the order of value-added tax collection and administration, including the procedure and entity. To be up to standard of seriously infringe on the application of the VAT collection order or endanger the entity content of value-added tax collection and administration order are the subjective aspects of the crime of falsely making out special invoices for VAT, and ＂the act of falsely making out＂ should be ＂false issue special VAT invoices and filing of a tax return or deduction act＂. Combined with the premise of subjective and objective conditions, the amount of tax on a special invoice for value-added tax can be recorded as the amount of falsely making out.