新解我国发票类的罪名体系

A New Study on the China's Charges System of Invoice Crimes

在我国实行"以票管税"的传统税收管理体制的背景下,为了保障国家税收,我国刑法从1995年起设置了发票类罪名体系。仅在表象上看,该体系中的罪名繁琐凌乱,但从学理的视角深入解析,可以发现潜在的规律特点。立法者是以重点保护增值税专用发票为主线,在称谓为动宾词组的发票类犯罪之罪名结构中,对5种危害行为形态与3种行为对象之间进行多重的组合搭配,从而形成包括10个罪名的罪名体系,并且对5个罪名在罪状结构上采取选择性罪名的形式,从而使得刑法保护范围得以大幅度的拓宽。

Under the traditional＂taxing by invoice＂tax administration system,the China＇s charges system of invoice crimes has been formulated with a view to guaranteeing the tax revenue of the State since 1995. The charges system may seem sort of complicated,but several characteristics can be summarized by further academic research.Protecting VAT invoices system is the major concern of the charges system composed of 5 methods of action and 3 objects. Furthermore,the charges system consists of 10 crimes names,5 of which are alternative,which substantially improve the extent of protection by the criminal law.