我国有关虚开增值税专用发票之定罪分析

Analysis on the Conviction Myth of Virtual Issuance of Special VAT Invoices in China

虚开增值税专用发票行为不仅破坏了增值税内部稽核机制,还会给国家造成税款损失,情节严重的构成犯罪。笔者在对虚开增值税专用发票定罪及涉案金额确定的基础上分析了犯罪原因,对于规范我国市场经济秩序、减少国家税款损失等方面有着重要意义。

Virtual issuance of special VAT invoices not only destroys the VAT Internal Audit Mechanism, but also leads to the tax losses of our country. The aggravated circumstances will cause the crime. This article analyzes the crime reason on the basis of determination of amount involved. This will do good for the reduction of national tax losses and regulating the order of Market Economy in China.