“如实代开”增值税专用发票行为入罪问题研究

Study on the Crime of Properly Issuing VAT Special Invoice for Others

"如实代开"增值税专用发票行为是一种常见的经济现象。无论是否存在挂靠关系,只要没有税务机关授权,"如实代开"都应被认定为违法"虚开"行为。单就侵害国家增值税专用发票管理秩序而言,"如实代开"行为亦可能具有严重的社会危害性,应纳入虚开增值税专用发票罪处罚范围。鉴于增值税专用发票的"现钞"价值,立法上为虚开增值税专用发票罪配置从拘役到无期徒刑的刑罚并无不妥。虚开增值税专用发票罪应包摄所有非法"如实代开"行为。"如实代开"增值税专用发票行为应否入罪,要根据刑法第13条"但书"规定,将"情节显著轻微、社会危害不大的""如实代开"行为排除出去。

Issuing VAT special invoices properly for others is a common economic phenomenon.However,if there is no authorization from the tax authorities,"properly issuing"should be considered as an illegal counterfeit invoicing behavior regardless of affiliation.In term of infringement of the national management order of VAT special invoice,the behavior of"properly issuing"may also be seriously harmful to the society.Hence,it should be included in the penalties for the false opening of VAT special invoices.In view of the"cash"value of VAT special invoice,it is not inappropriate to legislate for the crime of falsely opening a special VAT invoice from custody to life imprisonment.The crime of falsely opening a special VAT invoice should cover all illegal"properly issuing"for others.Whether"properly issuing"VAT special invoices for others is guilty or not,it is necessary to refer to the provisions of the"Proviso"Article 13 of the Criminal Law,and"properly issuing"with significantly minor influence and little social harm should be excluded.