跳开增值税专用发票行为的法律分析

Legal Analysis of the Behavior of Skipping VAT Special Invoices

跳开增值税专用发票尽管在形式上构成虚开行为,在内容上与真实交易不符,但该行为实质上是对增值税进项抵扣链条中由于税率"陷落"而产生的缺陷的修复,与税收中性原则相符,不会造成国家增值税收入实质性的损失,因而不具备税收执法与刑事司法上的可罚性。将跳开排除在虚开行为之外,需要对国家的增值税收入中各部分的正当性以及增值税专用发票管理制度的作用与目的进行重新思考,以确定国家享有的税收债权的范围,保障纳税人的限额纳税权,并且要在刑事司法领域对虚开增值税专用发票罪的犯罪构成和量刑依据进行统一。

Although skipping VAT special invoices is a false opening behavior in terms of form and it is not in conformity with the real transaction in terms of content,it is the fixation of the defect owning to the"falling"of the tax rate in the VAT inward deduction chain.It is in line with the tax neutral principle,and will not cause a substantial loss of the national value-added tax revenue.Therefore,it should not be punished in tax enforcement and criminal justice.It is necessary to rethink the legitimacy of the various parts of the national VAT income and the role and purpose of the VAT invoice management system if skipping is excluded from falsely opening behaviors.It is still important to clarify the scope of the national tax claims and protect the limited taxation right of taxpayers.It is also crucial to unify the criminal constitution and sentencing basis of the crime of falsely opening a special VAT invoice in the criminal justice field.