虚开增值税专用发票罪中“虚开”的认定研究

Study on the Identification of“False Issuance”in the Crime of Falsely Issuing Special Value-added Tax Invoice

虚开增值税专用发票罪目前面临着处罚范围过宽,认定标准不明晰的问题,本罪不应形式化地认定,而应以国家增值税的税收利益作为指引,将“三流”不一致的虚开行为归纳为“多开增值税专用发票型”和“少开增值税专用发票型”两种虚开类型进行类型化分析。在“多开增值税专用发票型”中,开票方能“消灭”由虚开所产生的多余纳税义务且受票方具有抵扣可能性时,虚开行为构成本罪;而在“少开增值税专用发票型”中虚开行为不构成本罪,但可能构成逃税罪。

The crime of falsely issuing special value-added tax invoices is currently faced with the problems of excessively wide penalties and unclear identification standards.This crime should not be formalized,but should be guided by the tax benefits of the state's value-added tax.The issuance behavior is summarized into two types of false issuances:"issuing more special value-added tax invoices"and"issuing less special value-added tax invoices"for type analysis.In the"issuing more special value-added tax invoices",the issuer can"eliminate"the redundant tax liability arising from the false issuance and the payee has the possibility of deduction,the false issuer constitutes the crime;the false issuance of less special value-added tax invoices does not constitute the crime,but it may constitute the crime of tax evasion.