对开、环开增值税专用发票行为的法律规制

The Legal Regulation of Issuing Special Invoice of VAT Mutually or Circularly

有效实施增值税制度,打击通过虚开增值税专用发票的方式骗税逃税的行为,是我国《刑法》第205条和相关行政法规、规章的基本目的。司法机关应当准确把握有关立法精神,对对开、环开增值税专用发票的行为慎用刑事追责;需要适用《发票管理办法》进行行政处罚的,应当严谨执法。实践中,此类行为往往与会计核算相结合,违犯我国《会计法》,侵犯会计管理秩序。因此,依据《会计法》对此类行为予以行政处罚,是正确的常规性规制路径。

The basic purpose of Article 205 of The Criminal Law and relevant administrative regulations is to effectively implement the value-added tax system and crack down on tax fraud and evasion by falsely issuing special VAT invoices.Judicial organs should accurately grasp the spirit of relevant legislation and carefully use criminal accountability for the acts of issuing VAT invoices mutually or circularly.If it is necessary to apply The Invoice Management Measures for administrative punishment,strict law enforcement shall be carried out.In practice,such behavior is often combined with accounting,which violates The Accounting Law and the accounting management order.Therefore,it is a correct routine regulation path to impose administrative punishment on such acts according to The Accounting Law.