法秩序统一视角下虚开案件行刑认定冲突与协调

Jurisdictional Coordination of Falsely Issuing Special VAT Invoices Cases of the Unity of Legal Order

虚开案件的违法行为以虚开行为和非法抵扣行为为核心,受税法和刑法的共同规制。实践中一些虚开案件在刑事司法中因抵扣行为未使国家税款受损不构成犯罪,而在行政执法中被认定为偷税,引发行刑认定冲突。税收违法行为的共通本质在于对法益的侵害,法益是虚开案件行刑认定的联结纽带。偷税罚和虚开增值税专用发票罪均以保护国家税款利益为共同法益,只是刑法在逃税罪之外,对利用虚开增值税专用发票造成国家税款损失的违法手段作特殊评价,而税法包含在偷税罚中。虚开增值税专用发票罪与偷税罚具有相同的构成要件要素,均可涵摄非法抵扣行为和国家税款损失结果。因此,两法域对非法抵扣行为造成的国家增值税款损失的认定应保持一致,综合增值税全链条作实质判断,禁止形式推定,从而区分“脱税罚”和“秩序罚”,以实现过罚相当。

In practice,there is a certain conflict between administrative determination and criminal judicial determination of falsely issuing special VAT invoices cases.Some cases,which are recognized as the evasion of tax,do not constitute the crime because the deduction behavior doesn't cause damage to national taxes.The common essence of tax violations lies in the infringement of legal interest.The evasion of tax and the crime of falsely issuing special VAT invoices have common legal interest of protecting the interest of national taxes benefits,but the criminal law makes a special evaluation of the illegal means of using false VAT special invoices to cause national tax losses,while in tax law,the negative evaluation of this illegal means is contained within the evasion of tax.The crime of falsely issuing special VAT invoices and the evasion of tax have the same constituent elements,including the act of illegal deductions and causing the results of national tax losses.Therefore,the determination of national value-added tax losses caused by illegal deductions in administrative determination and criminal judicial determination should be consistent,which means to make substantive judgments based on the whole chain of value-added tax.So that“tax evasion punishment”and“order punishment”could be distinguished and the principle of the equivalent penalties can be achieved.