特殊虚开增值税专用发票犯罪造成国家税款损失研究

Study on the National Tax Loss Caused by the Crime of Falsely Writing Issuance of VAT Special Invoice

造成国家税款损失与骗取国家税款目的一样,同属法律评价,应当进行法律分析。针对“骗取型”“代开型”“过票型”三种特殊虚开增值税专用发票案件类型,由于对造成国家税款损失的理解不同,在司法认定上存在分歧意见。对此应分别从“三流一致”“真实交易”“税负平衡”等方面对虚开行为造成国家税款损失进行穿透审查,以准确作出司法认定。

the purpose of causing the national tax loss and defrauding the national tax is the same,both of which are legal evaluation and should be analyzed legally.In view of the three types of special cases of false VAT invoices,“fraudulently”,“Invoicing on behalf of others”and“guopiao(the business conduct of unlicensed business operators using the bills of licensed enterprises)”,there are different opinions on judicial identification because of the different understanding of national tax losses.In this regard,it is necessary to conduct a penetrating examination of the tax loss caused by the falsification from the aspects of“identical payee and the supplier or labor service provider”,“real transaction”and“tax burden tipping point”,so as to make an accurate judicial determination.