虚开增值税专用发票罪的司法认定研究

Study on Judicial Determination Of Crime Of Falsely Issuing a Special VAT Invoice

虚开增值税专用发票罪刑事案件司法认定难的主要原因,在于对犯罪属性与不法性质的认识分歧。本罪属于非法定的目的犯,目的犯说是行为无价值二元论在犯罪属性的具体表达,符合社会治理需求,应作为认定罪与非罪的“黄金”标准。抽象危险犯说和结果犯说均有一定局限性。本罪虽具有双重违法性,但仍需在法秩序统一前提下坚持刑事违法性的判断。本罪可以是单行为犯、复行为犯,单行为犯时仍需具有骗取税款的目的。对正犯化的行为与完全的实行行为在量刑时应有所区别。对变票虚开、变造发票等行为定性应区别对待。对于不以骗取增值税税款为目的、没有造成国家增值税税款损失的虚开行为不应认定为虚开增值税专用发票罪。

The main reason for the difficulty of judicial identification of the crime of issuing a special VAT invoices lies in the differences of understanding on the nature of crime and wrongful nature.This crime belongs to the non-statutory purpose crime.Theory of purpose crime is the specific expression of the dualism of worthless behavior in the nature of crime,which meets the needs of social governance and should be regarded as the"gold"standard for identifying crime and non-crime.Both theory of abstract risk crime and theory of consequence crime have some limitations.Although this crime has double illegality,it still needs to adhere to the judgment of criminal illegality under the premise of the unification of law and order.This crime can be a single act of crime,repeated act of crime,single act of crime still need to have the purpose of defrauding tax.There should be a difference between the criminalization of the act and the complete implementation of the act in sentencing.The behavior of falsifying invoice and altering invoice should be treated differently.Those who do not defraud the state of tax and do not cause tax losses should not be identified as crime of falsely a special vat invoice.