虚开发票罪中“虚开”行为的规范解释与立法论反思

Normative Interpretation and Legislative Reflection of the Act of Issuing False Invoice in the Crime of Issuing False Invoice

《刑法》第205条之一规定了虚开发票罪,但没有对虚开行为作出界定。基于条文之间的位置关系以及前置法对虚开行为的规定,大多数观点认为,《刑法》第205条之一的虚开行为就是第205条第3款所规定的四类虚开行为。但这一观点存在疑问。第205条规制的对象是虚开两类具有抵扣税款功能的发票,为保护国家税收重大利益,在必要时进行法律拟制规定具有合理性。但虚开发票罪规制的对象是普通发票,虚开普通发票只能作为后续犯罪的预备行为,对国家税收利益并不具有高度盖然性的侵犯风险,预备行为正犯化的立法应受到更严格的条件限制,司法直接援引第205条第3款法律拟制规定不具备正当性。从规范目的与体系解释出发,让他人为自己虚开、介绍他人虚开不应当属于虚开发票罪中的虚开。当现有法律体系能够实现对虚开行为的充分评价时,未来的刑法修正案应当删除虚开发票罪。

Article 205-1 of the Criminal Law stipulates the crime of issuing false invoices but does not define the act of issuing false invoices legislatively.Both theoretical and practical circles generally believe that the act of issuing false invoices mentioned in Article 205-1 includes"issuing false invoices for oneself,for others,having others issue false invoices for oneself,and introducing others to issue false invoices."This understanding and conclusion are questionable.The provision of issuing false invoices in Article 205,which is a typical legal fiction,should not be simply applied to the crime of issuing false invoices.Crimes such as issuing false VAT invoices,which involve defrauding the state of deductions for VAT invoices,are considered serious crimes.Rationalizing the act of"having others issue false invoices for oneself and introducing others to issue false invoices"within the crime of issuing false VAT invoices is reasonable.However,the crime of issuing false invoices does not possess such legitimacy.The act of issuing false invoices within this crime is merely a preparatory act for subsequent crimes,representing legislation that criminalizes preparatory acts.Yet,such legislation is subject to strict limitations and conditions,and the legal fiction of criminalizing preparatory acts should be narrowly defined.From the perspectives of normative purpose and systematic interpretation,"having others issue false invoices for oneself and introducing others to issue false invoices"should not be considered as part of the act of issuing false invoices within the crime.The existing criminal law provisions are sufficient to regulate the behavior of issuing false invoices.From the perspective of legislative theory,future amendments to the Criminal Law should remove the crime of issuing false invoices.