论虚开增值税专用发票犯罪案件的证据规格

On Evidence Specification of the Crime of Writing out Falsely Special Invoices of Increasing Taxes

在涉税犯罪案件侦查中强调证据规格,有利于反腐倡廉,打击经济犯罪活动的开展,有利于提高民警业务素质和整体执法水平。虚开增值税专用发票犯罪案件的证据规格包括主体方面的证据、主观方面的证据、虚开方面的证据、接受虚开方面的证据以及其他方面的证据。

Emphasizing the evidence specification in crime about tax is favorable to struggle against corruption and encourage honesty, attack the development of the economic criminal activity, help to improve police's professional qualifications, and also improve whole competence of enforcing law at the same time. Then the evidence specification of the crime of writing out falsely special invoices of increasing taxes includes the evidence of the main part, subject, falsely writing, accepting the invoices and others.