试论刑法第209条之不足

On the Defect of the No.209 in Criminal Law

收费票据是目前被广泛使用却又与发票有着不同性质的凭证,刑法第209条规定了伪造、擅自制造和出售伪造、擅自制造的发票的行为及应受罚责。未将收费票据管理制度纳入犯罪客体的范围及未对"持有非法制造的发票"的行为进行界定是该法条在适用过程中存在不足的具体表现,为实现有法可依、罪刑相当,对该法条有完善和修改的必要。

The charge invoice is different in nature with invoice and used extensively at present. The No.209 in criminal law stipulates the behavior of forging, making and selling the invoice without authorization which should be punished. So it's the defect among impletion courses that the system of charge invoice management is unenclosed in the range of the crime object and the behavior of 'having forged invoice' hasn't been defined. Thus, the regulation needs to be perfected and revised in order to realize that there are laws complied with, crime and punishment is about equal.