摘要
我国现行虚开增值税专用发票罪刑事立法对纳税人虚开行为的入罪处罚存在打击面过宽、力度过大的问题,同时针对特定虚开行为,在处理与逃税罪的关系上也存在不小的争议。在当前税收征管方式从以票控税逐步向信息管税转变的背景下,通过研究意大利虚开发票罪刑事立法及相关司法判决和学说观点,并基于其重要启示,我国虚开罪刑事立法的完善包括如下几个方面:税收犯罪刑事立法应当以处罚对国库利益直接有损的行为为基本理念,而虚开罪属于危险犯,作为这一基本理念的例外而存在,其应用应当受到限制;限缩虚开罪的客观要件,仅规定为他人虚开一种虚开行为,将为自己虚开和让他人为自己虚开两种行为以逃税罪的名义进行处罚,介绍他人虚开行为以共犯的名义按照虚开罪或逃税罪处理;在主观要件上,增加开票方是为了使他人逃税的目的而虚开发票;为避免一事二罚以及变相扩大虚开罪的应用范围,应排除开票方、受票方分别基于逃税罪、虚开罪共犯名义受处罚;降低虚开罪的处罚力度,与逃税罪的刑期持平。
Concerning the current Chinese legislation on the crime of falsely making out VAT special invoice,there exist some prominent problems such as the unduly severe and wide criminal punishment to combat the taxpayer’s behavior of falsely making out invoice. Regarding this illegal act,its relationship with legislation on the crime of tax evasion is not clear from the application perspective. In the background of the gradual change from controlling tax by invoice to by information,research on the Italian legislation and relevant judicial decision as well as view-points on the crime of falsely making out invoice and tax evasion makes a big difference. Based on its enlightenment,the perfection of Chinese legislation in question includes the following aspects. Firstly,criminal legislation on tax crime should regard punishing the behaviour which causes the actual loss of treasury revenue as basic principle while as the potential damage offense,the crime of falsely making out invoice is an exception to this principle so that the application of punishment to the crime should be limited. Secondly,with respect to the objective elements of the crime,the criminal legislation should keep only one category of taxpayer’s behaviour,that is falsely making out invoice for the third party. As a result,the crime for himself and asking other taxpayer to falsely make out invoice for himself should be punished in the name of crime of tax evasion, and introducing other taxpayer to falsely make out invoice may be punished in name of accomplice of falsely making out invoice or tax evasion. Thirdly,due to the subjective elements in the crime,the increase of the invoicing party gives rise to letting other taxpayers evade tax. Fourthly, in order to avoid double punishments in one case and expand the application scope of the crime of falsely making out,the invoicing party and the recipient should not be punished in the name of the crime of tax evasion and of the accomplice of falsely making out. Finally, the criminal legislation should reduce the intensity of punishment to the extent of that for the crime of tax evasion.
出处
《暨南学报（哲学社会科学版）》
CSSCI
北大核心
2020年第5期33-47,共15页
Jinan Journal(Philosophy and Social Sciences)
基金
中国政法大学青年教师学术创新团队支持计划资助(批准号:19CXTD07)
中国政法大学科研创新项目“我国民法典编纂过程中的税法与私法制度协调研究”(批准号:10818427)
中央高校基本科研业务费专项资金资助。
关键词
意大利刑法
虚开发票罪
信息管税
危险犯
目的犯
一事不二罚
Italian criminal law
crime of falsely making out invoice
controlling tax by information
potential damage offense
absichtsdelikte
non bis in idem principle
