摘要
虚开发票罪中的虚开行为可以参照虚开增值税专用发票罪中的规定,但让他人为自己虚开和介绍他人虚开只能在共犯的场合下进行认定,而不能作为虚开发票罪的实行行为单独认定。虚开发票罪中的发票应当是真实的发票,对于虚开伪造发票的行为可以非法出售伪造的发票罪等罪论处,对于以伪造的发票报销等行为所造成的税收安全问题可由逃税罪予以规制。进而,在实然层面将在空白发票上填写金额并据此获取返点的方式从非法出售发票罪的逻辑行为方式中剥离出来,由虚开发票罪进行规制是合理妥当的,但在真实的空白发票上对真实发生的业务进行"虚开"并出售的不构成虚开发票罪而应以非法出售发票罪论处。明知他人使用发票用于逃税、贪污、职务侵占等犯罪行为,或者与之共谋而虚开发票、非法出售发票、出售非法制造的发票的,应分别根据想象竞合从一重和数罪并罚进行处断。
The act of falsely issuing invoices in the crime of falsely issuing invoices can be regulated by four ways of falsely issuing,with reference to crime of falsely issuing value-added tax invoices.Whereas,letting others falsely issue for him,or inducing others to falsely issue should only be considered as the act of falsely issuing under the circumstances of accomplice,including abettors and help offenders.Generally,the invoices under the crime of falsely issuing should be real invoices.On this basis,the act of falsely issuing forged invoices can be regulated as crime of reselling illegal invoices while the act of reimbursing forged invoices might constitute tax evasion crime.From the to be level,getting rebate by filling out on blank invoices shall be exempted from illegally reselling.It is reasonable to regulate the act under the falsely issuing crime.On the other hand,if the falsely issuing is only based on real and bland invoices and then resale on the purpose of real business transactions,it is more reasonable to regulate it under the crime of illegally reselling invoices.In this way,one shall be accused with the knowledge that another person has the criminal act of tax evasion,embezzlement and duty-related encroachment,or shall be accused by conspiring together to falsely issue invoices,illegally resell invoices and resell illegally manufacturing invoices.From this respect,the one should be sentenced by single punishment on the basis of the most serious crimeaccording to the imaginative joinder principleand be sentenced to joinder of penalties for multiple crimes.
作者
赵拥军
孙万怀
Zhao Yongjun;Sun Wanhuai(East China University of Political Science and Law,Shanghai 201620,China)
出处
《河南师范大学学报（哲学社会科学版）》
CSSCI
北大核心
2021年第4期62-70,共9页
Journal of Henan Normal University(Philosophy and Social Sciences)
基金
国家社科基金项目(19BFX067)。
关键词
虚开发票
共犯
非法出售发票
出售非法制造的发票
falsely issuing invoices
accomplice
illegally reselling invoices
reselling illegal invoices
