摘要
司法实践中,虚开增值税专用发票罪被过度扩张适用的根源在于,将本罪的保护法益理解为发票管理秩序,同时对构成要件作了形式的理解。制度或者秩序不具有作为法益的资格,应将本罪的法益界定为国家税收利益,之所以处罚虚开行为,原因是其对国家税收利益形成了抽象危险。抽象危险犯的适用应进行事实到规范层面的二阶层式限缩。在事实层面,行为具有被用于进一步直接侵害法益的高度可能性;在规范层面,行为处于特定个罪的规范保护目的范围内。据此,虽有虚开行为,但该专用发票没有抵扣可能性,或者对国家税收利益的威胁来源于其他行为的,不能以本罪论处。
In practice,the reason why the crime of falsely issuing special invoices for value-added tax is excessively expanded and applied is that the protection of legal interests of this crime is understood as the order of invoice management,and the constituent elements are formally understood.The system or order does not have the qualification of legal interests.The legal interests of this crime should be defined as national tax interests.The reason for punishing a behavior of falsely issuing invoices is that it forms an abstract danger to national tax interests.The essence of abstract dangerous crime is to destroy the conditions for the safe existence of legal interests.The characteristics of pre-punishment and thin correlation of legal interests carry the risk of fuzzy boundary of punishment.Its application should be restricted from fact to norm.At the factual level,the behavior is highly likely to be used to further infringe upon legal interests;At the normative level,the behavior is within the normative protection purpose of specific crimes.Therefore,although there is a behavior of falsely issuing special invoices for value-added tax,the invoice has no possibility of deduction,or the threat to the national tax interests comes from other acts,it cannot be punished as this crime.
作者
王永浩
WANG Yonghao(School of Law,Shanxi University of Finance and Economics,Taiyuan 030006,China)
出处
《济宁学院学报》
2022年第1期62-66,共5页
Journal of Jining University
关键词
虚开增值税专用发票罪
国家税收利益
抽象危险犯
二阶限缩
the crime of falsely lssuing special Invoices for VAT
national tax benefits
abstract dangerous crime
two level restriction method
