摘要
虚开增值税专用发票骗逃国家税款是常见多发的违法犯罪行为。税务机关与司法机关对此定性处罚存在较大差异。虚开增值税专用发票骗逃国家税款的行为整体具有复合性特征,一般涵盖“虚开”“骗税”“逃税”三种性质违法行为,可能同时触犯虚开增值税专用发票罪、逃(偷)税罪、诈骗罪等多个罪名。在行政违法框架内,税务机关对其以“偷税”违法定性处罚,以及在刑事犯罪范围内,司法机关对其以“虚开增值税专用发票罪”追究刑事责任均无不当。行政机关与司法机关的分歧与矛盾主要集中在涉嫌犯罪的虚开增值税专用发票骗逃国家税款案件上,盖因为税务机关在“偷税违法”与“逃税犯罪”直接对应的惯性思维支配下,越权适用《刑法》第201条第4款特别规定对其“除罪免刑”所造成的。鉴于该类型行为对应于刑法上的“虚开增值税专用发票罪”,因此税务机关的正确处理方式应是比照《刑法》第205条“虚开增值税专用发票罪”入罪标准,遵照《税收征收管理法》第63条、《行政处罚法》第37条规定,及时移交司法机关审查处理。
It is a common and frequent illegal and criminal behavior to make out special VAT invoice to cheat the country.Tax authorities and judicial authorities have a big difference in this qualitative punishment.The behavior of falsely writing VAT special invoices to cheat and evade the national tax has the characteristics of compound as a whole.Generally,it includes three kinds of illegal behaviors:“falsely writing VAT special invoices”,“tax fraud”and“tax evasion”.It may also violate the crime of falsely writing VAT special invoices,the crime of tax evasion(stealing)and the crime of fraud.Within the framework of administrative violation,the tax authority qualitatively penalized him for“tax evasion”,and within the scope of criminal crimes,the judicial authority investigated his criminal responsibility for“the crime of falsely writing special VAT invoice”.Administrative organs and judicial organs of differences and contradictions are mainly concentrated in suspected of the crime of falsely making out special invoices for value-added tax cheat fled on national tax case,cover because the tax authorities in the“tax law”and“tax evasion crime”directly under the domination of corresponding inertia,unauthorized item 4,article 201 of the criminal law special provisions shall be applicable to the“SINS”exempt from punishment.In view of this type of behavior corresponds to the criminal law on the crime of falsely making out special invoices for VAT,so the correct handling of the taxation authority shall be according to article 205 of the criminal law“the crime of falsely making out special invoices for VAT”into the standard,in accordance with the tax administration and collection law of article 63 of this law,the law on administrative punishments article 37,timely transferred to judicial organs review process.
作者
董飞武
DONG Fei-wu(School of Marxism,Zhongkai University of Agriculture and Engineering,Guangzhou 510225,China)
出处
《西安财经大学学报》
CSSCI
2023年第2期115-128,共14页
Journal of Xi’an University of Finance and Economics
基金
仲恺农业工程学院马克思主义学科建设项目“广东自贸区税收优惠政策适用限度与法律规制问题研究”(21MXYB01)
仲恺农业工程学院马克思主义学院教育部基金培育项目“马克思实践哲学视域下的刑事责任能力研究”(22BJGH02)。
关键词
虚开增值税专用发票
偷税违法
逃税罪
虚开增值税专用发票罪
falsifying special VAT invoice
tax evasion illegal
the crime of falsely making out special VAT invoice
