论文部分内容阅读
虚开增值税专用发票罪是我国税制改革后出现的新罪名。随着经济发展和“虚开”违法行为的数量激增,对刑法的二百零五条虚开增值税专用发票罪的认识上有偏颇和有分歧之处甚多。文章主要解决的主要问题是:如果只有虚开行为,或者只有抵扣行为,是否一定能够成虚开增值税专用发票罪;在解决这个问题的基础上,也一并解决了一定情况下所涉骗取国家税款的计算方法问题。
The crime of falsifying value-added tax special invoices is a new crime that arose after the reform of China’s taxation system. As the number of economic developments and the number of illegal acts have surged, there are many biased and disagreeable opinions about the crimes of falsifying value-added tax invoices in Article 205 of the Criminal Law. The main problem that the article mainly solves is: If only the false act, or only the deductible act, will it be possible to become a false VAT invoice; on the basis of solving this problem, it also solves the problem under certain circumstances How to Calculate the National Tax Fraudulently