论文部分内容阅读
《刑法修正案(八)》对涉税犯罪规定作了重要修改。取消了虚开增值税专用发票、用于骗取出口退税、抵扣税款发票罪和伪造、出售伪造的增值税专用发票罪的死刑,并将虚开不具有骗取出口退税、抵扣税款功能的普通发票和非法持有伪造的发票等行为纳入到《刑法》中。本文在比较新旧规定的基础上,对新规定的出台背景、实践中应注意的问题以及新规定的对当前打击涉税违法犯罪工作影响做了分析。这同时也是对《刑法修正案(八)》涉税条款的解读。
The Criminal Law Amendment (8) made important changes to the tax-related crime provisions. Canceled the false VAT invoices for the export tax rebate defrauded, tax deductible tax and forgery, sale of fake VAT invoices for death, and will not fool the export tax rebate defrauded, withholding tax functions Ordinary invoices and illegal possession of forged invoices and other acts into the “Criminal Law.” Based on the comparison of old and new regulations, this article analyzes the background of the introduction of new regulations, the problems to be paid attention to in practice and the impact of the new regulations on the current work on cracking down tax-related crimes. This is also an interpretation of the tax-related provisions of the Amendment to the Criminal Law (8).