crime of illegal selling invoice for exclusive use of VAT

The crime of making out special invoices for value-added tax is too strange to understand, and causing a lot of divergences, E.

虚开增值税专用发票罪是1997年刑法规定的一个新罪名,司法实践中对诸多问题存在分歧,诸如:虚开增值税专用发票又以此骗取国家税款的行为之定性、伪造增值税专用发票并虚开的行为之定性、"变造"增值税专用发票之处理等。

The crime of value added tax (VAT) special invoice is a new crime comes forth after the reform of the tax system of China.

增值税专用发票犯罪是我国税制改革后出现的一种新型经济犯罪,作者从增值税专用发票犯罪概念、特点、产生原因出发,参考比较国外增值税犯罪立法的理论、经验,结合我国增值税制现状,根据我国现行刑法的规定,对增值税专用发票犯罪的构成要件进行了较为深入的分析,在此基础上具体研究了增值税专用发票犯罪各罪的概念、特征、法律适用中的罪与非罪、此罪与彼罪的界限等疑难问题。

Reflection on Preventing the Virtual Writing Special Bill of Value-added Tax Crime;

对新形势下如何遏止虚开增值税专用发票犯罪的思考

Presently,the crime of tax fraud by using added value tax invoice has the characteristics as follows:Firstly,there s a rise in number of cases and amount of money involved;Secondly,the criminal groups grow extensively and the transregional cases get more se-rious;Thirdly,some tax collectors and local officials get involved in the crime or support it for seeking huge profits.

当前利用增值税专用发票骗税犯罪具有以下特点:发案数急剧上升,涉案金额巨大;犯罪集团日趋集团化、规模化;跨区域作案日趋突出。

The Behaviors of Crime of Fraudulent Special VAT Invoicing

论虚开增值税专用发票罪之虚开行为

Study on Some Difficult Problems about Crime of Falsely Making out Specialized VAT Invoices;

虚开增值税专用发票罪疑难问题研究

Problems of Crime of Falsely Making out Invoice for VAT;

虚开增值税专用发票罪若干问题探析

Study on the crime of making out special invoices for value added tax;

虚开增值税专用发票罪若干问题研究

Disputed Problems about Making out Special Invoices for Value-added Tax;

虚开增值税专用发票罪争议问题思辨

The Development View on Joint Crimes about the Act of Falsely Making out Special Invoices for Value-added Tax;

虚开增值税专用发票罪客观行为的共犯论展开

Studies on Some Questions of Crime of Falsely Making Out Specialized Value-added-tax Receipts;

关于虚开增值税专用发票罪若干问题探讨

If the Crime of Making out Special Invoices for Value Added Tax belongs to the Crime including Intention;

虚开增值税专用发票罪是否属于目的犯

On some knotty problems of maintaining fictitious bill Crime about value added tax special bill;

虚开增值税专用发票罪认定中的几个疑难问题

Arguments on Whether the Accused has Committed a Crime of Falsely Making out Specialized Value-added-tax Receipts--Analysis the Behavior of Mr.Sun;

浅析虚开增值税专用发票罪的构成要件——以孙某的行为为例

Probe on the Problem of Criminal Determination on Those Writing False Value Added Tax Special Invoices;

虚开增值税专用发票开票者犯罪认定难题探析

On Some Issues of Crime of Falsely Making out Specialized Value-added-tax Receipts;

虚开增值税专用发票犯罪若干疑难问题研究

On Evidence Specification of the Crime of Writing out Falsely Special Invoices of Increasing Taxes;

论虚开增值税专用发票犯罪案件的证据规格

How to Investigate and Control the Crime of Falsely Making out Specializd VAT Receipts;

虚开增值税专用发票犯罪的侦查与控制

On the Crime of Counterfeit Invoicing of the VAT;

虚开增值税专用发票犯罪若干问题研究

Reflection on Preventing the Virtual Writing Special Bill of Value-added Tax Crime;

对新形势下如何遏止虚开增值税专用发票犯罪的思考

The Root and Management of Writing out Falsely the Special Value-added Tax Invoice in Our Nation;

论虚开增值税专用发票行为的原因与治理

Identify Single and More Crimes on Value Added Tax Invoice;

试析增值税专用发票罪的一罪与数罪的认定