不以骗取税款为目的的伪造增值税专用发票行为的定性问题——兼评蔡崇真伪造增值税专用发票案  

Qualitative Analysis of the Behavior of Forging Value-added Tax Special Invoice without the Purpose of Defrauding Tax——Commenting on Cai Chongzhen's Protest against Falsification of VAT Invoices

作　　者：刘科 LIU Ke(College for Criminal Law Science,Beijing Normal University,Beijing 100875,China)

机构地区：[1]北京师范大学刑事法律科学研究院,北京100875

出　　处：《华北水利水电大学学报（社会科学版）》2018年第4期98-102,共5页Journal of North China University of Water Resources and Electric Power(Social Science Edition)

基　　金：国家社会科学基金项目"套取挪用科研经费行为的刑法规制研究"(15BFX088)

摘　　要：不以骗取税款为目的的伪造增值税专用发票行为不构成伪造增值税专用发票罪。其理由包括:伪造增值税专用发票行为入刑时,不以骗取税款为目的的伪造行为尚未出现,立法设立该罪的目的即是打击以骗取税款为目的的伪造增值税专用发票行为;虚开增值税专用发票行为构成犯罪,要求具备骗取国家税款的目的,对于危害相当的伪造增值税专用发票行为构成的犯罪,也应当要求具备骗取国家税款的目的;伪造增值税专用发票犯罪是重罪,其保护法益应当包括国家税款所有权,仅仅侵犯发票管理秩序不足以配置无期徒刑;行为犯与目的犯并不矛盾,本罪既是目的犯也是行为犯,目的犯又包括非法定的目的犯,因而不能以刑法典没有明文规定骗取税款的目的就否认本罪必须具备骗取税款的目的。The act of forging special VAT invoice without the purpose of defrauding tax shall not constitute the crime of forging special VAT invoice. The reasons include： when the forgery of a special VAT invoice is criminalized, the forgery without the purpose of defrauding tax has not yet occurred. The purpose of legislation to establish this crime is to crack down on the counterfeiting of special VAT invoices for the purpose of defrauding taxes; the act of falsely issuing special value-added tax invoices constitutes a crime, requiring the purpose of obtaining the state tax fraudulently, and for the crimes that are quite harmful constituted by the acts of falsified special value-added tax invoices, the purpose of defrauding the state tax shall also be required. The crime of forging VAT special invoice shall be a felony. The benefits of its protection shall include the ownership of the state tax and infringing the order of invoice management alone is not enough to allocate life imprisonment. The crime of behavior is not contradictory to the crime of purpose, and this crime is both the crime of purpose and the crime of behavior. The purpose crime also includes the non-statutory purpose crime, so we cannot deny that this crime must have the purpose of tax fraud because there is no explicit stipulation on the purpose of tax fraud in the Criminal Code.

关 键 词：骗取税款 伪造增值税专用发票罪 行为犯 目的犯 

分 类 号：D914[政治法律—刑法学]