虚开增值税专用发票罪的疑难问题研究--以“张某强虚开增值税专用发票案”为切入点  

Research on the Difficult Problems of the Crime of Falsely Issuing Special VAT Invoices——Taking“the Case of Zhang Mouqiang Falsely Issuing Special VAT Invoices”as the Example

作　　者：罗心仪 LUO Xinyi(School of Law/School of Intellectual Property,Jinan University,511443,Guangzhou,Guangdong,China)

机构地区：[1]暨南大学法学院/知识产权学院,广东广州511443

出　　处：《特区经济》2024年第2期112-117,共6页Special Zone Economy

摘　　要：在《刑法》研究领域,虚开增值税专用发票行为自入罪之日起,其处罚界限便引起国内学者广泛研究与讨论。张某强虚开增值税专用发票案作为最高法指导案例已突破原有行为犯立场,但亦存在值得商榷之处。实际上,虚开增值税专用发票罪应当属于实害犯,挂靠如实开票行为应属无罪,其与逃税罪属于法条竞合。为进一步规范此罪的适用,减少虚开增值税专用发票行为,应当借助出台司法解释、明晰行刑边界、改革小规模纳税人制度、完善企业合规制度等路径形成治理合力。In the field of criminal law research,the punishment limit of the act of falsely issuing special VAT invoices has aroused extensive research and discussion among domestic scholars since the date of criminalization.As a guiding case of the Supreme People’s Court,Zhang Mouqiang’s false issuance of special VAT invoices breaks through the original position of perpetrators,but there are also debatable points.In fact,the crime of falsely issuing special VAT invoices should be an actual offender,and the act of truthful invoicing should be considered innocent,which is in competition with the crime of tax evasion.In order to further standardize the application of this crime and reduce the false issuance of special VAT invoices,a joint governance force should be formed by issuing judicial interpretations,clarifying the boundaries of execution,reforming the small-scale taxpayer system,and improving the corporate compliance system.

关 键 词：虚开增值税专用发票 虚开 挂靠开票 企业合规 

分 类 号：D924[政治法律—刑法学]