增值税专用发票犯罪事后免责的可能与路径  

The Possibility and Path of Ex-post Exemption from Criminal Liability for VAT Special Invoice Crimes

作　　者：陈金林[1] 刘雯雯 Chen Jinlin;Liu Wenwen

机构地区：[1]武汉大学法学院 [2]武汉大学刑事法研究中心

出　　处：《法治社会》2024年第5期69-81,共13页Law-Based Society

基　　金：武汉大学自主科研项目(人文社会科学)研究成果;“中央高校基本科研业务费专项资金”资助。

摘　　要：近年来,民营企业家涉税犯罪案件数量持续增长,其中,增值税专用发票类犯罪属于主要类型。为进一步优化营商环境,刑事立法及司法有必要在不削弱法益保护和犯罪预防强度的前提下,为涉嫌犯罪的民营企业及其经营者提供避免刑事处罚后果的方案。鉴于逃税罪已存在事后免责事由,对法益关联性更弱的增值税专用发票类犯罪适用事后免责事由、限制该类犯罪的追责范围,从保护国家税源税基的角度,具有必要性和正当性。为实现这一目的,有两种可能的方案,即“法益恢复”与“积极悔罪”模式,以及以《刑法》第二百零一条第四款为基础的当然推论。相比较而言,以《刑法》第二百零一条第四款为基础的当然推论能在兼顾法益保护及刑罚预防目的的前提下,实现国家与企业的共赢。In recent years,the number of tax-related criminal cases involving private en-trepreneurs has continued to increase,with crimes related to VAT special invoices being a major type.To further optimize the business environment,it is necessary for criminal legislation and justice to provide solutions for private enterprises and their operators suspected of crimes to avoid criminal punishment,without compromising the protection of legal interests and the intensity of crime prevention.Given that there are already post-fact exemptions for tax evasion crimes,it is necessary and justified to apply post-fact exemptions to crimes related to VAT special invoices,which have weaker relevance to legal interests,and to limit the scope of accountability for such crimes,from the perspective of protecting the country’s tax sources and tax base.To achieve this goal,there are two possible approaches:the“restoration of legal interests”and“active repen-tance”model,and the natural inference based on Article 201(4)of the Criminal Law.In compar-ison,the natural inference based on Article 201(4)of the Criminal Law can achieve a win-win sit-uation for both the state and enterprises while taking into account the protection of legal interests and the purpose of criminal punishment prevention.

关 键 词：增值税专用发票犯罪 逃税罪 免责事由 法益恢复 

分 类 号：D924.3[政治法律—刑法学]