论新司法解释下虚开增值税专用发票罪的不法性质  

On the Illegal Nature of the Crime of Falsely Issuing VAT Special Invoices under the New Judicial Interpretation

作　　者：周铭川[1] Zhou Mingchuan

机构地区：[1]上海交通大学法学院

出　　处：《法治社会》2024年第5期82-96,共15页Law-Based Society

摘　　要：虽然《关于办理危害税收征管刑事案件适用法律若干问题的解释》将虚开增值税专用发票罪规定为目的犯,但目的犯说本质上不符合增值税基本原理,忽略了中间商并非纳税义务人、中间商侵吞截留所代收的税款在性质上是侵占而不是诈骗等理论。将本罪解释为由虚开行为和抵扣行为共同组成的复行为犯也不妥。本罪是抽象危险犯,只要实施了虚开行为即应定罪,不能以任何理由出罪。Although the“Interpretation of Several Issues Concerning the Application of Law in Handling Criminal Cases Endangering Tax Collection and Admini stration”classifies the crime of falsely issuing VAT special invoices as an offense with a specific purpose,this theory essential-ly contradicts the fundamental principles of VAT,neglecting the fact that intermediaries are not taxpayers and that the misappropriation of collected taxes by intermediaries is,in nature,embez-zlement rather than fraud.Additionally,interpreting this crime as a compound offense consisting of both the act of falsely issuing and the act of ffsetting is also inappropriate.This crime is an ab-stract potential offense,and conviction should be made solely based on the act of falsely issuing,without allowing for ex oneration under any circumstances.

关 键 词：虚开增值税专用发票罪 增值税 虚开 抽象危险犯 

分 类 号：D924.3[政治法律—刑法学]