双层法益构造下虚开增值税专用发票罪的适用  

On the Application of the Crime of Falsely Issuing VAT Special Invoices under the Structure of Double-layered Legal Interest

作　　者：欧阳本祺[1] OUYANG Benqi

机构地区：[1]东南大学法学院,江苏南京211189

出　　处：《政治与法律》2024年第12期62-76,共15页Political Science and Law

基　　金：国家社会科学基金重点项目“预防性犯罪化立法冲击下刑法教义学的应对与发展研究”(项目编号:22AFX008);江苏省高校哲学社会科学重大项目“要素市场化配置视域下数据交易安全的刑法规制研究”(项目编号:2022SJZD001)的研究成果。

摘　　要：秩序法益观及其行为犯说过于扩大了虚开增值税专用发票罪的适用范围;财产法益观及其目的犯说、危险犯说、实害犯说都存在理论上的缺陷。法定犯是“法定秩序违反+实体法益侵害犯”,其法益构造应该从单层法益转向双层法益。虚开增值税专用发票罪侵害的第一层法益是抵扣机制,第二层法益是国家税款。相应地,判断犯罪成立的第一标准是抵扣权标准,第二标准是税款损失标准,抵扣权标准优先于税款损失标准。具有抵扣权的代开行为不构成本罪;虚构抵扣权但不会造成税款损失的行为不构成本罪;虚构抵扣权并可能造成税款损失的行为才构成本罪。虚开增值税专用发票罪与逃税罪的法益、危害结果都不相同,因此两罪之间是独立并行关系。逃税罪中的“虚抵进项税额”不包括虚开增值税专用发票抵扣的情形。The doctrine of order as the legal interest and the corresponding theory of behaviorbased crime have excessively expanded the scope of application of the crime of falsely issuing VAT special invoices;the doctrine of property as the legal interest and the corresponding theory of purposebased crime,theory of danger-based crime and theory of actual-damage-based crime all have theoretical deficiencies.Statutory crimes means"violation of statutory order+infringement upon substantive legal interest",thus the structure of legal interest should be shifted from a single layer to a double layer.The first layer of legal interest infringed upon by the crime of falsely issuing VAT special invoices is the deduction mechanism,and the second layer of legal interest is the tax collectable by the state.Correspondingly,the first criterion for the establishment of this crime is the standard of right to deduction,and the second criterion is the standard of tax loss,with the former taking precedence over the latter.The behavior of invoice issuance on behalf of others with right to deduction does not constitute this crime;the behavior of fabricating right to ded uction without possibility to cause tax losses does not constitute this crime;the behavior of fabricating right to deduction with possibility to cause tax losses constitutes this crime.The legal interests and harmful consequences of the crime of falsely issuing VAT special invoices and the crime of tax evasion are different,therefore the two crimes are independent and parallel.The"false deduction of input tax"in the crime of tax evasion does not include the situation of deduction by falsely issuing VAT special invoices.

关 键 词：虚开增值税专用发票罪 抵扣权 税款损失 逃税罪 

分 类 号：D924.3[政治法律—刑法学]