增值税骗税行为司法认定的二元路径及行刑衔接  

Dual Path of Judicial Determination and the Coordination between Criminal and Administrative Penalties in the Value-added Tax Fraud Cases

作　　者：刘荣 韩凤艺 LIU Rong;HAN Fengyi

机构地区：[1]海南大学法学院

出　　处：《税务研究》2025年第2期65-72,共8页TAXATION RESEARCH

基　　金：国家社会科学基金一般项目“中国特色自贸港特殊税收制度研究”(项目编号:20BFX158)的阶段性研究成果。

摘　　要：随着《最高人民法院最高人民检察院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》(法释[2024]4号)的实施,增值税骗税案件司法认定的二元路径从退税环节扩展至抵扣环节,进而由行刑冲突导致的骗税案件司法认定和行刑衔接的困境也将随之扩展。准确把握骗税案件司法认定的二元路径需要解构增值税抵退机制,以是否实际缴纳增值税区分骗税行为,以法益贯通“虚抵”“骗抵”与“税后骗税”“非税骗税”的内在逻辑。消除骗税案件行刑衔接的障碍,需要在法秩序统一的立场下,遵循行刑违法性判断的相对独立性,避免重复评价。With the execution of the Interpretation by the Supreme People's Court and the Supreme People's Procuratorate of Several Issues Concerning the Application of Law in Handling Criminal Crimes of Endangering Collection and Management of Taxes(Legal Interpretation[2024]No.4),the dual path of judicial recognition of value-added tax fraud cases has been extended from tax refunds to tax deduction,and the dilemmas in the judicial recognition of tax fraud cases and the coordination between criminal and administrative penalties,which are caused by the conflict between criminal and administrative regulations,will also be extended.In order to accurately understand the dual path of judicial recognition in tax fraud cases,the mechanism of value-added tax deduction and refunds shall be deconstructed to distinguish tax frauds by whether the value-added tax is actually paid,and to pass through the internal logic of‘false offset',‘fraudulent offset','post-tax fraud'and'non-tax fraud'through the lens of legal interests.To eliminate obstacles in the coordination between criminal and administrative penalties in tax fraud cases,it is necessary to uphold the unity of legal order and follow the relative independence of the judgment on the unlawfulness of the criminal act,avoiding repetitive evaluations.

关 键 词：增值税 骗税 出口退税 留抵退税 增值税专用发票 

分 类 号：F81[经济管理—财政学]