虚开增值税专用发票罪与逃税罪的界限  

The Boundary Between the Crime of Falsely Issuing a Special VAT Invoice and the Crime of Tax Evasion

作　　者：孟红艳 Meng Hongyan(Law School of Tianjin University,Tianjing 300072)

机构地区：[1]天津大学法学院,天津300072

出　　处：《政法论丛》2025年第1期156-170,共15页Journal of Political Science and Law

基　　金：国家社会科学基金重点项目“‘以共建共治共享’为导向的刑事政策现代化研究”(22AFX009)的阶段性研究成果。

摘　　要：厘清虚开增值税专用发票罪和逃税罪的不同构造,有助于实现对涉税犯罪的准确定性。虚开增值税专用发票罪是特殊诈骗罪,其构成要件包含了骗取国家税款行为和造成国家税款损失的要素;逃税罪不符合诈骗罪客观构成要件的定型性,不是特殊诈骗罪,这是其与虚开增值税专用发票罪法定刑悬殊的关键。对于实践中争议极大的“富余票”虚开、“有货代开”“变票虚开”、少开发票等情形,都应当认为行为人不是通过虚开骗抵的欺骗方式造成税款损失,而是为了在应纳税义务范围内逃避缴纳税款,不构成虚开增值税专用发票罪,但可能成立逃税罪。如此界定犯罪界限,能够在个案处理中严格贯彻执行罪刑法定原则,保持刑法谦抑性。对于不构成虚开增值税专用发票罪的逃税行为,不能转而认定其构成虚开发票罪。Clarifying the different structures of the crime of falsely issuing a special VAT invoice and the crime of tax evasion will help achieve accurate characterization of tax-related crimes.The crime of falsely issuing a special VAT invoice is a special crime of fraud,and its constituent elements include the act of defrauding national tax revenue and the elements of causing losses to national tax revenue;the crime of tax evasion does not conform to the stereotyping of the objective constituent elements of the crime of fraud and is not a special crime of fraud.This is the key to the disparity between its legal penalty and the crime of falsely issuing a special VAT invoice.For cases where""surplus bills"are falsely issued,"with freight forwarders","changed bills are falsely issued",and underissued,it should be considered that the perpetrator did not cause tax losses through deceptive methods of falsely issuing false discounts,but to evade payment of tax within the scope of taxable obligations,does not constitute the crime of falsely issuing a special VAT invoice,but may constitute the crime of tax evasion.Defining the boundaries of crimes in this way can strictly implement the principle of legality for a crime and maintain the moderation of criminal law in handling individual cases.Tax evasion that does not constitute the crime of falsely issuing a special VAT invoice cannot be deemed to constitute the crime of false issuance of invoices.

关 键 词：虚开增值税专用发票罪 逃税罪 特殊诈骗 刑法谦抑性 

分 类 号：DF623[政治法律—刑法学]