虚开增值税专用发票罪的困境与重塑  

Dilemma and Reconstruction of the Crime of Falsely Issuing VAT Invoices

作　　者：潘华杰 PAN Hua-jie(School of Law,Tsinghua University,Beijing 100084,China)

机构地区：[1]清华大学法学院,北京100084

出　　处：《税务与经济》2025年第2期29-38,共10页Taxation and Economy

基　　金：清华大学自主科研计划文科专项课题(2024THZWYY03)。

摘　　要：虚开增值税专用发票罪的构罪范围与刑罚配置面临困境,其根本原因是以票控税体制下单纯虚开与骗抵税款一体化的立法规定逐渐落后于社会现实,秩序法益观与税收法益观都无法从根本上解决问题。《刑法》第205条实际上是单纯虚开犯罪与骗抵税款犯罪的集合体,前者保护的是纳税人—纳税人关系中的税收公平法益,后者保护的是国家—纳税人关系中的增值税收法益。在构罪范围方面,是否存在真实交易、抵扣链条是否完整和真实影响本罪法益侵害性的具体认定。在刑罚配置方面,本罪法定刑具有相对适当性,对单纯虚开应当只适用前两档法定刑,对骗抵税款应当以造成的税收损失为量刑标准。The scope of crime and penalty configuration of the crime of falsely issuing VAT invoices are facing difficulties.The fundamental reason is that the legislative provisions of the integration of simple false invoices and tax fraud under the invoice control tax system are gradually lagging behind social reality.The legal interest view of order and the legal interest view of taxation cannot fundamentally solve the problem.Article 205 of the Criminal Law is actually a collection of simple false invoice crimes and tax fraud crimes.The former protects the legal interest of tax fairness in the taxpayer-taxpayer relationship,and the latter protects the legal interest of value-added tax in the state-taxpayer relationship.In terms of the scope of crime,whether there is a real transaction and whether the deduction chain is complete and real will affect the specific determination of the infringement of the legal interest of this crime.In terms of penalty configuration,the statutory penalty of this crime is relatively appropriate.For simple false invoices,only the first two statutory penalties should be applied,and for tax fraud,the tax loss caused should be used as the sentencing standard.

关 键 词：虚开增值税专用发票罪 以票控税 抵扣链条 单纯虚开 骗抵税款 

分 类 号：F810.42[经济管理—财政学] D924.33[政治法律—刑法学]