巢湖学院学报2025，Vol.27Issue(1)：22-27,6.DOI:10.12152/j.issn.1672-2868.2025.01.004
虚开增值税专用发票罪的构成要件探究
Discussion on the Constitutive Elements of the Crime of Falsely Issuing Special VAT Invoices
摘要
Abstract
In the context of transitioning from controlling tax through invoices to managing tax through information,by examining Italy's criminal legislation on the crime of issuing false invoices and drawing lessons from its benefi-cial experiences,we aim to limit the constitutive elements of tax crimes and mitigate the criminal penalties for tax offenses,thereby achieving effective legal governance of tax crimes in China.Structured around the framework of"Protecting legal interests—Legal attributes—Constitutive elements—Amendment path",the improvement of China's criminal legislation on the crime of falsely issuing special VAT invoices should begin with the following aspects:The focus of legislative philosophy should shift to punishing actions that directly damage the national tax revenue.On the subjective elements,the issuer should be aware that they are issuing invoices to enable others to evade tax-es.The objective elements of the false invoicing act are manifested as the actor"issuing invoices or other docu-ments for non-existent transactions".The scope of application for false invoicing should be narrowed,only stipulat-ing one type of false act for others,to avoid infringing on the behavioral freedom of market entities.关键词
虚开增值税专用发票罪/构成要件/立法修正Key words
the crime of falsely issuing special VAT invoices/constitutive elements/legislative amendment分类
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方涌..虚开增值税专用发票罪的构成要件探究[J].巢湖学院学报,2025,27(1):22-27,6.基金项目
安徽省高校人文社科研究重点项目(项目编号:SK2021A0817) （项目编号:SK2021A0817）
