虚开增值税专用发票罪行为性质研究

中图分类号：D924.3 文献标识码：A 文章编号：1004-0714（2025）10-0112-04

Research onithe Nature of the Crime of False Issuance of Special VAT Invoices

ZHANG Yunwei (Criminal InvestigationPoliceUniversityofChina,oo3l,Tangshan,Hebei,Cna)

Abstract:In recent years，the crime of falseissuance of special VAT invoices has been ina frequent trend, since the establishment of the crime in 1997,the“criminal theory”has been in the position of a general theory,butwiththeemergenceofalarge number of cases offalseissuance of enterprises withactual production and business activities for non-tax fraud purposes such as inflated performance,financing，loans, etc.,the theory ofcriminal behavior has been challenged，and the“theory of purpose criminal",“abstract dangerouscriminal"and“resultcriminal"has attracted theattentionof scholars.Theauthor agrees withthe "consequential theory”,and this articlewilldiscuss the irrationalityof the three theories other than the “consequential theory”and thereasonableness of the“consequential criminal".

Keywords:False Issuance of Vat Invoices;Acts;Purposes,Abstract Dangers;Results

增值税制度于1979年开始在部分地区试行，在当时并未产生太大反响，直至1994年《中华人民共和国增值税暂行条例》开始施行，增值税制度在全国正式推行。（剩余8060字）