虚开增值税专用发票罪若干问题研究

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Problems on Crime of Falsely Making out Invoice for Value-added Tax

摘要: 虚开增值税专用发票罪是我国税制改革后出现的新罪名。文章从增值税及增值税专用发票展开,对如何计算虚开增值税专用发票给国家造成损失进行了详细的分析并提出了科学的计算方法,同时对虚开增值税专用发票罪与其他相关犯罪进行了区分,对虚开增值税专用发票罪的历史命运进行了展望。
- 增值税 /
- 增值税专用发票 /
- 虚开增值税专用发票罪 /
- 税款损失
Abstract: The crime concerning falsely making out special invoice for value-added tax is a new crime after the tax reform. The author begins to analyze this question from the added-tax and the invoice for added-tax, then sets forth the method of how to calculate the losses to the interest of State for the acts of falsely making out the special invoice for added-tax,and make a difference between the crime of falsely making out the special invoice for added-tax and other relevant crime and look forward to the future of the fate of this crime.
- added-tax /
- special invoice for added-tax /
- crime concerning falsely /
- making out the special invoice for added-tax

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