新時期虛開增值稅專用發票的刑事規制──基於三個典型案例探析的視角

Criminal Regulation of Falsely Issuing VAT Special Invoice in Mainland China: From the Perspective of Analyzing Three Typical Cases

虛開增值稅發票，在稅務行政管理和刑事司法程式中都是非常重要的關注事項。在刑法層面，虛開增值稅發票會導致國家稅收秩序造成影響，並多數情況下會對國家稅款造成損失，與之相關的罪名是虛開增值稅普通發票罪和虛開增值稅專用發票罪。其中，虛開增值稅普通發票罪是近年來新增的罪名，對應的刑期比較輕，實踐中多數也以緩刑居多；虛開增值稅專用發票則相對易發，在刑事司法程式中也有存在比較大的爭議，以前通常是聚焦是否有稅務目的或是否造成國家稅款形式上的損失，近幾年來開始關注是否存在具備商業邏輯的真實交易或是否真正造成國家稅款的實質損失。一些新興業態的出現、利用特定優勢交易獲利和疏解進項稅額缺失的特定安排等，都使虛開增值稅發票涉稅犯罪的圖景顯得更為複雜和多元。

False issuance of value-added tax invoices is a matter of great concern in both tax administration and criminal justice procedures. At the criminal law level, false issuance of value-added tax invoices can have an impact on the national tax order and often result in losses to the national treasury. The related charges include the crime of falsely issuing ordinary VAT invoices and the crime of falsely issuing special VAT invoices. Among them, the crime of falsely issuing ordinary VAT invoices is a relatively new charge with lighter penalties, often resulting in probation in practice. On the other hand, falsely issuing special VAT invoices is relatively easier to commit and has been subject to greater controversy in criminal justice procedures. In the past, it usually focused on whether there was a taxation purpose or whether it caused formal loss of national taxes. However, in recent years, attention has shifted towards whether there are genuine transactions with commercial logic or actual substantial loss of national taxes. The emergence of new business models, profit-making through specific advantages trading arrangements, and specific measures to alleviate input VAT shortfall have made the landscape of false issuance of VAT invoices more complex and diverse.