| 英文摘要 |
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. |
