税收刑法的司法适用及立法评析

偷税罪成立条件的数额加比例规定方式,根据举轻以明重原则,不会导致处罚上的空隙。除偷税罪明文规定的数额应累计计算外。其他税收犯罪的数额通常不应累计计算,尤其应严禁通过累计计算数额对行为人适用死刑。对虚开增值税专用发票、用于骗取出口退税、抵扣税款发票罪适用死刑的条件中给国家造成的税收损失,不是指所虚开的发票票面上直接反映的税额,而是他人用之抵扣税款后给国家造成的实实在在的税收损失。盗窃、骗取增值税发票的行为本身,不能构成盗窃罪、诈骗罪。

Judicature Applacation and Legislative Comment of Revenue Crime

Stealing the tax law offense establishes the conditional quantity adds the comparison provision method,according to raise light with clear and heavy principle,can't cause the crevice on the punishment, In addition to quantity that steal tax law offense clear statement provision should total amount calculation,the quantity of the other revenue from tax crime shouldn't usually the total amount computes, should strictly forbid to pass the total amount calculation quantity particularly to the behavior the person applies the death penalty.Open the added value taxappropriation invoice ahd used for to the a people who cheating and taking out the term taxes refund, arrives to button up the tax dues invoice offense apply the death penalty inwide the revenue from tax that result in the nation loses,is not an amount of tax that invoice to point a open ticket top reflect directly,but the others arrives to button up the tax dues empress with it as a result result in the nation solid true at of the revenue from tax olses.Thivees and burglars,cheat the behavior that take the added value tax invoice oneself, cant constitute to steal the offense and deceive the offense.