| 论虚开增值税专用发票犯罪案件的证据规格 |
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| 引用本文： | 刘忠.论虚开增值税专用发票犯罪案件的证据规格[J].湖南公安高等专科学校学报,2004,16(2):42-44. |
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| 作者姓名： | 刘忠 |
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| 作者单位： | 湖南公安高等专科学校,湖南,长沙,410006 |
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| 摘 要： | 在涉税犯罪案件侦查中强调证据规格,有利于反腐倡廉,打击经济犯罪活动的开展,有利于提高民警业务素质和整体执法水平。虚开增值税专用发票犯罪案件的证据规格包括主体方面的证据、主观方面的证据、虚开方面的证据、接受虚开方面的证据以及其他方面的证据。
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| 关 键 词： | 涉税犯罪 虚开增值税专用发票案件 证据规格 |
| 文章编号： | 1008-7575(2004)042-03 |
| 修稿时间： | 2004年2月12日 |
On Evidence Specification of the Crime of Writing out Falsely Special Invoices of Increasing Taxes |
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| LIU Zhong.On Evidence Specification of the Crime of Writing out Falsely Special Invoices of Increasing Taxes[J].Journal of Huan Public Security College,2004,16(2):42-44. |
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| Authors: | LIU Zhong |
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| Abstract: | Emphasizing the evidence specification in crime about tax is favorable to struggle against corruption and encourage honesty, attack the development of the economic criminal activity, help to improve police's professional qualifications, and also improve whole competence of enforcing law at the same time. Then the evidence specification of the crime of writing out falsely special invoices of increasing taxes includes the evidence of the main part, subject, falsely writing, accepting the invoices and others. |
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| Keywords: | the crime of writing out falsely special invoices of increasing taxes the evidence specification |
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