| 虚开增值税专用发票罪认定中的几个疑难问题 |
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| 引用本文： | 曹坚. 虚开增值税专用发票罪认定中的几个疑难问题[J]. 四川警官高等专科学校学报, 2003, 15(1): 18-21 |
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| 作者姓名： | 曹坚 |
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| 作者单位： | 上海市人民检察院第一分院 助理检察官 |
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| 摘 要： | 虚开增值税专用发票罪,在司法实践中存在比较大的争议:一是多人分别实施虚开与骗税行为如何适用刑法第二百零五条第二款;二是虚开数额的认定;三是虚开增值税专用发票罪与其他相关犯罪的竞合问题;四是单位和自然人构成虚开增值税专用发票罪的认定。
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| 关 键 词： | 虚开增值税专用发票罪 数额认定 犯罪竞合 单位 自然人 |
| 文章编号： | 1009-8410(2003)01-0018-04 |
On some knotty problems of maintaining fictitious bill Crime about value added tax special bill |
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| CAO Jian. On some knotty problems of maintaining fictitious bill Crime about value added tax special bill[J]. , 2003, 15(1): 18-21 |
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| Authors: | CAO Jian |
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| Abstract: | The fictitious bill crime about value added tax special bill has existed controversy in judicial practice. One is on how to fit in with the Article 205,Section 2 in Criminal Law; the others is maintain the number of fictitious bill and maintain Crime by unit or Crime by natural person etc. |
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| Keywords: | Fictitious Bill Crime about Value Added Tax Special Bill Maintain the Number of Fictitious Bill Unit Natural Person |
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