虚开增值税专用发票罪争议问题思辨

虚开增值税专用发票罪是1997年刑法规定的一个新罪名,司法实践中对诸多问题存在分歧,诸如:虚开增值税专用发票又以此骗取国家税款的行为之定性、伪造增值税专用发票并虚开的行为之定性、"变造"增值税专用发票之处理等。对这些问题的理解直接影响法律的正确适用。在分析了不同观点的基础上,对上述三个问题进行了论述。     

White-collar criminals in Norway: An empirical study

This article addresses the following research question: What characteristics concerning white-collar criminals can be found based on newspaper articles in Norway? This research is important, as studies of white-collar criminals so far have focused on case studies rather than statistical analysis of a larger sample. Based on articles in Norwegian financial newspapers in 2010/2011, a total of 49 white-collar criminals convicted to jail sentence were identified. The average age of the convicted persons was 51 years. 47 out of 49 criminals were men. The average sentence was 3 years imprisonment. The average sum of money involved in the financial crime was 185 million Norwegian kroner (30 million US dollars).     

我国有组织犯罪企业化的路径及其表现分析

分析有组织犯罪企业化的过程和发展阶段,可以归纳出我国有组织犯罪企业化的两种基本路径,即有组织犯罪的企业化和企业的有组织犯罪化。有组织犯罪的企业化主要经历了暴力敛财积累原始资本、垄断非法行业形成稳定收入、设立企业向合法经济领域渗透和依托企业形成区域或行业垄断四个发展阶段。企业的有组织犯罪化主要有外在结合型和内生发展型两种类型,也要经历逐渐演变的渐变过程,即企业触黑化阶段、企业涉黑化阶段和企业纯黑化阶段。而在实现了企业化发展之后,有组织犯罪在组织管理、行为方式以及文化认同等方面皆呈现出明显的企业化特征:改变了对暴力手段的过分依赖,借鉴现代企业制度建立了分工明确、协调配合的组织结构,并根据需要设置了相应的职位、部门,呈现出企业化的组织管理模式;在运营机制、经营管理等方面表面与一般企业、公司无异,体现出明显的企业化特征和运作模式;以传统帮会文化和暴力文化为内在本质,以企业文化为外在表现,实现了帮会文化与企业文化相结合。     

预备贩毒案件中的诱惑侦查行为

诱惑侦查的核心是国家作为诱惑者诱使被诱惑者实施犯罪，此种激励型侦查实践的核心在于，需要刺激犯罪的实际发生。与卧底侦查相比，诱惑侦查并不是一种对付有组织犯罪和职业型犯罪分子的专用武器，而是可以广泛利用于各种犯罪。     

Trafficking in Nuclear Materials: Criminals and Terrorists

The essay examines the networks that facilitate the transport of nuclear materials from the source to their possible purchasers. Analyzing the role of prisons in criminal operations, the interaction of criminals and terrorists, and the character of new organized crime groups, the author concludes that some of the most serious nuclear smuggling is not random or opportunistic. Rather, the most serious trafficking is rarely detected because it is run by professionals whose well established smuggling networks, facilitated by corruption, have the capacity to move significant quantities of diverse contraband without apprehension. Technical solutions to address this problem are not sufficient because detectors cannot identify well guarded HEU. Rather, much more attention needs to be paid to the crime and terror networks that can facilitate this trade.     

Changing Control of the Open Drug Scenes in Oslo— Crime,Welfare, Immigration Control,or a Combination?

Over the last few years there has been a societal move away from a perception of drug users as criminals to a perception of the users as sick. Contrary to what one may expect from such a change, reported drug crimes against the penal code are at record-high levels. It is the contradictory inherent in these tendencies that will be emphasized and highlighted in this article. The open drug scenes in Oslo and the police control of the scenes have changed. During the last few years there has been a growing element of foreign citizens in the drug scenes, and the police control has focused on the foreigners. Could part of the explanation of the contradictions be that there is a differentiation of how the different users are handled? Are there different forms of social control employed toward Norwegian and foreign actors in the open drug scenes? This article puts forward arguments that this is actually the case, driven by a consistent association of foreign actors in the drug scene with organized crime, and a stricter Norwegian legislation and approach to immigration questions, with a tendency toward a conflation of immigration and criminal law.     

有组织犯罪“打小”从一般违法开始——兼论司法打击与行政处理的配合价值

有组织犯罪作为犯罪的高级形态,其组织严密,危害严重。由于其具有很强的自我保护能力,导致发现不易,查处困难。有组织犯罪的组织化程度愈高,形式也日趋公司化、企业化,手段日趋现代化,犯罪的领域也愈趋扩大。因此,选择最优的手段治理有组织犯罪势在必行。无论是历史的经验还是现实的选择,打击有组织犯罪都要＂打早＂、＂打小＂,从一般违法开始,力求将其遏制在萌芽之中。这既可以避免或减少危害,又可达到投入少,效果好地遏制有组织犯罪的目的,而这尚需相关法律规则的完善与观念的支撑。     

White-collar and organized crimes: Questions of seriousness and policy

The line between organized crime and white-collar crime is often vague, compounding the separate social problems represented by these two types of criminality. This blurring is complicated further by the general assumption that organized criminals pose a more serious threat, thus requiring a stronger sanction than white-collar criminals. The controversy surrounding certain recent crime-control statutes centers around different assessments of the seriousness of both types of criminality. Prior studies of crime seriousness have focused primarily on crimes in general, with some attention to white-collar crime in contrast to ordinary crime. To date, however, no one has examined the differences in perceptions of seriousness between white-collar and organized crime. This paper investigates how occupation and attitudes toward the seriousness of white-collar and organized crime influence attitudes toward policy distinctions between the two, as well as toward the usefulness of various definitions of organized crime.     

RECONSIDERING THE RELATIONSHIP BETWEEN PERCEIVED NEIGHBORHOOD RACIAL COMPOSITION AND WHITES’ PERCEPTIONS OF VICTIMIZATION RISK: DO RACIAL STEREOTYPES MATTER?*

Recent theoretical extensions of threat theory have posited that Whites frequently view Blacks as a criminal threat because of stereotypes linking race and crime. Several studies have found indirect support for this hypothesis and have shown that the percentage of neighborhood residents who are Black is positively associated with the perceptions of victimization risk and fear of crime by White residents. To date, however, little research has investigated whether, as theory would suggest, this relationship is either a consequence of or is contingent on Whites holding stereotypes of Blacks as criminals. In this article, we address this issue by examining whether racial typification of crime mediates or moderates the relationships between static and dynamic measures of neighborhood racial composition and the perceptions of victimization risk by Whites. The results offer mixed support for the threat hypothesis and show that racial typification of crime conditions the relationship between perceived changes in neighborhood racial composition and the perceptions of victimization risk by Whites, but neither explains nor influences the association between static measures of racial composition and the latter. The implications of the findings for threat theory and research are discussed.     

Crime: The amount and disparity of sentencing – A comparison of corporate and occupational white collar criminals

Research carried out previously, aimed at examining differences in the length of the sentencing and type of offence, have typically compared white collar and street criminality. The main aim of the current study is to examine the differences in sentence length for white collar occupational and corporate offenders from street crime offenses and to identify which factors eventually could explain such differences. The crime amount was smaller in occupational convictions despite the fact that the average crime amount was significantly less in this group compared to the crime amount among corporate criminals. Socioeconomic status and company size were not found to be associated with the length of the sentence. We discuss whether the difference in length of the sentence could be explained by the fact that occupational crime is committed for the criminals' own purposes or enrichment, while this is often not the case among corporate criminals.     

虚开发票犯罪的新动向及侦查对策

随着打击力度的加大,税收征管的加强,虚开发票犯罪呈现出新的动向:作案人采用造假手段,取得领购发票资格;制造经营假象,逃避税务稽查;针对征管措施,利用真票虚开;转移犯罪目标,大肆虚开"四小票;"结伙作案,多个企业形成虚开链条。对于新形势下的虚开发票犯罪,应从以下几个方面开展侦查工作:从反常现象入手,发现虚开发票犯罪;对涉嫌虚开企业进行外围调查;围绕"票"、"货"、"款",查证购销关系的真实性;开展协查,全面获取虚开发票犯罪证据。     

Where is Latisha’s Law? Black Invisibility in the Social Construction of Victimhood

Laws named after specific crime victims have become increasingly common. These laws are part of a broader effort to downgrade the status and rehabilitative needs of offenders and to hear the voices and trumpet the legitimate concerns of victims—often as a means of justifying punitive crime control policies. Beyond the substantive merit of individual statutes, collectively these named laws provide a clear image of which victims warrant protection and memorialization: Victims who are vulnerable in some way, who are pursued by predatory criminals into their otherwise safe domains, and—above all—who are White. In this regard, an analysis of 51 named laws from 1990 to 2016 reveals that the vast majority of them (86.3%) honor White victims. In asking the question, “Where is Latisha’s Law?,” we seek to illuminate the virtual invisibility of African American victims and the implicit social construction of which lives matter more in American society.     

The Fox and the Hunters: How IC Technologies Change the Crime Race

The article deals with the impact of new technologies on crime. Specifically, the analysis develops two aspects: an analysis of how new technologies are reshaping criminal typologies, dynamics and trends; and an analysis of the most important challenges that legislation, law enforcement and science have to face in order to prevent and combat Information and Communication Technologies (ICT)-related crime. From the methodological perspective, each section opens with a specific question and develops by trying to find a suitable answer. The paper starts by analysing what impact new technologies have on society and crime. It continues by examining how criminal patterns are changing (How does ICT facilitate the commission of new and traditional crimes?) and who these criminals are (Are criminals really going cyber?). It ends by focusing on the other side, on how crime is prevented and combated (How are technologies reshaping the approach and the fight against crime at legal, law enforcement and scientific levels?). The analysis and the results achieved show that new technologies are valuable means in the hand of both criminals and institutions involved in the fight against crime. There is thus an urgent need to improve knowledge about the phenomena, and develop new paradigms and theories together with best practices.     

Ascent of the corporate model in environmental-organized crime

Since the mid-1980s, the Racketeer Influenced and Corrupt Organizations Act of 1970 (RICO) has been used against traditional organized criminals (i.e., Mafia) operating within various waste-trade industries. Recent civil and criminal RICO cases brought in New York City and State, provide current examples of the overall limited success of using RICO against criminal actors situated within the waste-trade industries. Although the traditional form of organized crime (i.e., Mafia) appears to be on the wane, corporate forms of organized crime have already entered into the waste-trade industries to fill the void created by the extraction of their predecessors. These corporate racketeers closely mimic the old traditional form of crime they have replaced, but may prove to be even more intractable, because, as the literature on corporate crime has clearly shown, corporate entities are extremely resistant to labeling as illegitimate organizations. One result of addressing “environmental-organized crime” as strictly organized crime, rather than as environmental crime, is that little change will be forthcoming in our current environmental regulations, laws, strategies and policies. This revised version was published online in July 2006 with corrections to the Cover Date.     

试论我国经济犯罪中资格刑的配置与制度设计

随着社会主义市场经济体制的逐步建立与完善,目前我国的经济犯罪有多发趋势。经济犯罪一般具有变化性、复杂性、图利性的特征,而在市场经济条件下,经济犯罪除了具有上述特征以外,还体现出身份性、隐蔽性和严重的社会危害性等特征。由于经济犯罪具有上述特征,有针对性的增设新型资格刑,即禁止经济犯罪人从事一定的职业、行业或者商贸活动的资格,以遏制经济犯罪的多发趋势是必要的。     

Sentencing white-collar criminals: when is shaming viable?

When does shaming work as an alternative to incarceration and fines in sentencing white-collar criminals? In the light of recent economic downturn and highly publicised instances of white-collar crime, public opinion has demanded harsher sentences for white-collar criminals. In order to appease this demand, as well as consider the pressing problem of prison overpopulation, alternative sanctions, such as formal shaming, have been increasingly studied. Through examination of the costs and consequences of incarceration and shaming, this article will explain that since the costs of shaming sanctions are largely fixed, shaming sanctions are most viable when used in conjunction with alternative sanctions so that courts can impose sanction bundles of costs commensurate with the level of offense committed by an offender.     

现场勘查指挥中存在的问题及其对策探析

现场勘查工作对刑事案件的侦破起着十分重要的作用,随着法制化进程的不断推进,对现场勘查各环节的规范化要求日益提高。当前各级公安机关都十分重视犯罪现场勘查仪器、设备的投入,然而硬件的完善只能为做好犯罪现场勘查工作提供技术支持,因此加强对犯罪现场勘查的环节控制,提出有针对性的解决对策就显得十分重要。     

Transnational organized crime and gun violence. A case for firearm forensic intelligence sharing

A threat to the safety of citizens in any country, the criminal misuse of firearms presents a wider danger to a nation's security, peace, stability and development. Firearms and their related evidence know no borders. It is not uncommon to find the murder weapon from a shooting in one city ending up in another city, country, or continent. No country remains unaffected by firearm violence. This paper describes how transnational organized crime and gun violence are interrelated, and makes the case for the international sharing of firearm forensic intelligence through Interpol's IBIN Program as an integral component of an intelligence-led policing strategy to combat cross-border gun related crime. With such a strategy in place, internationally mobile criminals who use firearms to further their illicit activities can no longer escape detection.     

Encryption and evolving technologies: Tools of organized crime and terrorism

Encryption is essential in today’s information and network age. Encryption policy must facilitate and encourage the use of encryption so that businesses can protect their corporate assets from economic espionage by foreign governments and competitors, so that law enforcement agencies can counter the surveillance activities of organized crime, and so that all organizations and individuals can safeguard sensitive information from criminals and intruders. At the same time, because encryption can be exploited by criminals and terrorists, its completely unfettered proliferation may not be in our national interest. The Clinton administration and National Research Council reached a similar conclusion, although they recommended different approaches.     

Aspects of the evolution of extra-legal protection in Bulgaria (1989–1999)

In this paper I look at the interplay between organised crime, law, and the state and argue that the evolution of organised crime organisations in Bulgaria was shaped by the dynamic transformation of the legal and economic environment during the 90s, by policies of the state, such as, for example, the regulation of the private security and insurance industries (in 1994 and 1998 respectively), which mafia-like organisations used as fronts for their activities during the 90s and by the ability of organised crime organisations to adapt to the constantly changing conditions. In the first section of the paper I look at the emergence of the private security and private protection industries in Bulgaria with an emphasis on the development of organisations using the threat of violence to settle disputes, discourage competition, retrieve stolen property and collect debts. In the second section of the paper, I follow the transformation of certain type of private security companies into insurance companies, which directed their activities at properties liable to risk, for instance cars and small shops. They enjoyed an advantage over ordinary insurance companies because they possessed greater information about the risks, which could affect the property of their clients, for example theft (car theft in particular). The concluding section discusses the development of silovi grupirovki (the Bulgarian name for organised crime organisations) after 1998 when a very strict licensing regime for insurance companies was introduced and alleged to be mafia-like organisations were removed from the insurance market.