虚开增值税专用发票罪若干问题探析

虚开增值税专用发票罪是我国新刑法规定的一个新罪名。由于本罪具有较强的专业性,刑法的规定也不很清晰,所以,与本罪相关的一些问题在司法实践中引起了争议。比如,虚开增值税专用发票又以此骗取国家税款的行为应如何定性、对虚开增值税专用发票罪是否可以适用死刑等。对此,只有在综合分析后才能得出正确的结论。

Problems of Crime of Falsely Making out Invoice for VAT

The crime of making out invoices for value-added tax is a new charge in China criminal law.Because this crime has a stronger specialization and it is a new subject in criminology,it can cause the dispute in the judicial practice to some questions.For example,how to handle the nature of frond tax refund and the application of death sentence of this crime,etc.The author puts forward his own opinion about these questions.