| 虚开增值税专用发票罪争议问题思辨 |
| |
| 引用本文： | 张忠斌. 虚开增值税专用发票罪争议问题思辨[J]. 河北法学, 2004, 22(6): 79-81 |
| |
| 作者姓名： | 张忠斌 |
| |
| 作者单位： | 武汉大学,湖北,武汉,430072 |
| |
| 摘 要： | 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。
|
| 关 键 词： | 虚开增值税专用发票罪 新罪名 分歧 |
| 文章编号： | 1002-3933(2004)06-0079-03 |
| 修稿时间： | 2004-02-22 |
Disputed Problems about Making out Special Invoices for Value-added Tax |
| |
| ZHANG Zhong-bin. Disputed Problems about Making out Special Invoices for Value-added Tax[J]. Hebei Law Science, 2004, 22(6): 79-81 |
| |
| Authors: | ZHANG Zhong-bin |
| |
| Abstract: | The crime of making out special invoices for value-added tax is too strange to understand, and causing a lot of divergences, E.g.how to handling the nature of making out special invoices for value-added tax and using them to fraud tax refund, or forging them and making out, or altering, etc. The author puts forward his own opinion about these questions. |
| |
| Keywords: | making out special invoices for value-added tax new crime divergences |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
