虚开普通发票罪在司法实践中如何认定
发布时间：2018-07-22 17:17
【摘要】：虚开发票罪作为《刑法修正案(八)》新增的罪名,在相关的司法解释以及最高人民法院指导案例缺位的情况下,无论是在理论上还是司法实践中,对虚开发票类犯罪法律规定的理解与适用认识不一致,故本文就在伪造的发票上虚开是否应评价为虚开发票、在伪造的发票上填写内容的行为是否属于伪造行为、虚开发票罪是否需要以骗取税款为目的等具有争议的问题进行探讨。
[Abstract]:The crime of false invoicing as a new charge in the Criminal Law Amendment (8), in the absence of relevant judicial interpretation and the guidance of the Supreme people's Court, whether in theory or in judicial practice, The understanding and application of the legal provisions of the crime of false invoicing are inconsistent, so this paper discusses whether the false invoicing should be evaluated as false invoicing, and whether the act of filling in the content on the forged invoice is a forgery act. Whether the crime of false invoice should be used to defraud tax should be discussed.
【作者单位】： 北京市通州区人民检察院;
【分类号】：D924.3
，
本文编号：2138185
[Abstract]:The crime of false invoicing as a new charge in the Criminal Law Amendment (8), in the absence of relevant judicial interpretation and the guidance of the Supreme people's Court, whether in theory or in judicial practice, The understanding and application of the legal provisions of the crime of false invoicing are inconsistent, so this paper discusses whether the false invoicing should be evaluated as false invoicing, and whether the act of filling in the content on the forged invoice is a forgery act. Whether the crime of false invoice should be used to defraud tax should be discussed.
【作者单位】： 北京市通州区人民检察院;
【分类号】：D924.3
，
本文编号：2138185
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