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浅谈税收犯罪行为之妨害发票管理的犯罪
来 源:www.71-fuwu.com     发布时间:2016-7-20 10:10:20

妨害发票管理的犯罪,主要是妨害增值税专用发票管理的犯罪,是我国危害税收征管罪的重要内容。


The crime of disrupting the invoice management is mainly the crime of obstructing the administration of the special invoices for VAT, which is an important part of the crime of endangering the tax collection and administration.


首先是虚开增值税专用发票,虚开用于骗取出口退税、抵扣税款发票。所谓虚开,既包括在没有任何商品交易情况下的凭空填写,也包括在有一定商品交易情况下的不实填写。


The first is VAT invoices, invoices to defraud export tax invoice. The so-called false, both in the absence of any commodity trading out of thin air to fill in, including in a certain commodity trading is not filled.


所谓虚开用于骗取出口退税、抵扣税款的其他发票,按现行增值税制度,是指虚开废旧物资收购发票、货物运输发票、农副产品收购发票和进口增值税海关完税凭证。


The so-called false for defrauding export tax rebates, tax deduction of other invoices, according to the current VAT system, is refers to the false waste materials acquisition of value-added tax invoices, cargo transport invoice, agricultural and sideline products purchasing invoice and import customs duty paid vouchers.


其次是伪造、非法出售、非法购买增值税专用发票,出售、购买伪造的增值税专用发票,非法制造、出售非法制造用于骗取出口退税、抵扣税款的其他发票。非法出售用于骗取出口退税、抵扣税款的其他发票。


Followed by forgery and illegal sale, illegal purchase special invoices for value-added tax, to sell and buy forged special invoices for value-added tax, illegal manufacture, sell illegally manufacturing for defrauding export tax rebates, tax deduction other invoices. Illegal sale of other invoices used to cheat the export tax rebate, deduction of taxes.


第三是非法出售、非法制造普通发票。


Third is the illegal sale, illegal manufacture of ordinary invoices.




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