The crime of falsely issuing special VAT invoices can be analyzed from its constituent elements, and the specific requirements are as follows:
1, object element
The object of this crime is the national management system of special invoices for value-added tax. This is the essential feature that distinguishes this crime from other crimes of disrupting economic order.
2. Objective factors
This crime is objectively manifested as the act of issuing special VAT invoices for others, for oneself, for oneself or for introducing others without buying or selling goods or providing or accepting taxable services, or the act of issuing special VAT invoices for others, for oneself or for introducing others with false quantity or amount or conducting actual business activities, and letting others issue special VAT invoices for themselves.
3. Main elements
The subjects of this crime are all general subjects, that is, natural persons who have reached the age of criminal responsibility and have the ability of criminal responsibility. In addition, according to the third paragraph of this article, the unit can also become the subject of this crime. If a unit constitutes this crime, it shall be punished with two penalties and fined, and the directly responsible person in charge and other directly responsible personnel shall be investigated for criminal responsibility in accordance with the provisions of the third paragraph of this article.
4. Subjective factors
This crime must be intentional subjectively, and generally has a profit-making purpose. In practice, units and individuals who falsely make out special invoices for value-added tax for others generally make out and let others make out false invoices for the purpose of charging high handling fees. Generally, units and individuals who introduce others to make out false invoices charge high agency fees and information fees. But "for profit" is not the subjective element of this crime.
2. What is the sentencing standard for the crime of falsely issuing VAT invoices?
Whoever falsely makes out special invoices for value-added tax or other invoices for defrauding export tax rebates or tax deduction shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; If the amount of tax falsely made out is relatively large or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan; Whoever falsely makes out a huge amount of tax or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan or confiscated property.
If a unit commits the crime specified in this article, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever falsely makes out a large amount of taxes or has other serious circumstances shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years; Whoever falsely makes out a huge amount of tax or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment.
Value-added tax invoices must be issued to the parties according to the actual situation when taxable behavior occurs. It can't be said that there is no taxable behavior. You can just issue a VAT invoice to the party concerned, and the value of the VAT invoice issued must be consistent with the actual transaction amount.
Satisfying the four conditions of crime can be regarded as the crime of falsely issuing special VAT invoices. There are three kinds of punishment opinions for this crime, and the specific sentencing standard should be decided by the people's court. If the circumstances involved are minor, they may be sentenced to fixed-term imprisonment of not more than three years and fined not less than 200,000 yuan but not more than 200,000 yuan. If the amount involved is slightly heavier, it needs to be sentenced to 3- 10 years in prison.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Article 205 of the Criminal Law of People's Republic of China (PRC).
Whoever falsely makes out special invoices for value-added tax or other invoices for defrauding export tax rebates or tax deduction shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; If the amount of tax falsely made out is relatively large or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan; Whoever falsely makes out a huge amount of tax or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan or confiscated property.
If a unit commits the crime specified in this article, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever falsely makes out a large amount of taxes or has other serious circumstances shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years; Whoever falsely makes out a huge amount of tax or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment.