摘要： 最高人民法院、最高人民检察院《关于办理危害税收征管刑事案件适用法律若干问题的解释》第10条第2款设立了出罪条款,将那些不以骗抵税款为目的,没有造成税款被骗损失的虚开增值税专用发票的行为排除在虚开增值税专用发票罪的范围之外,从目的和结果两个维度限缩了本罪的构成范围。出罪条款的目的限缩表现为将以骗抵税款为目的确定为本罪的主观违法要素,从而将本罪规定为非法定的目的犯,这是对本罪的构成要件进行了目的考察的实质推理。出罪条款的结果限制表现为,将利用虚开的增值税专用发票进行骗抵从而造成税款被骗损失作为本罪的结果,从而将那些没有造成税款被骗损失的有货代开行为排除在本罪的构成范围之外。出罪条款的设立,对于司法实务正确认定虚开增值税专用发票罪具有重要意义。

关键词: 虚开增值税专用发票, 出罪条款, 骗税, 逃税

Abstract: Article 10 Clause 2 of the Interpretation by the Supreme People's Court and the Supreme People's Procuratorate on Several Issues Concerning the Application of Law in Handling Criminal Cases of Tax Evasion establishes exemption clauses, excluding from the scope of the crime of false issuance of VAT special invoices those acts that are not committed with the purpose of defrauding state taxes and do not result in actual tax losses to the state.This provision restricts the constitutive elements of the crime from both the purpose and result dimensions.Purpose Restriction: The exemption clause characterizes the crime as a non-statutory purpose crime by requiring the subjective element of “intent to defraud state taxes.” This represents a substantive reasoning approach that incorporates purposive analysis into the constitutive elements of the crime.Result Restriction: The clause mandates that the crime must result in actual tax losses caused by the use of the falsely issued invoices for tax deductions.Consequently, transactions involving “false issuance with actual goods”(e.g., substitute invoicing in bona fide commercial contexts)that do not lead to tax losses are excluded from criminal liability.The establishment of these exemption clauses holds significant practical importance for correctly adjudicating cases of false VAT invoice issuance in judicial practice.

Key words: False Issuance of VAT Special Invoices, Exemption Clauses, Tax Fraud, Tax Evasion