摘要: 《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》将“虚抵进项税额”规定为逃税罪的“欺骗、隐瞒手段”后,最高人民法院与最高人民检察院在司法适用上发生重大分歧,分别提出了主观进路与客观进路的适用标准。这一分歧源于对虚开增值税专用发票罪、逃税罪的不法本质与罪名关系的不同理解。逃税罪是“逃”避税款缴纳义务的不作为犯,虚开增值税专用发票罪作为特殊诈骗罪,包含“骗”抵国家税款的实质预备犯(基本犯)与实害犯(加重犯)。不过,以欺骗方式实施的逃税行为同样具有欺诈性,因而仅从财产犯罪维度无法精确划定两罪的界限。基于税收犯罪基本原理,两罪真正的界分标准在于,获取增值税专用发票的行为属性和国家税款实质损失的根本差异。在“虚抵进项税额”类案中,“虚抵”与“骗抵”具有不同的行为不法与结果不法,应分别构成逃税罪与虚开增值税专用发票罪。两罪的罪刑均衡问题,可通过区分虚开增值税专用发票罪基本犯与加重犯的法定刑档得到有效解决。
关键词:
虚开增值税专用发票罪,
逃税罪,
虚抵进项税额,
税款抵扣权,
税款损失
Abstract: After the “Interpretation on Tax-related Criminal Offenses” stipulated that “falsely offsetting input tax” is a “deceptive or concealing means” of tax evasion, the Supreme People's Court and the Supreme People's Procuratorate have had significant differences in judicial application, respectively proposing application standards based on subjective and objective approaches.This divergence stems from different understandings of the relationship between the crime of falsely issuing special VAT invoices and the crime of tax evasion.Tax evasion is an omission crime of evading the obligation to pay taxes, while the crime of falsely issuing special VAT invoices, as a special fraud crime, includes the substantive preparatory offense of “deceiving” to offset national tax and the substantive offense.However, tax evasion committed by deceptive means also has a fraudulent nature, and thus, it is impossible to precisely demarcate the boundaries between the two crimes.Based on the fundamental principles of tax crimes, the true dividing line lies in the fundamental differences in the nature of obtaining special VAT invoices and the substantive loss of national tax.Cases of “falsely offsetting input tax”,“falsely offsetting” and “deceiving to offset” have different act unlawfulness and result unlawfulness, and should respectively constitute the crime of tax evasion and the crime of falsely issuing special VAT invoices.Regarding the issue of proportionality between crime and punishment for the two crimes, it can be effectively addressed by distinguishing the statutory penalty ranges of the basic offense and the aggravated offense of the crime of falsely issuing special VAT invoices.
Key words:
Crime of Falsely Issuing Special VAT Invoices,
Crime of Tax Evasion,
Falsely Offsetting Input Tax,
the Right to Tax Credit,
Tax Losses
马春晓. 虚开增值税专用发票罪与逃税罪的界分——以“虚抵进项税额”的司法认定为中心[J]. 法学家, 2025(3): 73-86.
MA Chunxiao. The Distinction between the Crime of Falsely Issuing Special VAT Invoices and the Crime of Tax Evasion:Focusing on the Judicial Identification of“False Input Tax”[J]. The Jurist, 2025(3): 73-86.