The Influence of the Theory of Behavior Crime, Dangerous Crime, Consequential Crime and Purpose Crime on the False Issuance of Special VAT Invoices.

Authors

  • Chuanlu Jiang

DOI:

https://doi.org/10.62051/ijsspa.v3n2.33

Keywords:

Falsely Issuing VAT Invoices by Changing Tickets, Behavior Crime, Intentional Crime, Consequential Offense

Abstract

In the traditional theory of falsely making out special VAT invoices, it is undoubtedly the crime of falsely making out special VAT invoices by changing votes, but different conclusions will be drawn after introducing new intentional crimes and consequential crimes. In this paper, a more reasonable conclusion is drawn by substituting the method of changing tickets into the new theory of intentional crime and consequential crime.

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References

"Zhou Li, Qiu Guan, Da Si Kou".

Gao Mingxuan, Ma Kechang. Criminal Law [M]. Peking University Press. Higher Education Press, 2017: Page 431.

Interpretation of the Supreme People's Court and the Supreme People's Procuratorate on Several Issues Concerning the Application of Law in Handling Criminal Cases Involving Harmful Tax Collection and Administration.

Chen Xingliang. The illegal nature and judicial determination of the crime of falsely issuing value-added tax special invoices [J]. Legal Science (Journal of Northwest University of Political Science and Law), 2021, 39 (04): 142-156.

Zhang Mingkai. Criminal Law (6th edition) [M]. Law Publishing House 2021.: Page 1059.

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Published

26-06-2024

Issue

Section

Articles

How to Cite

Jiang, C. (2024). The Influence of the Theory of Behavior Crime, Dangerous Crime, Consequential Crime and Purpose Crime on the False Issuance of Special VAT Invoices. International Journal of Social Sciences and Public Administration, 3(2), 268-272. https://doi.org/10.62051/ijsspa.v3n2.33

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