The Influence of the Theory of Behavior Crime, Dangerous Crime, Consequential Crime and Purpose Crime on the False Issuance of Special VAT Invoices.
DOI:
https://doi.org/10.62051/ijsspa.v3n2.33Keywords:
Falsely Issuing VAT Invoices by Changing Tickets, Behavior Crime, Intentional Crime, Consequential OffenseAbstract
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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