2) making out special invoices for value-added tax
虚开增值税专用发票罪
1.
The crime of making out special invoices for value-added tax is too strange to understand, and causing a lot of divergences, E.
虚开增值税专用发票罪是1997年刑法规定的一个新罪名,司法实践中对诸多问题存在分歧,诸如:虚开增值税专用发票又以此骗取国家税款的行为之定性、伪造增值税专用发票并虚开的行为之定性、"变造"增值税专用发票之处理等。
3) The crime of value added tax (VAT) special invoice
增值税专用发票犯罪
1.
The crime of value added tax (VAT) special invoice is a new crime comes forth after the reform of the tax system of China.
增值税专用发票犯罪是我国税制改革后出现的一种新型经济犯罪,作者从增值税专用发票犯罪概念、特点、产生原因出发,参考比较国外增值税犯罪立法的理论、经验,结合我国增值税制现状,根据我国现行刑法的规定,对增值税专用发票犯罪的构成要件进行了较为深入的分析,在此基础上具体研究了增值税专用发票犯罪各罪的概念、特征、法律适用中的罪与非罪、此罪与彼罪的界限等疑难问题。
4) fraudulent special VAT invoicing
虚开增值税专用发票
1.
crime of fraudulent special VAT invoicing arises from implementing VAT system, whose gradual improvement also have great influence on corresponding crime simultaneously.
虚开增值税专用发票罪是随着我国实行增值税制度产生的,而我国增值税制度的逐渐完善和发展也对虚开增值税专用发票犯罪具有重大影响。
5) the crime of tax fraud by using added value tax invoice
增值税专用发票骗税犯罪
1.
Presently,the crime of tax fraud by using added value tax invoice has the characteristics as follows:Firstly,there s a rise in number of cases and amount of money involved;Secondly,the criminal groups grow extensively and the transregional cases get more se-rious;Thirdly,some tax collectors and local officials get involved in the crime or support it for seeking huge profits.
当前利用增值税专用发票骗税犯罪具有以下特点:发案数急剧上升,涉案金额巨大;犯罪集团日趋集团化、规模化;跨区域作案日趋突出。
6) Crime of forging special invoices for value-added tax
伪造增值税专用发票罪
补充资料：伪造、出售伪造的增值税专用发票罪
伪造、出售伪造的增值税专用发票罪：指仿照国家增值税专用发票的式样，使用各种方法非法制造假增值税专用发票冒充真增值税发票或者出售伪造的假增值税专用发票的行为。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条