1) 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。
2) 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。
4) Crime of forging special invoices for value-added tax
伪造增值税专用发票罪
5) 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。
6) Special Bill of Value-added Tax
增值税专用发票
1.
Reflection on Preventing the Virtual Writing Special Bill of Value-added Tax Crime;
对新形势下如何遏止虚开增值税专用发票犯罪的思考
补充资料：专用发票
“增值税专用发票”的简称。用于销售应缴纳增值税的货物时所开具的发票。我国实施《中华人民共和国增值税暂行条例》后，为确保属于价外税的增值税凭发票注明税款抵扣制度的实施而印发，供企业使用。纳税人销售货物或应税劳务，应向购买方开具增值税专用发票，并分别注明销售额和销项税额。专用发票作为扣款凭证使用的，仅限于购销双方均为增值税的一般纳税人。参见“增值税”(337页)。
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