关于接受虚开发票行为的界定及立法完善分析

我国《刑法》及相关司法解释、发票管理办法等都明确地把接受虚开发票行为界定为虚开发票行为,司法机关也以此作为处理该类行为的依据。而这样的规定直接导致了理论界对有关虚开发票行为的理解发生长期的分歧与争论,也给行政执法实践和司法实践带来了一定的困惑,这样的立法存在诸多缺陷。其主要原因是我国的税收管理过分依赖于发票,导致有关发票的法律政策过于偏激。因此,解决这一问题的关键是尽快完善立法。

Analysis of Definition of Act of Acceptance of False Invoice and Its Legislation Improvement

The act of acceptance of false invoice is clearly defined as the act of false invoice in China’s criminal law and its relevant judicial interpretations and Measures of PRC for the control of invoice.And it is used as the legal basis in dealing with such acts.However,this definition not only directly leads to the long-standing dispute and controversy on the understanding of the act of false invoice among theorists,but brings some confusion in the administrative practice of law enforcement and judicial practice.So there are some defects in its legislation.The main reason is that tax administration is so over-dependent on invoice in China that the legal policy of the relevant invoice is too extreme.Therefore,the key to solving this problem is to improve the legislation as soon as possible.