| 虚开增值税专用发票开票者犯罪认定难题探析 |
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| 引用本文： | 唐玉琪. 虚开增值税专用发票开票者犯罪认定难题探析[J]. 福建行政学院福建经济管理干部学院学报, 2007, 0(2): 68-70 |
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| 作者姓名： | 唐玉琪 |
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| 作者单位： | 福建警察学院,侦查系,福建,福州,350007 |
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| 摘 要： | 虚开增值税专用发票的主体一般分为开票者、受票者和介绍者,其中以"开票者"的认定最为复杂.文章主要针对司法实践中本罪的主体之一开票者认定上存在的一些问题进行分析探讨.
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| 关 键 词： | 增值税专用发票 虚开 犯罪 开票者 认定 |
| 文章编号： | 1008-584X(2007)02-0068-03 |
| 修稿时间： | 2007-03-11 |
Probe on the Problem of Criminal Determination on Those Writing False Value Added Tax Special Invoices |
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| TANG Yu-qi. Probe on the Problem of Criminal Determination on Those Writing False Value Added Tax Special Invoices[J]. Journal of Fujian School of Administration and Fujian Institute of Economics and Management, 2007, 0(2): 68-70 |
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| Authors: | TANG Yu-qi |
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| Abstract: | The subject of writing false value added tax special invoices is generally divided into drawer, drawee and introducer. Among them, the determination of "drawer" is most complex. This article mainly aimed at analyzing and discussing the problem of the determination of " drawer", one of subject of this crime. |
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| Keywords: | Writing false value added tax special invoices Making false invoices Crime Drawer Determination |
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