增值税专用发票罪 meaning in Chinese
crime of illegal selling invoice for exclusive use of vat
Examples
- Crime of illegal selling invoice for exclusive use of vat
非法出售增值税专用发票罪 - Identify single and more crimes on value added tax invoice
试析增值税专用发票罪的一罪与数罪的认定 - The criminal law amended in 1997 stipulated the crime of falsely making out specialized vat receipts under section 205
但是，就如其他犯罪一样，对虚开增值税专用发票罪的研究相对于其犯罪本身的发展而言还很滞后。 - While the research on the crime is falling behind the crime itself , i focus my research on some issues existing many arguments . the thesis is about to analyze the crime ' s conception , constitution and some specific issues in the judicial practice , and how to distinguish crime of falsely making out specialized vat receipts from the crime of evading taxes , and so on . at last , the author put forward some legislative proposals
文章分析了虚开增值税专用发票罪的概念、犯罪构成要件及司法认定中的具体问题，对于该罪与偷税罪的区分、 “跨法犯”如何认定， “为他人虚开” 、 “让他人为自己虚开”能否并存及相关立法文件的理解提出了看法，并拟出了立法建议。 - On 30th october 1995 , standing committee of national people ' s congress promulgated decision on correcting crime of falsely making out , counterfeiting or illegally selling specialized value - added - tax receipts . it is the first time that the criminal law of our country established the crime of falsely making out specialized vat receipts
1995年10月30日，全国人大常委会颁行了《关于惩治虚开、伪造和非法出售增值税专用发票犯罪的决定》 ，这是我国刑法上第一次确立虚开增值税专用发票罪。