Abstract

Aiming at the low threshold of falsely making out VAT special invoice crime, this paper studies the basis of the crime and the existing problems in the identification, and puts forward some targeted Suggestions: first, to amend the subject of falsely making out VAT special invoice crime; The second is to falsely make out the special VAT invoice as a result of the crime; The third is to strictly master the identification standards of "conceit" behavior; Fourth, the establishment of administrative penalty pre-procedure; Fifth, establish reasonable standard of conviction and sentencing.

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