【作者】 张磊；

【导师】 李洁；

【作者基本信息】 吉林大学 ， 刑法学， 2011， 博士

【摘要】 税收是国家的经济命脉。“赋税是政府的奶娘。”减少税收流失的主要任务之一是加强税收征管,这其中,税源管理是税收征管工作的基础性工作。如果说税源管理是税收征管的重中之重的话,那么,发票管理则一直是税源管理的“软肋”。虽然对普通发票的管理,我们国家也采取了与增值税发票管理一样的“以票控税”税收征管模式,然而,无论是从税务实践来看,还是从刑法学研究来看,对以票控税模式下普通发票管理中的犯罪问题却一直未得到足够的重视和研究。笔者基于“边缘刑法学的触动”、“从事工作的机缘”以及对“刑法实用主义的追求”,选择了“以票控税模式下普通发票管理中的犯罪认定研究”作为本人的研究内容。除“绪论”外,本文正文部分共分六章。第一章,“普通发票管理中的犯罪学理探究”。本部分是全文研究的起点。在第一节“普通发票入罪考察”中,笔者首先利用刑法中关于犯罪对象与行为对象理论作为全文的切入点,重点论证了普通发票并非天然的犯罪对象,其作为犯罪对象入罪是国家将其作为“以票控税”模式下进行控税的主要工具而逐渐形成的,并探寻这一过程。同时,还从税法学和税务管理学的角度,从发票的历史、普通发票管理的历程谈起,考察了以票控税的源起,阐述了以票控税的理性主义色彩及现实差距,为普通发票管理中的犯罪的研究作了知识上的预备。在第二节“普通发票管理中的犯罪理论分析”中,笔者对普通发票管理中的犯罪进行了学理上的探究,主要考察了普通发票管理中犯罪的内涵、外延及犯罪构成三个方面。在“内涵研析”中,对这类犯罪的称谓进行了厘清,明确了本文的称谓,界定了概念,同时对此类犯罪的犯罪对象作了进一步的阐述;在“外延追问”中,明确了此类犯罪作为一类罪群存在的地位,并对其共性特征进行了深入的论述;在“构成特征”中,既有对共同特征的集中阐述,又对犯罪构成的四个要件进行了分别阐述,尤其是在犯罪客体要件上表达了笔者“秩序说”的立场,在犯罪主体要件上,结合税法规定,根据税种不同确立了发票管理中犯罪的不同主体内容。第二章,“普通发票管理中犯罪认定的基本问题”。根据犯罪认定的基本理论,笔者首先确定了普通发票管理中犯罪认定的概念,认为普通发票管理中的犯罪认定,是指依照刑法中关于普通发票管理中的犯罪上的规定,确认与评判某一行为是否构成此类犯罪、构成什么样的具体犯罪以及罪之轻重的过程。然后,就普通发票管理中犯罪的认定原则进行了阐述。笔者认为,传统的犯罪认定原则值得反思。至于普通发票管理中的犯罪的认定原则,一方面,认定犯罪必须毫无条件地遵循刑法的基本原则,另一方面,对于像普通发票管理中的犯罪这类罪群的认定而言,除了考虑刑法的基本原则(罪刑法定原则、平等适用刑法原则和罪刑相适应原则)外,还需要对照税法学上的基本原则(包括税收法定原则、税收公平原则和实质课税原则)来进行。即关于普通发票管理中的犯罪的认定原则,是应该建立在刑法基本原则指导基础之上,并与税法学有关的基本原则相对照才能最终确立。本部分是笔者写作过程中比较纠结的内容之一,也是本文力图有所突破的地方。关于普通发票管理中犯罪认定原则的确立,笔者的这种思路是否合适,尚待检验。从第三章到第五章,笔者对照普通发票的管理流程,分别对普通发票在印制与领购、开具与取得、检查及保管三大环节中可能发生的普通发票管理中的犯罪如何认定进行了具体阐述。在这三章里,笔者除了对普通发票管理内容进行介绍外,还对各个环节的刑事立法历史、认定的基本问题进行了理论阐述,特别注重运用理论知识对近年来发生在税务系统的具体案例进行了剖析和点评,体现了本文写作所注重的实用性追求。另外,在对共性问题进行分析的同时,笔者还对认定中的特殊问题,如涂改普通发票、代开发票、临时用工人员徇私舞弊发售发票行为等如何处理提出了自己的观点,对普通发票的保管和检查环节如何进行刑法规制提出了个人想法。其中,在第三章“普通发票印制与领购中的犯罪认定”,重点对非法制造发票罪、出售非法制造发票罪、非法出售发票罪、徇私舞弊发售发票罪4个罪名的认定进行了阐述,对非法制造发票罪的犯罪客体、伪造与擅自制造及变造的区分、非法制造发票罪的罪数形态、涂改普通发票行为的处理、出售非法制造发票罪的认定等提出了自己的见解;在第四章“普通发票开具与取得中的犯罪认定”,重点对虚开普通发票罪、持有伪造的发票罪2个罪名的认定进行了阐述,尤其对虚开普通发票的主观方面是否要求有特定的犯罪目的、虚开与其他犯罪行为纠结的认定、非法代开发票行为应该进行刑法规制、持有伪造的发票罪的立法理由等方面进行了重点论述;在第五章“普通发票保管与检查中的犯罪认定”,由于《刑法》没有规定具体罪名,笔者对这两个环节中出现的涉嫌犯罪的违法行为如何进行处理提出了自己的意见。至此,笔者对普通发票管理中的犯罪,按照发票管理环节进行了全方位的论述。这可以说是全文的精华,也是本文的特色部分。第六章,“普通发票管理中犯罪认定的立法完善”。这是本文研究的落脚点。在对现行发票犯罪的立法理念和对普通发票立法不足(包括普通发票行政管理法规和相应的刑事立法两个方面)进行批判和反思后,笔者提出了发票立法完善的与发票管理法规协调、刑法适度干预、适度超前和具体、可操作四原则,并从重塑立法理念和科学设计法律规定两个方面提出了自己的修改完善建议。更多还原

【Abstract】 Tax revenue is the economic lifeline of the country. Tax is the government’s wet nurse. It is one of the main tasks of strengthening collection and management for the goverment to reduce the loss of tax revenue,and the managing in sources of revenue is the basic work of tax collection and management work. If the sources of revenue management is the most important tax collection, then, invoice management has been the sources of revenue management is the "Achilles heel". Although the administration of general invoice in China also adopted the same model of VAT invoice management——the tax summonsed tax collection model. However, either from the tax practice, or from the criminal law research, to tax summonsed mode ordinary invoice management in the crime problem has not been given enough attention and research. Based on these reasons,the author choose this title.In addition to“Introduction”, the body of this article is divided into six chapters.The first chapter is the starting point of the study.In this sction,firstly,the author uses the theory of the criminal behavior of the object to demonstrating that the general invoice is not a natural object of crime. Secondly, as the object of crime, the general invoice is gradually emerging as the main tool in the tax summonsed mode. Thirdly,from the tax and tax on the management point of view, the author examines the history of ordinary invoice, the invoice management process common ,and the source tax summonses.Then,the author researhes the connotation, extension and constitution of a crime In the criminal law theory.The second chapter is about Basic questions about crime in general identified invoice management.Based on the basic theory of the crime, the author firstly determines the general crime identified invoice management concept. This paper concerns that the crime in general identified invoice management, is the process under criminal law on the general management of the crime on the invoice requirements, recognition and judge whether an act constitutes such a crime, what constitutes a specific crime and the severity of the crime. Then,the author elaborates the principles of the cognizance about ordinary invoice management in crime. Such criminal offenses as group, the identification of the crime of the General Invoice Management, we should considering not only the basic principles of criminal law, but also the need of the basic principles in tax law.From chapter Three to chapter Five,basing on the management processes of ordinary invoice,the author elaborates the question of the identification of crime in the process of printing and purchase, issuance and acquisition, inspection and storage in details.In these three chapters,the author introduces the the management processes of ordinary invoice at first,then not only elaborates the theoretical problems of the history of all aspects of the criminal legislation, the Identification of Crimes,but also analysis and comments the specific cases occurred in recent years.This reflects the pursuit of the emphasis on the practicality of this writing. Besides the analysis of common problems,the author elaborates the special problems, such as altereing ordinary invoice, behalfing the invoice, and sale invoice favoritism temporary employment. Among these sections,chapter three concerns the identification of crime in the process of Invoice printing and purchasing, chapter four concerns the identification of crime in the process of Invoice issuing and acquisition,and chapter five concerns the identification of crime in the process of storage and inspection.This is the essence of full text, but also the characteristics of this part.Chapter six is the end result of this study. The current invoice crime legislation and the general concept of invoice legislation (including the general administration of invoices and the corresponding regulations both criminal legislation), there are significant deficiencies. The author considers that invoice legislation should follow some principles, such as coordination with the invoice management regulations, criminal law appropriate intervention and specific, actionable,etc.we should criticize and reflect the existing legislation ,and amend and improve legislation from remodeling ideas of legislation and designing law scientifically in two ways.更多还原