| 试析增值税专用发票罪的一罪与数罪的认定 |
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| 引用本文： | 王云鹏.试析增值税专用发票罪的一罪与数罪的认定[J].河南教育学院学报(哲学社会科学版),2005,24(3):90-93. |
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| 作者姓名： | 王云鹏 |
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| 作者单位： | 河南政法干部管理学院,公共法律系,河南,郑州,450002 |
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| 摘 要： | 司法实践中,增值税专用发票犯罪的一罪与数罪的认定是个疑难问题,特别是对虚开增值税专用发票之后又以此骗取国家税款的行为、伪造增值税专用发票后又出售的行为以及增值税专用发票犯罪牵连犯的认定,需要认真分析、探讨。
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| 关 键 词： | 增值税专用发票 犯罪 牵连犯 |
| 文章编号： | 1006-2920(2005)03-0090-04 |
| 修稿时间： | 2005年2月15日 |
Identify Single and More Crimes on Value Added Tax Invoice |
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| WANG Yun-Peng.Identify Single and More Crimes on Value Added Tax Invoice[J].Journal of Henan Education Institute(Philosophy and Social Science Edition),2005,24(3):90-93. |
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| Authors: | WANG Yun-Peng |
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| Abstract: | It is difficult to identify single and more crimes on value added tax invoice. Mainly including cheating national taxation by false invoiced,qualitative analysis about the placing after falsification of invoice,theoretic analysis about embroiler, and so on. |
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| Keywords: | value added tax invoice crimes embroiler |
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