Problems on Crime of Falsely Making out Invoice for Value-added Tax
LIANG Jian(Chekiang Province Highlevel Court, Hangzhou 310012, China)
The crime concerning falsely making out special invoice for valueadded tax is a new crime after the tax reform. The author begins to analyze this question from the addedtax and the invoice for addedtax, then sets forth the method of how to calculate the losses to the interest of State for the acts of falsely making out the special invoice for addedtax,and make a difference between the crime of falsely making out the special invoice for addedtax and other relevant crime and look forward to the future of the fate of this crime.
【CateGory Index】： D924.3