The crime of making out special invoices for value-added tax is too strange to understand, and causing a lot of divergences, E.
虚开增值税专用发票罪是1997年刑法规定的一个新罪名,司法实践中对诸多问题存在分歧,诸如:虚开增值税专用发票又以此骗取国家税款的行为之定性、伪造增值税专用发票并虚开的行为之定性、"变造"增值税专用发票之处理等。
The crime of making out special invoices for value added tax has been generated by the system of Value added tax, and the system of VAT also has some great effects on the crime of making out special invoices for value added tax.
虚开增值税专用发票罪是随着我国实行增值税制度产生的，而增值税制度的变化也对虚开增值税专用发票犯罪具有重大影响。