Dissertation > Excellent graduate degree dissertation topics show

Discussion of Falsely Making Out Special Invoice-Added Tax Crime

Author: HuangXiongFeng
Tutor: LiuZhiJian
School: Lanzhou University
Course: Criminal Law
Keywords: the crime of making out special invoices for value-added tax the crime of tax evasion influence offense to intent sum of criminal
CLC: D924.3
Type: Master's thesis
Year: 2011
Downloads: 147
Quote: 0
Read: Download Dissertation

Abstract


When the crime of making out special invoices for value-added tax arises, disputes are never stopped about this new kind of crime among law for academic and for professional. The Amendments to the Criminal Law of the PRC has promulgated in 28th February,2009 which has made drastic revision on the crime of tax evasion(Act 201, Criminal Law).The author provides a new point of view about the discussion of the crime on the occasion of the above regulation, expresses his opinions deeply after farther study.After the research of the crime of making out special invoices for value-added tax and the crime of tax evasion, it can be seen that the crime of making out special invoices for value-added tax was segregated from the crime of tax evasion on a given historical condition that they had essential relationships, as a result, the crime of making out special invoices for value-added tax is a kind of the crime of tax evasion substantively. We came to the conclusion that the crime of making out special invoices for value-added tax has the same purpose as well as the objective behavior as the crime of tax evasion which intends to defraud the national taxation. I Hereby suggest that we can use the revision on the crime of tax evasion the same way into the crime of making out special invoices for value-added tax, what’s more, new opinions and forecasts has been provided on the revision of the crime of making out special invoices for value-added tax.While the author compares the two kinds of crimes, he carries out the research on the most controversial problems about the crime of making out special invoices for value-added tax. For instance, he proves into the problem of substitute the service of invoicing from the angle of joint offence and gives the recognition of its characteristic. He clarifies the fuzzy boundary about determination of the sum of the criminal about the crime of making out special invoices for value-added tax and highlights the different viewpoints against the accustomed measures.

Related Dissertations

  1. Broiler Responses to Reduced-protein Diets Suppleme Nted with Synthetic Amino Acids and Small Peptides,S831.5
  2. Research on the Regional Difference and Influence Factors of China’s Carbon Emissions,X502
  3. Use of Influence Judicial Determination of Bribery,D924.392
  4. Research of Differences between Foreign Players and Systems of Foreign Players of CBA and NBA,G841
  5. Research on the International Competitiveness of China’s Cultural Trade and Its Influence Factors,F224;G125
  6. PE teachers Qinghai health status and interventions,G807.4
  7. Overall style Confucian Literary Analysis,I206.2
  8. Research on International Competitiveness and Export Influence Factors of China’s Peach Industry,F224;F752.62
  9. Tai'an City, 886 the third trimester of pregnancy nutrition and health of women and childbirth survey analysis,R714.2
  10. The Influence of Meta-cognitive Strategies on English Achievements of English-majors from Private Universities,H319
  11. The Influence of Media on Audience in Public Crisis Communication,G206
  12. Research on the Influence of Digital Reading on Traditional Reading,G237.6
  13. The Research of Futsal’s Current Situation and Countermeasures in Nanning,G843
  14. Japan’s National Characters and Their Effects Towards the Development of Japan’s Professional Sports,G813.13
  15. Research on the Problem of Modern China’s Foreign Aid,F125.4
  16. AHP-based Impact Assessment about Government Portal Site,D630
  17. Using Influence Bribery Crime Question Research,D924.392
  18. Lu Xun and Yanan Literature and Art,I206.6
  19. To see Protestant missionaries understanding of modern Chinese language and literature from the English newspapers,I206.6
  20. L’imitation Et La Transformation Du Come De Mont-Cristo au Liao Cheng Jue,I207.42
  21. Research on the Affecting Factors of Absorptive Capacity of Knowledge in the Foreign Language Training Institutions of Shenyang,F719

CLC: > Political, legal > Legal > Chinese law > Criminal law > Sub-rule
© 2012 www.DissertationTopic.Net  Mobile