On the Cognizance of the Defendant’s Status in the Crime of Falsely Issuing VAT Invoices in China Abstract

Abstract

The status of defendant is the basis of criminal punishment, and the status of defendant in the crime of false VAT (value added tax) invoicing in China includes principal, accessory and coercion. In criminal justice, the improper operation and characterization of "handled separately" have led to the misidentification of principal, accessory and coercion, which violates the principle of criminality and punishment. In judicial practice, the status of the defendant can be defined on the basis of facts such as the initiator of the criminal intent, the level of participation, the rights and interests of the "shareholders", the actual income and the identity of the proxy bookkeeper. In particular, the degree of knowledge of the agent bookkeeper must be determined according to whether it constitutes a joint crime, the agency bookkeeping agency and the enterprise commissioned agency contract rights and obligations are not clear as the factual basis for the agent bookkeeper constitute a principal offender.