The constituent elements of the crime of falsely issuing special VAT invoices are:

1. Object elements. The object of this crime is the state’s supervision and management system of special VAT invoices;

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2. Objective elements. The objective aspect of this crime is the violation of invoice management regulations and the act of falsely issuing special value-added tax invoices;

3. Subject elements. The subject of this crime is a general subject. ;

4. The subjective element of this crime is intentionality.

The functions of VAT invoices are as follows:

1. The special VAT invoice is a commercial voucher. Since tax deduction is implemented for purchases based on invoices, the buyer must report to the seller Payment of VAT, therefore, is also a tax payment voucher, which serves as legal proof of the seller's tax liability and the purchaser's input tax;

2. It reflects the characteristics of universal collection of VAT and fair tax burden.

Special value-added tax invoices are produced, designed and printed under the supervision of the State Administration of Taxation. They are only available for purchase by general taxpayers of value-added tax. They serve as both important accounting documents for taxpayers to reflect their economic activities and as records. The legal proof of the seller's tax liability and the purchaser's input tax; it is an important and decisive legal special invoice in the calculation and management of value-added tax.

The implementation of special VAT invoices is a key step in the VAT reform. It is different from ordinary invoices. It not only has the function of commercial vouchers, but also requires tax deductions based on the invoices. Pay VAT to the seller. It functions as a tax payment certificate. More importantly, special VAT invoices connect all links from the initial production to final consumption of a product, maintaining the integrity of the tax and reflecting the role of VAT.

In summary, the purpose of the crime of falsely issuing special VAT invoices is to illegally deduct taxes. If the perpetrator only falsely issued special VAT invoices without illegally deducting taxes, he should be punished It was deemed an attempted crime.

Legal basis:

"Criminal Law"

Article 205

False issuance of special value-added tax invoices or false issuance of Anyone who fraudulently obtains export tax refunds or other invoices for tax deductions shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; if the amount of falsely issued taxes is relatively large or there are other serious circumstances , shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years, and a fine of not less than 50,000 yuan but not more than 500,000 yuan; if the amount of falsely paid taxes is huge or there are other particularly serious circumstances, the sentence shall be not less than 10 years of fixed-term imprisonment or life imprisonment, and also to a fine of not less than 50,000 yuan but not more than 500,000 yuan. A fine of not less than RMB 50,000 but not more than RMB 500,000 or property confiscation may be imposed.

If a unit commits a crime stipulated in this article, the unit shall be fined, and the person directly in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; the amount of falsely paid taxes shall be greater than If there are serious circumstances or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years; if the amount of falsely paid taxes is huge or there are other particularly serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment.