对发票犯罪可以先予行政罚款林雄根据全国人大常委会《关于惩治虚开、伪造和非法出售增值税专用发票犯罪的决定》第十二条规定，发票犯罪涉及到被犯罪分子非法抵扣和骗取的税款，应由税务机关上交国库，但对构成犯罪的发票违法行为是由税务机关决定罚款还是由司法机关判处... Article 23 of the Decision of the Standing Committee of the National People’s Congress on Punishing Fake, False and Illegal Sale of Value Added Tax Invoices Article 12 of the Provisions of the Standing Committee of the National People’s Congress stipulates that the crime of invoicing involves the illegal deduction by criminals and Taxes cheated should be turned over to the state treasury by the tax authorities, but the fines for the invoices constituting a crime are decided by the tax authorities or imposed by the judiciary ...