虚开增值税专用发票罪是伴随国家进行税制改革而出现的一种新的犯罪形式。这种犯罪出现的时间虽不长,但是发展蔓延的速度很快,且案值越来越大,严重扰乱了税收秩序和经济秩序,使国家蒙受巨大损失。如1997年上半年,在浙江省金华县发生的虚开增值税专用发票案,嫌疑虚开价税合计达65亿元,国家税款流失超过10亿元。可见,虚开增值税专用发票犯罪已成为经济领域犯罪中的一个十分突出的严重问题。如何认识此类犯罪,并采取相关措施预防和减少此类犯罪的发生,无疑是税务部门和公安部门所要思考的新课题。本文试就虚开增值税专用发票罪的构成、成因、手段及对策浅谈自己的看法。一增值税是以商品销售额和应税劳务营业额为计税依据,运用税款抵扣原则计算征收的一种流转税。其实质是对增值额课税,即由当期销项税额抵扣当期进项税额来实现的。增值税专用发票是按照增 The crime of falsifying value-added tax special invoices is a new type of crime that accompanies the state’s tax system reform. Although this crime did not occur for a long time, the rapid development and spread of the crime and the increasing case value severely disrupted the tax order and the economic order, thereby causing huge losses to the country. For example, in the first half of 1997, in the case of fake VAT invoices that occurred in Jinhua County, Zhejiang Province, the suspected fictitious price-added tax amounted to 6.5 billion yuan and the national tax loss was over 1 billion yuan. Can be seen that falsifying the VAT invoice crime has become a very serious problem in the economic field of crime. How to recognize such crimes and take relevant measures to prevent and reduce the occurrence of such crimes is undoubtedly a new topic to be considered by tax departments and public security departments. This article attempts to fake the VAT invoices for the crime, causes, methods and measures to talk about their own views. A value-added tax is based on sales of goods and taxable turnover as a tax basis, the use of tax deduction principle of calculating a turnover tax levied. Its essence is to value-added tax, that is, the current output tax deduction of current input tax to achieve. VAT invoices are in accordance with the increase