虚开增值税专用发票犯罪,是随着我国实行增值税专用发票以来出现的一种新型的危害我国税收征管的犯罪,涉及问题较多,适用法律较难,现实中也存在较大的争议。具体的争议问题主要有:一是对“如实代开”行为是否犯罪化的讨论;二是关于虚开增值税专用发票数额的认定问题;三是关于此罪共犯问题等,本文主要探讨第二个问题。 The falsification of the VAT invoice crime is a new type of crime that has endangered the tax collection and administration in our country since the implementation of the special VAT invoice. There are many problems involved and the applicable law is more difficult. In reality, there is also a big controversy. Specific issues of controversy are: First, the “truthfully open” discussion of whether the conduct of criminal; second is about the value of false VAT invoices for the identification of issues; third is about the crime of accomplice issues, this article mainly discusses second question.