试题与答案

某餐厅老板林某从税务机关领购增值税发票后,将其中的30张卖给他人。后见出售增值税发票

题型:多项选择题

题目:

某餐厅老板林某从税务机关领购增值税发票后,将其中的30张卖给他人。后见出售增值税发票有利可图,就从外地购入伪造的增值税发票100张,再出售与他人。林某的行为构成何罪:

A.非法购买增值税专用发票罪

B.出售伪造的增值税专用发票罪

C.非法出售增值税专用发票罪

D.购买伪造的增值税专用发票罪

答案:

参考答案:B,C,D

解析:本题考查涉及增值税专用发票的犯罪。 林某将领购的增值税发票出售的行为构成非法出售增值税专用发票罪。其购入伪造的增值税发票又出售的行为,根据《刑法》第208条第2款规定:“非法购买增值税专用发票或者购买伪造的增值税专用发票又虚开或者出售的,分别依照本法第205条、第206条、第207条的规定定罪处罚”,即应以购买伪造的增值税专用发票罪和出售伪造的增值税专用发票罪论处,实行并罚。而非法购买增值税专用发票罪是指违反国家发票管理法规,故意非法购买真的增值税专用发票的行为。

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