虚开增值税专用发票罪在法律适用方面存在着诸多争议,包括主观罪过问题、单位犯罪问题、与相关罪名之间的界限问题、以及损失数额的认定问题等。在单位犯罪问题中还提出了争议较大的承包企业的虚开增值税专用发票行为。针对上述问题,本文结合理论与实践作了全面、深入的分析阐述,以期对司法实践有所裨益。 There are many controversies about the application of law such as the issue of subjective guilt, the problem of unit crime, the boundary between guilty parties and the related charges, and the determination of the amount of loss. In the issue of unit crime has also raised controversial contracting enterprises fictitious VAT invoices. In response to the above problems, this article made a comprehensive and in-depth analysis and elaboration with theory and practice in the hope of benefiting judicial practice.