“醉驾入刑”和虚开普通发票罪在《刑法修正案(八)》得到不同的待遇,本文从五个方面对造成这种情况的原因进行了分析,进而从二者对法益的保护、法律适用、使用资源的合理性和刑罚的设置等角度进行了对比思考,认为“醉驾入刑”受到的社会关注应该降温,而虚开普通发票罪更值得我们关注。 “Drunk driving into the penalty ” and the fictitious ordinary invoice crime in the “Criminal Law Amendment (8)” get different treatment, this article from five aspects of the causes of this situation were analyzed, and then from the two of legal interests Protection, the application of law, the rationality of using resources and the setting of criminal punishment. It is considered that the social concern of “drunk driving into criminal law” should be cooled down, and the crime of false ordinary invoices deserves our attention.