目前,对于犯罪嫌疑人在伪造的发票上用税控机等工具填写(打印)虚假的消费单位名称、用途、金额和开票单位名称,并加盖开票单位公章(有的系伪造的单位公章)的行为如何定性,在司法实践中争议不断,处理结果也各不相同。笔者认为,此种行为不能定 At present, for the suspect in the fake invoice with tax control and other tools to fill out (print) false consumer name, purpose, amount and invoicing unit name, and stamped with the official seal of the billing unit (some fake unit seal) How to conduct qualitative behavior, controversial in judicial practice constantly, the results also vary. I believe that such behavior can not be set