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税务犯罪辩护律师: “如实代开”并不必然构成虚开增值税专用发票罪

办案律师/作者: 何观舒 来源:正规的快三平台 日期 : 2017-05-22

HEGUANSHU: SHUIWUFANZUIBIANHULVSHI.JINGJIFANZUIBIANHULVSHI、GUANGQIANGZHENGGUIDEKUAISANPINGTAIXINGSHILVSHIJIZHENGGUIDEKUAISANPINGTAI SHUIWUFANZUIBIANHUYUYANJIUZHONGXINMISHUZHANG

XUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDE“XUKAI”BAOKUO: WEITARENXUKAI、WEIZIJIXUKAI、RANGTARENWEIZIJIXUKAI、JIESHAOTARENXUKAIDENGXINGWEI。DANJINNIANLAI,ZAISHEXIANXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDEANJIANDANGZHONG,RUSHIDAIKAIZENGZHISHUIZHUANYONGFAPIAODEQINGXINGSHIYOUFASHENG,RUSHIDAIKAISHIFOUSHUYUXUKAI,SHIFOUGOUCHENGXUKAIZENGZHISHUIZHUANYONGFAPIAOZUI,LILUNJIEHESHIWUJIEDUICIDOUCUNZAIZHEHENDADEZHENGYI,BUTONGDERENSHIYULIJIEYEZAOJIULEFALVSHIYONGSHANGDEPIANCHA。DUIRUSHIDAIKAIXINGWEIDEZHUNQUERENDING,BUJINGUANXIDAOZUIYUFEIZUIDEQUFEN,YEGUANXIDAOSHIWUDANGZHONGRUHEZHUNQUESHIYONGFALV,ZUODAOFADANGQIZUI。

一、“如实代开”的含义

ZAILEJIESHENMESHIRUSHIDAIKAIZHIQIAN,XIANKANYIXIASHENMESHIDAIKAI,SUOWEIDAIKAI,SHIZHIZENGZHISHUIZHUANYONGFAPIAODECHIYOURENWEIYUZIJIMEIYOUFASHENGZHIJIEGOUXIAOGUANXIDETARENKAIJUZENGZHISHUIZHUANYONGFAPIAODEXINGWEI。GENJUTARENSHIFOUCUNZAIZHENSHIDESHANGPINJIAOYIHUODONG,KEYIBADAIKAIFENWEISANZHONGQINGXING: YISHITARENMEIYOUCUNZAIZHENSHIDESHANGPINJIAOYIHUODONGERWEITARENXUKAIZENGZHISHUIZHUANYONGFAPIAO;ERSHITARENCUNZAIZHENSHIDESHANGPINJIAOYIHUODONG,DANKAIJUYUQISHANGPINJIAOYIEBUXIANGFUHEDEZENGZHISHUIZHUANYONGFAPIAO;SANSHITARENCUNZAIZHENSHIDESHANGPINJIAOYIHUODONG,QIEKAIJUYUSHANGPINJIAOYIEYIZHIDEZENGZHISHUIZHUANYONGFAPIAO。QIANLIANGZHONGQINGXINGSHUYU“WEITARENXUKAI”ZENGZHISHUIZHUANYONGFAPIAODEXINGWEI,DISANZHONGQINGXINGSHI“RUSHIDAIKAI”ZENGZHISHUIZHUANYONGFAPIAODEXINGWEI。ERXUKAI,SHIZHIZENGZHISHUIZHUANYONGFAPIAOCHIYOURENZAIMEIYOUZHENSHISHANGPINJIAOYIHUODONGQINGKUANGXIAERXUKAIZENGZHISHUIZHUANYONGFAPIAO,HUOZHESUICUNZAIZHENSHIDESHANGPINJIAOYI,DANKAIJUYUSHIJISHANGPINJIAOYIBUYIZHIDEZENGZHISHUIZHUANYONGFAPIAO。SUIRANDAIKAIQINGXINGZHONGDE“WEITARENXUKAI”YUXUKAIZHIJIANCUNZAIZHONGHEDEQINGXING,DANDAIKAIYUXUKAIBINGBUSHITONGYIGEGAINIAN。JUCI,“RUSHIDAIKAI”SHIZHIZENGZHISHUIZHUANYONGFAPIAODECHIYOURENZAITARENCUNZAIZHENSHIDESHANGPINJIAOYIHUODONGDEQINGKUANGXIA,YINGTARENDEQINGQIU,WEITARENKAIJUYUSHANGPINJIAOYIEYIZHIDEZENGZHISHUIZHUANYONGFAPIAODEXINGWEI。

二、“如实代开”认定为“虚开”的由来

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三、税法上的虚开不等同于刑法上的虚开

GENJU《FAPIAOGUANLIBANFA》DISANSHIQITIAOZHIGUIDING: “WEIFANBENBANFADIERSHIERTIAODIERKUANDEGUIDINGXUKAIFAPIAODE,YOUSHUIWUJIGUANMEISHOUWEIFASUODE;XUKAIJINEZAI1WANYUANYIXIADE,KEYIBINGCHU5WANYUANYIXIADEFAKUAN;XUKAIJINECHAOGUO1WANYUANDE,BINGCHU5WANYUANYISHANG50WANYUANYIXIADEFAKUAN;GOUCHENGFANZUIDE,YIFAZHUIJIUXINGSHIZEREN。”“FEIFADAIKAIFAPIAODE,YIZHAOQIANKUANGUIDINGCHUFA。”ER《FAPIAOGUANLIBANFA》DIERSHITIAODIERKUANGUIDING: “RENHEDANWEIHEGERENBUDEYOUXIALIEXUKAIFAPIAOXINGWEI: (YI)WEITAREN、WEIZIJIKAIJUYUSHIJIJINGYINGYEWUQINGKUANGBUFUDEFAPIAO;(ER)RANGTARENWEIZIJIKAIJUYUSHIJIJINGYINGYEWUQINGKUANGBUFUDEFAPIAO;(SAN)JIESHAOTARENKAIJUYUSHIJIJINGYINGYEWUQINGKUANGBUFUDEFAPIAO。”KEJIAN,SHUIFASHANGBARUSHIDAIKAIFAPIAODEXINGWEIGUILEIWEIXUKAI,YINWEIZAIRUSHIDAIKAIDEQINGKUANGXIA,FAPIAOJIZAIDEJIAOYISHIXIANGBINGBUSHIZHENSHIFASHENGYUKAIPIAOFANGHESHOUPIAOFANGZHIJIAN。SUIRAN,SHUIFABARUSHIDAIKAIGUILEIWEIXUKAI,NEIMESHIFOUYIDINGSHUYUXINGFASHANGDEXUKAINI?GENJUZUIXINGFADINGDEYUANZE,ZHINENGYOUXINGFAGUIDINGSHENMESHIFANZUI,YIJIDUIFANZUICHUYIHEZHONGXINGFA,GOUCHENGFANZUIBUJINXUYAOFUHEMOUGEZUIDEFANZUIGOUCHENGYAOJIAN,HAIJUYOUSHEHUIWEIHAIXING、XINGSHIWEIFAXING、YINGSHOUXINGSHICHENGFAXINGDENGTEZHENG。

四、如实代开增值税专用发票行为的定性

正规的快三平台SUIRANSHUIFASHANGJIANGRUSHIDAIKAIRENDINGWEIXUKAIDEQINGXING,DANXINGFAXUYAODUICIJINXINGZHONGXINPINGJIA,SHIFOUFUHEXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDEGOUCHENGYAOJIAN,SHIFOUXUYAOCHUYIXINGFA,XUYAOGENJUJUTIQINGKUANGERJINXINGRENDING。

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(YI)RUSHIDAIKAIDEJUTIQINGKUANGFENXI

1.WEITARENRUSHIDAIKAI

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正规的快三平台2.RANGTARENWEIZIJIRUSHIDAIKAI

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正规的快三平台YISHANGSHULAIKAN,BIZHERENWEI,RUSHIDAIKAIZENGZHISHUIZHUANYONGFAPIAODEXINGWEISHIFOUXUYAORUXING,SHIFOUXUYAOJIESHOUXINGSHICHUFA,SHOUDAOXINGFADEGUIZHI,ZAIYUXINGWEIRENSHIFOUMINGZHIRUSHIDAIKAIDEXINGWEIHUIDAOZHIGUOJIAZENGZHISHUISHUIKUANCHUYUKENENGLIUSHIDEWEIXIANZHUANGTAIHUOZHIJIEDAOZHIGUOJIASHUIKUANSUNSHI。

正规的快三平台(ER)RUSHIDAIKAIDEXINGWEIBINGBUBIRANGOUCHENGXUKAIZENGZHISHUIZHUANYONGFAPIAOZUI

正规的快三平台1.CONGXINGFALILUNJIAODUJIEDURUSHIDAIKAIXINGWEI

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YINCI,BIZHERENWEI,DUIYU“RUSHIDAIKAI”SHIFOUGOUCHENGXUKAIZENGZHISHUIZHUANYONGFAPIAOZUI,BIXUJIEHEJUTIQINGKUANG,SHIZHIYIYISHANGDUIQIJINXINGJIEDU,BIXUYAOYOUPIANQUGUOJIASHUIKUANDEMUDE,BINGQIEZAOCHENGGUOJIAZENGZHISHUIKUANDELIUSHIHUOZHESHIZENGZHISHUIKUANCHUYUKENENGLIUSHIDEWEIXIANZHUANGTAI。

正规的快三平台2.ZUIGAORENMINFAYUANFUHANDUIRUSHIDAIKAIXINGWEIDEJIEDU

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DANSHI,《FUHAN》CONGXINGZHISHANGLAIKANBINGBUSHISIFAJIESHI,ZHISHUYUSIFAJIESHIXINGZHIWENJIAN,YINCIXIAOLISHANGJUYOUHENDADEJUXIANXING,YEZHENGSHIYINWEIZHEIYANGDEJUXIANXING,ZAOCHENGLESHIWUSHIYONGSHANGDEBUYIZHI。《FUHAN》DUIYUXUKAIZENGZHISHUIZHUANYONGFAPIAOFANZUIANJIANDESHENPANDEYINGXIANGLIRENGRANSHIYOUXIANDE,YEHENSHAOFAGUANJIANGCIQINGXINGDEXUKAIZUOCHUWUZUIDEPANJUE,RENGRANWUFAYOUXIAOJIEJUEFALVSHIYONGSHANGMIANLINDEZHUDUOWENTI。

【关键词】税务犯罪辩护律师 虚开增值税专用发票罪 如实代开


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何观舒
何观舒经济、税务犯罪案件辩护律师
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