正规的快三平台

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广东省税务局1号欠税公告,涉案单位或涉嫌逃避追缴欠税罪

办案律师/作者: 何观舒 来源:正规的快三平台 日期 : 2017-08-28


正规的快三平台HEGUANSHU: XINGSHILVSHI、SHUIWUFANZUIBIANHULVSHIJIGUANGQIANGZHENGGUIDEKUAISANPINGTAISHUIWUFANZUIBIANHUYUYANJIUZHONGXINMISHUZHANG

 

2018NIAN8YUE22RI,GUOJIASHUIWUZONGJUGUANGDONGSHENGSHUIWUJUFABULE2018NIANDI1HAOQIANSHUIGONGGAO,GONGBUDEQIANJIAOSHUIKUANMINGDANDANGZHONG,ZOUTAO、SHIZONGDENASHUIRENYIJIQITAJINGSHUIWUJIGUANCHAWUXIALUODENASHUIRENGONGJI6408JIADANWEI,GONGJIQIANJIAOSHUIKUANYUE30.43YIYUAN,SHEJIZENGZHISHUI、QIYESUODESHUI、GERENSUODESHUI、CHENGSHIJIANSHEWEIHUSHUI、FANGCHANSHUI、YINHUASHUIDENGDUOGESHUIZHONG。

正规的快三平台QIANSHUIGONGGAOBANFASHIYOUGUOJIASHUIWUZONGJU200 4NIAN10YUE10RIGONGBU,YU2005NIAN1YUERISHIXING,QIMUDESHIWEILEGUIFANSHUIWUJIGUANDEQIANSHUIGONGGAOXINGWEI,DUCUNASHUIRENZIJUEJIAONAQIANSHUI,FANGZHIXINDEQIANSHUIDEFASHENG,BAOZHENGGUOJIASHUIKUANDEJISHIZUERUKU。《BANFA》DISANTIAODUIQIANSHUIDEDINGYIZUOLEMINGQUEGUIDING,SHIZHINASHUIRENCHAOGUOSHUISHOUFALV、XINGZHENGFAGUIGUIDINGDEQIXIANHUOZHENASHUIRENCHAOGUOSHUIWUJIGUANYIZHAOSHUISHOUFALV、XINGZHENGFAGUIGUIDINGQUEDINGDENASHUIQIXIANWEIJIAONADESHUIKUAN。

正规的快三平台SHEANDANWEIQIANJIAOYINGNASHUIKUANDEXINGWEIBUJINZAOCHENGLEGUOJIASHUIKUANDEYANZHONGLIUSHI,BEISHUIWUJIGUANLIERUSHUISHOUWEIFAN“HEIMINGDAN”,TONGSHIYEJIANGZIJIZHIYUXINGSHIFALVFENGXIANDANGZHONG,YIBUXIAOXINJIUHUIGOUCHENGFANZUI,XIANRULAOYUZHIZAI。《SHUISHOUZHENGGUANFA》DILIUSHIWUTIAO: “NASHUIRENQIANJIAOYINGNASHUIKUAN,CAIQUZHUANYIHUOZHEYINNICAICHANDESHOUDUAN,FANGAISHUIWUJIGUANZHUIJIAOQIANJIAODESHUIKUANDE,YOUSHUIWUJIGUANZHUIJIAOQIANJIAODESHUIKUAN、ZHINAJIN,BINGCHUQIANJIAOSHUIKUANBAIFENZHIWUSHIYISHANGWUBEIYIXIADEFAKUAN;GOUCHENGFANZUIDE,YIFAZHUIJIUXINGSHIZEREN。”ZHEIYANGDEXINGWEI,SHEXIANTAOBIZHUIJIAOQIANSHUIZUI。

一、逃避追缴欠税罪

TAOBIZHUIJIAOQIANSHUIZUI,SHIZHINASHUIRENWEIFANGUOJIASHUISHOUZHENGGUANFALVFAGUI,ZAIQIANJIAOYINGNASHUIKUANDEQINGKUANGXIA,GUYICAIQUZHUANYIHUOZHEYINNICAICHANDESHOUDUAN,ZHISHISHUIWUJIGUANWUFAZHUIJIAOQIANJIAODESHUIKUAN,SHUEJIAODADEXINGWEI。SHIFOUGOUCHENGTAOBIZHUIJIAOQIANSHUIZUI,XUYAOKANSHIFOUFUHEBENZUIDEFANZUIGOUCHENG。BENZUIDEKETISHIGUOJIADESHUISHOUZHENGSHOUGUANLIZHIXU,ZHUGUANSHANGBIAOXIANWEIGUYI,ZHUTISHITESHUZHUTI,JIQIANSHUIREN,KEGUANSHANGBIAOXIANGUYICAIQUZHUANYIHUOZHEYINNICAICHANDESHOUDUAN,ZHISHISHUIWUJIGUANWUFAZHUIJIAOQIANJIAODESHUIKUAN,SHUEJIAODADEXINGWEI。JUTIBIAOXIANRUXIA:

正规的快三平台1.XINGWEIRENQIANJIAONAYINGJIAOSHUIKUAN

QIANJIAONAYINGJIAOSHUIKUAN,TONGSUDIJIANGJIUSHIQIANSHUI,SHIZHINASHUIREN、KOUJIAOYIWURENCHAOGUOZHENGSHOUFALVFAGUIGUIDINGHUOSHUIWUJIGUANYIZHAOSHUISHOUFALV、FAGUIGUIDINGDENASHUIQIXIAN,WEIJIAOHUOSHAOJIAOSHUIKUANDEXINGWEI。《SHUISHOUZHENGGUANFA》DISANSHIYITIAOGUIDING: “NASHUIREN、KOUJIAOYIWURENANZHAOFALV、XINGZHENGFAGUIGUIDINGHUOZHESHUIWUJIGUANYIZHAOFALV、XINGZHENGFAGUIDEGUIDINGQUEDINGDEQIXIAN,JIAONAHUOZHEJIEJIAOSHUIKUAN。NASHUIRENYINYOUTESHUKUNNAN,BUNENGANQIJIAONASHUIKUANDE,JINGSHENG、ZIZHIQU、ZHIXIASHIGUOJIASHUIWUJU、DIFANGSHUIWUJUPIZHUN,KEYIYANQIJIAONASHUIKUAN,DANSHIZUIZHANGBUDECHAOGUOSANGEYUE。”WULUNSHIZAIFALVGUIDINGDEQIXIANYINEIHUOZHEZAIQIXIANYIWAI,WEIYIFAJIAONASHUIKUANDEXINGWEI,DOUSHIQIANSHUIXINGWEI,DANZAIQIXIANYINEIDEQIANSHUIXINGWEISHIBEIYUNXUDE,ZHIYOUZAIQIXIANYIWAICAIQUZHUANYIHUOZHEYINNICAICHANDEXINGWEI,CAIKENENGGOUCHENGBENZUI。

2.XINGWEIRENSHISHILEZHUANYIHUOZHEYINNICAICHANDEXINGWEI

XINGWEIRENSHISHIZHUANYIHUOZHEYINNICAICHANDEXINGWEI,ZHUYAOMUDESHIWEITAOBISHUIWUJIGUANZHUIJIAOQIQIANJIAOSHUIKUAN。SHOUXIAN,GENJU《SHUISHOUZHENGGUANFA》DISANSHIBATIAODIYIKUANDEGUIDING: “SHUIWUJIGUANYOUGENJURENWEICONGSHISHENGCHAN、JINGYINGDENASHUIRENYOUTAOBINASHUIYIWUXINGWEIDE,KEYIZAIGUIDINGDENASHUIQIZHIQIAN,ZELINGXIANQIJIAONAYINGNASHUIKUAN;ZAIXIANQINEIFAXIANNASHUIRENYOUMINGXIANDEZHUANYI、YINNIQIYINGNASHUIDESHANGPIN、HUOWUYIJIQITACAICHANHUOZHEYINGNASHUIDESHOURUDEJIXIANGDE,SHUIWUJIGUANKEYIZECHENGNASHUIRENTIGONGNASHUIDANBAO。RUGUONASHUIRENBUNENGTIGONGNASHUIDANBAO,JINGXIANYISHANGSHUIWUJU(FENJU)JUZHANGPIZHUN,SHUIWUJIGUANKEYICAIQUXIALIESHUISHOUBAOQUANCUOSHI: (YI)SHUMIANTONGZHINASHUIRENKAIHUYINXINGHUOZHEQITAJINRONGJIGOUDONGJIENASHUIRENDEJINEXIANGDANGYUYINGNASHUIKUANDECUNKUAN;(ER)KOUYA、CHAFENGNASHUIRENDEJIAZHIXIANGDANGYUYINGNASHUIKUANDESHANGPIN、HUOWUHUOZHEQITACAICHAN。”YOUCIKEZHI,ZHUANYIHUOZHEYINNICAICHANDEXINGWEI,DAOZHILESHUIWUJIGUANDEXINGZHENGQIANGZHIQUANWUFADEDAOSHIXIAN;QICI,ZHUANYIHUOZHEYINNICAICHANDEXINGWEIDEBIAOXIANXINGSHISHIDUOZHONGDUOYANGDE,RUCONGKAIHUYINXING、QITAJINRONGJIGOUDEZHANGHUZHONGTIQUCUNKUANHUOZHEZHUANYIDAOQITAZHANGHU,HUOZHEJIANGSHANGPIN、CHANPINDENGCAICHANZHUANYIDAOQITARENMINGXIAHUOZHEYINZANGQILAI。ZAIQIANSHUIQIJIAN,XINGWEIRENCAIQUZHUANYIHUOZHEYINNICAICHANTAOBIZHUIJIAOQIANSHUIDEXINGWEI,ZHEIYANGDANGRANFUHETAOBIZHUIJIAOQIANSHUIZUIDEGOUCHENGYAOJIAN。DANXUYAOZHUYIDESHI,XINGWEIRENXIANZHUANYIHUOZHEYINNICAICHAN,RANHOUZAIQIANSHUI,CIZHONGQINGKUANGYINGDANGZAINASHUIQIXIANZHIHOUCAINENGZHUIJIUQIXINGSHIZEREN。

正规的快三平台3.SHUIWUJIGUANWUFAZHUIJIAOQIQIANJIAOSHUIKUAN

SHUIWUJIGUANWUFAZHUIJIAOQIQIANJIAOSHUIKUANSHIXINGWEIRENZHUGUANMUDESUOZAI。SUOWEIWUFAZHUIJIAO,SHIZHIZAISHUIWUJIGUANCHONGFENDICAIQUGEZHONGSHUISHOUQIANGZHICUOSHIDEQINGKUANGXIA,RENGRANWUFAZHUIJIAONASHUIRENSUOQIANJIAODESHUIKUAN。GENJU《SHUISHOUZHENGGUANFA》DEGUIDING,SHUIWUJIGUANKEYICAIQUYIXIASHUISHOUQIANGZHICUOSHI: (1)SHUMIANTONGZHINASHUIRENKAIHUYINXINGHUOZHEQITAJINRONGJIGOUCONGQIDONGJIEDECUNKUANZHONGKOUJIAOSHUIKUAN;(2)YIFAPAIMAIHUOZHEBIANMAISUOKOUYA、CHAFENGDESHANGPIN、HUOWUHUOZHEQITACAICHAN,YIPAIMAIHUOZHEBIANMAISUODEDIJIAOSHUIKUAN。YINCI,BIXUSHIZAISHUIWUJIGUANCAIQULESHUISHOUQIANGZHICUOSHIDEQINGKUANGXIA,RENGRANWUFAZHUIJIAOQIANKUAN,CAIKEYIGOUCHENGTAOBIZHUIJIAOQIANSHUIZUI。LINGWAI,SHUIWUJIGUANZHUIJIAOSUOQIANSHUIKUANYINGYOUSHIJIANDEYAOQIU,JIZAIZHENCHAJIGUANLIANZHENCHAYIQIANNASHUIRENJIAONALESUOQIANSHUIKUANDE,BUCHENGLIBENZUI。RUGUOZAILIANZHENCHAYIHOU,YOUYUZHENCHAJIGUANDEJIERUCAIRANGXINGWEIRENJIAONASUOQIANSHUIKUANDE,BUYINGXIANGBENZUIDECHENGLI。

正规的快三平台4.TAOBIZHUIJIAOQIANSHUIDESHUEYINGZAIYIWANYUANYISHANG

GENJU2010NIAN5YUE7RI,ZUIGAORENMINJIANCHAYUAN、GONGANBU《GUANYUGONGANJIGUANGUANXIADEXINGSHIANJIANLIANZHUISUBIAOZHUNDEGUIDING(ER)》DI59TIAODEGUIDING,NASHUICAIQUZHUANYIHUOZHEYINNICAICHANDESHOUDUAN,ZHISHISHUIWUJIGUANWUFAZHUIJIAOQIANJIAODESHUIKUAN,SHUEZAI1WANYUANYISHANGDE,YINGYULIANZHUISU。YINCI,QIANJIAOSHUIKUANDESHUEBUDAOYIWANYUANDE,SHUYUYIBANDEXINGZHENGWEIFAXINGWEI,YOUSHUIWUJIGUANCHUYUXINGZHENGFAKUAN。

二、逃避追缴欠税罪的刑事责任

GENJU《XINGFA》DI203TIAODUIFANBENZUIGUIDINGLELIANGGEFADINGXINGFUDU: DIYI,NASHUIRENQIANJIAOYINGNASHUIKUAN,CAIQUZHUANYIHUOZHEYINNICAICHANDESHOUDUAN,ZHISHISHUIWUJIGUANWUFAZHUIJIAOQIANJIAODESHUIKUAN,SHUEZAIYIWANYUANYISHANGBUMANSHIWANYUANDE,CHUSANNIANYIXIAYOUQITUXINGHUOZHEJUYI,BINGCHUHUOZHEDANCHUQIANJIAOSHUIKUANYIBEIYISHANGWUBEIYIXIAFAJIN;DIER,ZHISHISHUIWUJIGUANWUFAZHUIJIAODESHUIKUANSHUEZAISHIWANYUANYISHANGDE,CHUSANNIANYISHANGQINIANYIXIAYOUQITUXING,BINGCHUQIANJIAOSHUIKUANYIBEIYISHANGWUBEIYIXIAFAJIN。

XUYAOZHUYIDESHI,DANWEIYEKEYIGOUCHENGTAOBIZHUIJIAOQIANSHUIZUI。DANWEIGOUCHENGBENZUIDE,SHIXINGSHUANGFAZHI,JIDUIDANWEIPANCHUFAJIN,BINGDUIQIZHIJIEFUZEDEZHUGUANRENYUANHEQITAZHIJIEZERENRENYUANYIZHAO《XINGFA》DI203TIAODEGUIDINGJINXINGCHUFA。

三、逃避追缴欠税罪的有效辩护策略

1.客观上没有实施逃避追缴欠税的行为

TAOBIZHUIJIAOQIANSHUIZUIDEKEGUANXINGWEIFANGMIANBIAOXIANWEI: XINGWEIRENBIXUJUYOUWEIFANSHUISHOUFAGUI,QIANJIAOYINGNASHUIKUAN,BINGCAIQUZHUANYIHUOZHEYINNICAICHANDESHOUDUAN,ZHISHISHUIWUJIGUANWUFAZHUIJIAOQIANJIAODESHUIKUAN,SHUEJIAODADEXINGWEI。JUCI,KEYIDECHUGOUCHENGTAOBIZHUIJIAOQIANSHUIZUIXUYAOFUHESANGETIAOJIAN: YISHICUNZAIQIANSHUIDEQIANTITIAOJIAN;ERSHISHISHILEZHUANYIHUOZHEYINNICAICHANDEXINGWEI;SANSHISHUIWUJIGUANWUFAZHUIJIAOQIANJIAODESHUIKUAN。RUGUOBUFUHESHANGSHUDEMOUYITIAOJIAN,BUGOUCHENGTAOBIZHUIJIAOQIANSHUIZUI。

(1)QIANSHUISHIQIANTITIAOJIAN

正规的快三平台XINGWEIRENCUNZAIQIANSHUISHISHISHIBENZUICHENGLIDEQIANTITIAOJIAN,RUGUOBUCUNZAIQIANSHUI,NEIJIUMEIYOUZHUIJIAODEBIYAO,GENGBUYONGSHUOXINGWEIRENTAOBIZHUIJIAOLE。《SHUISHOUZHENGSHOUGUANLIFA》DISANSHIYITIAODIYIKUANGUIDING: “NASHUIREN、KOUJIAOYIWURENANZHAOFALV、XINGZHENGFAGUIGUIDINGHUOZHESHUIWUJIGUANYIZHAOFALV、XINGZHENGFAGUIDEGUIDINGQUEDINGDEQIXIAN,JIAONAHUOZHEJIEJIAOSHUIKUAN。”DIERKUAN: “NASHUIRENYINYOUTESHUKUNNAN,BUNENGANQIJIAONASHUIKUANDE,JINGSHENG、ZIZHIQU、ZHIXIASHIGUOJIASHUIWUJU、DIFANGSHUIWUJUPIZHUN,KEYIYANQIJIAONASHUIKUAN,DANSHIZUIZHANGBUDECHAOGUOSANGEYUE。” YINCI,QIANSHUISHIZHINASHUIRENMEIYOUZAISHUIWUJIGUANGUIDINGDENASHUIQIXIANZHINEIANSHIJIAONASHUIKUAN,HUOZHEGUYITUOQIANSHUIKUANDEXINGWEI。ZAIRENDINGXINGWEIRENSHIFOUCUNZAI“QIANSHUI”SHISHISHI,SHOUXIANXUYAOCHAMINGDESHIQIANSHUIXINGWEISHIFOUYIJINGFADINGDENASHUIQIXIAN,RUGUOMEIYOUCHAOGUOFADINGDENASHUIQIXIAN,JIUBUCUNZAITAOBIZHUIJIAOQIANSHUIZUISUOYAOQIUDE“QIANSHUI”SHISHI。QICI,ZAINASHUIRENCUNZAIQIANSHUISHISHIDEQIANTIXIA,XUYAOKAOLVQIANSHUISHISHIFASHENGDEYUANYIN,SHIFOUCUNZAIZHENASHUIRENYINJINGYINGBUSHAN、ZIJINDUANQUEERFASHENGQIANSHUI,YIHUOZHESHINASHUIRENYONGYOUNASHUINENGLIERGUYITUOQIAN。RUNASHUIRENYINJINGYINGBUSHAN、ZIJINDUANQUEDENGKEGUANYUANYINERZAOCHENGDEQIANSHUI,BUYIJIANGCIQINGKUANGDANGCHENGFANZUICHULI。

(2)SHISHILEZHUANYIHUOZHEYINNICAICHANDEXINGWEI

XINGWEIRENSHIFOUSHISHILEZHUANYIHUOZHEYINNICAICHANDEXINGWEI,SHIGOUCHENGTAOBIZHUIJIAOQIANSHUIZUIDEGUANJIANSUOZAI。ZHUANYIHUOZHEYINNICAICHANDEXINGWEIYUQIANSHUIXINGWEICUNZAIZHEYINGUOGUANXI,JIXINGWEIRENZHUANYIHUOZHEYINNICAICHANDEXINGWEISHIWEILEBUJIAONAQIANSHUI,ZAOCHENGGUOJIASHUIKUANLIUSHI,DANXUYAOMINGQUEDESHI,ZHUANYIHUOZHEYINNIDEDUIXIANGBIXUSHICAICHAN,ERBUSHIXINGWEIRENBENREN。YINCI,DUIYUXINGWEIRENBINGWEIZHUANYIHUOZHEYINNICAICHAN,ERSHIQIBENRENTAONIHUOZHEDUOZANGQILAI,ZHISHISHUIWUJIGUANWUFAZHAODAOXINGWEIRENDE,ZEBUGOUCHENGTAOBIZHUIJIAOQIANSHUIZUI。

(3)SHUIWUJIGUANWUFAZHUIJIAOQIANJIAODESHUIKUAN

正规的快三平台ZHISHISHUIWUJIGUANWUFAZHUIJIAO,ZHEISHIXINGWEIRENDEFANZUIMUDE,YESHITAOBIZHUIJIAOQIANSHUIZUISUOYAOQIUDEKEGUANJIEGUO。WUFAZHUIJIAOSHIZHISHUIWUJIGUANTONGGUOFALVGUIDINGDEXIANGYINGCHENGXU,YIRANWUFABAOZHENGSHUIKUANDEZHENGSHOU。GENJU《SHUISHOUZHENGSHOUGUANLIFA》DISANSHIBATIAOZHIGUIDING,NASHUIRENYOUZHUANYIHUOZHEYINNICAICHANDEXINGWEI,SHUIWUJIGUANKEYIYAOQIUNASHUIRENTIGONGNASHUIDANBAO,DUIYUBUTIGONGDANBAODENASHUIREN,JINGPIZHUN,SHUIWUJIGUANKEYICAIQUTONGZHIKAIHUYINXINGDONGJIE、CHAFENG、KOUYANASHUIRENCAICHANDESHUISHOUBAOQUANCUOSHI。DANSHI,XINGWEIRENJIANGZIJINHECAICHANZHUANYI、YINNI,ZHISHIQIANJIAOSHUIKUANNANYIZHUIJIAODE,JIGUOJIAZAOCHENGSUNSHI,ZAOCHENG“QIANSHUIWUFAZHUIJIAO”DESHISHI,CAINENGCHENGLITAOBIZHUIJIAOQIANSHUIZUI。

2.逃避追缴欠税的数额未达到刑事案件立案追诉标准

正规的快三平台TAOBIZHUIJIAOQIANSHUIZUISHUYUJIEGUOFAN,XUYAODADAOYIDINGDEWEIHAIJIEGUOCAINENGGOUCHENGCIZUI,YIJITAOBIZHUIJIAOQIANSHUIXUYAODADAOYIDINGDESHUE,RUGUOWEIDADAOXIANGYINGDESHUEZEBUGOUCHENGFANZUI。XUYAOMINGQUEDESHI,ZHEILISUOSHUODESHUEZHIDESHISHUIWUJIGUANYUNYONGXINGZHENGQIANGZHISHOUDUAN,RUSHUISHOUBAOQUAN、SHUISHOUQIANGZHIZHIXINGDENGSHOUDUANDOUWUFAZHUIHUIDEQIANSHUISHUE,ERFEIXINGWEIRENZHUANYIHUOYINNIDECAICHANSHUE,YEBUSHIXINGWEIRENDESHIJIQIANSHUISHUE。ZHEISANGESHUEYOUSHISHITONGYIDE,YOUSHISHIBUTONGYIDE,BIXUZHUNQUEBAWO。WUFAZHUIJIAODEQIANSHUIDABUDAOFADINGSHUEDE,YOUSHUIWUBUMENYIFAZUOXINGZHENGCHUFA。

正规的快三平台GENJU《ZUIGAORENMINJIANCHAYUAN GONGANBUGUANYUGONGANJIGUANGUANXIADEXINGSHIANJIANLIANZHUISUBIAOZHUNDEGUIDING(ER)》DIWUSHIJIUTIAO [TAOBIZHUIJIAOQIANSHUIAN(XINGFADIERBAILINGSANTIAO)]: “NASHUIRENQIANJIAOYINGNASHUIKUAN,CAIQUZHUANYIHUOZHEYINNICAICHANDESHOUDUAN,ZHISHISHUIWUJIGUANWUFAZHUIJIAOQIANJIAODESHUIKUAN,SHUEZAIYIWANYUANYISHANGDE,YINGYULIANZHUISU。”

3.不具有欠税的主观故意

正规的快三平台TAOBIZHUIJIAOQIANSHUIZUIDEZHUGUANFANGMIANBIAOXIANWEIGUYI。SUITAOBIZHUIJIAOQIANSHUIZUIZAIZHUGUANFANGMIANBIAOXIANWEIGUYI,BINGQIEJUYOUTAOBIJIAONAYINGJIAONAKUANERFEIFAHUOLIDEMUDE,XINGWEIRENDEGUYIBUJINBIAOXIANWEIQIDUIQIANKUANYINGNASHUIKUANDESHISHISHIMINGZHIDE,HAIBIAOXIANWEIXINGWEIRENWEIDADAOZUIZHONGTAOBINASHUIDEMUDEERGUYIZHUANYIHUOZHEYINNICAICHAN,ZHISHISHUIWUJIGUANWUFAZHUIJIAOQIQIANJIAODESHUIKUAN。DANSHI,XUYAOQUBIEDESHI,QIANSHUIRENMEIYOUTAOBIZHUIJIAOQIANSHUIZUIDEZHUGUANGUYI,QIQIANSHUISHIYOUYUSHENGCHANJINGYINGBUSHANERDAOZHIZIJINDUANQUEWUFAJIAONASHUIKUAN,CIQINGXINGBUYIZUOCHUFANZUICHULI。

4.不符合逃避追缴欠税罪的主体条件

TAOBIZHUIJIAOQIANSHUIZUIDEZHUTIWEITESHUZHUTI,JIQIANSHUIREN,BAOKUOFUYOUNASHUIYIWUDEDANWEIHEGEREN,DANBUBAOKUOKOUJIAOYIWUREN。YINCI,ZAISIFASHIJIANDANGZHONG,XUYAOZHUNQUEDEJIEDINGXINGWEIZHUTISHIFOUJUYOUNASHUIRENDEZHUTIZIGE,DUIYUBUSHIFALVFAGUIGUIDINGWEINASHUIRENDE,BUFUHETAOBIZHUIJIAOQIANSHUIZUIDEZHUTIGOUCHENGYAOJIAN,BUGOUCHENGTAOBIZHUIJIAOQIANSHUIZUI。

 

【关键词】欠税公告  逃避追缴欠税罪  有效辩护

 


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何观舒
何观舒经济、税务犯罪案件辩护律师
证件号:037033
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