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虚开增值税专用发票定罪量刑标准的调整对虚开增值税专用发票罪案件司法实践的影响

办案律师/作者: 何观舒 来源:正规的快三平台 日期 : 2018-08-31

何观舒: 刑事律师、税务犯罪辩护律师暨广强正规的快三平台税务犯罪辩护与研究中心秘书长

 

正规的快三平台2018NIAN8YUE22RI,ZUIGAORENMINFAYUANYINFALE《GUANYUXUKAIZENGZHISHUIZHUANYONGFAPIAODINGZUILIANGXINGBIAOZHUNYOUGUANWENTIDETONGZHI》(YIXIAJIANCHENG《TONGZHI》),《TONGZHI》GUIDING,“RENMINFAYUANZAISHENPANGONGZUOZHONGBUZAICANZHAOZHIXING《ZUIGAORENMINFAYUANGUANYUSHIYONG<QUANGUORENMINDAIBIAODAHUICHANGWUWEIYUANHUIGUANYUCHENGZHIXUKAI、WEIZAOHEFEIFACHUSHOUZENGZHISHUIZHUANYONGFAPIAOFANZUIDEJUEDING>DERUOGANWENTIDEJIESHI》(FAFA〔1996〕30HAO)DIYITIAOGUIDINGDEXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDEDINGZUILIANGXINGBIAOZHUN”,BINGMINGQUELEXUKAIZENGZHISHUIZHUANYONGFAPIAOXINGSHIANJIANDINGZUILIANGXINGDESHUEBIAOZHUN,“KEYICANZHAO《ZUIGAORENMINFAYUANGUANYUSHENLIPIANQUCHUKOUTUISHUIXINGSHIANJIANJUTIYINGYONGFALVRUOGANWENTIDEJIESHI》(FASHI〔2002〕30HAO)DISANTIAODEGUIDINGZHIXING,JIXUKAIDESHUIKUANSHUEZAIWUWANYUANYISHANGDE,YIXUKAIZENGZHISHUIZHUANYONGFAPIAOZUICHUSANNIANYIXIAYOUQITUXINGHUOZHEJUYI,BINGCHUERWANYUANYISHANGERSHIWANYUANYIXIAFAJIN;XUKAIDESHUIKUANSHUEZAIWUSHIWANYUANYISHANGDE,RENDINGWEIXINGFADIERBAILINGWUTIAOGUIDINGDE‘SHUEJIAODA’;XUKAIDESHUIKUANSHUEZAIERBAIWUSHIWANYUANYISHANGDE,RENDINGWEIXINGFADIERBAILINGWUTIAOGUIDINGDE‘SHUEJUDA’”。

XUKAIZENGZHISHUIZHUANYONGFAPIAOZUISHEJISANGESHUEBIAOZHUN: YISHIRUZUISHUE,ZHEISHIXINGWEIRENSHIFOUGOUCHENGFANZUIDESHUEBIAOZHUN;ERSHISHUEJIAODADEBIAOZHUN;SANSHISHUEJUDADEBIAOZHUN。《1996NIANJIESHI》DANGZHONGMINGQUEGUIDINGLESHANGSHUSANGESHUE,“XUKAISHUIKUANSHUE1WANYUANYISHANGDEHUOZHEXUKAIZENGZHISHUIZHUANYONGFAPIAOZHISHIGUOJIASHUIKUANBEIPIANQU5000YUANYISHANGDE,YINGDANGYIFADINGZUICHUFA”,“XUKAISHUIKUANSHUE10WANYUANYISHANGDE,SHUYU‘XUKAIDESHUIKUANSHUEJIAODA’”,“XUKAISHUIKUANSHUE50WANYUANYISHANGDE,SHUYU‘XUKAIDESHUIKUANSHUEJUDA’”。XINGSHISHENPANZHONGYEYIZHISHIYONG《1996NIANJIESHI》DESHUEBIAOZHUNLAIDINGZUILIANGXING,DANGAIBIAOZHUNYIJINGMINGXIANZHIHOU、SHIDANG,BEISHOUGOUBING,RUJIXUJIGUANDISHIYONG《1996NIANJIESHI》GUIDINGDESHUEBIAOZHUNLIANGXING,BIJIANGDAOZHILIANGXINGDESHIHENG,NANYISHIXIANZUIZEXINGXIANGSHIYING。YOUJIANYUCI,ZUIGAORENMINFAYUANYANJIUSHIYEYU2014NIAN11YUE27RIZUOCHUDE《GUANYURUHESHIYONGFAFA[1996]30HAOSIFAJIESHISHUEBIAOZHUNWENTIDEDIANHUADAFU》(FAYAN[2014]179HAO,YIXIAJIANCHENG《DIANHUADAFU》)GUIDING,“DUIYUXUKAIZENGZHISHUIZHUANYONGFAPIAOANJIANDEDINGZUILIANGXINGBIAOZHUN,KEYICANZHAO《ZUIGAORENMINFAYUANGUANYUSHENLIPIANQUCHUKOUTUISHUIXINGSHIANJIANJUTIYINGYONGFALVRUOGANWENTIDEJIESHI》DEYOUGUANGUIDINGZHIXING”,DAN《DIANHUADAFU》BINGBUSHISIFAJIESHIWENJIAN,BUJUYOUPUBIANSHIYONGDEXIAOLI,YINCIYEDAOZHIYOUXIEFAYUANCANZHAOCI《DIANHUADAFU》DINGZUILIANGXING,YOUXIEFAYUANRENGRANSHIYONG《1996NIANJIESHI》DINGZUILIANGXING,CHUXIANLEXIANGTONGDEXUKAISHUEERBUTONGPANJUEDEQINGKUANG。

《TONGZHI》DEYINFA,BUJINSHIDEXUKAIZENGZHISHUIZHUANYONGFAPIAOANJIANDEDINGZUILIANGXINGBIAOZHUNYOULETONGYIDESHIYONGYIJU,SHISHIWUJIEZANSHITINGZHI“ZHENGCHAO”,YEJIANGDUIXUKAIZENGZHISHUIZHUANYONGFAPIAOANJIANDEXINGSHISIFASHIJIANDAILAIYINGXIANG。

一、提高了虚开增值税专用发票案件的入罪数额标准

SHIFOUDADAOGUIDINGDERUZUISHUEBIAOZHUN,SHIGOUCHENGXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDETIAOJIANZHIYI。ZUIGAORENMINJIANCHAYUAN、GONGANBU《GUANYUGONGANJIGUANGUANXIADEXINGSHIANJIANLIANZHUISUBIAOZHUNDEGUIDING(ER)》(YIXIAJIANCHENG《LIANZHUISUBIAOZHUN(ER)》)DILIUSHIYITIAOGUIDING: “XUKAIZENGZHISHUIZHUANYONGFAPIAOHUOZHEXUKAIYONGYUPIANQUCHUKOUTUISHUI、DIKOUSHUIKUANDEQITAFAPIAO,XUKAIDESHUIKUANSHUEZAIYIWANYUANYISHANGHUOZHEZHISHIGUOJIASHUIKUANBEIPIANSHUEZAIWUQIANYUANYISHANGDE,YINGYULIANZHUISU。”《1996NIANJIESHI》YEGUIDINGLE,“XUKAISHUIKUANSHUE1WANYUANYISHANGDEHUOZHEXUKAIZENGZHISHUIZHUANYONGFAPIAOZHISHIGUOJIASHUIKUANBEIPIANQU5000YUANYISHANGDE,YINGDANGYIFADINGZUICHUFA”。YIZHIYILAI,XUKAISHUIKUANSHUEYIWANYUANYISHANG,HUOZHEZHISHIGUOJIASHUIKUANBEIPIANQUWUQIANYUANYISHANGDE,DOUHUIBEILIANZHUISU,ZHUIJIUXINGSHIZEREN。XUKAIZENGZHISHUIZHUANYONGZUIDERUZUIMENJIANBIJIAODI,ERKAIJUDEZENGZHISHUIZHUANYONGFAPIAOMIANEWANGWANGDOUBIJIAOGAO,SHAOZEJIWANYUAN,GAOZESHANGBAIWAN、QIANWAN,ZAOCHENGYISHEXIANXUKAIDOUHUIGOUCHENGFANZUIDEQINGXING。《TONGZHI》CANZHAOPIANQUCHUKOUTUISHUIANJIANSIFAJIESHIDEGUIDING,GUIDINGXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDERUZUISHUEBIAOZHUNWEIWUWANYUANYISHANG,JI“JIXUKAIDESHUIKUANSHUEZAIWUWANYUANYISHANGDE,YIXUKAIZENGZHISHUIZHUANYONGFAPIAOZUICHUSANNIANYIXIAYOUQITUXINGHUOZHEJUYI,BINGCHUERWANYUANYISHANGERSHIWANYUANYIXIAFAJIN”,TIGAOLERUZUIBIAOZHUN。《LIANZHUISUBIAOZHUN(ER)》《1996NIANJIESHI》BUJINGUIDINGLE“XUKAIDESHUIKUANSHUE”ZUOWEILIANZHUISUBIAOZHUN,HAIGUIDINGLE“ZHISHIGUOJIASHUIKUANBEIPIANQU5000YUANYISHANG”YEYINGLIANZHUISU。DANSHI,《TONGZHI》DANGZHONGZHIGUIDINGLE“XUKAIDESHUIKUANSHUE”,BINGWEIGUIDING“ZHISHIGUOJIASHUIKUANBEIPIANQU”DESHUE。NEIME,SHIJIXUSHIYONG《LIANZHUISUBIAOZHUN(ER)》“ZHISHIGUOJIASHUIKUANBEIPIANQU5000YUANYISHANG”,HAISHIKEYICANZHAO《LIANZHUISUBIAOZHUN(ER)》HE《1996NIANJIESHI》DANGZHONG,“XUKAIDESHUIKUANSHUE”YU“ZHISHIGUOJIASHUIKUANBEIPIANQU”DESHUEZHIJIANDEBILILAIQUEDING,JIZHISHIGUOJIASHUIKUANBEIPIANQUERWANWUQIANYUANYISHANGDE,HUOZHESANWANYUANYISHANGDE,YEYINGYIFADINGZUICHUFANI?YINWEIYEMEIYOUZHEIGEWENTI,JIUXUYAOZHIDINGXINDESIFAJIESHIWENJIANZUOCHUMINGQUEDEGUIDINGLE。

二、提高了虚开增值税专用发票罪案件的量刑标准

XUKAIZENGZHISHUIZHUANYONGFAPIAOZUIYOUSANGEFADINGLIANGXINGDANGCI,JISANNIANYIXIAYOUQITUXINGHUOZHEJUYI(LINGHAIYOUFAJIN,CICHUBULIEMING)、SANNIANYISHANGSHINIANYIXIAYOUQITUXING、SHINIANYISHANGYOUQITUXINGHUOZHEWUQITUXING,MEIGEFADINGLIANGXINGDANGCIDEBIAOZHUNFENBIEDUIYINGRUZUISHUEBIAOZHUN、SHUEJIAODAHUOZHEYOUQITAYANZHONGQINGJIE、SHUEJUDAHUOZHEYOUQITATEBIEYANZHONGQINGJIE。《1996NIANJIESHI》GUIDINGLESHANGSHUSANGESHUEFENBIEWEIYIWANYUANYISHANG、SHIWANYUANYISHANG、SANSHIWANYUANYISHANG,LINGWAI,ZHISHIGUOJIASHUIKUANBEIPIANQUWUQIANYISHANG、WUWANYUANYISHANG、SANSHIWANYUANYISHANGHUOZHEXUKAIDESHUIKUANSHUEJIEJINJUDABINGZHISHIGUOJIASHUIKUANBEIPIANQUWUWANYUANYISHANG,YEFENBIEDUIYINGSANGELIANGXINGDANGCI。《TONGZHI》MINGQUEGUIDINGBUZAICANZHAOZHIXING《1996NIANJIESHI》DEDINGZUILIANGXINGBIAOZHUN,ERSHICANZHAOSHIYONG《PIANQUCHUKOUTUISHUIANJIANSIJIESHI》DEGUIDING: RUZUIBIAOZHUNWEIWUWANYUANYISHANG;SHUEJIAODABIAOZHUNWEIWUSHIWANYUAN;SHUEJUDABIAOZHUNWEIERBAIWUSHIWANYUAN。YUZHIQIANXIANGBI,GEGESHUEBIAOZHUNDOUYOULEJIAODADETIGAO,DADAOWUBEIHUOWUBEIYISHANG。

LINGWAI,《PIANQUCHUKOUTUISHUIANJIANJIESHI》DISITIAOGUIDINGLEPIANQUCHUKOUTUISHUIZUIDE“QITAYANZHONGQINGJIE”SHIZAOCHENGGUOJIASHUIKUANSUNSHISANSHIWANYUANYIWEI,DIWUTIAOGUIDINGLE“QITATEBIEYANZHONGQINGJIE”SHIZAOCHENGGUOJIASHUIKUANSUNSHIYIBAIWUSHIWANYUANYISHANG。NEIME,XUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDE“QITAYANZHONGQINGJIE”“QITATEBIEYANZHONGQINGJIE”,JIZHISHIGUOJIASHUIKUANBEIPIANQUDESHUESHIFOUYECANZHAOCISHUEZHIXING?

三、对虚开增值税专用发票罪案件的影响

WOGUODEXINGFAGUANYUSUJILIDEWENTI,SHIYONGCONGJIUJIANCONGQINGDEYUANZE,SIFAJIESHIWENJIANYESHIRUCI。2001NIAN12YUE17RISHIXINGDE《ZUIGAORENMINFAYUAN、ZUIGAORENMINJIANCHAYUANGUANYUSHIYONGXINGSHISIFAJIESHISHIJIANXIAOLIWENTIDEGUIDING》DIERTIAO: “DUIYUSIFAJIESHISHISHIQIANFASHENGDEXINGWEI,XINGWEISHIMEIYOUXIANGGUANSIFAJIESHI,SIFAJIESHISHIXINGHOUSHANGWEICHULIHUOZHEZHENGZAICHULIDEANJIAN,YIZHAOSIFAJIESHIDEGUIDINGBANLI。”DISANTIAO: “DUIYUXINDESIFAJIESHISHISHIQIANFASHENGDEXINGWEI,XINGWEISHIYIYOUXIANGGUANSIFAJIESHI,YIZHAOXINGWEISHIDESIFAJIESHIBANLI,DANSHIYONGXINDESIFAJIESHIDUIFANZUIXIANYIREN、BEIGAORENYOULIDE,SHIYONGXINDESIFAJIESHI。”YINCI,GAI《TONGZHI》DUISHEXIANXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIANJIANDEFANZUIXIANYIREN、BEIGAORENWUYISHIFEICHANGYOULIDE,ZHUYAOTIXIANZAILIANGGEFANGMIAN: YISHISHUEWEIDADAORUZUIBIAOZHUNERWUZUI;ERSHISHUEYUANSHIYONGJIAOZHONGLIANGXINGDANGCIDE,XIANSHIYONGJIAOQINGDELIANGXINGDANGCI。

1.YINSHUEWEIDADAORUZUIBIAOZHUNERWUZUI

《1996NIANJIESHI》GUIDINGDERUZUIBIAOZHUNWEIXUKAISHUIKUANSHUEYIWANYUANYISHANG,ER《TONGZHI》TIGAOLEXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDERUZUIBIAOZHUN,WEIXUKAISHUIKUANSHUEWUWANYUANYISHANG。YINCI,XIANYOUSHANGWEIBANJIEDEXUKAIZENGZHISHUIZHUANYONGFAPIAOANJIANZHONG,RUGUOXUKAISHUIKUANDESHUEZAIYIWANYUANYISHANGBUMANWUWANYUANDE,YINWEIDADAORUZUIBIAOZHUNERXUANGAOWUZUI,HUOBUQISU,HUOCHEXIAOANJIAN。

正规的快三平台2. SHUEYUANSHIYONGJIAOZHONGLIANGXINGDANGCIDE,XIANSHIYONGJIAOQINGDELIANGXINGDANGCI

正规的快三平台XUKAIZENGZHISHUIZHUANYONGFAPIAOZUIYUANSHUEJIAODA、SHUEJUDADEBIAOZHUNFENBIEWEISHIWANYUANYISHANG、SANSHIWANYUANYISHANG,FENBIEDUIYINGSANNIANYISHANGSHINIANYIXIAYOUQITUXING、SHINIANYISHANGZUOYOUTUXINGHUOZHEWUQITUXINGDELIANGXINGDANGCI,ER《TONGZHI》TIGAOLEXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDELIANGXINGBIAOZHUN,SHUEJIAODA、SHUEJUDADEBIAOZHUNFENBIEDIAOZHENGWEIWUSHIWANYUANYISHANG、ERBAIWUSHIWANYUANYISHANG。NEIME,DUIYUXUKAISHUIKUANBUMANWUSHIWANYUANDE,YUANLAISHIYONGSANNIANYISHANGSHINIANYIXIAYOUQITUXING(SHIWANYUANYISHANGBUMANSANSHIWANYUAN)DELIANGXINGDANGCI,HUOZHESHIYONGSHINIANYISHANGYOUQITUXING(SANSHIWANYUANYISHANGBUMANWUSHIWANYUAN)LIANGXINGDANGCI,XIANSHIYONGSANNIANYIXIAYOUQITUXINGHUOZHEJUYIDELIANGXINGDANGCI。

YINCI,SHEXIANXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDEFANZUIXIANYIREN、BEIGAORENDEBIANHUREN,YINGGAIGENJUCI《TONGZHI》DESHUEBIAOZHUNTICHUXIANGYINGDEFALVYIJIANHEBIANHUCI,ZHENGQUWUZUIHUOZHEZUIQINGDEBIANHUXIAOGUO。

 

【关键词】虚开增值税专用发票罪  何观舒律师  税务犯罪辩护律师  定罪量刑标准

 

 


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