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最高院典型案例对虚开增值税专用发票刑事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 : 2019-01-02

何观舒: 经济犯罪辩护律师、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2018NIAN12YUE4RI,ZUIGAORENMINFAYUANFABULEDIERPIRENMINFAYUANCHONGFENFAHUISHENPANZHINENGZUOYONGBAOHUCHANQUANHEQIYEJIAHEFAQUANYIDIANXINGANLI,QIZHONG,DIYIGEANLIWEI“ZHANGMOUXUKAIZENGZHISHUIZHUANYONGFAPIAOAN”。ZUIGAOYUANZAIGAIANLIZHONGMINGQUELEYIGEYIJIAN,JI“BUJUYOUPIANQUGUOJIASHUIKUANDEMUDE,WEIZAOCHENGGUOJIASHUIKUANSUNSHI,QIXINGWEIBUGOUCHENGXUKAIZENGZHISHUIZHUANYONGFAPIAOZUI”。ZHEIGEYIJIANYIJINGFABU,LIJIYINQILEREYI。ZHANGQIYILAI,ZAIXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIANJIANDESIFASHIJIANDANGZHONG,CUNZAIZHE“XUKAIJIGOUCHENGFANZUI”DEQINGXING,YEYOUDERENWEI“BUJUYOUPIANQUGUOJIASHUIKUANDEMUDE,WEIZAOCHENGGUOJIASHUIKUANSUNSHIDEXUKAIXINGWEIBUGOUCHENGFANZUI”DEGUANDIAN,SHIWUJIEYEYINCICUNZAIZHEDUIXUKAIZENGZHISHUIZHUANYONGFAPIAOZUISHI“XINGWEIFAN”“MUDEFAN”“JIEGUOFAN”DEZHENGLUN。ERTONGYANGDEXINGWEI,TONGYANGDEQINGXING,KENENGZAIMOUXIEFAYUANDEPANJUEZHONGRENWEIGOUCHENGLEXUKAIZENGZHISHUIZHUANYONGFAPIAOZUI,ERLINGYIXIEFAYUANZEPANJUERENWEIBUGOUCHENGFANZUI,ZHEIYANGJIUZAOCHENGLEFALVSHIYONGSHANGDEHUNLUAN。YINCI,ZUIGAOYUANZAIDIANXINGANLIZHONGMINGQUEDEYIJIAN,BUJINWEIXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIANJIANDESHENLIQUEDINGLEJIDIAOHEFANGXIANG,YEWEICILEIANJIANDEDANGSHIRENZHURULE“ZHENDINGJI”,GENGWEIYIJINGSHENGXIAODECILEIANJIANDANGSHIRENKANDAOSHENSUDEXIWANG。

一、典型案例意见是对虚开增值税专用发票罪构成要件的完善

《XINGFA》DIERBAILINGWUTIAOZHISHIJIANDANDIMIAOSHULEXUKAIZENGZHISHUIZHUANYONGFAPIAOZUI,JI“XUKAIZENGZHISHUIZHUANYONGFAPIAOHUOZHEXUKAIYONGYUPIANQUCHUKOUTUISHUI、DIKOUSHUIKUANFAPIAODE,CHU……”,SHIYONGDESHIJIANDANZUIZHUANGDEXINGSHI。ZHEIGEGUIDING,BINGWEIGUIDINGBENZUIZHUGUANSHANGSUIRANJUYOUPIANQUGUOJIASHUIKUANDEMUDE,KEGUANSHANGZAOCHENGGUOJIASHUIKUANSUNSHIDEJIEGUO,YIZHIYUBUSHAOLILUNJIEHESHIWUJIEDERENDOURENWEIBENZUISHUYUXINGWEIFAN,ZHEISHIYEZAOCHENGBENZUIYOUZHONGDAZHENGLUNDEYUANYIN。

正规的快三平台WEISHENMEHUIZAOCHENGZHEIYANGDEZHENGLUNNI?ZHEISHIYINWEIZENGZHISHUISHIWOGUOZAI1994NIANJINXINGSHUIZHIGAIGEYIHOUERXINSHELIDESHUIZHONG,ERXUKAIZENGZHISHUIZHUANYONGFAPIAOZUISHIZAICIZHIHOUXINZENGSHEDEZUIMING。KAOLVDAODANGSHIDEQINGXING,XUKAIZENGZHISHUIZHUANYONGFAPIAOJIUSHIWEILEPIANQUGUOJIASHUIKUAN,YINCI, 1995NIAN10YUE30RIQUANGUORENDACHANGWEIHUIFABUDE《GUANYUCHENGZHIXUKAI、WEIZAOHEFEIFACHUSHOUZENGZHISHUIZHUANYONGFAPIAOFANZUIDEJUEDING》(YIXIAJIANCHENG《JUEDING》)ZHIZHONG,BINGMEIYOUZAIXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDEZUIZHUANGZHONGGUIDING,“XUKAI”XINGWEIYAOYIPIANQUGUOJIASHUIKUANWEIMUDEHEZAOCHENGGUOJIASHUIKUANSUNSHI。JIEHEDANGSHIDEQINGKUANGLAIKAN,KEYISHUO,YIPIANQUGUOJIASHUIKUANWEIMUDESHIXUKAIZENGZHISHUIZHUANYONGFAPIAOFANZUIDEYINGYOUZHIYI。1997NIANXINGFAXIUDINGSHI,XISHOULE《JUEDING》ZHONGYOUGUANXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDEGUIDING,YEWEIDUIZUIZHUANGJINXINGXIANGXIDISHUOMING。

正规的快三平台SUIZHEZENGZHISHUIFAPIAOZHIDUDETUIJIN,ZENGZHISHUIZAIRICHANGSHENGCHAN、JINGYINGFANGMIANDEZUOYONGJIUYUELAIYUEZHONGYAO,ERSHIJIANZHONGCHUXIANWEILEFENSHIYEJI、ZHUANGDAJINGYINGGUIMODENGBUYIPIANQUSHUIKUANWEIMUDEXUKAIXINGWEI,QIEKEGUANSHANGYEBUKENENGZAOCHENGGUOJIASHUIKUANSHIJISUNSHI。ZHEIXIEXUKAIXINGWEISUIRANSHUYUSHUIFASHANGDE“XUKAI”,YEZAOCHENGZENGZHISHUIZHUANYONGFAPIAOGUANLIZHIDUDEHUNLUAN,DANYINGGAIYUXINGFASHANGDEXUKAIZENGZHISHUIZHUANYONGFAPIAOXINGWEIXIANGQUBIE,RUGUOJINJINSHIJIANDAN、JIXIEDITAOYONGXINGFASHANGDEGUIDING,BEILILELIFASHIDECHUZHONG,YEYOUWEIXINGFADEJIBENYUANZE。YINCI,DIANXINGANLIZHONGDEYIJIAN,JI“BUJUYOUPIANQUGUOJIASHUIKUANDEMUDE,WEIZAOCHENGGUOJIASHUIKUANSUNSHI,QIXINGWEIBUGOUCHENGXUKAIZENGZHISHUIZHUANYONGFAPIAOZUI”,WEISHENLIXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIANJIANTIGONGLEMINGQUEDEZHIDAO,SHIDUIXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIGOUCHENGYAOJIANDEWANSHAN,CHENGLIXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIZHUGUANSHANGXUYIPIANQUGUOJIASHUIKUANWEIMUDE——MUDEYAOJIAN,QIEKEGUANSHANGYEXUZAOCHENGGUOJIASHUIKUANDESUNSHI——JIEGUOYAOJIAN。

二、典型案例意见对虚开增值税专用发票罪案件司法实践的影响

SHIJIANZHONG,SUIRANCUNZAIZHEGEBIEBUYIPIANQUGUOJIASHUIKUANWEIMUDEDEXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIANJIAN,BUGOUCHENGXUKAIZENGZHISHUIZHUANYONGFAPIAO,DANDADUOSHUFAYUANDUIYUCILEIANJIANDOUSHIYIFANZUILAIZUOCHUPANJUEDE,JISHITONGYANGSHIBUYIPIANQUGUOJIASHUIKUANWEIMUDEDEXIANGSIXUKAIXINGWEI,GEDIDEFAYUANDUICILEIANJIANDEDINGZUILIANGXINGSHANGYECUNZAIZHEJIAODACHAYI。YINCI,ZUIGAOYUANDIANXINGANLIDUIDANGQIANXUKAIZENGZHISHUIZHUANYONGFAPIAOXINGSHIANJIANJUYOUZHONGYAODEYINGXIANG,MINGQUELE“BUYIPIANQUGUOJIASHUIKUANWEIMUDE,WEIZAOCHENGSHUIKUANSUNSHI”DEXUKAIXINGWEIBUGOUCHENGXUKAIZENGZHISHUIZHUANYONGFAPIAOZUI,WEIGEDIFAYUANZAISHENLITONGLEIANJIANSHIZHIMINGLEFANGXIANG,YEWEICILEIANJIANDEFALVSHIYONGHEDINGZUILIANGXINGTONGYIBIAOZHUN,BIMIANZAOCHENGSIFASHIYONGDEHUNLUAN。

CIWAI,BIZHETONGGUOZHONGGUOCAIPANWENSHUWANGSOUSUOLEJIEDAO,ZI2014NIANQI,XUKAIZENGZHISHUIZHUANYONGFAPIAOZUIANJIANMEINIANDEANJIANSHULIANGDOUCHAOGUOSANQIANQI,DUOZESIQIANQIBAIDUOQI,ZHEIXIEDOUSHIYIJINGSHENGXIAOLEDEXUKAIXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIANJIAN。ZAIZHEIXIESHENGXIAODECAIJUEZHONG,BIDINGYECUNZAIZHEDALIANG DE“MEIYOUYIPIANQUGUOJIASHUIKUANWEIMUDE,WEIZAOCHENGGUOJIASHUIKUANSUNSHI”DEANJIANDANGSHIREN。ZAIMEIYOUQUANWEIGUANDIANMINGQUEDEQINGKUANGXIA,YIJUEANJIANDEDANGSHIRENDESHENSUSHENQINGDADUOSHUDOUHUIBEIBOHUI,DAOZHISHENSUWUMEN。XIANZUIGAOYUANYIMINGQUELE“BUJUYOUPIANQUGUOJIASHUIKUANDEMUDE,WEIZAOCHENGGUOJIASHUIKUANSUNSHI,QIXINGWEIBUGOUCHENGXUKAIZENGZHISHUIZHUANYONGFAPIAOZUI”DEGUANDIAN,JIANGWEICILEIANJIANDEDANGSHIRENKANDAOSHENSUDEXIWANG。

三、不以骗取国家税款为目的的情形

(一)如实代开的情形

SUIRANRUSHIDAIKAI,ZAISHUIFASHANGSHUYUXUKAIXINGWEI,DANBUNENGDENGTONGYUXINGFASHANGDEXUKAI,XUYAOJUTIQINGKUANGJUTIFENXI。BIZHERENWEI,RUSHIDAIKAIZENGZHISHUIZHUANYONGFAPIAODEXINGWEISHIFOUXUYAORUXING,SHIFOUXUYAOJIESHOUXINGSHICHUFA,SHOUDAOXINGFADEGUIZHI,ZAIYUXINGWEIRENSHIFOUCUNZAIPIANQUGUOJIASHUIKUANDEZHUGUANGUYI,KEGUANSHANGSHIFOUZAOCHENGGUOJIASHUIKUANDESUNSHI。

(二)挂靠开票的情形

GUAKAOJINGYING,SHIWOGUOMUQIANPUTONGCUNZAIDEYIZHONGJINGYINGFANGSHI,QIMUDESHIWEILEGUIBIWUXIANGYINGZIZHIDEXIANZHIHEWUFAKAIJUFAPIAODEYINGXIANG。NEIME,YIGUAKAOFANGSHIJINGYINGBINGKAIJUHUOJIESHOUZENGZHISHUIZHUANYONGFAPIAOSHIFOUSHUYUXUKAI?ZHEIZHONGQINGKUANGXUYAOSHIQINGKUANGBUTONGERFENBIECHULI。GUAKAOFENWEISHIZHIGUAKAOHEXINGSHIGUAKAOLIANGZHONGQINGKUANG: “SHIZHIGUAKAO”ZHUYAOZHIGUAKAOFANGYIBEIGUAKAOFANGMINGYI,XIANGSHOUPIAOFANGNASHUIRENXIAOSHOUHUOWU、TIGONGZENGZHISHUIYINGSHUILAOWUHUOZHEYINGSHUIZHENGGUIDEKUAISANPINGTAI,BEIGUAKAOFANGWEINASHUIREN,XIANGSHOUPIAOFANGKAIJUZENGZHISHUIZHUANYONGFAPIAO,BINGSHOUQUKUANXIANG、QUDESUOQUXIAOSHOUKUANXIANGDEPINGJU;ERMINGYIGUAKAO”ZHUYAOZHIGUAKAOFANGYIZIJIMINGYIXIANGSHOUPIAOFANGNASHUIRENXIAOSHOUHUOWU、TIGONGZENGZHISHUIYINGSHUILAOWUHUOZHEYINGSHUIZHENGGUIDEKUAISANPINGTAI,YOUGUAKAOFANGZIXINGSHOUQUKUANXIANG、QUDESUOQUXIAOSHOUKUANXIANGDEPINGJU。SHANGSHULIANGZHONGGUAKAOXINGSHI,ZHIYOUSHIZHIGUAKAOCAIFUHEGUOJIASHUIWUZONGJUGONGGAO2014NIANDI39HAODEGUIDING,XINGSHIGUAKAOZEBUSHUYU。CIWAI,GENJU《ZUIGAORENMINFAYUANYANJIUSHI<GUANYURUHERENDINGYI“GUAKAO”YOUGUANGONGSIMINGYISHISHIJINGYINGHUODONGBINGRANGYOUGUANGONGSIWEIZIJIXUKAIZENGZHISHUIZHUANYONGFAPIAOXINGWEIDEXINGZHI>ZHENGQIUYIJIANDEFUHAN》(FAYAN[2015]58HAO)DIYITIAOGUIDING: “GUAKAOFANGYIGUAKAOXINGSHIXIANGSHOUPIAOFANGSHIJIXIAOSHOUHUOWU,BEIGUAKAOFANGXIANGSHOUPIAOFANGKAIJUZENGZHISHUIZHUANYONGFAPIAODE,BUSHUYUXINGFADIERBAILINGWUTIAOGUIDINGDE‘XUKAIZENGZHISHUIZHUANYONGFAPIAO’。” 

(三)变名销售的情形

正规的快三平台“BIANMINGXIAOSHOU”,SHIZHIYOUDELIANYOUSHENGCHANQIYEJIANGYINGSHUIYOUPIN(RUSHINAOYOU)YIHUAGONGCHANPIN(RUYIXI、FANGTINGLEIHUAGONGCHANPIN)DEMINGYIXIAOSHOUJICHENGPINYOUJINGXIAOQIYE,CHENGPINYOUJINGXIAOQIYEZAIJIANGZHEIXIEHUAGONGCHANPINBIANHUANMINGCHENGGAIWEIYINGSHUIYOUPIN,XIAOSHOUJIYONGYOUQIYE,TONGGUOBIANHUANCHANPINMINGCHENGYITAOBIJIAONAXIAOFEISHUIDEMUDE。“BIANMINGXIAOSHOU”XINGWEISHICUNZAISHIJIJIAOYIDEQIANTIXIA,ZHISHIBIANGENGHUOWUPINMING,QISHIZHIBINGBUSHIWEILEPIANQUGUOJIAZENGZHISHUIKUAN,QIEGUOJIAZENGZHISHUIKUANYEHUICHUYUBEILIUSHIDEZHUANGTAI,XINGWEIRENZHUGUANSHANGYEMEIYOUPIANQUGUOJIAZENGZHISHUIKUANDEMUDE。BIZHERENWEI,“BIANMINGXIAOSHOU”XINGWEIBUYIZUOWEIFANZUILAICHULI。

(四)善意受领增值税专用发票的情形

正规的快三平台DUIYUSHANYISHOUPIAOREN,WOGUOXIANXINGFALVFAGUIMEIYOUDUICIGAINIANJINXINGZHUNQUEDEJIEDING,DANSHI,GUOJIASHUIWUZONGJUBANBUDEGUIFANXINGFALVWENJIANQUERENLESHANYIQUDEXUKAIDEZENGZHISHUIZHUANYONGFAPIAOZHIDU。GENJUGUOSHUIFA[2000]187HAOTONGZHIDEGUIDING,RENDINGXUKAIDEZENGZHISHUIZHUANYONGFAPIAOSHIFOUSHUYUSHANYIQUDEXUYAOMANZUSIGETIAOJIAN: DIYI,GOUHUOFANGYUXIAOSHOUFANGCUNZAIZHENSHIDEJIAOYI。CUNZAIZHENSHIDEJIAOYISHISHANYIQUDEXUKAIZHUANYONGFAPIAODEQIANTITIAOJIAN,RUGUOBUCUNZAIZHENSHIDEJIAOYI,WULUNXINGSHISHANGSHIZENYANGWENHE,DOUGAIBIANBULEXUKAIDESHISHI;DIER,XIAOSHOUFANGSHIYONGDESHIQISUOZAISHENG(ZIZHIQU、ZHIXIASHIHEJIHUADANLIESHI)DEZHUANYONGFAPIAO。DUICITIAOJIANDELIJIEBUNENGJIANDANDERENWEI,BUSHIXIAOSHOUFANGSUOZAISHENGFENDEZHUANYONGFAPIAOJIUSHIJIAFAPIAO,YINWEIJIUSUANSHIQITASHENGFENDEFAPIAOYEWEIBISHIJIADE。ZHISUOYIZHEIYANGGUIDING,SHIYINWEIRUGUOSHIWAISHENGDEFAPIAO,SHOUPIAORENGENGYINGDUICIJINDAOHELIDEZHUYIYIWU;DISAN,ZHUANYONGFAPIAOSHANGTIANXIEDEZHUYAONEIRONGZHENSHIYOUXIAO。ZHUYAOBAOKUOXIAOSHOUFANGMINGCHENG、YINZHANG、HUOWUSHULIANG、JINEJISHUIEDENGNEIRONG;DISI,MEIYOUZHENGJUBIAOMINGGOUHUOFANGZHIDAOXIAOSHOUFANGTIGONGDEZHUANYONGFAPIAOSHIYIFEIFASHOUDUANHUODEDE。

正规的快三平台XUKAIZENGZHISHUIZHUANYONGFAPIAOZUIZHONG,SHANYISHOUPIAORENKEGUANSHANGBINGBUCUNZAIXUKAIZENGZHISHUIZHUANYONGFAPIAODEXINGWEI,ZHUGUANSHANGYEBUCUNZAIXUKAIDEGUYIHUOZHEGUOSHI,QIDUIXUKAIDEFAPIAOYIJINGJINDAOHELIDEZHUYIYIWU,BUYINGDUIXUKAIDEXINGWEICHENGDANXINGSHIZEREN,BUYINGYIXUKAIZENGZHISHUIZHUANYONGFAPIAOZUILUNCHU。

【关键词】何观舒律师  经济犯罪辩护律师  税务犯罪辩护律师  虚开增值税专用发票罪

 


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