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从无罪案例看违反税务行政前置程序而不构成逃税罪的认定

办案律师/作者: 何观舒 来源:正规的快三平台 日期 : 2018-01-14

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

《XINGFA》DIERBAILINGYITIAODISIKUANGUIDING: “YOUDIYIKUANXINGWEI,JINGSHUIWUJIGUANYIFAXIADAZHUIJIAOTONGZHIHOU,BUJIAOYINGNASHUIKUAN,JIAONAZHINAJIN,YISHOUXINGZHENGCHUFADE,BUYUZHUIJIUXINGSHIZEREN;DANSHI,WUNIANNEIYINTAOBIJIAONASHUIKUANSHOUGUOXINGSHICHUFAHUOZHEBEISHUIWUJIGUANJIYUERCIYISHANGXINGZHENGCHUFADECHUWAI。”ZHEISHIYOUGUANTAOSHUIZUISHUIWUXINGZHENGQIANZHICHENGXUDEGUIDING。SHIYONGGAITIAOKUANBIXUMANZUJIGETIAOJIAN: DIYI,XUYAOMANZUTAOSHUIZUIDEFANZUIGOUCHENGYAOJIAN,RUGUOMEIYOUMANZUFANZUIGOUCHENGYAOJIAN,JIUWUSUOWEISHIBUSHIYONGLE;DIER,XUYAOJINGGUOSHUIWUJIGUANDECHULI;DISAN,XUYAOBUJIAOYINGNASHUIKUAN,JIAONAZHINAJIN,YISHOUXINGZHENGCHUFADE,CAIBUYUZHUIJIUXINGSHIZEREN;DISISHIZHIYOUDANGNASHUIRENCHAOGUOSHUIWUJIGUANGUIDINGQIXIANERBUJIESHOUCHULICAINENGZHUIJIUXINGSHIZEREN;DIWU,MEIYOUSHIYONGXIANZHITIAOJIAN,JI“WUNIANNEIYINTAOBIJIAONASHUIKUANSHOUGUOXINGSHICHUFAHUOZHEBEISHUIWUJIGUANJIYUERCIYISHANGXINGZHENGCHUFADE”。

一、需满足逃税罪的犯罪构成要件

正规的快三平台SHIYONG《XINGFA》DIERBAILINGYITIAODISIKUANDEQIANTITIAOJIAN,SHIXINGWEIRENDETAOSHUIXINGWEIYIMANZULETAOSHUIZUIDEFANZUIGOUCHENGYAOJIAN,DUIYUSHANGWEIMANZUFANZUIGOUCHENGYAOJIANDETAOSHUIXINGWEI,JIUWUSUOWEISHIBUSHIYONGLE。GOUCHENGTAOSHUIZUI,BUJINXUYAOXINGWEIRENJUYOUNASHUIRENDEZHUTISHENFEN,YEXUYAOJUYOUTAOSHUIDEGUYIHETAOSHUIDEXINGWEI,LINGWAI,GENJU《XINGFA》DIERBAILINGYITIAODIYIKUANDEGUIDING,HAIXUYAODADAOSHUEJIAODABINGQIEZHANYINGNASHUIEBAIFENZHISHIYISHANG,CAIMANZUTAOSHUIZUIDEFANZUIGOUCHENG。

二、需经税务机关的处理

RUHELIJIE“JINGSHUIWUJIGUANCHULI”?NASHUIRENCUNZAITAOSHUIXINGWEIDE,SHOUXIAN,SHUIWUJIGUANYINGDANGYIFADUISHEANRENYUANXIADA《SHUIWUCHULIJUEDINGSHU》HUO《SHUIWUXINGZHENGCHUFAJUEDINGSHU》。ZAIWEIXIADARENHETONGZHIYIQIAN,SHUIWUJIGUANBUDEJIANGTAOSHUIXINGWEIDANGCHENGXINGSHIANJIANYISONGGONGANJIGUANLIANZHENCHA,JISHIYISONGLE,GONGANJIGUANYEYINGYIWEIFANXINGZHENGCHUFAQIANZHICHENGXUWEIYOUBUYULIANZHENCHA。ZHEILIYOUJIDIANXUYAOZHUYIDE: YISHI《SHUIWUCHULIJUEDINGSHU》HUO《SHUIWUXINGZHENGCHUFAJUEDINGSHU》YINGDANGSHI“YIFA”XIADADE,JIXIADADEJUEDINGSHUSHIFUHEYOUGUANGUIDINGYAOQIU。RUJUEDINGSHUSHIFOUJINGGUOYOUGUANLINGDAOPIZHUN,JUEDINGSHUSHIFOUSONGDASHEANRENYUANZHIXI,RUWEISONGDASHIFOUJINXINGGONGGAOSONGDADENG;ERSHIJUEDINGSHUSHANGYIBANDOUHUIGUIDINGYIGEQIXIAN,RANGSHEXIANTAOSHUIXINGWEIRENZAIGUIDINGDEQIXIANNEICHULITAOSHUISHIYI,RU“XIANNI(DANWEI)ZIBENJUEDINGSHUSONGDAZHIRIQI15RINEI”DAOMOUMOUSHUIWUJUJIAONASHUIKUAN、FAKUAN。ZAIGUIDINGDESHIJIANNEI,RUZAIDI14RISHI,SHUIWUJIGUANJIUJIANGANJIANYISONGGONGANJIGUANLIANZHENCHA,ZEBUFUHECHENGXUGUIDING。YINCI,SHUIWUJIGUANZAIWEIYIFAXIADAJUEDINGSHU,YIJIZAIGUIDINGDECHULIXINGZHENGCHUFADEQIXIANNEIJIANGANJIANYISONGGONGANJIGUANDE,YINGDANGZUQUETAOSHUIXINGWEIDEWEIFAXING,BUYINGZHUIJIUNASHUIRENDEXINGSHIZEREN。

无罪案例(一): 广东省深圳市中级人民法院(2015)深中法刑二终字第500号

CAIPANYAOZHI: BENYUANRENWEI,……TAOSHUIXINGWEIFASHENGZAIYUANSHENBEIGAORENWANGMOUSHENG、XUEMOUSHUN、PENGMOUHUIDERENZHIQIJIAN,DANSHUIWUJIGUANLIANJICHAJISONGDAXIANGGUANFALVWENSHUJUNFASHENGZAIXXGONGSIGUQUANZHUANRANGHOU,ERYUANSHENBEIGAORENWANGMOUSHENG、XUEMOUSHUN、PENGMOUHUIYIZIXXGONGSILIZHI。SHIJISHANG,WULUNYUANSHENBEIGAORENWANGMOUSHENG、XUEMOUSHUN、PENGMOUHUISHIFOUZHIXISHUIWUJIGUANZHUIJIAOSHUIKUANYISHI,DOUWUFAZUOYOUXXGONGSIXINGUDONGDEYIZHIBINGPEIHESHUIWUJIGUANJIAOJIAOSHUIKUAN、JIESHOUCHUFA。YIJUYOULIYUBEIGAORENYUANZE,YUANSHENBEIGAORENWANGMOUSHENG、XUEMOUSHUN、PENGMOUHUIBUGOUCHENGTAOSHUIZUI,BUCHENGDANXINGSHIZEREN。

ZAIBENANZHONG,XINGWEIRENXUYAOCUNZAITAOSHUIXINGWEI,DANTAOSHUIXINGWEISHIZAIXINGWEIRENRENZHIQIJIANFASHENGDE,ZAIXINGWEIRENLIZHIYIHOU,SHUIWUJIGUANCAILIANJISONGDAXIANGGUANWENSHU,XIANGGUANWENSHUSHIFOUSONGDAZHISHEANRENYUANBINGBUNENGMINGQUE,XINGWEIRENDUICISHIFOUZHIXIYEWUFADEZHI,YINCIYEBUNENGRENDINGYIJINGGUOSHUIWUJIGUANDECHULI。

无罪案例(二): 山东省潍坊市中级人民法院(2014)潍刑二终字第30号

正规的快三平台CAIPANYAOZHI: BENYUANRENWEI,SHANGSURENMAMOUZUOWEIFUXINGGONGSIZHIJIEFUZEDEZHUGUANRENYUAN,BUCUNZAIYINTAOSHUIJINGSHUIWUJIGUANYIFAXIADAZHUIJIAOTONGZHIHOUJIBUBUJIAOSHUIKUAN,YOUBUJIAONAZHINAJINDEXINGWEI,YIMEIYOUZAIWUNIANNEIYINTAOBIJIAONASHUIKUANSHOUGUOXINGSHICHUFAHUOZHEBEISHUIWUJIGUANJIYUERCIYISHANGXINGZHENGCHUFADEQINGJIE。JIANCI,GENJUXINGFAXIUZHENGAN(QI)XIUDINGDEXINGFADIERBAILINGYITIAODEYOUGUANGUIDING,QIXINGWEIBUJUBEIXINGSHIZHUISUDETIAOJIAN,YIFAYINGJINGXINGPANJUEXUANGAOSHANGSURENWUZUI。DUIYUSHANGSURENMAMOUSUOTI“RENDINGSHISHICUOWU,CHENGXUWEIFA”DESHANGSULIYOU,JINGCHA,GENJUXIANGGUANFALVGUIDING,SHUIWUJIGUANDUIYUNASHUIRENTAOBIJIAONASHUIKUANDEXINGWEIXIANYUXINGZHENGCHUFASHIXINGSHIZHUISUDEQIANZHICHENGXU。JUTIDAOBENAN,YUANSHENPANJUEGUANYUSHANGSURENTAOSHUISHISHIDERENDING,SHUYUYUYUEXINGZHENGCHUFAQIANZHICHENGXUERWEI,BUJUFALVXIAOLI,YINGYUJIUZHENG。DANYUANSHENPANJUEXUANGAOSHANGSURENMAMOUWUZUIYUFAYOUJU,YINGYUWEICHI。

三、不受行政处罚才追究刑事责任

ZAISHOUDAOSHUIWUJIGUANSONGDADE《SHUIWUCHULIJUEDINGSHU》《SHUIWUXINGZHENGCHUFAJUEDINGSHU》ZHIHOU,ZAIGUIDINGDEQIXIANZHINEIBUJIAOSHUIKUAN、ZHINAJIN,JIESHOUXINGZHENGCHUFADE,CAIBUZHUIJIUXINGSHIZEREN。XINGFADIERBAILINGYITIAODISIKUANZHONGDE“YISHOUXINGZHENGCHUFA”,SHIZHIXINGWEIRENANJUEDINGSHUSHANGGUIDINGDENEIRONG,YIJINGRENZHENLVXINGHUOZHEZHIXINGWANBI,YIBANERYAN,DUIYUTAOSHUIXINGWEIRENDE《SHUIWUXINGZHENGCHUFAJUEDINGSHU》SHANGGUIDINGDEXINGZHENGCHUFADADUOSHIFAKUAN。DIERBAILINGYITIAODISIKUANGUIDINGLEXINGWEIREN“BUJIAOSHUIKUAN”,“JIAONAZHINAJIN”,“YISHOUXINGZHENGCHUFA”,CAIBUZHUIJIUXINGSHIZEREN。NEIME,SHIFOUYAOQUANMIANLVXINGHUOZHIXINGYISHANGSANXIANGYAOQIUDOUBUBEIZHUIJIUXINGSHIZERENNI?BIZHERENWEI,BUYIDINGSHI。LIRU,《SHUIWUCHULIJUEDINGSHU》SHANGZHIYAOQIUXINGWEIRENZAIGUIDINGDEQIXIANNEIBUJIAOSHUIKUAN,DANWEIYAOQIUXINGWEIRENJIAONAZHINAJIN,NEIJIUBUNENGYIXINGWEIRENWEIJIAONAZHINAJINWEIYOU,ZHUIJIUXINGWEIRENDEXINGSHIZEREN。

无罪案例(三): 四川省攀枝花市仁和区人民法院(2016)川0411刑初196号

正规的快三平台CAIPANYAOZHI: BENYUANRENWEI,……GENJU《ZHONGHUARENMINGONGHEGUOXINGFA》DIERBAILINGYITIAODISIKUAN”TAOSHUIRENYOUTAOSHUIXINGWEI,JINGSHUIWUJIGUANYIFAXIADAZHUIJIAOTONGZHIHOU,BUJIAOYINGNASHUIKUAN,JIAONAZHINAJIN,YISHOUXINGZHENGCHUFADE,BUYUZHUIJIUXINGSHIZEREN”DEGUIDING,GONGANJIGUANZAIDUIBEIGAORENCHENMOUBINGSHEXIANCHIYOUWEIZAODEFAPIAOYIANJINXINGZHENCHADEGUOCHENGZHONG,BEIGAODANWEIZAISHUIWUJIGUANFAXIANQISHEXIANTAOSHUIBINGDUIQIZUOCHUSHUIWUCHULIJUEDINGHECHUFAJUEDINGQIAN,TIQIANYUJIAOLESUOTAOSHUIKUAN,YOUZAISHUIWUJIGUANZUOCHUSHUIWUCHULIJUEDINGHECHUFAJUEDINGHOU,JISHIJIAONALEQUANBUFAKUAN、ZHINAJIN,QIEXIANYOUZHENGJUBUNENGZHENGMINGGONGANJIGUANDUIBEIGAODANWEIJIBEIGAORENCHENMOUBINGSHEXIANTAOSHUIYIANJINXINGLEXINGSHILIANZHUIJIU,GUBEIGAODANWEIJIBEIGAORENCHENMOUBINGDEXINGWEIBUFUHE《ZUIGAORENMINJIANCHAYUANGONGANBUGUANYUGONGANJIGUANGUANXIADEXINGSHIANJIANLIANZHUISUBIAOZHUNDEGUIDING(ER)》DIWUSHIQITIAODIERKUAN”NASHUIRENZAIGONGANJIGUANLIANHOUZAIBUJIAOYINGNASHUIKUAN、JIAONAZHINAJINHUOZHEJIESHOUXINGZHENGCHUFADE,BUYINGXIANGXINGSHIZERENDEZHUIJIU”DEGUIDING,BUYINGZHUIJIUBEIGAODANWEIJIBEIGAORENCHENMOUBINGTAOSHUIDEXINGSHIZEREN。GONGSUJIGUANZHIKONGBEIGAODANWEI、BEIGAORENCHENMOUBINGFANTAOSHUIZUIDEZUIMINGBUCHENGLI。

四、当纳税人超过税务机关规定期限而不接受处理才能追究刑事责任

SHUIWUJIGUANZAISONGDADE《SHUIWUCHULIJUEDINGSHU》HUOZHE《SHUIWUXINGZHENGCHULIJUEDINGSHU》SHANG,GUIDINGLENASHUIRENXUYAOZAIGUIDINGDEQIXIANNEIBUJIAOSHUIKUAN,NASHUIRENBIXUZAIGUIDINGDEQIXIANNEILVXINGHUOZHIXINGWANBI,RUCHAOGUOLEGUIDINGDEQIXIANCAILVXINGHUOZHIXINGJUEDINGSHUDECHUFANEIRONG,BUSHUYUBUZHUIJIUXINGSHIZERENDEQINGXING,YINGDANGYISONGGONGANJIGUANLIANZHENCHA。ZAICIQINGXINGXIA,SHUIWUJIGUANGONGZUORENYUANBUJIANGANJIANYISONGGONGANJIGUANLIANZHENCHADE,KENENGSHEXIANXUNSIWUBIBUYIJIAOXINGSHIANJIANZUI,HUOZHEQITADUZHIFANZUI。LINGWAI,RUNASHUIRENZAIGUIDINGDEQIXIANNEI,SHENQINGXINGZHENGFUYIHUOTIQIXINGZHENGSUSONG,BINGTIGONGSHUISHOUDANBAO,YINGZUOWEINASHUIRENBUJIAOYINGNASHUIKUAN,JIAONAZHINAJIN,JIESHOUXINGZHENGCHUFADEBIAOXIAN,QIEGAIXINGZHENGCHULIGUOCHENGSHUYUSHANGWEIJIESHU,ZAICIQIJIAN,YISONGGONGANJIGUANLIANZHENCHADE,YINGSHUYUWEIFANSHUIWUXINGZHENGQIANZHICHENGXUDEQINGXING,SHICHENGXUWEIFA,BUGOUCHENGTAOSHUIZUI。

无罪案例(四): 广东省中山市中级人民法院(2016)粤20刑再6号

正规的快三平台CAIPANYAOZHI: BENYUANRENWEI,……WU、WANGMOUPENGYUSANMOUGONGSITICHUXINZHENGJUZHENGSHIQIBUGOUCHENGTAOSHUIZUI。SANMOUGONGSIZHIXINGNINGDISHUIJUDEYIYISHU、ZHIMEIZHOUSHIDISHUIJUDEQINGKUANGFANYINGJIGUANYUSHUISHOUDESHUOMINGBIAOMINGSANMOUGONGSIZAITONGZHIQIXIANNEIZHUDONGJIAONASHUIFEIQUEBEIJUJUE。SHUIWUBUMENXIANGGONGANJIGUANYISONGANJIANDECHENGXUWEIFA,XINGNINGDISHUIJUWEIANZHAOGUIDINGDENGDAIJIAONAQIDAOQI,BIANJIYUJIANGANJIANYISONGZHENCHA,QIEZAICIQIJIANDUOCIJUJUESANMOUGONGSI、WANGMOUPENGJIAOSHUIDESHENQING,CHENGXUSHANGCUNZAIMINGXIANDEWEIFAZHICHU。XINGZHENGFUYIZHENGSHIXINGZHENGCHULIGUOCHENGSHANGWEIWANJIE,2013NIAN10YUE25RI,XINGNINGSHIDISHUIJUZUOCHUSHUIWUCHULIJUEDINGSHU,TONGNIAN12YUE16RI,SANMOUGONGSITIGONGLEJIAZHI1550YUWANYUANDENASHUIDANBAOBINGSHENQINGLEXINGZHENGFUYI,TONGNIAN12YUE23RI,MEIZHOUSHIDISHUIJUSHOULILEGAIFUYISHENQING,YINCI,SANMOUGONGSITIGONGSHUISHOUDANBAODEXINGWEIKEZUOWEIBUJIAOYINGNASHUIKUAN,JIAONAZHINAJIN,JIESHOUXINGZHENGCHUFADEBIAOXIAN,MEIZHOUSHIDISHUIJUJIESHOUFUYIJIBIAOMINGGAISHIJIANDEXINGZHENGCHULIGUOCHENGSHANGWEIWANJIE,ERBENZUIDEQIANTISHIBUJIESHOUXINGZHENGCHUFADE,FANGCAIZHUIJIUXINGSHIZEREN。YINCI,SANMOUGONGSIWEIRUQINASHUIDEXINGWEISHUYUXINGFAGUIDINGZHONGDEQINGJIEXIANZHUQINGWEI,DUIYUGAIXINGWEIYINGDANGSHIYONGXINGZHENGCHUFA,ERBUYINGSHIYONGXINGSHICHUFA

五、税务行政前置程序的适用限制

正规的快三平台《XINGFA》DIERBAILINGYITIAODISIKUANDEHOUDUANSHIDANSHU,SHIDUIQIANDUANSHIYONGTIAOJIANDEXIANZHI,JI“WUNIANNEIYINTAOBIJIAONASHUIKUANSHOUGUOXINGSHICHUFAHUOZHEBEISHUIWUJIGUANJIYUERCIYISHANGXINGZHENGCHUFADECHUWAI”。YEJIUSHISHUO,CUNZAIZHEIZHONGQINGKUANGDE,JISHISHUIWUJIGUANWEIXIANYUXINGZHENGCHULI,XINGWEIRENYEBUJIAOLESHUIKUAN,JIAONAZHINAJINHEFAKUANDE,YEGOUCHENGTAOSHUIZUI,YINGDANGZHUIJIUXINGSHIZEREN。BIZHERENWEI,ZHEILISUOSHUODE“WUNIANNEI”YINGSHIZHITAOSHUIXINGWEIFASHENGZHIRIYIQIANDEWUNIANNEI,BINGQIESHIXINGFAHUOZHEXINGZHENGCHUFAZHIXINGWANBIZHIRI,ERFEIXINGFAXUANGAOZHIRIHUOZHEXINGZHENGCHUFAJUEDINGZHIRI。“SHOUGUOXINGSHICHUFA”SHIZHIYINTAOBIJIAONASHUIKUANERBEIZHUIJIUXINGSHIZEREN,RUSHIYINWEIQITAYUANYINSHOUDAOXINGSHICHUFADE,ZEBUSHUYUCIKUANDEGUIDING。SUOWEI“ERCIYISHANGXINGZHENGCHUFA”SHIZHIYINTAOSHUIYIBEISHUIWUJIGUANCHUYIERCIXINGZHENGCHUFA,DISANCIZAITAOSHUIZEBUSHOUXINGZHENGQIANZHICHENGXUDEXIANZHI。

【关键词】何观舒律师  经济犯罪辩护律师  税务犯罪辩护律师  逃税罪  无罪

 


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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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