正规的快三平台

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挂靠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 : 2019-01-16

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

GUAKAOJINGYING,SHIXIANDAISHICHANGJINGJIHUODONGZHONGYIZHONGPUBIANCUNZAIDEJINGYINGFANGSHI。GUAKAOFANGTONGGUOXIANGBEIGUAKAOFANGZHIFUYIDINGDEGUANLIFEIYONG,JIEYONGBEIGUAKAOFANGDEZIZHIHUOZHEZIGEJINXINGJINGYINGHUODONG,JIEJUELEGUAKAOFANGZISHENMEIYOUMOUZHONGZIZHIHUOZHEJINGYINGZIGEDEXIANZHI。ZENGZHISHUIZHUANYONGFAPIAOJUTIDIKOUSHUIKUANDEGONGNENG,ERGETIJINGYINGZHEWUFAKAIJUZENGZHISHUIZHUANYONGFAPIAO,ZHEIZAIDUIFANGXUYAOZENGZHISHUIZHUANYONGFAPIAODEJIAOYIDANGZHONG,WUYICHUYULIESHI,SHENZHIKENENGHUISANGSHIJIAOYIDEJIHUI。WEICI,GETIJINGYINGZHEWANGWANGHUITONGGUOGUAKAODEFANGSHI,RANGBEIGUAKAOFANGWEIDUIFANGKAIJUZENGZHISHUIZHUANYONGFAPIAOZUI,BINGXIANGBEIGUAKAOFANGZHIFUYIDINGDEFEIYONG,ZHEIYANGJIKEJIEJUEWUFAKAIJUZENGZHISHUIZHUANYONGFAPIAODEWENTI,YOUKEYIHUODEJIAOYIDEJIHUI。DANSHI,ZHEIZHONGKAIJUZENGZHISHUIZHUANYONGFAPIAODEXINGWEICUNZAIZHEYIDINGDEFALVFENGXIAN,WANGWANGHUIBEISIFAJIGUANYISHEXIANXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIERZHUIJIUXINGWEIRENDEXINGSHIZEREN。NEIME,YIGUAKAOJINGYINGZHEIZHONGFANGSHIKAIJUDEZENGZHISHUIZHUANYONGFAPIAOSHIFOUSHUYUXUKAI?RUSHEXIANXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIGAIRUHETIGONGBIANHU?

正规的快三平台ANHAO: HEBEISHENGSHIJIAZHUANGSHIZHONGJIRENMINFAYUANXINGSHIPANJUESHU(2017)JI01XINGZHONG334HAO

一、基本案情

2010NIANXIABANNIAN,BEIGAORENZHANGMOUJUNZAIBUJUYOUYAOPINJINGYINGZIZHIDEQINGKUANGXIA,JINGGUOANMOUGANGLIANXI,YOULIUMOU1JIESHAOZHANGMOUJUNHEFENGMOU1RENSHISHANGDINGHOU,ZHANGMOUJUNCHUZIBINGLIANXISHENGCHANCHANGJIA、PEISONGGONGSIHEXIAOSHOUYIYUAN,HENGMOUGONGSIYUSHENGCHANCHANGJIAHEPEISONGGONGSIFENBIEQIANDINGHUOWUGOUXIAOHETONG,YOUHENGMOUGONGSIXIANGSHENGCHANCHANGJIAXUJIAGOUJINHUOWU,DIYIBIGOUHUOKUANYOUZHANGMOUJUNZHIFU,SUOGOUHUOWUYOUSHENGCHANCHANGJIAZHIJIEFADAOZHANGMOUJUNZHIDINGDEPEISONGGONGSI,LIUMOU1GENJUZHANGMOUJUNTIGONGDESHENGCHANCHANGJIADESUIHUOTONGXING、YAOJIANDAN、CHUKUDANDENGXIANGGUANSHOUXUJIKAIPIAOXINXIHEJINXIANGZENGZHISHUIZHUANYONGFAPIAODAOHENGMOUGONGSIBANLIKAIPIAOSHIYI,BANHAOHOUZAIYOUJIJIZHANGMOUJUN,PEISONGGONGSIXIANGHENGMOUGONGSICAIYONGDIANHUIZHIFUHUOKUANSHI,HENGMOUGONGSIKOUCHUKAIPIAOFEIHEXIACIJINHUOKUANHOU,JIANGSHENGYUHUOKUANHUILIUJIZHANGMOUJUN;PEISONGGONGSICAIYONGZHIPIAOHECHENGDUIHUIPIAOZHIFUHUOKUANSHI,YOUZHANGMOUJUNZHIJIEDAOPEISONGGONGSIQUZOUZHIPIAOHECHENGDUIHUIPIAO,DAOHENGMOUGONGSIBEISHUHOUHUILIUJIZHANGMOUJUN,ZHANGMOUJUNZAIXIANGHENGMOUGONGSIZHIFUXIANGYINGDEKAIPIAOFEIYONG。HENGMOUGONGSIANJIASHUIHEJIDE10%SHOUQUZHANGMOUJUNKAIPIAOFEIYONG(LIUMOU1CONGZHONGTIQU0.2%ZUOWEIHAOCHUFEI),JINXIANGZENGZHISHUIZHUANYONGFAPIAOANJIASHUIHEJIDE8%ZUOYOUZHIFUFEIYONG。ZHANGMOUJUNHEHENGMOUGONGSIGONGTONGTAOBIYINGDANGJIAONADEZENGZHISHUI,SHIGUOJIASHUISHOUZAOSHOUSUNSHI。TONGGUOZHEIZHONGSHOUDUAN,2010NIANZHI2012NIAN,HENGMOUGONGSIGONGXIANGPUMOUMOUGONGSI、GUOYAOKONGGUBEIJINGKANGMOUSHENGWUYIYAOYOUXIANGONGSI、GUOYAOKONGGUBEIJINGTIANMOUMOUXINSHENGWUYIYAOYOUXIANGONGSIXUKAIZENGZHISHUIZHUANYONGFAPIAO408FEN,JINE38022930.69YUAN,SHUIE6463898.76YUAN,JIASHUIHEJI44486829.45YUAN。

二、一审判决

YUANSHENFAYUANRENWEI,HENGMOUGONGSIMEIYOUJINXINGSHIJIYAOPINJINGYING,ERSHIBEIGAORENZHANGMOUJUNZAIBUJUBEIYAOPINJINGYINGZIZHIDEQINGKUANGXIASHIJIJINXINGDEJINGYINGHUODONG,ZHANGMOUJUNDEXINGWEIFUHEFEIFAJINGYINGZUIDEGOUCHENGYAOJIAN,ZHANGMOUJUNZHISUOYIYAORANGHENGMOUGONGSICONGZHONGWEIZIJIDAIKAIZENGZHISHUIZHUANYONGFAPIAO,JIUSHIWEILENENGGOUZAIJINGYINGHUODONGZHONGHUODEGENGDUODELIRUN,XUKAIXINGWEISHIFEIFAJINGYINGXINGWEIDEYIGESHOUDUAN,GENJUQIANLIANFANZHONGZHONGZUIXISHOUQINGZUIDEYUANZE,YINGRENDINGZHANGMOUJUNGOUCHENGXUKAIZENGZHISHUIZHUANYONGFAPIAOZUI。GONGSUJIGUANZHIKONGDEZUIMINGCHENGLI。GENJUXINGFAJIYOUGUANSIFAJIESHIDEGUIDING,SHUYUPIANQUGUOJIASHUIKUANSHUETEBIEJUDADEQINGXING。ZONGSHANGSUOSHU,YIZHAO《ZHONGHUARENMINGONGHEGUOXINGFA》DIERBAILINGWUTIAO、DISISHIWUTIAO、DISISHIQITIAO、DIWUSHIERTIAO、DIWUSHISANTIAOZHIGUIDING,ZUOCHUPANJUE: BEIGAORENZHANGMOUJUNFANXUKAIZENGZHISHUIZHUANYONGFAPIAOZUI,PANCHUYOUQITUXINGSHINIAN,BINGCHUFAJINRENMINBIWUSHIWANYUAN。

三、上诉理由

1.HENGMOUGONGSIZUOWEINASHUIREN,QIBENANSUOSHEJIDEKAIPIAOXINGWEIFUHEGUOSHUIZONGJU《GONGGAO》YAOQIU,BUSHUYUXUKAIZENGZHISHUIZHUANYONGFAPIAO,GENGBUCUNZAISHANGSURENYUQIGONGTONGFANZUIWENTI;

2.YUANPANDUISHANGSURENYUHENGMOUGONGSIZHIJIANDEGUANXIRENDINGCUOWU,SHUANGFANGXIGUAKAOGUANXI;

3.SHANGSURENBUJUYOUPIANQUGUOJIASHUISHOUDEZHUGUANGUYI。

四、主要问题

正规的快三平台GUAKAOJINGYINGDEXINGWEIGAIRUHEJIEDING?BEIGUAKAOFANGKAIJUZENGZHISHUIZHUANYONGFAPIAO,SHIFOUSHUYUXUKAIZENGZHISHUIZHUANYONGFAPIAO?

五、裁判理由

正规的快三平台BENYUANRENWEI,GUANYUSHANGSUREN(YUANSHENBEIGAOREN)ZHANGMOUJUNSHIFOUGOUCHENGXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDEWENTI。YISHIGENJUGUOJIASHUIWUZONGJUGUANYUNASHUIRENDUIWAIKAIJUZENGZHISHUIZHUANYONGFAPIAOYOUGUANWENTIDEGONGGAO(2014NIANDI39HAO)DEJINGSHEN,HENGMOUGONGSIZUOWEINASHUIREN,TONGGUOZHANGMOUJUNWEIPUMOUMOUGONGSI、TIANMOUMOUXINGONGSIDENGKAIJUZENGZHISHUIZHUANYONGFAPIAODEXINGWEIFUHE《GONGGAO》YAOQIUDESANGEBIXUTONGSHIMANZUDETIAOJIAN,JI“1、NASHUIRENXIANGSHOUPIAOFANGNASHUIRENXIAOSHOULEHUOWU,HUOZHETIGONGLEZENGZHISHUIYINGSHUILAOWU、YINGSHUIZHENGGUIDEKUAISANPINGTAI;2、NASHUIRENXIANGSHOUPIAOFANGNASHUIRENSHOUQULESUOXIAOSHOUHUOWU、SUOTIGONGYINGSHUILAOWUHUOZHEYINGSHUIZHENGGUIDEKUAISANPINGTAIDEKUANXIANG,HUOZHEQUDELESUOQUXIAOSHOUKUANXIANGDEPINGJU;3、NASHUIRENANGUIDINGXIANGSHOUPIAOFANGNASHUIRENKAIJUDEZENGZHISHUIZHUANYONGFAPIAOXIANGGUANNEIRONG,YUSUOXIAOSHOUHUOWU、SUOTIGONGYINGSHUILAOWUHUOZHEYINGSHUIZHENGGUIDEKUAISANPINGTAIXIANGFU,QIEGAIZENGZHISHUIZHUANYONGFAPIAOSHINASHUIRENHEFAQUDE、BINGYIZIJIMINGYIKAIJUDE。”BENANZHONG,CUNZAISHIJIDEYAOPINGOUXIAOHUODONG,ZUOWEINASHUIRENDEHENGMOUGONGSI,XIANGZUOWEISHOUPIAOFANGNASHUIRENDEPUMOUMOUGONGSI、TIANMOUMOUXINGONGSI、BEIJINGKANGMOUGONGSIXIAOSHOULEHUOWU;SHANGSHUGONGSIJIANGHUOKUANHUIJILEHENGMOUGONGSIZHANGHU,HENGMOUGONGSISHOUQULESUOXIAOSHOUHUOWUDEKUANXIANG;HENGMOUGONGSIKAIJUDEZENGZHISHUIFAPIAOXIANGGUANNEIRONGYUSUOSHOUHUOWUXIANGFU,KAIPIAONEIRONGSHUSHI,BINGQIEGAIZENGZHISHUIZHUANYONGFAPIAOSHIHENGMOUGONGSIHEFAQUDE,YESHIYIHENGMOUGONGSIMINGYIKAIJUDE。GUHENGMOUGONGSIXIANGSHANGSHUGONGSIKAIJUZENGZHISHUIZHUANYONGFAPIAOBUSHUYUDUIWAIXUKAIZENGZHISHUIZHUANYONGFAPIAO。

ERSHIGENJUGUOJIASHUIWUZONGJUBANGONGTINGFABUDE《GUANYU<GUOJIASHUIWUZONGJUGUANYUNASHUIRENDUIWAIKAIJUZENGZHISHUIZHUANYONGFAPIAOYOUGUANWENTIDEGONGGAO>DEJIEDU》JINGSHEN,ZHANGMOUJUNYUHENGMOUGONGSIDEGUANXIFUHE《JIEDU》DIERZHONGQINGXINGZHONGSUOLIEDEDIYIZHONGGUAKAOQINGXING,JI“ER、YIGUAKAOFANGSHIKAIZHANJINGYINGHUODONGZAISHEHUIJINGJISHENGHUOZHONGPUBIANCUNZAI,GUAKAOXINGWEIRUHESHIYONGBENGONGGAO,XUYAOSHIBUTONGQINGKUANGFENBIEQUEDING。DIYI,RUGUOGUAKAOFANGYIBEIGUAKAOFANGMINGYI,XIANGSHOUPIAOFANGNASHUIRENXIAOSHOUHUOWU、TIGONGZENGZHISHUIYINGSHUILAOWUHUOZHEYINGSHUIZHENGGUIDEKUAISANPINGTAI,YINGYIBEIGUAKAOFANGWEINASHUIREN。BEIGUAKAOFANGZUOWEIHUOWUDEXIAOSHOUFANGHUOZHEYINGSHUILAOWU、YINGSHUIZHENGGUIDEKUAISANPINGTAIDETIGONGFANG,ANZHAOXIANGGUANGUIDINGXIANGSHOUPIAOFANGKAIJUZENGZHISHUIZHUANYONGFAPIAO,SHUYUBENGONGGAOGUIDINGDEQINGXING。”BENANZHONG,ZHANGMOUJUNYIHENGMOUGONGSIMINGYI,XIANGSHOUPIAOFANGNASHUIRENSHANGSHUGONGSIXIAOSHOUHUOWU,YINCI,YINGDANGYIBEIGUAKAOFANGHENGMOUGONGSIZUOWEINASHUIREN。ZAIZHEIZHONGQINGKUANGXIA,YIHENGMOUGONGSIMINGYIKAIJUZENGZHISHUIFAPIAO,WANQUANFUHEJIEDUSUOSHUODEDIYIZHONGGUAKAOGUANXI。ANZHAOGAI《JIEDU》DESHUOMING,ZHEIZHONGGUAKAOGUANXIFUHE《DI39HAOGONGGAO》SUOSHUODEBUSHUYUXUKAIZENGZHISHUIFAPIAODEQINGXING,YINERBUGOUCHENGXUKAIZENGZHISHUIZHUANYONGFAPIAOZUI。

SANSHIZHENGGUIDEKUAISANPINGTAICENGJINGJIUWUMOU、XIAMOURONGDEQINGKUANGSHIFOUFUHEGUOJIASHUIWUZONGJU《DI39HAOGONGGAO》GUAKAOQINGXING,XIANGGUOJIASHUIWUZONGJUQUHANJINXINGLEZHENGXUN,GUOSHUIZONGJUBANGONGTINGZAI2015NIAN7YUE15RI《GUANYUDAFUHEBEISHENGSHIJIAZHUANGSHIZHONGJIRENMINFAYUANYOUGUANSHESHUIZHENGXUNWENTIDEHAN》ZHONGMINGQUEDAFU: “GENJUNIYUANLAIHANTIGONGDEQINGKUANG,WUMOU2、XIAMOUYUHEBEIHENGMOUYANGGUANGYIYAOYOUXIANGONGSIZHIJIANDEGUANXI,FUHE《GUOJIASHUIWUZONGJUGUANYUNASHUIRENDUIWAIKAIJUZENGZHISHUIZHUANYONGFAPIAOYOUGUANWENTIDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2014NIANDI39HAO)DEJIEDUDIERTIAOZHONGDIYIZHONGGUAKAOQINGXING。WUMOU2、XIAMOUSHIGUAKAOREN,HENGMOUGONGSISHIBEIGUAKAOREN。”GAIDAFUCONGSHUIWUZHUANYEDEJIAODU,FOUDINGLEWUMOU2、XIAMOUGOUCHENGXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDEDINGZUIJICHU。BENANZHANGMOUJUNHEHENGMOUGONGSIZHIJIANDEGUANXIYUWUMOU2、XIAMOUHEHENGMOUGONGSIZHIJIANDEGUANXIWANQUANXIANGTONG。

SISHI《ZUIGAORENMINFAYUANYANJIUSHI<GUANYURUHERENDINGYI“GUAKAO”YOUGUANGONGSIMINGYISHIJIJINGYINGHUODONGBINGRANGYOUGUANGONGSIWEIZIJIXUKAIZENGZHISHUIZHUANYONGFAPIAOXINGWEIDEXINGZHI>ZHENGQIUYIJIANDEFUHAN》(FAYAN【2015】58HAO)DIYITIAODUI《GUOJIASHUIWUZONGJUGUANYUNASHUIRENDUIWAIKAIJUZENGZHISHUIZHUANYONGFAPIAOYOUGUANWENTIDEGONGGAO》(2014NIANDI39HAO)YUYILEQUEREN,JI“GUAKAOFANGYIGUAKAOXINGSHIXIANGSHOUPIAOFANGSHIJIXIAOSHOUHUOWU,BEIGUAKAOFANGXIANGSHOUPIAOFANGKAIJUZENGZHISHUIZHUANYONGFAPIAODE,BUSHUYUXINGFADIERBAILINGWUTIAOGUIDINGDE“XUKAIZENGZHISHUIZHUANYONGFAPIAO”。LINGWAIGAI《FUHAN》HAIRENWEI,“1996NIAN10YUE17RI《GUANYUSHIYONG<QUANGUORENMINDAIBIAODAHUICHANGWUWEIYUANHUIGUANYUCHENGZHIXUKAI、WEIZAOHEFEIFACHUSHOUZENGZHISHUIZHUANYONGFAPIAOFANZUIDEJUEDING>DERUOGANWENTIDEJIESHI》SUIRANWEIBEIFEIZHI,DANGAIJIESHIZHIDINGYU1997NIANXINGFASHIXINGQIAN,GENJUZHENGGUIDEKUAISANPINGTAI《GUANYURENZHENXUEXIXUANCHUANGUANCHEXIUDINGDEZHONGHUARENMINGONGHEGUOXINGFADETONGZHI》(FAFA【1997】3HAO)DIWUTIAO‘XIUDINGDEXINGFASHISHIHOU,DUIYIMINGLINGFEIZHIDEQUANGUORENDACHANGWEIHUIYOUGUANJUEDINGHEBUCHONGGUIDING,ZUIGAORENMINFAYUANYUANZUOCHUDEYOUGUANSIFAJIESHIBUZAISHIYONG,DANSHIRUGUOXIUDINGDEXINGFAYOUGUANTIAOWENSHIZHINEIRONGMEIYOUBIANHUADE,RENMINFAYUANZAIXINGSHISHENPANGONGZUOZHONG,ZAIMEIYOUXINDESIFAJIESHIQIAN,KECANZHAOZHIXING。QITADUIYUYUXIUDINGDEXINGFAGUIDINGXIANGDICHUDESIFAJIESHI,BUZAISHIYONG’DEGUIDING,YINGDANGGENJUXIANXINGXINGFADIERBAILINGWUTIAOGUANYUXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDEGUIDING,HELIXUANZEGAIJIESHIZHONGKEYIJIXUCANZHAOSHIYONGDETIAOWEN。QIZHONG,GAIJIESHIZHONGGUANYU‘JINXINGLESHIJIJINGYINGHUODONG,DANRANGTARENWEIZIJIDAIKAIZENGZHISHUIZHUANYONGFAPIAO’YESHUYUXUKAIDEGUIDING,YUXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDEGUIDINGBUFU,BUYINGJIXUSHIYONG;RUJIXUSHIYONGGAIJIESHIDESHANGSHUGUIDING,ZEDUIYUGUAKAODAIKAIANJIANYEYAOYIFANZUILUNCHU,XIANRANYOUSHITUODANG。”

ZONGHEYISHANGLUNSHU,KEYIRENDINGZHANGMOUJUNDESHANGSHUXINGWEIBUGOUCHENGXUKAIZENGZHISHUIZHUANYONGFAPIAOZUI。YUANPANJIYUSHANGSHUXINGWEI,RENDINGZHANGMOUJUNGOUCHENGXUKAIZENGZHISHUIZHUANYONGFAPIAOZUISHUSHIYONGFALVCUOWU。ZHANGMOUJUNSHANGSUJIQIBIANHURENDUICISUOTIXIANGGUANSHANGSULIYOUJIBIANHUYIJIANZHENGQUE,BENYUANYUYIZHICHI。

六、判决结果

正规的快三平台ZONGSHANGSUOSHU,SHANGSUREN(YUANSHENBEIGAOREN)ZHANGMOUJUNDEXINGWEI,YIFAYINGRENDINGWUZUI,YINGDANGZUOCHUWUZUIPANJUE。JINGBENYUANSHENPANWEIYUANHUITAOLUNJUEDING,YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIERBAIERSHIWUTIAODIYIKUAN(ER)XIANG、DIYIBAIJIUSHIWUTIAODI(ER)XIANG、DIERBAISANSHISANTIAO、《ZHONGHUARENMINGONGHEGUOXINGFA》DIERBAILINGWUTIAOZHIGUIDING,PANJUERUXIA:

YI、CHEXIAOHEBEISHENGSHIJIAZHUANGSHIQIAOXIQURENMINFAYUAN(2016)JI0104XINGCHU148HAOXINGSHIPANJUE。

二、上诉人(原审被告人)张某军无罪

BENPANJUEWEIZHONGSHENPANJUE。

七、实务体会

正规的快三平台XUKAIZENGZHISHUIZHUANYONGFAPIAOZUI,SHUYUBIJIAOYANZHONGDEXINGSHIFANZUI,ZUIGAOKEYIPANCHUWUQITUXING。BEIGUAKAOFANGDUIWAIKAIJUZENGZHISHUIZHUANYONGFAPIAO,SHIFOUSHUYUXUKAIZENGZHISHUIZHUANYONGFAPIAO,BIZHERENWEIXUYAOYISHISHIWEIYIJU,GENJUBUTONGQINGKUANGLAICHULI,ZHUNQUEJINXINGJIEDING。GUAKAOFENWEISHIZHIGUAKAOHEXINGSHIGUAKAOLIANGZHONGQINGKUANG: “SHIZHIGUAKAO”ZHUYAOZHIGUAKAOFANGYIBEIGUAKAOFANGMINGYI,XIANGSHOUPIAOFANGNASHUIRENXIAOSHOUHUOWU、TIGONGZENGZHISHUIYINGSHUILAOWUHUOZHEYINGSHUIZHENGGUIDEKUAISANPINGTAI,BEIGUAKAOFANGZUOWEINASHUIRENXIANGSHOUPIAOFANGKAIJUZENGZHISHUIZHUANYONGFAPIAO,BINGSHOUQUKUANXIANG、QUDESUOQUXIAOSHOUKUANXIANGDEPINGJU;ER“XINGSHIGUAKAO”ZHUYAOZHIGUAKAOFANGYIZIJIMINGYIXIANGSHOUPIAOFANGNASHUIRENXIAOSHOUHUOWU、TIGONGZENGZHISHUIYINGSHUILAOWUHUOZHEYINGSHUIZHENGGUIDEKUAISANPINGTAI,YOUGUAKAOFANGZIXINGSHOUQUKUANXIANG、QUDESUOQUXIAOSHOUKUANXIANGDEPINGJU。GENJUGUOJIASHUIWUZONGJU《GUANYUNASHUIRENDUIWAIKAIJUZENGZHISHUIZHUANYONGFAPIAOYOUGUANWENTIDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2014NIANDI39HAO)DEGUIDING,NASHUIRENDUIWAIKAIJUZENGZHISHUIZHUANYONGFAPIAOMANZUYIXIATIAOJIANDE,BUSHUYUDUIWAIXUKAIZENGZHISHUIZHUANYONGFAPIAO: “YI、NASHUIRENXIANGSHOUPIAOFANGNASHUIRENXIAOSHOULEHUOWU,HUOZHETIGONGLEZENGZHISHUIYINGSHUILAOWU、YINGSHUIZHENGGUIDEKUAISANPINGTAI;ER、NASHUIRENXIANGSHOUPIAOFANGNASHUIRENSHOUQULESUOXIAOSHOUHUOWU、SUOTIGONGYINGSHUILAOWUHUOZHEYINGSHUIZHENGGUIDEKUAISANPINGTAIDEKUANXIANG,HUOZHEQUDELESUOQUXIAOSHOUKUANXIANGDEPINGJU;SAN、NASHUIRENANGUIDINGXIANGSHOUPIAOFANGNASHUIRENKAIJUDEZENGZHISHUIZHUANYONGFAPIAOXIANGGUANNEIRONG,YUSUOXIAOSHOUHUOWU、SUOTIGONGYINGSHUILAOWUHUOZHEYINGSHUIZHENGGUIDEKUAISANPINGTAIXIANGFU,QIEGAIZENGZHISHUIZHUANYONGFAPIAOSHINASHUIRENHEFAQUDE、BINGYIZIJIMINGYIKAIJUDE。”YINCI,ZHIYOUSHIZHIGUAKAOCAIFUHEGUOJIASHUIWUZONGJUGONGGAO2014NIANDI39HAODEGUIDING,XINGSHIGUAKAOZEBUSHUYU。CIWAI,GENJU《ZUIGAORENMINFAYUANYANJIUSHI<GUANYURUHERENDINGYI“GUAKAO”YOUGUANGONGSIMINGYISHISHIJINGYINGHUODONGBINGRANGYOUGUANGONGSIWEIZIJIXUKAIZENGZHISHUIZHUANYONGFAPIAOXINGWEIDEXINGZHI>ZHENGQIUYIJIANDEFUHAN》(FAYAN[2015]58HAO)DIYITIAOGUIDING: “GUAKAOFANGYIGUAKAOXINGSHIXIANGSHOUPIAOFANGSHIJIXIAOSHOUHUOWU,BEIGUAKAOFANGXIANGSHOUPIAOFANGKAIJUZENGZHISHUIZHUANYONGFAPIAODE,BUSHUYUXINGFADIERBAILINGWUTIAOGUIDINGDE‘XUKAIZENGZHISHUIZHUANYONGFAPIAO’。” 

正规的快三平台SUIRAN,《XINGFA》DIERBAILINGWUTIAOBINGWEIMINGQUEGUIDINGXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIZHUGUANSHANGXUJUYOUPIANQUGUOJIASHUIKUANDEGUYI,DANBIZHERENWEI,“YIPIANQUGUOJIASHUIKUANWEIMUDE”YINGZUOWEIXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDEZHUGUANYAOJIAN,QIEZUIGAORENMINFAYUANZAIQIGONGBUDEDIANXINGANLIZHONGMINGQUELEYIGEGUANDIAN,JI“BUJUYOUPIANQUGUOJIASHUIKUANDEMUDE,WEIZAOCHENGGUOJIASHUIKUANSUNSHI,QIXINGWEIBUGOUCHENGXUKAIZENGZHISHUIZHUANYONGFAPIAOZUI”(ZHANGMOUQIANGXUKAIZENGZHISHUIZHUANYONGFAPIAOAN)。“GUAKAODAIKAI”XINGWEIYURICHANGSHENGHUOZHONGDE“XUKAI”BUTONG,BIXUYAOCONGSHIZHIYIYISHANGDUIQIJINXINGJIEDU,XINGWEIRENDEGUAKAOXINGWEIJINJINSHIWEILEJIEJUEQIWUFAKAIJUZENGZHISHUIZHUANYONGFAPIAODEWENTI,QIZHUGUANSHANGBINGBUJUYOUPIANQUGUOJIASHUIKUANDEMUDE,BUYINGYIXUKAIZENGZHISHUIZHUANYONGZUILUNCHU。

【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辩护律师  挂靠经营


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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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