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如何为涉嫌以“四自三不见”方式骗取出口退税罪的当事人提供无罪辩护

办案律师/作者: 何观舒 来源:正规的快三平台 日期 : 2018-01-22

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PIANQUCHUKOUTUISHUIXINGWEISHIWOGUOSHIXINGCHUKOUTUISHUIZHIDUHOUCAICHUXIANDEYIZHONGXINGWEI,SUIZHECHUKOUTUISHUIZHIDUDEJINYIBUSHISHI,YIXIEFANZUIFENZILIYONGZHIDUDELOUDONG,JINXINGPIANQUCHUKOUTUISHUIDEFANZUIHUODONG,BINGYOUYUYANYULIEDEQUSHI,ZAOCHENGGUOJIASHUIKUANDEZHONGDASUNSHI。WEILEYIZHIHECHENGFAPIANQUCHUKOUTUISHUIDEFANZUIXINGWEI,GUOJIATONGGUOXINGSHILIFADEFANGSHIDUIPIANQUCHUKOUTUISHUIDEFANZUIXINGWEIJINXINGXINGFAGUIZHI,SHELILEPIANQUCHUKOUTUISHUIZUI。

正规的快三平台PIANQUCHUKOUTUISHUIZUIDEXINGWEIDUOZHONGDUOYANG,YOUXIEXINGWEIYEHUIBIJIAOYINBI,ERZAIZHONGDUODEPIANQUCHUKOUTUISHUIZUIANJIANZHONG,BIJIAODIANXINGDEYIZHONGPIANSHUIMOSHISHIYI“SIZISANBUJIAN”FANGSHIPIANQUCHUKOUTUISHUIKUANXINGWEI: JIJUYOUYOUJINCHUKOUJINGYINGQUANDEGONGSI、QIYE,LIYONGQIJUYOUJINCHUKOUJINGYINGQUANDEZIGE,ZAIDAILICHUKOUYEWUGUOCHENGZHONG,JIANGKONGBAIDEDANZHENGJIAOJITARENSHIYONG,KAIZHAN“SIZISANBUJIAN”DAILIYEWU,BINGDUIXUJIAYEWU、XUJIAPINGZHENGJINXINGCHUKOUTUISHUISHENBAO,PIANQUGUOJIACHUKOUTUISHUIKUAN。SHENMESHI“SIZISANBUJIAN”NI?“SIZISANBUJIAN”SHIZHIYUNXUTARENZIDAIKEHU、ZIDAIHUOYUAN、ZIXINGGOUMAIWAIHUI(ZIDAIHUIPIAO)、ZIXINGBAOGUAN、BUJIANJINCHUKOUCHANPIN、BUJIANGONGHUOHUOZHU、BUJIANWAISHANGJINXINGCHUKOU”DEXINGWEI。ZHEIYANGDEXINGWEIBINGBUFUHEGUOJIAYOUGUANJINCHUKOUJINGYINGDEXIANGGUANGUIDING,QISHIZHISHIJIEYONGZIYINGCHUKOUDEMINGYI,PIANQUGUOJIACHUKOUTUISHUIKUAN,YINGANZHAOPIANQUCHUKOUTUISHUIZUIYUYICHENGCHU。DANSHI,SHEXIANYI“SIZISANBUJIAN”FANGSHIPIANQUCHUKOUTUISHUIDEXINGWEISHIFOUDOUGOUCHENGPIANQUCHUKOUTUISHUIZUI?RUSHEXIANPIANQUCHUKOUTUISHUIZUIGAIRUHETIGONGYOUXIAODEBIANHUNI?XIAMIANBIZHEYIYIQISHEXIANYI“SIZISANBUJIAN”FANGSHIPIANQUCHUKOUTUISHUIZUIDEWUZUIANLIJINXINGFENXI,YIGONGCANKAO。

ANHAO: GUANGDONGSHENGGUANGZHOUSHIZHONGJIRENMINFAYUAN (2016)YUE01XINGCHU472HAOXINGSHIPANJUESHU

一、基本案情

GUANGZHOUDEMOUMAOYIYOUXIANGONGSI(YIXIAJIANCHENGDEMOUGONGSI)WEIWAIMAOQIYE,JUYOUJINCHUKOUJINGYINGQUANHECHUKOUTUISHUIQUAN,BEIGAORENXUMOUMOURENGAIGONGSIFADINGDAIBIAOREN,WEIGAIGONGSIDESHIJIFUZEREN。2013NIAN,JINGYULINMOU1KUN、ZHANGMOU2MENGSHANGYI,BEIGAORENXUMOUMOUTONGYILINMOU1KUN、ZHANGMOU2MENGGUAKAOBEIGAODANWEIDEMOUGONGSICONGSHIFUZHUANGCHUKOUYEWU,YOUBEIGAODANWEIDEMOUGONGSIFUZETIGONGJIAGAIGONGZHANGDEKONGBAICAIGOUHEHEBAOGUANDANJILINMOU1KUN、ZHANGMOU2MENG,YOULINMOU1KUN、ZHANGMOU2MENGZIXINGFUZEZUZHIHUOYUANHEZIXINGBAOGUANCHUKOU,BEIGAODANWEIDEMOUGONGSIZAISHOUDAOLINMOU1KUN、ZHANGMOU2MENGTIGONGDECHUKOUHETONG、BAOGUANDANZHENGJIFAPIAODENGZILIAOHOU,ZAIXIANGGUOSHUIBUMENSHENQINGTUISHUI,BINGANZHAOCHUKOUJINEMEIMEIYUANSHOUQURENMINBI0.03YUANZHI0.05YUANDEBILISHOUQUSHOUXUFEI。2013NIAN10YUEZHI2014NIAN11YUEJIAN,BEIGAODANWEIDEMOUGONGSITONGGUOSHANGSHUFANGSHIGONGJIESHOULINMOU1KUN、ZHANGMOU2MENGTIGONGDEYOUNEIMENGGUZIZHIQUCHIFENGSHIJINMOUFUZHUANGJIAGONGYOUXIANGONGSI(YIXIAJIANCHENGCHIFENGJINMOUGONGSI)、NEIMENGGUZIZHIQUCHIFENGSHIXINGMOURONGMAOFUZHUANGJIAGONGYOUXIANGONGSI(YIXIAJIANCHENGCHIFENGXINGMOUGONGSI)、SHANDONGSHENGRUSHANSHICHAOMOUFUZHUANGYOUXIANGONGSI(YIXIAJIANCHENGRUSHANCHAOMOUGONGSI)、HEBEISHENGJULUXIANHENGMOURONGMAOZHIPINCHANG(YIXIAJIANCHENGJULUXIANHENGMOUCHANG)DENGSIJIAGONGSIKAIJUDEZENGZHISHUIZHUANYONGFAPIAO930FEN,BINGCHIQIZHONGDE900FENFAPIAOXIANGGUOJIASHUIWUBUMENSHENBAOCHUKOUTUISHUI,GONGJISHENQINGTUISHUIKUANRENMINBI13982187.38YUAN,QIZHONGYIJINGSHIJITUISHUIRENMINBI10256301.61YUAN,SUOSHENQINGDETUISHUIKUANKOUCHUYINGSHOUQUDEGUAKAOFEIHOU,YUKUANJUNHUIRULINMOU1KUNZHIDINGDEZHANGHU。

二、检察院指控

正规的快三平台1.BEIGAODANWEIGUANGZHOUDEMOUMAOYIYOUXIANGONGSI(YIXIAJIANCHENGDEMOUGONGSI)DEFADINGDAIBIAORENJIBEIGAORENXUMOUMOUWEIMOUQUFEIFALIYI,HUOTONGTARENZAIMEIYOUSHIJIHUOWUJIAOYIDEQINGKUANGXIA,XUGOUYUQITAGONGSIDEMAOYIGUANXI,BINGYICAIGOUHETONG、SONGHUODAN、ZIJINZHIFUDENGZILIAOJINXINGJIABAOCHUKOU;

正规的快三平台2.BEIGAORENXUMOUMOUCAOKONGDEMOUGONGSISHIYONGXUKAIDEZENGZHISHUIZHUANYONGFAPIAOHEXUJIAZILIAOXIANGGUOJIASHUIWUBUMENSHENBAOCHUKOUTUISHUI。

三、主要问题

正规的快三平台RUHERENDINGSHEXIANYI“SIZISANBUJIAN”FANGSHIPIANQUCHUTUISHUIZUIANJIANDANGSHIRENDEZHUGUANMINGZHI

四、裁判理由

BENYUANRENWEI,BEIGAODANWEIDEMOUGONGSIYIJIZUOWEIBEIGAODANWEIZHIJIEFUZEDEZHUGUANRENYUANBEIGAORENXUMOUMOU,LIYONGDEMOUGONGSIZUOWEIJINCHUKOUGONGSIKEYISHENQINGTUISHUIDEZIZHI,WEITARENTIGONGGUAKAOZHENGGUIDEKUAISANPINGTAI,ZAIBUJIANKEHU、BUJIANHUOWU、BUJIANWAISHANGDEQINGKUANGXIA,YUNXUGUAKAORENZIDAIKEHU、ZIDAIHUOYUAN、ZIXINGBAOGUANCONGSHICHUKOUYEWU,BINGCHIGUAKAORENTIGONGDEFAPIAOSHENQINGTUISHUI,XIANSHUWEIFAWEIGUIXINGWEI。DANBENANBINGWUZHENGJUZHENGSHIBEIGAODANWEIDEMOUGONGSIZHUGUANSHANGMINGZHIGUAKAORENJUYOUPIANQUCHUKOUTUISHUIDEGUYI,BUNENGPAICHUBEIGAODANWEIDEMOUGONGSIQUEXIBEIGUAKAORENMENGBIDEHELIHUAIYI。BEIGAODANWEIDEMOUGONGSIJIQISUSONGDAIBIAOREN、BEIGAORENXUMOUMOUJIQIBIANHURENSUOTIBIANHUYIJIANHELI,BENYUANYIFAYUYICAINA。GONGSUJIGUANZHIKONGBEIGAODANWEIDEMOUGONGSI、BEIGAORENXUMOUMOUPIANQUCHUKOUTUISHUIDESHISHIBUQING,ZHENGJUBUZU,ZHIKONGDEZUIMINGBUNENGCHENGLI。

五、判决结果

YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIJIUSHIWUTIAODI(SAN)XIANGZHIGUIDING,PANJUERUXIA:

一、被告单位广州德某贸易有限公司无罪。

二、被告人徐某某无罪。

六、实务体会

GENJUZUIGAORENMINFAYUAN《GUANYUSHENLIPIANQUCHUKOUTUISHUIXINGSHIANJIANJUTIYINGYONGFALVRUOGANWENTIDEJIESHI》DILIUTIAOGUIDING: “YOUJINCHUKOUJINGYINGQUANDEGONGSI、QIYE,MINGZHITARENYIYUPIANQUGUOJIACHUKOUTUISHUIKUAN,RENGWEIFANGUOJIAYOUGUANJINCHUKOUJINGYINGDEGUIDING,YUNXUTARENZIDAIKEHU、ZIDAIHUOYUAN、ZIDAIHUIPIAOBINGZIXINGBAOGUAN,PIANQUGUOJIACHUKOUTUISHUIKUANDE,YIZHAOXINGFAPIANQUCHUKOUTUISHUIZUIDEGUIDINGDINGZUICHUFA。”YINCI,WAIMAOGONGSISHIFOUGOUCHENGPIANQUCHUKOUTUISHUIZUIDEGUANJIANZAIYUWAIMAOGONGSIZHUGUANSHANGSHIFOUMINGZHITARENPIANQUGUOJIACHUKOUTUISHUIKUAN。

正规的快三平台QIYEYIBANYIZIYINGCHUKOUHEDAILICHUKOULIANGZHONGXINGSHICONGSHIDUIWAIMAOYI: JUYOUZIYINGCHUKOUQUANDESHENGCHANXINGQIYEZHINENGCHUKOUBENQIYESHENGCHANDECHANPINHUOSHIWEIBENQIYESHENGCHANDECHANPIN;BUJUYOUCHUKOUQUANDEZHONGXIAOXINGSHENGCHANQIYEKEYOUWAIMAOZONGHEZHENGGUIDEKUAISANPINGTAIQIYEDAILICHUKOU。BENANZHONG,DEMOUGONGSIZUOWEIYIGEJIAWAIMAOGONGSIYI“SIZISANBUJIAN”DAILICHUKOUYEWU,XIANRANSHUYUYIZHONGWEIFAWEIGUIDECAOZUOXINGWEI,DANBUZUYITUIDUANXINGWEIRENZHUGUANSHANGMINGZHITARENYOUPIANQUCHUKOUTUISHUIDEGUYI,BINGRENDINGXINGWEIRENGOUCHENGPIANQUCHUKOUTUISHUIZUI。RUGUOZAISHENQINGTUISHUIDEGUOCHENGZHONG,XINGWEIRENLVXINGLEXIANGYINGDESHENHEYIWU,TONGGUOGUOSHUIXITONGYANZHENGLEFAPIAODEZHENSHIXING,YETONGGUOHAIGUANXITONGCHAXUNLEHUOWUDECHUKOUQINGKUANG,BINGQIEGUOSHUIBUMENZAITUISHUIZHIQIANYEHUIDUIXIANGGUANQIYEDECHUKOUNENGLIJINXINGHANDIAO;XINGWEIRENJIMEIYOUHETARENYUEJIAN,YEMEIYOUYUEDINGSUOHUOLIYIDEFENPEI,JINJINSHISHOUQUXINGYEZHONGPUTONGYEWUDEFEIYONG,ZHEIYANGKEYIFOUDINGZHUGUANMINGZHIDERENDING。

【关键词】何观舒律师  经济犯罪辩护律师  税务犯罪辩护律师  骗取出口退税罪


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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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