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虚开增值税专用发票罪案件如何争取酌定不起诉

办案律师/作者: 何观舒 来源:正规的快三平台 日期 : 2019-03-06

何观舒: 虚开增值税专用发票罪案件辩护律师、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QIANJITIAN,BIZHEZHUANXIELEYIPIANWENZHANG——《XUKAIZENGZHISHUIZHUANYONGFAPIAOZUIANJIAN2018NIANBUQISUJUEDINGSHUJUFENXI》,WENZHONGXUANQULEZUOCHUBUQISUJUEDINGZUIDUODEQIANSHIJIARENMINJIANCHAYUANDE322FENBUQISUJUEDINGSHU,QIZHONGSHIYONGZHUODINGBUQISUDEANJIANSHULIANGWEI277QI,YUEZHAN86%。XUKAIZENGZHISHUIZHUANYONGFAPIAOZUIANJIANSHIYONGZHUODINGBUQISUDEANJIANBILISHIRUCIGAO,NEIME,ZAISHENMEQINGKUANGXIAKEYIZUOCHUZHUODINGBUQISUNI? 

ZHUODINGBUQISUSHIBUQISUDEYIZHONGLEIXING,SHIZHIDUIYUFANZUIQINGJIEQINGWEI,YIZHAOXINGFAGUIDINGBUXUYAOPANCHUXINGFAHUOZHEMIANCHUXINGFADE,RENMINJIANCHAYUANKEYIZUOCHUBUQISUJUEDING。SUOWEIZHUODING,SHIZHIFALVGUIDINGDE“KEYI”,JIRENMINJIANCHAYUANDUIYUQISUYUFOUXIANGYOUZIYOUCAILIANGQUAN,DUIYUFUHETIAOJIANDE,JIKEYIZUOCHUQISUJUEDING,YEKEYIZUOCHUBUQISUJUEDING。ZHUODINGBUQISUDESHIYONGBIXUFUHEYIDINGDETIAOJIAN: YISHIXINGWEIRENDEXINGWEIYIJINGGOUCHENGFANZUI,YINGDANGFUXINGSHIZEREN,RUGUOSHANGWEIGOUCHENGFANZUI,MEIYOUFANZUISHISHI,DANGRANBUBIFUXINGSHIZEREN,SHIFADINGBUQISU;ERSHIFANZUIXINGWEIQINGJIEQINGWEI,YIZHAO《XINGFA》DEGUIDINGBUXUYAOPANCHUXINGFAHUOZHEMIANCHUXINGFA。YINCI,XUKAIZENGZHISHUIZHUANYONGFAPIAOZUIANJIANRUGUOFANZUIXINGWEIQINGJIEQINGWEIDE,KEYISHIYONGZHUODINGBUQISU。NEIME,FANZUIXINGWEIQINGJIEQINGWEIGAIRUHERENDING?YINGGAICONGNAXIEFANGMIANLAIBAWO?

一、作出酌定不起诉决定的虚开税款数额的考虑

GENJUZUIGAORENMINFAYUAN《GUANYUXUKAIZENGZHISHUIZHUANYONGFAPIAODINGZUILIANGXINGBIAOZHUNYOUGUANWENTIDETONGZHI》(FA[2018]226HAO)DEGUIDING,XUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDELIANBIAOZHUNYITIGAOZHIXUKAISHUIKUANSHUEWUWANYUANYISHANG,YINCIXUKAIZENGZHISHUIZHUANYONGZUIANJIANSHIYONGZHUODINGBUQISUDESHUEYEBIDINGCHAOGUOWUWANYUAN,RUGUOWEIDADAOWUWANYUAN,FANZUISHUEBINGWEIDADAOFANZUIBIAOZHUN,KENDINGSHIBUGOUCHENGFANZUI,NEIJIUTANBUSHANGSHIYONGZHUODINGBUQISULE。NEIME,XUKAISHUIKUANDESHUEDADAODUOSHAOKEYIRENDINGWEIFANZUIXINGWEIQINGJIEQINGWEIDEQINGKUANG?

(一)案例一: 王某某虚开增值税专用发票案

正规的快三平台NINGBOSHIBEILUNQURENMINJIANCHAYUANBUQISUJUEDINGSHU(YONGLUNJIANGONGSUXINGBUSU[2019]67HAO)

2015年至2016年期间,被不起诉人王某某在经营宁波**物流有限公司期间,以支付票面价税合计6%开票费的形式,在无实际货物交易的情况下,取得宁波市北仑**有限公司开具的增值税专用发票6份,价税合计人民币1100000元,其中税额159829.07元,上述发票已在取得同期向税务机关申报抵扣。案发后,宁波**物流有限公司已补缴税款并缴清滞纳金、罚款。

(二)案例二: 张某某虚开增值税专用发票案

正规的快三平台TONGGUXIANRENMINJIANCHAYUANBUQISUJUEDINGSHU(TONGJIANGONGSUXINGBUSU[2019]5HAO)

2016年3月11日,被不起诉人张X以资金空转的形式,在没有销售货物的情况下,通过江西省同利富矿业有限公司虚开2份品名为氧化镝的增值税专用发票供赣州和杰贸易有限公司用于进项抵扣,价款1041025.64元,税款176974.36元,价税总计1218000元。

(三)案例三: 戴某某虚开增值税专用发票案

正规的快三平台TAICANGSHIRENMINJIANCHAYUANBUQISUJUEDINGSHU(TAIJIANSUXINGBUSU[2019]16HAO)

2014年8月至2015年11月期间,被不起诉人戴某某在明知昆山市玉山镇**新精密机械厂与昆山**模具钢材有限公司无真实业务的情况下,通过林某某(另案处理)从昆山**模具钢材有限公司虚开增值税专用发票16份,涉及税款计人民币203593.91元,均已申报抵扣。

(四)案例四: 王某甲虚开增值税专用发票案

DANYANGSHIRENMINJIANCHAYUANBUQISUJUEDINGSHU(DANJIANSUXINGBUSU[2019]2HAO)

2016年8月至11月期间,被不起诉人王某甲经人介绍认识安徽省全椒县**纺织品公司肖某某(已立案查处),经商量由被不起诉人王某甲支付8.5%的开票费,肖某某从安徽省全椒县**织品公司虚开增值税专用发票给**制品有限公司。后肖某某伪造虚假的购销合同,先后三次从安徽省全椒县**纺织品公司虚开增值税专用发票16份(票号为01235772、01235773、01235774、01235779、01235780、01235781、01235782、01235783、01235784、06077024、06077025、05348016、05348017、05348018、05348019、05348020)给**制品有限公司,价税合计1516164元,用于抵扣造成国家税款损失220297.34元正规的快三平台,被不起诉人王某甲支付开票费128884元。

(五)案例五: 俞某某虚开增值税专用发票案

FENGHUAQURENMINJIANCHAYUANBUQISUJUEDINGSHU(YONGFENGJIANXINGBUSU[2019]6HAO)

2013年7月至同年11月底,被不起诉人俞某某在经营宁波市奉化富丽禾制衣厂(原名奉化市富丽禾制衣厂)期间,为抵扣税款,在没有实际货物交易的情况下,采用支付手续费的方法,通过宣某某(另案处理)从宜昌荣恒纺织有限公司为宁波市奉化富丽禾制衣厂虚开增值税专用发票14份,价税金额合计人民币1630222元,税额共计人民币236869.9元,且已于同期入账抵扣。

CONGYISHANGWUGEZHUODINGBUQISUANLILAIKAN,XUKAISHUIKUANDESHUEZUIDIDEWEI159829.07YUAN,ZUIGAODEWEI236869.9YUAN。YINCI,RUGUOSHEXIANXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDEDANGSHIREN,SHEXIANXUKAIDESHUIKUANSHUEZAI20WANYUANZUOYOUDE,KEYIKAOLVZHENGQUJIANCHAYUANZUOCHUBUQISUJUEDING。DANGRAN,YEBINGBUSHIXUKAISHUIKUANDESHUEZAI20WANYUANZUOYOUDEANJIANDOUHUIYOUBUQISUDEJIEGUO,HUOZHESHUOXUKAISHUIKUANSHUEDADAO30WANYUANYISHANGDE,JIUBUHUIYOUBUQISUDEJIEGUO,HAIYAOZONGHEDIKAOLVQITAFANGMIANDELIANGXINGQINGJIE,JISHIXUKAISHUIKUANSHUECHAOGUO30WANYUAN,DANZONGHEDIKAOLVZHIHOURENGRANSHUYUFANZUIXINGWEIQINGJIEQINGWEIDE,YIHUIYOUBUQISUDEJIEGUO。

二、作出酌定不起诉决定的情节考虑

GENJU《XINGSHISUSONGFA》DIYIBAIQISHIQITIAODIERKUANDEGUIDING: “DUIYUFANZUIQINGJIEQINGWEI,YIZHAOXINGFAGUIDINGBUXUYAOPANCHUXINGFAHUOZHEMIANCHUXINGFADE,RENMINJIANCHAYUANKEYIZUOCHUBUQISUJUEDING。”NEIME,BUXUYAOPANCHUXINGFAHUOZHEMIANCHUXINGFADEQINGJIEYOUNAXIENI?《XINGFA》DISHIJIUTIAOGUIDING: “YOULONGYOUYADERENHUOZHEMANGRENFANZUI,KEYICONGQING、JIANQINGHUOZHEMIANCHUCHUFA。”DIERSHISITIAO: “ZAIFANZUIGUOCHENGZHONG,ZIDONGFANGQIFANZUIHUOZHEZIDONGYOUXIAODIFANGZHIFANZUIJIEGUOFASHENGDE,SHIFANZUIZHONGZHI。”“DUIYUZHONGZHIFAN,MEIYOUZAOCHENGSUNHAIDE,YINGDANGMIANCHUCHUFA;ZAOCHENGSUNHAIDE,YINGDANGJIANQINGCHUFA。”DIERSHIQITIAO: “ZAIGONGTONGFANZUIZHONGQICIYAOHUOZHEFUZHUZUOYONGDE,SHICONGFAN。”“DUIYUCONGFAN,YINGDANGCONGQING、JIANQINGCHUFAHUOZHEMIANCHUCHUFA。”DILIUSHIQITIAO: “DUIYUZISHOUDEFANZUIFENZI,KEYICONGQINGHUOZHEJIANQINGCHUFA。QIZHONG,FANZUIJIAOQINGDE,KEYIMIANCHUCHUFA。”DILIUSHIBATIAO: “FANZUIFENZIYOUJIEFATARENFANZUIXINGWEI,CHAZHENGSHUSHIDE,HUOZHETIGONGZHONGYAOXIANSUO,CONGERDEYIZHENPOQITAANJIANDENGLIGONGBIAOXIANDE,KEYICONGQINGHUOZHEJIANQINGCHUFA;YOUZHONGDALIGONGBIAOXIANDE,KEYIJIANQINGHUOZHEMIANCHUCHUFA。”

SUIRAN,XINGWEIRENJUYOUYISHANGQINGXINGZHIYI,DANJIANCHAYUANZAIZUOCHUBUQISUJUEDINGQIAN,ZAIFANZUIQINGJIEQINGWEIDEQIANTITIAOJIANXIA,HAIHUIZONGHEQITAFANGMIANDEYINSUCAIHUIKAOLVSHIYONGBUQISU。LIRU,XINGWEIRENDEFANZUIMUDEHEDONGJI、WEIHAIHOUGUO、HUIZUIBIAOXIANYIJIXINGWEIRENDEYIGUANBIAOXIANDENGJINXINGZONGHEKAOLV。

JUTIERYAN: DIYI,ZAIFANZUIMUDEHEDONGJIFANGMIAN,XINGWEIRENXUKAIZENGZHISHUIZHUANYONGFAPIAODEMUDEZHISHIWEILEFENSHIYEJI,TIGAOJIAOYIJIHUI,BINGBUSHIWEILEPIANQUGUOJIAZENGZHISHUIKUAN,BUHUIZAOCHENGGUOJIASHUIKUANSUNSHIDEJIEGUO;DIER,XINGWEIRENZAIDAOANHOU,RUSHIJIAODAIFANZUISHISHI,JIJIPEIHE,RENZUI、HUIZUITAIDUHAO;DISAN,XINGWEIRENSHICHUFAN、OUFAN,ZHUGUANEXINGBUDA;DISI,XINGWEIRENJISHIBUJIAOLEGUOJIASHUIKUAN,BINGJIESHOULESHUIWUJIGUANDECHUFA,JIAONAFAJINHEZHINAJINDENG;DIWU,ZAICIZHIQIANMEIYOUSHESHUIWEIFAQIANKE。

(一)案例一: 王某某虚开增值税专用发票案

NINGBOSHIBEILUNQURENMINJIANCHAYUANBUQISUJUEDINGSHU(YONGLUNJIANGONGSUXINGBUSU[2019]55HAO)

不起诉理由: 本院认为,被不起诉人王某某实施了《中华人民共和国刑法》第二百零五条规定的行为,但犯罪情节轻微,不需要判处刑罚,理由如下:

正规的快三平台DIYI,BEIBUQISURENWANGMOUMOUZISHOU,BINGRUSHIGONGSHUZIJIDEZUIXING,XIZISHOU,YIFAKEYICONGQINGHUOZHEJIANQINGCHUFA。

DIER,ANFAHOU,NINGBO**WULIUYOUXIANGONGSIJISHIBUJIAOLEGUOJIASHUIKUAN,BINGJIESHOULESHUIWUJIGUANDECHUFA,JIAONALEFAJINHEZHINAJIN。

DISAN,BEIBUQISURENWANGMOUMOURENZUITAIDUHAO,YOUHUIZUIBIAOXIAN,XICHUFAN、OUFAN,ZHUGUANEXINGBUDA,KEZHUOQINGCONGQINGCHUFA。

正规的快三平台ZONGSHANGSUOSHU,YIJU《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHIQITIAODIERKUANDEGUIDING,JUEDINGDUIWANGMOUMOUBUQISU。

(二)案例二: 廖某某虚开增值税专用发票案

NINGBOSHIYINZHOUQURENMINJIANCHAYUANBUQISUJUEDINGSHU(YONGYINJIANXINGBUSU[2019]32HAO)

BUQISULIYOU: BENYUANRENWEI,BEIBUQISURENLIAOMOUMOUSHISHILE《ZHONGHUARENMINGONGHEGUOXINGFA》DIERBAILINGWUTIAODIYIKUANGUIDINGDEXINGWEI,DANFANZUIQINGJIEQINGWEI,SHEANSHUIEBUGAO,JUYOUZISHOUQINGJIE,ANFAHOUYIJINGBUJIAOSHUIKUAN,GENJU《ZHONGHUARENMINGONGHEGUOXINGFA》DISANSHIQITIAODEGUIDING,BUXUYAOPANCHUXINGFA。YIJU《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHIQITIAODIERKUANDEGUIDING,JUEDINGDUILIAOMOUMOUBUQISU。

(三)案例三: 孙某某、左某某等虚开增值税专用发票案

WUHANSHIDONGHUXINJISHUKAIFAQURENMINJIANCHAYUANBUQISUJUEDINGSHU(WUDONGHUJIANGONGSUXINGBUSU[2019]5HAO)

正规的快三平台BUQISULIYOU: BENYUANRENWEI,BEIBUQISURENZUOMOUMOUSHISHILE《ZHONGHUARENMINGONGHEGUOXINGFA》DIERBAILINGWUTIAOGUIDINGDEXINGWEI,DANYINQIXICHUFAN、OUFAN,FANZUIQINGJIEJIAOQING,NENGRENZUIHUIZUI,YIJU《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHIQITIAODIERKUANDEGUIDING,JUEDINGDUIBEIBUQISURENBEIBUQISURENZUOMOUMOUBUQISU。

三、基于未造成国家税款损失的考虑

XUKAIZENGZHISHUIZHUANYONGFAPIAOZUISHELIDEMUDE,SHIWEILEGUIZHIXUKAIZENGZHISHUIZHUANYONGFAPIAODEXINGWEI,BAOZHANGGUOJIASHUIKUANBUBEILIUSHI。RUGUOXINGWEIRENDEXUKAIZENGZHISHUIZHUANYONGFAPIAODEXINGWEI,SHIJISHANGBINGBUHUIDUIGUOJIADESHUIKUANZAOCHENGRENHEDESUNSHI,HUOZHEXINGWEIRENJIJIBUJIAOZENGZHISHUISHUIKUAN,BINGJIESHOUSHUIWUJIGUANDECHUFADENG,XIANGDUIYUYIPIANQUGUOJIASHUIKUANWEIMUDEDEXUKAIXINGWEIERYAN,CIZHONGXINGWEIDESHEHUIWEIHAIXINGBUDA,ZUOCHUBUQISUJUEDINGYEBUZHIFASHENGWEIHAISHEHUIDEBULIANGHOUGUO。

(一)案例一: 乐清市某某电子有限公司虚开增值税专用发票案

正规的快三平台LEQINGSHIRENMINJIANCHAYUANBUQISUJUEDINGSHU(LEJIANGONGSUXINGBUSU[2019]23HAO)

不起诉理由: 本院认为,乐清市****有限公司实施了《中华人民共和国刑法》第二百零五条第一款规定的行为,但犯罪情节轻微,积极补缴税款、罚金、滞纳金,国家的税务损失已经得到弥补,根据《中华人民共和国刑法》第三十七条、第六十七条第一款的规定,不需要判处刑罚。依据《中华人民共和国刑事诉讼法》第一百七十七条第二款的规定,决定对乐清市****有限公司不起诉。

(二)案例二: 温州某某机电有限公司虚开增值税专用发票案

正规的快三平台WENZHOUSHIOUHAIQURENMINJIANCHAYUANBUQISUJUEDINGSHU(OUJIANGONGSUXINGBUSU[2019]10HAO)

不起诉理由: 本院认为,被不起诉单位温州**机电有限公司实施了《中华人民共和国刑法》第二百零五条第一款、第二款规定的行为,但犯罪情节轻微,且相关税款已经补缴正规的快三平台,根据《中华人民共和国刑法》第六十七条第一款、第三十七条的规定,不需要判处刑罚。依据《中华人民共和国刑事诉讼法》第一百七十三条第二款的规定,决定对温州**机电有限公司相对不起诉。

四、基于保护民营企业和企业家的考虑

JINNIANLAI,ZUIGAORENMINJIANCHAYUANGAODUZHONGSHIDUIMINYINGQIYEHEQIYEJIAQUANYIDEBAOZHANG,XIANHOUZHIDINGSHISHILE《GUANYUCHONGFENFAHUIJIANCHAZHINENGYIFABAOZHANGHECUJINFEIGONGYOUZHIJINGJIJIANKANGFAZHANDEYIJIAN》《GUANYUCHONGFENLVXINGJIANCHAZHINENGJIAQIANGCHANQUANSIFABAOHUDEYIJIAN》《GUANYUCHONGFENFAHUIZHINENGZUOYONGYINGZAOBAOHUQIYEJIAHEFAQUANYIDEFAZHIHUANJINGZHICHIQIYEJIACHUANGXINCHUANGYEDETONGZHI》DENGWENJIAN。

ZUIGAORENMINJIANCHAYUAN《GUANYUCHONGFENLVXINGJIANCHAZHINENGJIAQIANGCHANQUANSIFABAOHUDEYIJIAN》TIDAO,YAO“YANGEYIFABAWOQISUTIAOJIAN,CONGJINGJIANQUAN、GONGGONGLIYI、SHICHANGZHIXUDENGFANGMIANZHUNQUERENDINGSHEHUIWEIHAIXING,ZONGHEKAOLVZHENGCEDIAOZHENG、JINGYINGBUSHAN、SHICHANGFENGXIANDENGSHICHANGZHUTIYIZHIYIWAIDEYINSU,DUIFUHEBUQISUTIAOJIANDE,YIFASHIYONGBUQISU”。

2018NIAN11YUE,ZUIGAORENMINJIANCHAYUANZUOCHULE《CHONGFENFAHUIJIANCHAZHINENGWEIMINYINGQIYEFAZHANTIGONGSIFABAOZHANG——JIANCHAJIGUANBANLISHEMINYINGQIYEANJIANYOUGUANFALVZHENGCEWENTIJIEDA》,YIJINYIBUTONGYI、GUIFANSHEMINYINGQIYEANJIANDEZHIFASIFABIAOZHUN,JIAQIANGDUIMINYINGQIYEDESIFABAOHU。QIZHONGZUIGAORENMINJIANCHAYUANQIANGDIAO,ZAIBANLISHEJIMINYINGQIYEANJIANSHI,YAO“JIANJUEFANGZHIJIANGJINGJIJIUFENDANGZUOFANZUICHULI,JIANJUEFANGZHIJIANGMINSHIZERENBIANWEIXINGSHIZEREN”,BINGTIDAOLEKEYIBUQISUDEQINGXING。DUIYU“JUYOUQITAFALVGUIDINGDEMIANYUZHUIJIUXINGSHIZERENQINGXINGDE,YINGDANGZUOCHUBUQISUJUEDING”。RUGUOJINGSHENCHA,RENDINGANJIANYIJINGGOUCHENGFANZUI,“DANFANZUIQINGJIEQINGWEI,YIZHAOXINGFAGUIDINGBUXUYAOPANCHUXINGFAHUOZHEMIANCHUXINGFADE,KEYIZUOCHUBUQISUJUEDING”,FANGZHI“RUZUIJISU”“YISULEZHI”。HUOZHEFUHE《XINGSHISUSONGFA》DIYIBAIBASHIERTIAODEGUIDING,“SHEANMINYINGQIYEJINGYINGZHEZIYUANRUSHIGONGSHUSHEXIANFANZUIDESHISHI,YOUZHONGDALIGONGHUOZHEANJIANSHEJIGUOJIAZHONGDALIYIDE,JINGZUIGAORENMINJIANCHAYUANHEZHUN,RENMINJIANCHAYUANKEYIZUOCHUBUQISUJUEDING。”

案例: 孙某某虚开增值税专用发票案

WUHANSHIDONGHUXINJISHUKAIFAQURENMINJIANCHAYUANBUQISUJUEDINGSHU(WUDONGHUJIANGONGSUXINGBUSU[2019]4HAO)

本院认为,被不起诉人孙某某作为涉案单位某某公司直接负责的主管人员,其实施了《中华人民共和国刑法》第二百零五条规定的行为,但因其系初犯、偶犯,犯罪情节较轻,能认罪悔罪,从保障和促进非公有制经济健康发展的角度出发,依据《中华人民共和国刑事诉讼法》第一百七十七条第二款的规定,决定对被不起诉人孙某某不起诉。

【关键词】何观舒律师  虚开增值税专用发票罪  税务犯罪  不起诉

 


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何观舒经济、税务犯罪案件辩护律师
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