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如查实存在“阴阳合同”逃税,是否一定构成逃税罪

办案律师/作者: 何观舒 来源:正规的快三平台 日期 : 2018-06-05

何观舒: 刑事律师、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

 

YOUGUAN“YINYANGHETONG”SHESHUIWENTI,WUXISHIDIFANGSHUIWUJUYIJINGZUZHIRENYUANJINXINGDIAOCHA,XIANZAIDIAOCHAJIEGUOSHANGWEICHULAI,JIASHEZUIHOUDIAOCHADEJIEGUOCUNZAISHIYONG“YINYANGHETONG”TAOSHUI,NEIME,SHEANRENYUANSHIFOUYIDINGGOUCHENGTAOSHUIZUI?YIBIZHEKANLAI,DAANSHIFOUDINGDE。

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SHOUXIANLAIKANYIXIASHENMESHITAOSHUIZUI?TAOSHUIZUISHIZHINASHUIRENCAIQUQIPIAN、YINMANSHOUDUANJINXINGXUJIANASHUISHENBAOHUOZHEBUSHENBAO,TAOBIJIAONASHUIKUANSHUEJIAODABINGQIEZHANYINGNASHUIE10%YISHANG,HUOZHEKOUJIAOYIWURENCAIQUQIPIAN、YINMANBUJIAOHUOZHESHAOJIAOYIKOU、YISHOUSHUIKUANSHUEJIAODADEXINGWEI。ZHEIYANGKANLAI,SHANGSHUSHEANRENYUANYIJINGGOUCHENGTAOSHUIZUILE,YINWEIHETONGSHEJIDEJINEWEI6000WANYUAN,YIMINGXINGGERENSHOURUANLAOWUBAOCHOUSUODEJISUANYINGNASHUIEGONGWEI1920WANYUAN(HULVESUSUANKOUCHUSHU,XIATONG),JIASHE1000WANYUANDEHETONGYIJINGJIAONASHUIKUAN(HETONGYUEDINGWEISHUIHOUPIANCHOU,ZHEILIZHISHIWEILEFANGBIANJISUAN,SHIJISHUIFUYOUSHEICHENGDANZANQIEBULUN,YEYINGHUANSUANCHENGSHUIQIANSHOURUZAIJISUANYINGNASHUIE),LINGWAI5000WANYUANDEYINGNASHUIEWEI1600WANYUAN,JI1600WANYUANWEITAOBIJIAONADESHUIE,ZHANZONGDEYINGNASHUIEDE83.33%。DANSHI,《XINGFA》DIERBAILINGYITIAODISIKUANGUIDING: “YOUDIYIKUANXINGWEI,JINGSHUIWUJIGUANYIFAXIADAZHUIJIAOTONGZHIHOU,BUJIAOYINGNASHUIKUAN,JIAONAZHINAJIN,YISHOUXINGZHENGCHUFADE,BUYUZHUIJIUXINGSHIZE;DANSHI,WUNIANNEIYINTAOBIJIAONASHUIKUANSHOUGUOXINGSHICHUFAHUOZHEBEISHUIWUJIGUANJIYUERCIYISHANGXINGZHENGCHUFADECHUWAI。”ZHEISHITAOSHUIZUIYOUGUANXINGZHENGCHUFAQIANZHICHENGXUDEGUIDING,JI“RENHETAOSHUIANJIAN,SHOUXIANBIXUJINGGUOSHUIWUJIGUANDECHULI,SHUIWUJIGUANMEIYOUCHULIDE,SIFAJIGUANBUDEZHIJIEZHUIJIUXINGWEIRENDEXINGSHIZEREN”,DANYEYOUSHIYONGTIAOJIANDEXIANZHI,“WUNIANNEIYINTAOBIJIAONASHUIKUANSHOUGUOXINGSHICHUFAHUOZHEBEISHUIWUJIGUANJIYUERCIYISHANGXINGZHENGCHUFADECHUWAI”。

 

一、税务机关的处理是逃税罪成立的前置条件

WUXIDIFANGSHUIWUJUYIJINGDUI“YINYANGHETONG”SHESHUIWENTIJINXINGDIAOCHA,DIAOCHAJIEGUOCHULAIYIHOU,RUGUOQUESHICUNZAITAOSHUIXINGWEIDE,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,BUFUHEGUIDING。YINCI,SHUIWUJIGUANZAIWEIYIFAXIADAJUEDINGSHU,YIJIZAIGUIDINGDECHULIXINGZHENGCHUFADEQIXIANNEIJIANGANJIANYISONGGONGANJIGUANDE,YINGDANGZUQUETAOSHUIXINGWEIDEWEIFAXING,BUYINGZHUIJIUSHEANRENYUANDEXINGSHIZEREN。

 

二、不受行政处罚才追究刑事责任

正规的快三平台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。LINGWAI,XINGWEIRENBIXUZAIGUIDINGDEQIXIANNEILVXINGHUOZHIXINGWANBI,RUCHAOGUOLEGUIDINGDEQIXIANCAILVXINGHUOZHIXINGJUEDINGSHUDECHUFANEIRONG,BUSHUYUBUZHUIJIUXINGSHIZERENDEQINGXING,YINGDANGYISONGGONGANJIGUANLIANZHENCHA。ZAICIQINGXINGXIA,SHUIWUJIGUANGONGZUORENYUANBUJIANGANJIANYISONGGONGANJIGUANLIANZHENCHADE,KENENGSHEXIANXUNSIWUBIBUYIJIAOXINGSHIANJIANZUI,HUOZHEQITADUZHIFANZUI。

 

三、逃税行为需要符合犯罪构成要件才构成逃税罪

正规的快三平台ZAISHIYONGDIERBAILINGYITIAODISIKUANPINGJIASHIFOUDUIXINGWEIRENZHUIJIUXINGSHIZERENYIQIAN,XINGWEIRENDEXINGWEIBIXUSHIFUHETAOSHUIZUIDEFANZUIGOUCHENGYAOJIANDE,RUZHUTISHINASHUIREN,ZHUGUANFANGMIANCUNZAIGUYI。DUIYUBUFUHEFANZUIGOUCHENGYAOJIANDEXINGWEI,BENLAIJIUBUGOUCHENGTAOSHUIZUI,BUNENGZHUIJIUXINGSHIZEREN,GENGTANBUSHANGSHIYONGDIERBAILINGYITIAODISIKUANDEGUIDINGLE。JISHICAIYONG“YINYANGHETONG”TAOSHUIFUHETAOSHUIZUIDEQITAFANZUIGOUCHENGYAOJIAN,YEYAOMANZU“SHUE+BILI”DERUZUITIAOJIAN,JI“TAOBIJIAONASHUIKUANSHUEJIAODABINGQIEZHANYINGNASHUIE10%YISHANG”。ANBENWENKAIPIANBIZHEDEJISUAN,TAOSHUIJIAONADESHUIEWEI1600WANYUAN,ZHANYINGNASHUIEDE83.33%,YIDADAORUZUITIAOJIANWUYI,BINGQIEFUHEDIERDANGCIDELIANGXINGTIAOJIAN,YINGCHUYISANNIANYISHANGQINIANYIXIAYOUQITUXING,BINGCHUFAJIN。DANSHIJIBINGFEIRUCIJISUAN,XIAMIANLAITANLUNYIXIAYINGNASHUIEDEJISUANHEBILIWENTI。

1.YINGNASHUIEDEJISUAN

正规的快三平台WEIFANGBIANJISUAN,JIASHEZHEILIANGFENHETONGDOUSHUIQIANSHOURU,DOUXUYAOJIAONAGERENSUODESHUI,DANWENTISHIBUZHIDAOQIANYUEDEZHUTISHIMINGXINGGERENHAISHIMINGXINGDEGONGZUOSHI,YINWEISHUIFAGUIDINGLEBUTONGDENASHUIZHUTISHIYONGBUTONGDESHUILV。SHANGWENYITIDAOLEMINGXINGDEGERENSHOURUSHIANLAOWUBAOCHOUSUODEJISUANGERENSUODESHUI,XIANZAITANTANYIGONGZUOSHIMINGYIZUOWEIQIANYUEZHUTIDEYINGNASHUIEJISUANWENTI。MINGXINGDEGERENGONGZUOSHI,YIBANSHIGERENDUZIQIYEDEXINGZHI,ERSHUIFAGUIDINGGERENDUZIQIYEYOUCHAZHANGZHENGSHUIHEHEDINGZHENGSHOULIANGZHONGFANGSHIJISUANGERENSUODESHUI,DANWULUNSHICHAZHANGZHENGSHUIFANGSHI,HUOZHESHIHEDINGZHENGSHOUDEFANGSHIJISUANGERENSUODESHUI,DOUBUSHIJIANDANDIYONGLIANGFENHETONGDEYUEDINGDE6000WANYUANCHENGYISHUILVDECHUYINGNASHUIE,ERSHIYAOKOUCHUCHENGBENFEIYONGZHICHUEZHIHOU,DEDAOYINGNASHUISUODEECHENGYISHIYONGSHUILV,CAINENGDECHUYINGNASHUIE。

正规的快三平台2.TAOSHUISHUEZHANYINGNASHUIEBAIFENBIDEJISUAN

GENJU《ZUIGAORENMINFAYUANGUANYUSHENLITOUSHUIKANGSHUIXINGSHIANJIANJUTIYINGYONGFALVRUOGANWENTIDEJIESHI》DEGUIDING,“TOUSHUISHUEZHANYINGNASHUIEDEBAIFENBI,SHIZHIYIGENASHUINIANDUZHONGDEGESHUIZHONGTOUSHUIZONGEYUGAINASHUINIANDUYINGNASHUIZONGEDEBILI,BUANNASHUINIANDUQUEDINGNASHUIQIDEQITANASHUIREN,TOUSHUISHUEZHANYINGNASHUIEDEBAIFENBI,ANZHAOXINGWEIRENZUIHOUYICITOUSHUIXINGWEIFASHENGZHIRIQIANYINIANZHONGGESHUIZHONGTOUSHUIZONGEYUGAINIANNASHUIZONGEDEBILIQUEDING。NASHUIYIWUCUNXUQIJIANBUZUYIGENASHUINIANDUDE,TOUSHUISHUEZHANYINGNASHUIEDEBAIFENBI,ANZHAOGESHUIZHONGTOUSHUIZONGEYUSHIJIFASHENGNASHUIYIWUQIJIANYINGDANGJIAONASHUIKUANZONGEDEBILIQUEDING。”YINCI,BUNENGJIANDANDIRENWEIBAIFENBIDEJISUANJIUSHIANLIANGFENHETONGZHONGTAOSHUISHUEYUYINGNASHUIEDEBILI,ERSHIZAIZHENGGENASHUINIANDUZHONG,CICITAOSHUISHUEZHANNIANDUYINGNASHUIZONGEDEBILI(JIASHENASHUINIANDUNEIZHIYOUCICITAOSHUIXINGWEI)。ZHEIYANGSUANLAI,FENMU(NIANDUYINGNASHUIZONGE)BIANDALE,FENZI(TAOSHUISHUE)BUBIAN,NEIMEBILIJIUHUIJIANGDI,NEIME,SHIFOUDADAOTAOSHUIZUI10%YISHANGDEBILIBIAOZHUNJIUYAOGENJUNIANDUYINGNASHUIZONGELAIQUEDINGLE。

 

四、税务行政处理前置程序的适用限制

《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。

 

正规的快三平台ZONGSHANGSUOSHU,“YINYANGHETONG”SHESHUIWENTISHIFOUGOUCHENGTAOSHUIZUI,BUNENGJIANDANDITONGGUOHETONGDESHUJUJINXINGJISUAN,ZHEIBUJINSHEJIFALVWENTI,YESHEJIFUZADEYINGNASHUIEJISUANWENTI,XUYAODONGDESHUIWUFANGMIANDEZHUANYEZHISHI。YINCI,CHULISHEXIANTAOSHUIZUIANJIAN,HUOZHESHEXIANQITASHUIWUFANZUIANJIAN,BUJINXUYAODONGDEFALVZHUANYEZHISHI,YEYAODONGDESHUIWUZHUANYEZHISHI。

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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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