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税收违法黑名单,涉案企业(人员)的刑事法律风险

办案律师/作者: 何观舒 来源:正规的快三平台 日期 : 2018-10-22

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

《ZHONGDASHUISHOUWEIFAANJIANXINXIGONGBUBANFA(SHIXING)》(YIXIAJIANCHENG《BANFA》),SUCHENGSHUISHOUHEIMINGDANZHIDU,SHIZHIDUIDADAOYIDINGSHEANJINEDETOUSHUIHETAOBIZHUIJIAOQIANSHUI、PIANQUCHUKOUTUISHUI、KANGSHUI、XUKAIZENGZHISHUIZHUANYONGFAPIAOYIJIPUTONGFAPIAODENG8LEISHUISHOUWEIFAANJIANJINXINGDENGJI,BINGYUYIGONGBUDEZHIDU。SHUISHOUWEIFAHEIMINGDANBUJINGONGBUANJIANDEWEIFASHISHI、FALVYIJU、CHULICHUFAQINGKUANG,YEGONGBUWEIFADANGSHIRENDEMINGCHENG(MINGZI)、QIYEFADINGDAIBIAORENJIZHUCEDIZHIDENGJIBENXINXI。

SHUISHOUWEIFAHEIMINGDANANJIDUGONGBU,YOUGEJISHUIWUJIGUANZAIMEIJIDUJIESHUHOU30RINEIGONGBU,JUTIMINGDANKEYIZAIGEJISHUIWUJIGUANGUANFANGWANGZHANZHONGCHAXUN。《BANFA》DISHITIAO: “ZHONGDASHUISHOUWEIFAANJIANXINXIZIGONGBUZHIRIQIMAN2NIANDE,TINGZHIGONGBUBINGCONGZHENGGUIDEKUAISANPINGTAIZHONGCHECHU。”SUIRANGONGBUQIMANJIEMANHOUKEYICONGZHENGGUIDEKUAISANPINGTAIZHONGCHECHU,DANSHI《BANFA》DISHIYITIAOHAIGUIDING: “ANJIANXINXIYIJINGLURUZHONGDASHUISHOUWEIFAANJIANGONGBUXINXIXITONG,JIANGZUOWEINASHUIRENDENASHUIXINYONGJILUYONGJIUBAOCUN。”


一、税收违法黑名单制度的建设

正规的快三平台DANGDESHIBAJIESANZHONG、SIZHONGQUANHUITICHULEJIANLIJIANQUANSHEHUICHENGXINTIXI,BAOYANGCHENGXIN、CHENGJIESHIXINDEZONGTIYAOQIU,WEILEGUANCHEZHEIGEZONGTIYAOQIU,GUOJIASHUIWUZONGJUYIJUGUOWUYUAN《SHEHUIXINYONGTIXIJIANSHEGUIHUAGANGYAO(2014-2020NIAN)》HEZHONGYANGWENMINGWEI《GUANYUTUIJINCHENGXINJIANSHEZHIDUHUADEYIJIAN》,YU2013NIAN11YUEKAISHIZHESHOUYANJIUJIANLISHUISHOUWEIFAHEIMINGDANGONGBUZHIDU。

JINGGUOBUDUANDEYANTAOHELUNZHENG,SHUIWUZONGJUYU2014NIAN7YUEFABULE《ZHONGDASHUISHOUWEIFAANJIANXINXIGONGBUBANFA(SHIXING)》,ZHEIBIAOZHIZHESHUISHOUWEIFAHEIMINGDANGONGBUZHIDUDEJIANLI。

CONG2014NIAN10YUEKAISHI,BAOKUOGUOJIASHUIWUZONGJUZAINEIDEQUANGUOGEJIGUOSHUI、DISHUIJIGUANDOUKAISHITONGGUOGEZIDEMENHUWANGZHAN,MEIJIDUXIANGSHEHUIGONGBUZHONGDASHUISHOUWEIFAANJIANXINXI。

正规的快三平台2014NIAN12YUE,ZAIGUOJIAFAGAIWEIDEXIEDIAOXIA,SHUIWUZONGJUYUZHONGYANGWENMINGBAN、ZUIGAORENMINFAYUAN、GONGANBU、CAIZHENGBU、GUOTUZIYUANBU、JIAOTONGYUNSHUBU、SHANGWUBU、RENMINYINXINGDENG21GEBUMENLIANHEQIANSHULE《GUANYUDUIZHONGDASHUISHOUWEIFAANJIANDANGSHIRENSHISHILIANHECHENGJIECUOSHIDEHEZUOBEIWANGLU》,QUELILEGEXINGZHENGBUMENDUISHIXINNASHUIRENSHISHILIANHECHENGJIEDEGONGZUOGUIFAN。

2016NIAN4YUE,SHUIWUZONGJUFABUXINXIUDINGDE《ZHONGDASHUISHOUWEIFAANJIANXINXIGONGBUBANFA(SHIXING)》,ZENGJIALEXINYONGXIUFUJIZHI。XINXIUDINGDENEIRONGSHIZHENDUITOUSHUI、TAOBIZHUIJIAOQIANSHUILIANGLEIHEIMINGDANDANGSHIREN,JIDANGSHIRENRUNENGANZHAOCHUFAJUEDINGSHUDEYAOQIU,ANQIJIAONASHUIKUAN、ZHINAJINHEFAJINDE,JINGGUOSHENHE、SHENPIHOU,KEYIBUXIANGSHEHUIGONGZHONGGONGBU;RUYIJINGGONGBUDE,KEYITINGZHIGONGBUBINGCONGZHENGGUIDEKUAISANPINGTAIZHONGCHECHU。

2016NIAN5YUE,GUOWUYUANYINFA《GUANYUJIANLIWANSHANSHOUXINLIANHEJILIHESHIXINLIANHECHENGJIEZHIDUJIAKUAITUIJINSHEHUICHENGXINJIANSHEDEZHIDAOYIJIAN》,DUIJIANLIWANSHANSHOUXINLIANHEJILIHESHIXINLIANHECHENGJIEZHIDU,JIAKUAITUIJINSHEHUICHENGXINJIANSHETICHUJUTIZHIDAOYIJIANHEGONGZUOBUSHU。

2016NIAN12YUE,XINXIUDINGGONGBUDE《GUANYUDUIZHONGDASHUISHOUWEIFAANJIANDANGSHIRENSHISHILIANHECHENGJIECUOSHIDEHEZUOBEIWANGLU》ZAIYUANSHIBAXIANGCHENGJIECUOSHIJICHUSHANG,YOUZENGJIALESHIXIANGCHENGJIECUOSHI。

 

二、企业被列入税收违法黑名单的标准

正规的快三平台YIGEQIYESHUISHOUWEIFASHIFOUBEIQUEDINGWEI“ZHONGDASHUISHOUWEIFAANJIAN”XUYAOMANZUYIDINGDETIAOJIAN,DUIYUMANZUXIANGYINGTIAOJIANDEQIYEYEJIUHUIBEISHUIWUJIGUANLIERU“HEIMINGDAN”。GENJU《ZHONGDASHUISHOUWEIFAANJIANXINXIGONGBUBANFA(SHIXING)》DILIUTIAODEGUIDING,JUTIBIAOZHUNRUXIA:

正规的快三平台(1)NASHUIRENWEIZAO、BIANZAO、YINNI、SHANZIXIAOHUIZHANGBU、JIZHANGPINGZHENG,HUOZHEZAIZHANGBUSHANGDUOLIEZHICHUHUOZHEBULIE、SHAOLIESHOURU,HUOZHEJINGSHUIWUJIGUANTONGZHISHENBAOERJUBUSHENBAOHUOZHEJINXINGXUJIADENASHUISHENBAO,BUJIAOHUOZHESHAOJIAOYINGNASHUIKUAN,CHABUSHUIKUANJINE100WANYUANYISHANG,QIERENYINIANDUCHABUSHUIEZHANDANGNIANGESHUIZHONGYINGNASHUIZONGE10%YISHANG;

(2)NASHUIRENQIANJIAOYINGNASHUIKUAN,CAIQUZHUANYIHUOZHEYINNICAICHANDESHOUDUAN,FANGAISHUIWUJIGUANZHUIJIAOQIANJIAODESHUIKUAN,QIANJIAOSHUIKUANJINE100WANYUANYISHANGDE;

正规的快三平台(3)YIJIABAOCHUKOUHUOZHEQITAQIPIANSHOUDUAN,PIANQUGUOJIACHUKOUTUISHUIKUANDE;

正规的快三平台(4)YIBAOLI、WEIXIEFANGFAJUBUJIAONASHUIKUANDE;

正规的快三平台(5)XUKAIZENGZHISHUIZHUANYONGFAPIAOHUOZHEXUKAIYONGYUPIANQUCHUKOUTUISHUI、DIKOUSHUIKUANDEQITAFAPIAODE;

正规的快三平台(6)XUKAIPUTONGFAPIAO100FENHUOZHEJINE40WANYUANYISHANGDE;

正规的快三平台(7)SIZIYINZHI、WEIZAO、BIANZAOFAPIAO,FEIFAZHIZAOFAPIAOFANGWEIZHUANYONGPIN,WEIZAOFAPIAOJIANZHIZHANGDE;

正规的快三平台(8)SUIWEIDADAOSHANGSHUBIAOZHUN,DANWEIFAQINGJIEYANZHONG、YOUJIAODASHEHUIYINGXIANGDE。

 

三、被列入税收违法黑名单的刑事法律风险

正规的快三平台《XINGFA》FENZEDISANZHANGDILIUJIEGUIDINGLESHISIZHONGYUSHUISHOUXIANGGUANDEZUIMING,DANCONGSHUISHOUWEIFAHEIMINGDANZHONGDESHUISHOUWEIFAANJIANLAIKAN,SHULIANGZUIDUODEWULEIANJIANFENBIESHI: TOUSHUI、XUKAIZENGZHISHUIZHUANYONGFAPIAO、PIANQUCHUKOUTUISHUI、XUKAIZENGZHISHUIPUTONGFAPIAO、TAOBIZHUIJIAOQIANSHUI,SHEXIANDEZUIMINGFENBIEWEITAOSHUIZUI、TAOBIZHUIJIAOQIANSHUIZUI、PIANQUCHUKOUTUISHUIZUI、XUKAIZENGZHISHUIZHUANYONGFAPIAOZUI、XUKAIFAPIAOZUI。CIWUGEZUIMINGYESHICHANGJIAN、DUOFADESHUISHOUFANZUIANJIAN。

(YI)TAOSHUIZUI

TAOSHUIZUI,SHIZHINASHUIRENCAIQUQIPIAN、YINMANSHOUDUANJINXINGXUJIANASHUISHENBAOHUOZHEBUSHENBAO,TAOBIJIAONASHUIKUANSHUEJIAODABINGQIEZHANYINGNASHUIE10%YISHANG,HUOZHEKOUJIAOYIWURENCAIQUQIPIAN、YINMANSHOUDUANBUJIAOHUOZHESHAOJIAOYIKOU、YISHOUSHUIKUANSHUEJIAODADEXINGWEI。TAOSHUIZUIDELIANBIAOZHUNSHICAIQU“SHUE+BILI”DEXINGSHI,BIXUYAOTONGSHIMANZUSHUEBIAOZHUNHEBILIBIAOZHUNCAIFUHETAOSHUIZUIDEZHUISUTIAOJIAN,JITAOBIJIAONASHUIKUAN5WANYUANYISHANGQIEZHANYINGNASHUIE10%YISHANG。ZHEIGEBAIFENBISHITAOSHUISHUEZHANYINGNASHUIEDEBAIFENBI,SHIZHIYIGENASHUINIANDUZHONGDEGESHUIZHONGTOUSHUIZONGEYUGAINASHUINIANDUYINGNASHUIZONGEDEBILI。

CIWAI,TAOSHUIZUIYOUYIGESHUIWUXINGZHENGQIANZHICHENGXU,JI“SHUIWUJIGUANYIFAXIADAZHUIJIAOTONGZHIHOU,BUJIAOYINGNASHUIKUAN,JIAONAZHINAJIN,YISHOUXINGZHENGCHUFADE,BUYUZHUIJIUXINGSHIZEREN”,DANSHISHUIWUXINGZHENGQIANZHICHENGXUDESHIYONGYEYOUYIDINGDEXIANZHI,“WUNIANNEIYINTAOBIJIAONASHUIKUANSHOUGUOXINGSHICHUFAHUOZHEBEISHUIWUJIGUANJIYUERCIYISHANGXINGZHENGCHUFADECHUWAI”。

(ER)TAOBIZHUIJIAOQIANSHUIZUI

TAOBIZHUIJIAOQIANSHUIZUI,SHIZHINASHUIRENQIANJIAOYINGNASHUIKUANCAIQUZHUANYIHUOZHEYINNICAICHANDESHOUDUAN,ZHISHISHUIWUWUFAZHUIJIAOQIANJIAODESHUIKUAN,SHUEJIAODADEXINGWEI。GENJUZUIGAORENMINJIANCHAYUAN、GONGANBU《GUANYUGONGANJIGUANGUANXIADEXINGSHIANJIANLIANZHUISUBIAOZHUNDEGUIDING(ER)》DIWUSHIJIUTIAODEGUIDING,“SHUEZAIYIWANYUANYISHANGDE,YINGYULIANZHUISU”。SUIRANDADAOLEYIWANYUANYISHANGDELIANZHUISUBIAOZHUN,DANYEXUYAOFUHEYIXIASANGETIAOJIAN: YISHICUNZAIQIANSHUIDEQIANTITIAOJIAN;ERSHISHISHILEZHUANYIHUOZHEYINNICAICHANDEXINGWEI;SANSHISHUIWUJIGUANWUFAZHUIJIAOQIANJIAODESHUIKUAN。RUGUOXINGWEIRENQIANSHUIDADAOYIWANYUANYISHANG,DANBUCUNZAIZHUANYIHUOZHEYINNICAICHANDEXINGWEI,ERSHIYOUYUJINGYINGBUSHANDENGYUANYINWUFAJIAONASHUIKUANDE,BUCHENGLIBENZUI。

(SAN)PIANQUCHUKOUTUISHUIZUI

正规的快三平台PIANQUCHUKOUTUISHUIZUI,SHIZHIXINGWEIRENWEIFANSHUISHOUFALVFAGUI,YIJIABAOCHUKOUHUOZHEQITAQIPIANSHOUDUAN,PIANQUGUOJIACHUKOUTUISHUIKUANDEXINGWEI。SUOWEI“JIABAOCHUKOU”,KEYIFENWEI: WEIZAOHUOZHEQIANDINGXUJIADEMAIMAIHETONG;YIWEIZAO、BIANZAOHUOZHEQITAFEIFASHOUDUANQUDECHUKOUHUOWUBAOGUANDAN、CHUKOUSHOUHUIHEXIAODAN、CHUKOUHUOWUZHUANYONGJIAOKUANSHUDENGYOUGUANCHUKOUTUISHUIDANJU、PINGZHENG;XUKAI、WEIZAO、FEIFAGOUMAIZENGZHISHUIZHUANYONGFAPIAOHUOZHEQITAKEYIYONGYUCHUKOUTUISHUIDEFAPIAO;QITAXUGOUYISHUIHUOWUCHUKOUSHISHIDEXINGWEI。ER“QITAQIPIANSHOUDUAN”SHIZHICHULE“JIABAOCHUKOU”YIWAIDE,WEIPIANQUGUOJIACHUKOUTUISHUIKUANERSHISHIDEQIPIANXINGWEI,JUTIBAOKUO: PIANQUCHUKOUHUOWUTUISHUIZIGEDE;JIANGWEINASHUIHUOZHEMIANSHUIHUOWUZUOWEIYISHUIHUOWUCHUKOUDE;SUIYOUHUOWUCHUKOU,DANXUGOUGAICHUKOUHUOWUDEPINMING、SHULIANG、DANJIADENGYAOSU,PIANQUWEISHIJINASHUIBUFENCHUKOUTUISHUIKUANDE;YIQITASHOUDUANPIANQUCHUKOUTUISHUIKUANDE。

正规的快三平台GENJUZUIGAORENMINJIANCHAYUAN、GONGANBUGONGBUDE《GUANYUGONGANJIGUANGUANXIADEXINGSHIANJIANLIANZHUISUBIAOZHUNDEGUIDING(ER)》DILIUSHITIAODEGUIDING: “YIJIABAOCHUKOUHUOZHEQITAQIPIANSHOUDUAN,PIANQUGUOJIACHUKOUTUISHUIKUAN,SHUEZAIWUWANYUANYISHANGDE,YINGYULIANZHUISU。”

(SI)XUKAIZENGZHISHUIZHUANYONGFAPIAOZUI

正规的快三平台XUKAIZENGZHISHUIZHUANYONGFAPIAOZUI,SHIZHIWEITARENXUKAI、WEIZIJIXUKAI、RANGTARENWEIZIJIXUKAI、JIESHAOTARENXUKAIZENGZHISHUIZHUANYONGFAPIAODEXINGWEI。XUKAIZENGZHISHUIZHUANYONGFAPIAOZUIBUJINRUZUIMENJIANDI,“XUKAIDESHUIKUANSHUEZAIYIWANYUANYISHANGHUOZHEZHISHIGUOJIASHUIKUANBEIPIANSHUEZAIWUQIANYUANYISHANGDE,YINGYULIANZHUISU”,ERQIECHUFAZHONG,ZUIGAOXINGQIKEYIPANCHUWUQITUXING,KEYISHUOSHISHUISHOUFANZUIDANGZHONGZUIWEIYANZHONGDEZUIMING。SUIRAN,2018NIAN8YUE22RIZUIGAORENMINFAYUANGONGBULE《GUANYUXUKAIZENGZHISHUIZHUANYONGFAPIAODINGZUILIANGXINGBIAOZHUNYOUGUANWENTIDETONGZHI》(FA[2018]226HAO),DUIXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDESHUEZUOLEXIANGYINGDEDIAOZHENGDE,DANSHIZENGZHISHUIZHUANYONGFAPIAOKAIJUDESHUEYIBANDOUHENDA,JIWANYUAN、JISHIWANYUAN,SHENZHIJIBAIWANYUAN,YINCI,CUNZAIZHEXUKAIZENGZHISHUIZHUANYONGFAPIAODOUHUISHEXIANFANZUIDEFENGXIAN。

(WU)XUKAIFAPIAOZUI

XUKAIFAPIAOZUISHI《XINGFAXIUZHENGAN(BA)》XINZENGSHEDEZUIMING,XUKAIDEDUIXIANGSHIZENGZHISHUIZHUANYONGFAPIAO、YONGYUPIANQUCHUKOUTUISHUI、DIKOUSHUIKUANYIWAIDEQITAFAPIAO,YEJIPUTONGFAPIAO。XUKAIDEXINGSHIYEHEXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIYIYANG,DANXUKAIFAPIAOZUIDELIANBIAOZHUNXIANGDUIDEBIJIAOGAO,“XUKAIFAPIAO100FENYISHANGHUOZHEXUKAISHUIKUANJINELEIJIZAI40WANYUANYISHANGDE”,HUOZHE“SUIWEIDADAOSHANGSHUSHUEBIAOZHUN,DAN5NIANNEIYINXUKAIFAPIAOXINGWEISHOUGUOXINGZHENGCHUFA2CIYISHANG,YOUXUKAIFAPIAODE”,YINGYULIANZHUISU。XUKAIFAPIAOZUIYEDELIANGXINGYEBIJIAODI,CUNZAIERGEDANGCILIANGXING: YISHIQINGJIEYANZHONGDE,CHUERNIANYIXIAYOUQITUXING、JUYIHUOZHEGUANZHI,BINGCHUFAJIN;ERSHIQINGJIETEBIEYANZHONGDE,CHUERNIANYISHANGQINIANYIXIAYOUQITUXING,BINGCHUFAJIN。

 

正规的快三平台HEGUANSHULVSHIXIEYU2018NIAN10YUE22RIXINGQIYI

【关键词】何观舒律师  经济犯罪辩护律师  税务犯罪辩护律师  税收违法黑名单

 

 

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