正规的快三平台

您当前的位置: 正规的快三平台 >> 金牙正规的快三平台 >> 金牙时评 >> 内容

虚开发票罪案件2014-2018年不起诉决定数据分析

办案律师/作者: 何观舒 来源:正规的快三平台 日期 : 2019-03-13

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

一、前言

正规的快三平台XUKAIFAPIAOZUISHI《XINGFAXIUZHENGAN(BA)》XINZENGSHEDEZUIMING,GUIDINGYU《XINGFA》DIERBAILINGWUTIAOZHIYI,SHIZHIXUKAIZENGZHISHUIZHUANYONGFAPIAOHEYONGYUPIANQUCHUKOUTUISHUI、DIKOUSHUIKUANDEFAPIAOZHIWAIDEQITAFAPIAO,JIPUTONGFAPIAO,QINGJIEYANZHONGDEXINGWEI。GENJUZUIGAORENMINJIANCHAYUAN、GONGANBU《GUANYUGONGANJIGUANGUANXIADEXINGSHIANJIANLIANZHUISUBIAOZHUNDEGUIDING(ER)DEBUCHONGGUIDING》DIERTIAODEGUIDING,XUKAIFAPIAOQINGJIEYANZHONGSHIZHIXUKAIFAPIAO100FENHUOZHEXUKAIJINELEIJIZAI40WANYUANYISHANG,HUOSUIWEIDADAOYISHANGSHUEBIAOZHUN,DANWUNIANNEIYINXUKAIFAPIAOXINGWEISHOUGUOXINGZHENGCHUFA2CIYISHANG,YOUXUKAIFAPIAODEXINGWEI。

二、案件总数及不起诉占比

虚开发票罪案件2014-2018年不起诉决定数据分析


BIZHEZAIRENMINJIANCHAYUANANJIANXINXIGONGKAIWANG、BASHOUANLIWANGSHANGJINXINGJIANSUO,ZAI2014NIANZHI2018NIANDEWUNIANQIJIAN,YIGONGYOU1672FENXUKAIFAPIAOZUIANJIANDEQISUSHUHEBUQISUJUEDINGSHU,QIZHONGQISUSHUWEI1331FEN,BUQISUJUEDINGSHUWEI341FEN,BUQISULVWEI25.61%。

三、案件年份比较

虚开发票罪案件2014-2018年不起诉决定数据分析


正规的快三平台SHANGTUBIAOSHIXUKAIFAPIAOZUIANJIANZAI2014NIANZHI2018NIANDEFENBUQINGKUANG,CONGTUBIAOKEZHI,CHULE2014NIANDEANJIANSHULIANGSHI94QIYIWAI,2015NIANZHI2018NIANDEANJIANSHULIANGDOUZAI300QIYISHANG,QIZHONGANJIANSHULIANGZUIDUODESHI2016NIAN,YIGONG537QI,QICISHI2018NIANDE367QI。YUJIZAI“DAPIANDAXU”DEDABEIJINGXIA,2019NIANXUKAIFAPIAOZUIDEANJIANSHULIANGKENENGYEBUDIYU300QI,BINGQIEXIANGDUIYU2018NIANANJIANSHULIANGHAIHUIYOUSUOZENGJIA。

虚开发票罪案件2014-2018年不起诉决定数据分析


正规的快三平台SHANGTUBIAOSHIXIANGYINGNIANFENZHONGXUKAIFAPIAOZUIANJIANZUOCHUBUQISUJUEDINGDEANJIANSHULIANG,QIZHONGZUOCHUBUQISUJUEDINGZUIDUODENIANFENYESHI2016NIAN,YIGONG116QI,QICISHI2018NIANDE112QI。DANSHI,YIBUQISULVERYAN,2018NIANDEBUQISULVSHIZUIGAODE,WEI30.51%,ER2016NIANDEBUQISULVJINWEI21.6%。

四、案件的地域分布

BIZHEYECENGDUIXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIANJIANZUOLEXIANGYINGDESHUJUFENXI,ANJIANSHULIANGZUIDUODESHENGFENSHIJIANGSU、ZHEJIANGZHEILIANGGESHENGFEN,SHUYUXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDEZHONGZAIQU。NEIME,XUKAIFAPIAOZUIANJIANSHULIANGHUIRUHEFENBUNI?XUKAIFAPIAOZUIANJIANSHIFOUHAIHUI“QINGLAI”YUJIANGSU、ZHEJIANG。

虚开发票罪案件2014-2018年不起诉决定数据分析


虚开发票罪案件2014-2018年不起诉决定数据分析


GENJUTUBIAOXIANSHI,ANJIANSHULIANGZUIDUODESHIHEILONGJIANGSHENG,YIGONGWEI421QI,ZHANZONGSHUDE25.18%;QICIWEIJIANGSUSHENGDE210QI,ZHANZONGSHUDE12.56%;DISANMINGDESHIZHEJIANGSHENG,ANJIANSHULIANGYIGONG159QI,ZHANZONGSHUDE9.51%;ZHIHOUSHISHANGHAI、SHANDONG、ANHUIDENGSHENGFEN。SUIRAN,JIANGSUSHENGHUOZHEJIANGSHENGDEANJIANSHULIANGBUXIANGXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIYIYANGSHIZUIDUODE,DANYEWEIYUSANJIAZHILIE。

虚开发票罪案件2014-2018年不起诉决定数据分析


虚开发票罪案件2014-2018年不起诉决定数据分析


SUIRAN,HEILONGJIANGSHENGDEANJIANSHULIANGSHIZUIDUODE,DANQIZUOCHUBUQISUJUEDINGDEANJIANSHULIANGQUEBUSHIZUIDUODE,ZUOCHUBUQISUJUEDINGDEANJIANSHULIANGJINWEI5QI,ZHANBUQISUANJIANZONGSHU 1.47%,GAISHENGDEBUQISULVYEJINWEI1.19%,YUANYUANDIYUQITASHENGFENDEBUQISULV。ERBUQISUANJIANSHULIANGZUIDUODEQIANSANGESHENG(SHI)WEI: ZHEJIANGSHENGDE55QI,ZHANZONGSHUDE16.13%;QICISHIJIANGSUSHENGDE45QI,ZHANZONGSHUDE13.2%;JIEZHEDESHIZHONGQINGSHIDE42QI,ZHANZONGSHUDE12.32%。

五、案件数量前十的检察院

JIUANJIANZAIGESHENGFENDEFENBULAIKAN,ANJIANZONGSHUPAIMINGQIANSANDEFENBIESHIHEILONGJIANG、JIANGSU、ZHEJIANG,ZUOCHUBUQISUJUEDINGQIANSANDEFENBIESHIZHEJIANG、JIANGSU、ZHONGQING,DANJUTIDAOCHENGBANANJIANDEJIANCHAYUAN,YOUHUIRUHEFENBUNI?XIAMIAN,BIZHEDUIANJIANSHULIANGPAIMINGQIANSHIYIJIZUOCHUBUQISUJUEDINGSHULIANGPAIMINGQIANSHIDEJIANCHAYUANJINXINGFENXI。

虚开发票罪案件2014-2018年不起诉决定数据分析


CONGYISHANGDETUBIAOZHONGKEYIKANCHU,ANJIANSHULIANGPAIMINGQIANSANDEJIANCHAYUANDOUSHUYUHEILONGJIANGSHENGHAERBINSHI,HAERBINXIANGFANGQURENMINJIANCHAYUANYI161QIDEANJIANSHULIANGWEIJUBANGSHOU;QICIWEIHAERBINSHIDAOLIQURENMINJIANCHAYUANHEHAERBINSHINANGANGQURENMINJIANCHAYUAN,FENBIEWEI105QIHE63QI。CONGANJIANSHULIANGQIANSHIDERENMINJIANCHAYUANFENBULAIKAN,HEILONGJIANGSHENGDUZHANSIXI,ERQIEDOUSHUYUHAERBINSHIXIAXIADEJIANCHAYUAN,YIGONGYOU377QIANJIAN,ZHANANJIANZONGSHUDE25.55;QICIWEIJIANGSUSHENGDELIANGJIAJIANCHAYUAN,FENBIEWEIGAOYOUSHIRENMINJIANCHAYUAN36QI,ZHENJIANGSHIRUNZHOUQURENMINJIANCHAYUAN23QI;LINGWAI,SHANGHAISHI、SHANDONGSHENG、BEIJINGSHI、ZHONGQINGSHIGEYOUYIJIAJIANCHAYUANSHANGBANG。

虚开发票罪案件2014-2018年不起诉决定数据分析


ZAIQIANSHIJIAZUOCHUBUQISUJUEDINGDEJIANCHAYUANFANGMIAN,ANJIANSHULIANGZUIDUODESHIZHONGQINGSHIYUBEIQURENMINJIANCHAYUAN,YI28QIBADETOUCHOU,QICISHIKUNSHANSHIRENMINJIANCHAYUANDE14QI,DISANMINGDEGUZEXIANRENMINJIANCHAYUAN13QI。CONGDIYUFENBULAIKAN,ZUOCHUBUQISUJUEDINGANJIANSHULIANGPAIMINGQIANSHIDEJIANCHAYUANDANGZHONG,ZHEJIANGSHENGYOUSANJIAJIANCHAYUAN,ZHONGQINGSHIYOULIANGJIAJIANCHAYUAN,ERJIANGSU、JIANGXI、SHANDONG、BEIJING、XINJIANGDENGSHENG、SHI、ZIZHIQUGEYOUYIJIAJIANCHAYUANSHANGBANG。

六、不起诉决定的类型占比

GENJU《XINGSHISUSONGFA》DEGUIDING,BUQISUGONGYOUSANZHONGLEIXING,FENBIESHIFADINGBUQISU、ZHUODINGBUQISU、CUNYIBUQISU。BIZHEYI2018NIANDEBUQISUJUEDINGWEIYANGBEN,DUI112FENBUQISUJUEDINGANBUTONGDEBUQISULEIXINGJINXINGFENLEIHUIZONG,QIZHONG,FADINGBUQISUWEI5QI,YUEZHAN4.46%;ZHUODINGBUQISUWEI90QI,YUEZHAN80.36%;CUNYIBUQISUWEI17QI,YUEZHAN15.17%。YISHANGSHUJUXIANSHI,SHIYONGZHUODINGBUQISUDEANJIANSHULIANGYUEWEIFADING、CUNYIBUQISUANJIANZHIHEDESIBEI,YINCIZAIXUKAISHUEDADAOXUKAIFAPIAOZUIDELIANBIAOZHUNJIFUHEXUKAIFAPIAOZUIFANZUIGOUCHENGDEQIANTIXIA,ZHENGQUJIANCHAYUANZUOCHUZHUODINGBUQISUJUEDING,BUSHIWEIYIGEZHONGYAODEBIANHUCELVE。

虚开发票罪案件2014-2018年不起诉决定数据分析


七、虚开发票罪案件的无罪辩点归纳

BIZHETONGGUODUI2018NIANBUQISUJUEDINGSHUJINXINGZHENGLI,GUINA、TILIANCHUSHEXIANXUKAIFAPIAOZUIDEANJIANZAISHENCHAQISUJIEDUANKENENGCUNZAIBIANHUYAODIAN,JUTIRUXIA:

(一)为实际发生的货物运输代开运费发票,并交纳了相关税款,未造成税款的流失,发票也是通过合法途径取得,不具有虚开发票的主观故意,不构成虚开发票罪

正规的快三平台ANHAO: LUANPINGXIANRENMINJIANCHAYUANBUQISUJUEDINGSHU(LUANJIANGONGSUXINGBUSU[2018]12HAO)

BUQISULIYOU: BENYUANRENWEI,LIUMOUBUJUYOUXUKAIFAPIAODEZHUGUANGUYI。GOUCHENGXUKAIFAPIAOZUI,QIZHUGUANFANGMIANYAOQIUWEIZHIJIEGUYI,JIMINGZHIMEIYOUSHIJIYUNSHUYEWUFASHENGERKAIJUFAPIAO,QIMUDESHIWEILETOUTAOSHUIKUAN,JIGUOJIASHUISHOUZAOCHENGSUNSHI。BENANZHONG,LIUMOUWEISHIJIFASHENGDEHUOWUYUNSHUDAIKAIYUNFEIFAPIAO,BINGJIAONALEXIANGGUANSHUIKUAN,WEIZAOCHENGSHUIKUANDELIUSHI,FAPIAOYESHITONGGUOHEFATUJINGQUDE,YINCI,LIUMOUDEXINGWEIBUJUYOUXUKAIFAPIAODEZHUGUANGUYI。LIUMOUBINGWEISHISHIXUKAIFAPIAODEKEGUANXINGWEI。XIANYOUZHENGJUNENGGOUZHENGSHI,LIUMOUYUGEKUANG、GECHEZHUCUNZAISHUMIANHUOKOUTOUDEYUEDING,GECHEZHUSHUYUGUAKAOANSHUNJIEGONGSIJINXINGYUNSHUHUODONG。ZUIGAORENMINFAYUAN《GUANYURUHERENDINGYI“GUAKAO”YOUGUANGONGSIMINGYISHISHIJINGYINGHUODONGBINGRANGYOUGUANGONGSIWEIZIJIXUKAIZENGZHISHUIZHUANYONGFAPIAOXINGWEIDEXINGZHI》ZHENGQIUYIJIANDEFUHAN(FAYAN[2014]58HAO)ZHONGZAIMING: GUAKAOFANGYIGUAKAOXINGSHIXIANGSHOUPIAOFANGSHIJIXIAOSHOUHUOWU,BEIGUAKAOFANGXIANGSHOUPIAOFANGKAIJUZENGZHISHUIZHUANYONGFAPIAODE,BUSHUYUXINGFADIERBAILINGWUTIAOGUIDINGDE“XUKAIZENGZHISHUIZHUANYONGFAPIAO”。XUKAIZENGZHISHUIZHUANYONGFAPIAOZUISHIXINGZHENGFAN,DUIXIANGGUANRUZUIYAOJIANDEPANDUAN,YINGDANGYIJU、CANZHAOXIANGGUANXINGZHENGFAGUI、BUMENGUIZHANGDENG,ERGENJU《GUOJIASHUIWUZONGJUGUANYUNASHUIRENDUIWAIKAIJUZENGZHISHUIZHUANYONGFAPIAOYOUGUANWENTIDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2014NIANDI39HAO),GUAKAOFANGYIGUAKAOXINGSHIXIANGSHOUPIAOFANGSHIJIXIAOSHOUHUOWU,BEIGUAKAOFANGXIANGSHOUPIAOFANGKAIJUZENGZHISHUIZHUANYONGFAPIAODE,BUSHUYUXUKAI;XINGWEIRENLIYONGTARENDEMINGYICONGSHIJINGYINGHUODONG,BINGYITARENMINGYIKAIJUZENGZHISHUIZHUANYONGFAPIAODE,JISHIXINGWEIRENYUGAITARENZHIJIANBUCUNZAIGUAKAOGUANXI,DANRUXINGWEIRENJINXINGLESHIJIDEJINGYINGHUODONG,ZHUGUANSHANGBINGWUPIANQUDIKOUSHUIKUANDEGUYI,KEGUANSHANGYEWEIZAOCHENGGUOJIAZENGZHISHUIKUANSUNSHIDE,BUYIRENDINGWEIXINGFADIERBAILINGWUTIAOGUIDINGDE“XUKAIZENGZHISHUIZHUANYONGFAPIAO”。GENJUGAIFUHANDEGUIDING,ZENGZHISHUIZHUANYONGFAPIAOTONGGUOSHANGSHUFANGSHIKAIJU,BUNENGRENDINGWEIXUKAI,FUHANZHONGSUIWEIDUIPUTONGFAPIAOZUOCHUGUIDING,JUZHONGYIMINGQING,DUIYUTONGGUOSHANGSHUFANGSHIKAIJUDEPUTONGHUOWUYUNSHUFAPIAO,GENGBUYIRENDINGWEIXUKAI。YINCI,LIUMOUBINGWEISHISHIXUKAIFAPIAODEKEGUANXINGWEI。LIUMOUJIWUXUKAIFAPIAODEZHUGUANGUYI,YIWEISHISHIXUKAIFAPIAODEKEGUANXINGWEI,MEIYOUFANZUISHISHI。YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHISANTIAODIYIKUANZHIGUIDING,JUEDINGDUILIUMOUBUQISU。

(二)具有真实交易,且不是为了偷逃应缴税款,而是出于业务入账需要

正规的快三平台ANHAO: YUNYANGXIANRENMINJIANCHAYUANBUQISUJUEDINGSHU(YUNJIANERBUXINGBUSU[2018]53HAO)

BUQISULIYOU: BENYUANRENWEI,BEIBUQISURENZHANGMOUMOUSHISHILE《ZHONGHUARENMINGONGHEGUOXINGFA》DIERBAILINGWUTIAOZHIYIDIYIKUANZHIGUIDINGDEXINGWEI,DANBEIBUQISURENZHANGMOUMOUXUKAIFAPIAOSHIZAIJUYOUZHENSHIJINGJIJIAOYIDEQIANTIXIA,BUSHIWEILETOUTAOYINGJIAOSHUIKUAN,ERSHICHUYUYEWURUZHANGXUYAO,FANZUIQINGJIEQINGWEI,QIEJUYOUZISHOUQINGJIE,RENZUIRENFA,GENJU《ZHONGHUARENMINGONGHEGUOXINGFA》DISANSHIQITIAODEGUIDING,BUXUYAOPANCHUXINGFA。YIJU《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHISANTIAODIERKUANDEGUIDING,JUEDINGDUIZHANGMOUMOUBUQISU。

(三)自首、没有偷逃税款的故意、社会危害性小

BUQISULIYOU: BENYUANRENWEI,CHENMOUMOUSHISHILE《ZHONGHUARENMINGONGHEGUOXINGFA》DIERBAILINGWUTIAOZHIYIGUIDINGDEXINGWEI,DANFANZUIQINGJIEQINGWEI,JUYOUTOUANZISHOU、ZHUGUANSHANGMEIYOUTOUTAOSHUIKUANDEGUYI、SHEHUIWEIHAIXINGJIAOXIAODENGQINGJIE,GENJU《ZHONGHUARENMINGONGHEGUOXINGFA》DISANSHIQITIAODEGUIDING,BUXUYAOPANCHUXINGFA。YIJU《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHISANTIAODIERKUANDEGUIDING,JUEDINGDUICHENMOUMOUBUQISU。

(四)坦白,认罪悔罪,补缴税款

正规的快三平台ANHAO: ZUNYISHIBOZHOUQURENMINJIANCHAYUANQISUJUEDINGSHU(BOJIANGONGSUXINGBUSU[2018]45HAO)

BUQISULIYOU: YUANRENWEI,LAIMOUJIA、LAIMOUYISHISHILE《ZHONGHUARENMINGONGHEGUOXINGFA》DIERBAILINGWUTIAOZHIYIGUIDINGDEXINGWEI,DANFANZUIQINGJIEQINGWEI,JUYOUTANBAIQINGJIE,RENZUIHUIZUI,XUKAIFAPIAODEJINEBUDA,BUJIAOLESHUIKUAN,GENJU《ZHONGHUARENMINGONGHEGUOXINGFA》DISANSHIQITIAODEGUIDING,BUXUYAODUILAIMOUJIA、LAIMOUYIPANCHUXINGFA。YIJU《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHISANTIAODIERKUANDEGUIDING,JUEDINGDUILAIMOUJIA、LAIMOUYIBUQISU。

(五)虚开发票做账系为了将贷款资金用于公司经营,主观上没有逃税目的,客观上没有造成税款流失

ANHAO: XIUSHANTUJIAZUMIAOZUZIZHIXIANRENMINJIANCHABUQISUJUEDINGSHU(XIUJIANXINGBUSU[2018]20HAO)

正规的快三平台BUQISULIYOU: BENYUANRENWEI,BEIBUQISURENYANGMOUMOUSHENWEI**GONGSIFADINGDAIBIAOREN,ANPAIGONGSIRENYUANSHISHILE《ZHONGHUARENMINGONGHEGUOXINGFA》DIERBAILINGWUTIAOZHIYITIAODIERKUANGUIDINGDEXINGWEI,DANYOUYU**GONGSIXUKAIFAPIAOZUOZHANGXIWEILEJIANGDAIKUANZIJINYONGYUGONGSIJINGYING,ZHUGUANSHANGMEIYOUTAOSHUIMUDE,KEGUANSHANGMEIYOUZAOCHENGSHUIKUANLIUSHI,FANZUIQINGJIEQINGWEI,JIAZHIYANGMOUMOUDAOANHOURUSHIGONGSHUZUIXING,ZIYUANRENZUIRENFA,GENJU《ZHONGHUARENMINGONGHEGUOXINGFA》DISANSHIQITIAODEGUIDING,KEYIMIANCHUCHUFA。YIJU《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHISANTIAODIERKUANDEGUIDING,JUEDINGDUIYANGMOUMOUBUQISU。

(六)涉案金额刚达立案标准,犯罪情节轻微,且具有自首、初犯、偶犯等情节

正规的快三平台ANHAO: JIXIXIANRENMINJIANCHAYUANBUQISUJUEDINGSHU(JIJIANXINGBUSU[2018]21HAO)

正规的快三平台BUQISULIYOU: BENYUANRENWEI,BEIBUQISURENXUMOUJIAZAIGONGSIMEIYOUYUTARENFASHENGJIAOYIDEQINGKUANGXIA,RANGTARENWEIZIJIXUKAIZENGZHISHUIPUTONGFAPIAO,XUKAIJINE521200YUAN,XUKAISHUIE15636YUAN,QIXINGWEIYICHUFAN《ZHONGHUARENMINGONGHEGUOXINGFA》DIERBAILINGWUTIAOZHIYIZHIGUIDING,JIANYUBENANSHEANJINEGANGDALIANBIAOZHUN,FANZUIQINGJIEQINGWEI,QIEJUYOUZISHOU、CHUFAN、OUFANDENGQINGJIE,GENJU《ZHONGHUARENMINGONGHEGUOXINGFA》DISANSHIQITIAODEGUIDING,BUXUYAOPANCHUXINGFA。YIJU《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHIQITIAODIERKUANDEGUIDING,JUEDINGDUIXUMOUJIABUQISU。

(七)主观上并没有开具假发票、漏税的故意,没有牟利的目的,而是为了结回货款,社会危害性小

正规的快三平台ANHAO: YINGKOUSHIRENLAOBIANQURENMINJIANCHAYUANBUQISUJUEDINGSHU(YINGBIANJIANGONGSUXINGBUSU[2018]3HAO)

BUQISULIYOU: JINGBENYUANSHENCHABINGTUIHUIBUCHONGZHENCHA,BENYUANRENGRANRENWEI**SHI**QUGONGANFENJURENDINGDEFANZUISHISHIBUQING、ZHENGJUBUZU。SHOUXIANBEIGAORENYOUZHENSHIDEJIAOYIFASHENG,RANGTARENWEIZIJIXUKAI,BINGWEIXUZENGSHULIANG、JIAKUAN,GAIBIANLEXIAOBUFENPINMING(MEI127.440YUAN),ZHUGUANSHANGBINGMEIYOUKAIJUJIAFAPIAO、LOUSHUIDEGUYI,MEIYOUMOULIDEMUDE,ERSHIWEILEJIEHUIHUOKUAN,SHEHUIWEIHAIXINGXIAO,QICI,KEGUANFANGMIANSHANGSHIZAOCHENGLEBUFENSHUIKUANLIUSHI。XIANYOUZHENGJUWUFAZHENGMINGZHENGMOUJIAXINGWEIRENGOUCHENGXUKAIFAPIAOZUI。JUCI,BENANXIANYOUZHENGJU,BUFUHEQISUTIAOJIAN。YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHIWUTIAODISIKUANDEGUIDING,JUEDINGDUIZHENGMOUJIABUQISU。

(八)行为人并不是具体的开票人,因其上线人员未到案,仅凭其本人的供述,无法认定其构成虚开发票罪

ANHAO: YINGKOUSHIRENLAOBIANQURENMINJIANCHAYUANBUQISUJUEDINGSHU(YINGBIANJIANGONGSUXINGBUSU[2018]5HAO)

BUQISULIYOU: JINGBENYUANSHENCHABINGTUIHUIBUCHONGZHENCHA,BENYUANRENGRANRENWEI**SHI**QUGONGANFENJURENDINGDEFANZUISHISHIBUQING、ZHENGJUBUZU。BEIBUQISURENTANGMOUMOU,SUIMOUQULELIYI,DANQIBINGBUSHIJUTIDEKAIPIAOREN,YINQISHANGXIANRENYUANWEIDAOAN,JINPINGQIBENRENDEGONGSHU,WUFARENDINGQIGOUCHENGXUKAIFAPIAOZUI。JUCI,BENANXIANYOUZHENGJU,BUFUHEQISUTIAOJIAN。YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHIWUTIAODISIKUANDEGUIDING,JUEDINGDUITANGMOUMOUBUQISU。

【关键词】何观舒律师 虚开增值税专用罪案件辩护律师 税务犯罪 虚开发票罪


阅读量: 295 PC版链接

何观舒
何观舒经济、税务犯罪案件辩护律师
证件号:037033
紧急刑事案件咨询可直接加广强正规的快三平台案管专员手机: )
如情况紧急,请直接致电: 电话:
推荐专题
江苏陆某被控贪污罪、挪用公款罪一案(挪用公款罪不成立)
张某被控盗窃罪一案 (取保终无罪)
曾X华被控贪污罪一案(缓刑)
汪某胜被控贪污罪一案(不起诉)
赖某被控非法经营罪一案(不起诉)
原央视主持人方宏进被控合同诈骗罪一案(不起诉)
王艺被控合同诈骗罪一案(无罪)
雷庭被判非法拘禁罪一案(终获无罪)
李某甲被控参加黑社会性质组织罪、非法采矿罪一案(不起诉)
马勇明等被判贩卖毒品罪一案(无罪)
推荐阅读
非法吸收公众存款罪案件不予批准逮捕得以释放的八种情形
王思鲁: 关于刑事律师的“真货”营销
拒绝迟夙生律师出庭,实际是侵犯了被告人明经国的权利
广强农村两委犯罪案件辩护与研究中心简介
七年了!今天,被告人高海东被控故意伤害案终于落下帷幕!
对虚开增值税专用发票罪中介绍行为的有效辩护研究
没有纸上谈兵的刑事辩护
关于办理刑事案件严格排除非法证据若干问题的规定
“大妈讨债团”是黑社会性质组织吗?
贷款诈骗罪相关法律法规(2017版)
最新文章
正告恶搞吐槽网友: 两名医学生跪地救人不属于非法行医,法律保护不承担任何责任!
2020年,民间借贷放贷人可能的几种法律风险及后果
吴某某涉嫌虚假诉讼罪一案(正在办理中)
民间借贷,以前支付的超出利息可以要回吗?银行贷款超过了咋办?
含泪的成功故事: 非法集资背后的糟心事儿 ——金融犯罪辩护律师工作札记
部分集资款用于炒股亏损,未必构成集资诈骗罪
P2P公司设立风险保障金等行为,是否构成非法集资
房屋托管公司高价收房还要拿回扣?小心涉嫌非法集资!
以低价预售的方式融资,为什么会构成非法集资
郭某某涉嫌非法吸收公众存款罪一案(正在办理中)

JINJIZHONGDAXINGSHIANJIANZIXUNKEZHIJIEJIAGUANGQIANGZHENGGUIDEKUAISANPINGTAIZHUREN、XINGSHIDAYAOANBIANHULVSHIWANGSILUWEIXINXIANGTAFANYING(TONGGUOWANGLVSHISHOUJI)

RUQINGKUANGJINJI,QINGZHIJIEZHIDIAN: DIANHUA

正规的快三平台DIZHI: GUANGZHOUSHIYUEXIUQUTIANHELU45HAOHENGJIANDASHA23LOU(DITIEDONGWUYUANZHANCCHUKOUZHIZOU400MIZUOYOU,DONGFENGDONGLUXIAOXUETIANLUNXIAOQUPANG,YUANMINGTIANLUNDASHA。)

YOUZHENGBIANMA: 510600

Copyright © 2006-2020 正规的快三平台

正规的快三平台 快三平台app下载安装 快三平台首充送彩金 快三平台登录 快三平台下载地址 快三平台代理 网信彩票快三平台 亚投彩票快三平台 江苏快三平台下载安装 快三平台官网下载 快三平台官网正规