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逃避追缴欠税罪案件不予批准逮捕的九种情形

办案律师/作者: 何观舒 来源:正规的快三平台 日期 : 2017-05-08

HEGUANSHU: SHUIWUFANZUIBIANHULVSHI.JINGJIFANZUIBIANHULVSHI、GUANGQIANGZHENGGUIDEKUAISANPINGTAIXINGSHILVSHIJIZHENGGUIDEKUAISANPINGTAI SHUIWUFANZUIBIANHUYUYANJIUZHONGXINMISHUZHANG

WOGUOXINGSHISUSONGZHONGDEQIANGZHICUOSHIBAOKUOJUCHUAN、QUBAOHOUSHEN、JIANSHIJUZHU、JULIU、DAIBUWUZHONG。QIZHONG,DAIBUSHIXINGSHISUSONGZHONGYIZHONGZUIYANLIDEQIANGZHICUOSHI,QIXINGZHISHITONGGUOFALVDEQIANGZHILIBODUOFANZUIXIANYIREN、BEIGAORENDERENSHENZIYOU,SHIFANZUIXIANYIREN、BEIGAORENCHUYUBEIJIYAZHUANGTAI。ERBUPIZHUNDAIBUSHIZHIJIANCHAJIGUANDUIZHENCHAJIGUANTIQINGPIZHUNDAIBUDEFANZUIXIANYIRENJINXINGSHENCHARENDING,DUIBUFUHEDAIBUTIAOJIANDEFANZUIXIANYIRENERZUOCHUDEJUEDING。ZAISIFASHIWUZHONG,PIBULVYIZHIJIAOGAO,JIANCHAJIGUANCUNZAIZHE“GOUZUIJIBU”DEQINGXING,SHENCHADAIBUCHENGXUJIXIEHUA、XINGZHENGHUA,JIANCHAJIGUANWANGWANGJINDUIZHENCHAJIGUANCHENGBUDEANJIANCAILIAOJINXINGSHUMIANSHENCHA,BINGWEIZHENZHENGJIECHUYUANSHIZHENGJU,YEJIAOSHAODITINGQUBIANHULVSHIDEYIJIAN,JIDUIANJIANZUOCHURENDING。

正规的快三平台ZAISIFASHIWUDANGZHONG,BIANHULVSHINENGFOUCUSHIJIANCHAJIGUANCHONGFEN、QUANMIANRENSHIDAOTAOBIZHUIJIAOQIANSHUIZUIANJIANSHEANXINGWEIRENDEWUZUISHIYOU,JINERBUYUPIZHUNDAIBU,JUEDINGLETAOBIZHUIJIAOQIANSHUIZUIANJIANSHEANXINGWEIRENDEMINGYUN。BENWENYANJIUTAOBIZHUIJIAOQIANSHUIZUIANJIANBUYUPIZHUNDAIBUDEQINGXING,MUDEZAIYUCONGBANANJIGUANDUITAOBIZHUIJIAOQIANSHUIZUIANJIANZUOCHUBUYUPIZHUNDAIBUJUEDINGDEJUTIQINGXING,TEBIESHICONGWUZUIBIANHUDEJIAODU,ZHONGDIANPOUXIJIANCHAYUANRENWEIWUZUIERBUYUPIZHUNDAIBUDEQINGXING,WEIZHENGGUIDEKUAISANPINGTAIBANLITAOBIZHUIJIAOQIANSHUIZUIANJIANRUHEZUJIPIBU,YIJIPEIHEHOUXUJIEDUANDEYOUXIAOBIANHUTIGONGCANKAO。

逃避追缴欠税罪案件不予批准逮捕的适用条件

正规的快三平台GENJU《XINGSHISUSONGFA》DIQISHIJIUTIAODEGUIDING,DAIBUXUYAOJUBEISANGETIAOJIAN: DIYISHIZUIYITIAOJIAN;DIERSHIXINGFATIAOJIAN;DISANSHISHEHUIWEIHAIXINGTIAOJIAN。YINCI,JIANCHAJIGUANZAISHENCHAPIZHUNDAIBUSHI,YINGDANGSHENCHAANJIANSHIFOUFUHESHANGSHUSANGETIAOJIAN,ZHIYOUTONGSHIJUBEIZHEISANGETIAOJIAN,CAINENGZUOCHUPIZHUNDAIBUDEJUEDING。FOUZE,YINGDANGZUOCHUBUYUPIZHUNDAIBUDEJUEDING。《XINGSHISUSONGFA》DIBASHIBATIAOGUIDING: “RENMINJIANCHAYUANDUIYUGONGANJIGUANTIQINGPIZHUNDAIBUDEANJIANJINXINGSHENCHAHOU,YINGDANGGENJUQINGKUANGFENBIEZUOCHUPIZHUNDAIBUHUOZHEBUPIZHUNDAIBUDEJUEDING。DUIYUPIZHUNDAIBUDEJUEDING,GONGANJIGUANYINGDANGLIJIZHIXING,BINGQIEJIANGZHIXINGQINGKUANGJISHITONGZHIRENMINJIANCHAYUAN。DUIYUBUPIZHUNDAIBUDE,RENMINJIANCHAYUANYINGDANGSHUOMINGLIYOUXUYAOBUCHONGZHENCHADE,YINGDANGTONGSHITONGZHIGONGANJIGUAN。”

NEIMESHIWUZHONG,ZAISHENMEYANGDEQINGKUANGXIA,JIANCHAYUANHUIZUOCHUBUYUPIZHUNDAIBUDEJUEDINGNI?DUIYUBENWENSUOYANJIUDETAOBIZHUIJIAOQIANSHUIZUI,YOUCUNZAINAXIETESHUDEBUYUPIZHUNDAIBUDEXIANGGUANQINGXINGNI?

GENJU《XINGSHISUSONGFA》JI《RENMINJIANCHAYUANXINGSHISUSONGGUIZE》DEXIANGGUANGUIDING,JIEHEZHENGGUIDEKUAISANPINGTAIBANLITAOBIZHUIJIAOQIANSHUIZUIANJIANDESHIWUJINGYAN,ZHENGGUIDEKUAISANPINGTAIDUIYUBANANJIGUANPIZHUNDAIBUHUOBUYUPIZHUNDAIBUDEQINGXINGJINXINGFANTUI,ZECUNZAIYIXIAQINGXING: DIYIZHONGSHIJIANCHAYUANRENWEISHEANRENYUANBUGOUCHENGFANZUI,ERBUYUPIZHUNDAIBU。ZHIYUWUZUIDELIYOU,JIKENENGSHIXINGWEIRENKEGUANSHANGWEISHISHIFANZUIXINGWEI,XINGWEIRENZHUGUANSHANGBUJUYOUFANZUIGUYI,YEKENENGTAOSHUIDESHUEWEIDADAOBENZUIDELIANBIAOZHUN,HUOZHESHIZHUTIBUFUHEDENG;DIERZHONGSHIJIANCHAYUANRENWEIZHENGJUBUZU,ERBUYUPIZHUNDAIBU。RENDINGXINGWEIRENGOUCHENGMOUZHONGFANZUIDEZHENGJUBIXUDADAOQUESHI、CHONGFENDEBIAOZHUN;DISANZHONGSHIJIANCHAYUANRENWEIWUDAIBUBIYAO,ERBUYUPIZHUNDAIBU。ZAICIZHONGQINGXINGXIA,FANZUIRENYIJINGGOUCHENGFANZUI,DANCUNZAIZHEMOUXIETEDINGQINGXING,JIANCHAJIGUANDUIANJIANJINXINGSHENCHA,RENWEIKEYIBUDAIBUDE,CONGERZUOCHUBUYUPIZHUNDAIBUDEJUEDING。

据此,不予批准逮捕适用事实上包括不构成犯罪不捕、证据不足不捕、有罪但无逮捕必要不捕三大类型。

逃避追缴欠税罪案件不予批准逮捕的九种情形

BIZHEJIANGSHEXIANTAOBIZHUIJIAOQIANSHUIZUIBUYUPIZHUNDAIBUDEQINGXINGFENWEISANDALEIXINGGONGJIUZHONG:

一、人民检察院认为不构成犯罪而不予批准逮捕的四种情形

(YI)XINGWEIRENMEIYOUSHISHITAOBIZHUIJIAOQIANSHUIDEKEGUANXINGWEIERBUYUPIZHUNDAIBU

TAOBIZHUIJIAOQIANSHUIZUIDEKEGUANXINGWEIFANGMIANBIAOXIANWEI: XINGWEIRENBIXUJUYOUWEIFANSHUISHOUFAGUI,QIANJIAOYINGNASHUIKUAN,BINGCAIQUZHUANYIHUOZHEYINNICAICHANDESHOUDUAN,ZHISHISHUIWUJIGUANWUFAZHUIJIAOQIANJIAODESHUIKUAN,SHUEJIAODADEXINGWEI。JUCI,KEYIDECHUGOUCHENGTAOBIZHUIJIAOQIANSHUIZUIXUYAOFUHESANGETIAOJIAN: YISHICUNZAIQIANSHUIDEQIANTITIAOJIAN;ERSHISHISHILEZHUANYIHUOZHEYINNICAICHANDEXINGWEI;SANSHISHUIWUJIGUANWUFAZHUIJIAOQIANJIAODESHUIKUAN。RUGUOBUFUHESHANGSHUDEMOUYITIAOJIAN,BUGOUCHENGTAOBIZHUIJIAOQIANSHUIZUI,JIANCHAJIGUANYINGDANGZUOCHUBUPIZHUNDAIBUDEJUEDING。

1.QIANSHUISHIQIANTITIAOJIAN

XINGWEIRENCUNZAIQIANSHUISHISHISHIBENZUICHENGLIDEQIANTITIAOJIAN,RUGUOBUCUNZAIQIANSHUI,NEIJIUMEIYOUZHUIJIAODEBIYAO,GENGBUYONGSHUOXINGWEIRENTAOBIZHUIJIAOLE。《SHUISHOUZHENGSHOUGUANLIFA》DISANSHIYITIAODIYIKUANGUIDING: “NASHUIREN、KOUJIAOYIWURENANZHAOFALV、XINGZHENGFAGUIGUIDINGHUOZHESHUIWUJIGUANYIZHAOFALV、XINGZHENGFAGUIDEGUIDINGQUEDINGDEQIXIAN,JIAONAHUOZHEJIEJIAOSHUIKUAN。”DIERKUAN: “NASHUIRENYINYOUTESHUKUNNAN,BUNENGANQIJIAONASHUIKUANDE,JINGSHENG、ZIZHIQU、ZHIXIASHIGUOJIASHUIWUJU、DIFANGSHUIWUJUPIZHUN,KEYIYANQIJIAONASHUIKUAN,DANSHIZUIZHANGBUDECHAOGUOSANGEYUE。”YINCI,QIANSHUISHIZHINASHUIRENMEIYOUZAISHUIWUJIGUANGUIDINGDENASHUIQIXIANZHINEIANSHIJIAONASHUIKUAN,HUOZHEGUYITUOQIANSHUIKUANDEXINGWEI。ZAIRENDINGXINGWEIRENSHIFOUCUNZAI“QIANSHUI”SHISHISHI,SHOUXIANXUYAOCHAMINGDESHIQIANSHUIXINGWEISHIFOUYIJINGFADINGDENASHUIQIXIAN,RUGUOMEIYOUCHAOGUOFADINGDENASHUIQIXIAN,JIUBUCUNZAITAOBIZHUIJIAOQIANSHUIZUISUOYAOQIUDE“QIANSHUI”SHISHI。QICI,ZAINASHUIRENCUNZAIQIANSHUISHISHIDEQIANTIXIA,XUYAOKAOLVQIANSHUISHISHIFASHENGDEYUANYIN,SHIFOUCUNZAIZHENASHUIRENYINJINGYINGBUSHAN、ZIJINDUANQUEERFASHENGQIANSHUI,YIHUOZHESHINASHUIRENYONGYOUNASHUINENGLIERGUYITUOQIAN。RUNASHUIRENYINJINGYINGBUSHAN、ZIJINDUANQUEDENGKEGUANYUANYINERZAOCHENGDEQIANSHUI,JIANCHAJIGUANZAISHENCHADAIBUSHIXUYAOQUBIEDUIDAI,BUYIJIANGCIQINGKUANGDANGCHENGFANZUICHULI。

2.SHISHILEZHUANYIHUOZHEYINNICAICHANDEXINGWEI

XINGWEIRENSHIFOUSHISHILEZHUANYIHUOZHEYINNICAICHANDEXINGWEI,SHIGOUCHENGTAOBIZHUIJIAOQIANSHUIZUIDEGUANJIANSUOZAI。ZHUANYIHUOZHEYINNICAICHANDEXINGWEIYUQIANSHUIXINGWEICUNZAIZHEYINGUOGUANXI,JIXINGWEIRENZHUANYIHUOZHEYINNICAICHANDEXINGWEISHIWEILEBUJIAONAQIANSHUI,ZAOCHENGGUOJIASHUIKUANLIUSHI,DANXUYAOMINGQUEDESHI,ZHUANYIHUOZHEYINNIDEDUIXIANGBIXUSHICAICHAN,ERBUSHIXINGWEIRENBENREN。YINCI,DUIYUXINGWEIRENBINGWEIZHUANYIHUOZHEYINNICAICHAN,ERSHIQIBENRENTAONIHUOZHEDUOZANGQILAI,ZHISHISHUIWUJIGUANWUFAZHAODAOXINGWEIRENDE,ZEBUGOUCHENGTAOBIZHUIJIAOQIANSHUIZUI。

3.SHUIWUJIGUANWUFAZHUIJIAOQIANJIAODESHUIKUAN

正规的快三平台ZHISHISHUIWUJIGUANWUFAZHUIJIAO,ZHEISHIXINGWEIRENDEFANZUIMUDE,YESHITAOBIZHUIJIAOQIANSHUIZUISUOYAOQIUDEKEGUANJIEGUO。WUFAZHUIJIAOSHIZHISHUIWUJIGUANTONGGUOFALVGUIDINGDEXIANGYINGCHENGXU,YIRANWUFABAOZHENGSHUIKUANDEZHENGSHOU。GENJU《SHUISHOUZHENGSHOUGUANLIFA》DISANSHIBATIAOZHIGUIDING,NASHUIRENYOUZHUANYIHUOZHEYINNICAICHANDEXINGWEI,SHUIWUJIGUANKEYIYAOQIUNASHUIRENTIGONGNASHUIDANBAO,DUIYUBUTIGONGDANBAODENASHUIREN,JINGPIZHUN,SHUIWUJIGUANKEYICAIQUTONGZHIKAIHUYINXINGDONGJIE、CHAFENG、KOUYANASHUIRENCAICHANDESHUISHOUBAOQUANCUOSHI。DANSHI,XINGWEIRENJIANGZIJINHECAICHANZHUANYI、YINNI,ZHISHIQIANJIAOSHUIKUANNANYIZHUIJIAODE,JIGUOJIAZAOCHENGSUNSHI,ZAOCHENG“QIANSHUIWUFAZHUIJIAO”DESHISHI,CAINENGCHENGLITAOBIZHUIJIAOQIANSHUIZUI。

YINCI,JIANCHAJIGUANZAISHENCHAPIZHUNDAIBUSHI,XUYAOSHENCHAXINGWEIRENDEXINGWEISHIFOUSHUIKUANWUFAZHUIJIAO,DAOZHIGUOJIASHUIKUANLIUSHIDEJIEGUO,RUGUOMEIYOU,ZEBUGOUCHENGTAOBIZHUIJIAOQIANSHUIZUI,YINGZUOCHUBUPIZHUNDAIBUDEJUEDING。

正规的快三平台(ER)TAOBIZHUIJIAOQIANSHUIDESHUEWEIDADAOXINGSHIANJIANLIANZHUISUBIAOZHUNERBUPIZHUNDAIBU

正规的快三平台TAOBIZHUIJIAOQIANSHUIZUISHUYUJIEGUOFAN,XUYAODADAOYIDINGDEWEIHAIJIEGUOCAINENGGOUCHENGCIZUI,YIJITAOBIZHUIJIAOQIANSHUIXUYAODADAOYIDINGDESHUE,RUGUOWEIDADAOXIANGYINGDESHUEZEBUGOUCHENGFANZUI。XUYAOMINGQUEDESHI,ZHEILISUOSHUODESHUEZHIDESHISHUIWUJIGUANYUNYONGXINGZHENGQIANGZHISHOUDUAN,RUSHUISHOUBAOQUAN、SHUISHOUQIANGZHIZHIXINGDENGSHOUDUANDOUWUFAZHUIHUIDEQIANSHUISHUE,ERFEIXINGWEIRENZHUANYIHUOYINNIDECAICHANSHUE,YEBUSHIXINGWEIRENDESHIJIQIANSHUISHUE。ZHEISANGESHUEYOUSHISHITONGYIDE,YOUSHISHIBUTONGYIDE,BIXUZHUNQUEBAWO。WUFAZHUIJIAODEQIANSHUIDABUDAOFADINGSHUEDE,YOUSHUIWUBUMENYIFAZUOXINGZHENGCHUFA。

正规的快三平台GENJU《ZUIGAORENMINJIANCHAYUAN GONGANBUGUANYUGONGANJIGUANGUANXIADEXINGSHIANJIANLIANZHUISUBIAOZHUNDEGUIDING(ER)》DIWUSHIJIUTIAO [TAOBIZHUIJIAOQIANSHUIAN(XINGFADIERBAILINGSANTIAO)]: “NASHUIRENQIANJIAOYINGNASHUIKUAN,CAIQUZHUANYIHUOZHEYINNICAICHANDESHOUDUAN,ZHISHISHUIWUJIGUANWUFAZHUIJIAOQIANJIAODESHUIKUAN,SHUEZAIYIWANYUANYISHANGDE,YINGYULIANZHUISU。”

YINCI,ZAISIFASHIWUZHONG,JIANCHAJIGUANYINGDUITAOBIZHUIJIAOQIANSHUIDESHUEZHUNQUERENDING,BINGJIAYIQUBIE,DUITAOBIZHUIJIAOQIANSHUIDESHUEWEIDADAOLIANBIAOZHUNDE,YINGZUOCHUBUYUPIZHUNDAIBUDEJUEDING。

正规的快三平台(SAN)XINGWEIRENZHUGUANSHANGBUJUYOUTAOSHUIDEZHUGUANGUYIERBUYUPIZHUNDAIBU

TAOBIZHUIJIAOQIANSHUIZUIDEZHUGUANFANGMIANBIAOXIANWEIGUYI。SUITAOBIZHUIJIAOQIANSHUIZUIZAIZHUGUANFANGMIANBIAOXIANWEIGUYI,BINGQIEJUYOUTAOBIJIAONAYINGJIAONAKUANERFEIFAHUOLIDEMUDE,XINGWEIRENDEGUYIBUJINBIAOXIANWEIQIDUIQIANKUANYINGNASHUIKUANDESHISHISHIMINGZHIDE,HAIBIAOXIANWEIXINGWEIRENWEIDADAOZUIZHONGTAOBINASHUIDEMUDEERGUYIZHUANYIHUOZHEYINNICAICHAN,ZHISHISHUIWUJIGUANWUFAZHUIJIAOQIQIANJIAODESHUIKUAN。DANSHI,XUYAOQUBIEDESHI,QIANSHUIRENMEIYOUTAOBIZHUIJIAOQIANSHUIZUIDEZHUGUANGUYI,QIQIANSHUISHIYOUYUSHENGCHANJINGYINGBUSHANERDAOZHIZIJINDUANQUEWUFAJIAONASHUIKUAN,CIQINGXINGBUYIZUOCHUFANZUICHULI。JIANCHAJIGUANYINGJUTICHAQINGXINGWEIRENSHIFOUCUNZAIZHUGUANGUYIDEQINGXING,FOUZEYINGZUOCHUBUPIZHUNDAIBUDEJUEDING。

正规的快三平台(SI)XINGWEIRENBUFUHETAOBIZHUIJIAOQIANSHUIZUIDEZHUTITIAOJIANERBUYUPIZHUNDAIBU

正规的快三平台TAOBIZHUIJIAOQIANSHUIZUIDEZHUTIWEITESHUZHUTI,JINASHUIREN,BAOKUOFUYOUNASHUIYIWUDEDANWEIHEGEREN,DANBUBAOKUOKOUJIAOYIWUREN。YINCI,ZAISIFASHIJIANDANGZHONG,XUYAOZHUNQUEDEJIEDINGXINGWEIZHUTISHIFOUJUYOUNASHUIRENDEZHUTIZIGE,DUIYUBUSHIFALVFAGUIGUIDINGWEINASHUIRENDE,BUFUHETAOBIZHUIJIAOQIANSHUIZUIDEZHUTIGOUCHENGYAOJIAN,BUGOUCHENGTAOBIZHUIJIAOQIANSHUIZUI,JIANCHAJIGUANYINGDANGZUOCHUBUPIZHUNDAIBUDEJUEDING。

二、人民检察院认为证据不符合逮捕条件(证据不足)而不予批准逮捕

正规的快三平台WULUNSHISHENCHADAIBUJIEDUAN,HAISHISHENCHAQISU、SHENPANJIEDUAN,XINGSHISUSONGHUODONGDOUSHIYIZHENGJUWEIZHONGXINERZHANKAI。DUIYUJIANCHAYUANSHENCHAQISUDEANJIAN,RUOYI“SHISHIBUQING、ZHENGJUBUZU”WEIYOUZUOCHUBUQISUJUEDING,ZEBIXUJINGGUOTUIHUIBUCHONGZHENCHA。DANZAISHENCHAPIBUHUANJIE,ZEKENENGYIN“ZHENGJUBUFUHEDAIBUTIAOJIAN”ERZUOCHUBUYUPIZHUNDAIBUJUEDING。《GONGANJIGUANBANLIXINGSHIANJIANCHENGXUGUIDING》DI77TIAO: “……DUIJULIUDEFANZUIXIANYIREN,ZHENGJUBUFUHEDAIBUTIAOJIAN,YIJITIQINGDAIBUHOU,RENMINJIANCHAYUANBUPIZHUNDAIBU,ZHENCHAJIGUANXUYAOJIXUZHENCHA,BINGQIEFUHEQUBAOHOUSHENTIAOJIANDE,KEYIYIFAQUBAOHOUSHEN。”

正规的快三平台DUIYUSHIYONGZHENGJUBUZUBUYUPIZHUNDAIBUDEJUEDINGYOUNAXIE,GUINAQILAIYOUYIXIAQINGXING: ZHIKONGFANZUIDEZHENGJUBUCHONGFEN;SHOUJIZHENGJUCHENGXUBUHEFA,HUODEDEZHENGJUYOUXIACI;ZHENGMINGJIELUNBUNENGPAICHUQITAKENENGXING;YINGXIANGSHIFOUGOUZUIDEGUANJIANSHISHIMEIYOUCHAQING;ZHUYAOZHENGJUZHIJIANCUNZAIMAODUN;RENDINGFANZUIZHUGUANFANGMIANDEZHENGJUBUZUDENGFANGMIAN。

正规的快三平台2010NIAN08YUE25RIZUIGAORENMINJIANCHAYUANFABUDE《RENMINJIANCHAYUANSHENCHADAIBUZHILIANGBIAOZHUN》DISANTIAODUICIYEZUOLEGUIDING: “JUYOUYIXIAQINGXINGZHIYIDE,BUSHUYU‘YOUZHENGJUZHENGMINGYOUFANZUISHISHI’: (YI)ZHENGJUSUOZHENGMINGDESHISHIBUGOUCHENGFANZUIDE;(ER)JINYOUFANZUIXIANYIRENDEYOUZUIGONGSHU,ERWUQITAZHENGJUYINZHENGDE;(SAN)ZHENGMINGFANZUIXIANYIRENYOUZUIHEWUZUIDEZHUYAOZHENGJUZHIJIANCUNZAIZHONGDAMAODUNQIENANYIPAICHUDE;(SI)GONGTONGFANZUIANJIANZHONG,TONGANFANDEGONGSHUCUNZAIZHONGDAMAODUN,QIEWUQITAZHENGJUZHENGMINGFANZUIXIANYIRENSHISHILEGONGTONGFANZUIXINGWEIDE;(WU)MEIYOUZHIJIEZHENGJU,ERJIANJIEZHENGJUBUNENGXIANGHUYINZHENGDE;(LIU)ZHENGMINGFANZUIDEZHENGJUZHONG,DUIYUCAIQUXINGXUNBIGONGDENGFEIFASHOUDUANQUDEDEFANZUIXIANYIRENGONGSHUHECAIYONGBAOLI、WEIXIEDENGFEIFASHOUDUANQUDEDEZHENGRENZHENGYAN、BEIHAIRENCHENSHUYIFAYUYIPAICHUHOU,QIYUDEZHENGJUBUZUYIZHENGMINGYOUFANZUISHISHIDE;(QI)XIANYOUZHENGJUBUZUYIZHENGMINGFANZUIZHUGUANFANGMIANYAOJIANDE;(BA)SUIYOUZHENGJUZHENGMINGFASHENGLEFANZUISHISHI,DANWUZHENGJUZHENGMINGFANZUISHISHISHIGAIFANZUIXIANYIRENSHISHIDE;(JIU)QITABUNENGZHENGMINGYOUFANZUISHISHIDEQINGXING。”

正规的快三平台LINGWAI,DUIYU“SHISHIBUQING、ZHENGJUBUZU”HAICUNZAILIANGZHONGCHANGJIANDEQINGKUANG,JIANCHAYUANRENWEIXINGWEIRENYOUZUI,ZUOCHUBUYUPIZHUNDAIBUJUEDINGHOU,ZHENCHAJIGUANJIXUZHENCHA,HOURENGRANZHENGJUBUZU,ZHENCHAJIGUANCHEXIAOANJIANHUOBULELEZHI;LINGYIZHONGXIJIANCHAYUANRENWEIDANGSHIRENBUGOUCHENGFANZUI,DANBUYISHISHIQINGCHUDEWUZUIZUOWEIBUYUPIZHUNDAIBUDELIYOU,ERYI“SHISHIBUQING、ZHENGJUBUZU”WEITIDAIXINGLIYOU。DANCONGBENZHISHANG,ZHEILIANGZHONGBUYUPIZHUNDAIBUZUIZHONGDOUHUIDADAOWUZUIDEXIAOGUO。

三、人民检察院认为有罪但无逮捕必要而不予批准逮捕的四种情形

正规的快三平台WUDAIBUBIYAOSHIZHIFANZUIXIANYIREN、BEIGAORENZAIYIGOUCHENGFANZUIDEQIANTIXIA,YINFUHEMOUZHONGQINGXING,RUFUHEQUBAOHOUSHENHUOZHEJIANSHIJUZHUTIAOJIAN,ERSHIJIANCHAJIGUANZUOCHUBUYUPIZHUNDAIBUDEJUEDING。RUGUOFANZUIXIANYIRENWEIGOUCHENGFANZUI,DANGRANSHIBUYUPIZHUNDAIBU。

《RENMINJIANCHAYUANSHENCHADAIBUZHILIANGBIAOZHUN》DILIUTIAOGUIDING: “FANZUIXIANYIRENSHEXIANDEZUIXINGJIAOQING,QIEMEIYOUQITAZHONGDAFANZUIXIANYI,JUYOUYIXIAQINGXINGZHIYIDE,KEYIRENWEIMEIYOUDAIBUBIYAO: (YI) SHUYUYUBEIFAN、ZHONGZHIFAN、HUOZHEFANGWEIGUODANG、BIXIANGUODANGDE;(ER) ZHUGUANEXINGJIAOXIAODECHUFAN、OUFAN,GONGTONGFANZUIZHONGDECONGFAN、XIECONGFAN,FANZUIHOUZISHOU、YOULIGONGBIAOXIANHUOZHEJIJITUIZANG、PEICHANGSUNSHI、QUEYOUHUIZUIBIAOXIANDE;(SAN) GUOSHIFANZUIDEFANZUIXIANYIREN,FANZUIHOUYOUHUIZUIBIAOXIAN,YOUXIAOKONGZHISUNSHIHUOZHEJIJIPEICHANGSUNSHIDE;(SI) YINLINLI、QINYOUJIUFENYINFADESHANGHAIDENGANJIAN,FANZUIXIANYIRENZAIFANZUIHOUXIANGBEIHAIRENPEILIDAOQIAN、PEICHANGSUNSHI,QUDEBEIHAIRENLIANGJIEDE;(WU) FANZUIXIANYIRENXIYIMANSHISIZHOUSUIWEIMANSHIBAZHOUSUIDEWEICHENGNIANRENHUOZHEZAIXIAOXUESHENG,BENRENYOUHUIZUIBIAOXIAN,QIJIATING、XUEXIAOHUOZHESUOZAISHEQUYIJIJUMINWEIYUANHUIJUBEIJIANHU、BANGJIAOTIAOJIANDE;(LIU) FANZUIXIANYIRENXILAONIANRENHUOZHECANJIREN,SHENTIZHUANGKUANGBUSHIYIJIYADE;(QI) BUYUJIYABUZHIWEIHAISHEHUIHUOZHEFANGAIXINGSHISUSONGZHENGCHANGJINXINGDEQITAWUDAIBUBIYAODEQINGXING。

正规的快三平台“DUIYINGDANGDAIBUDEFANZUIXIANYIREN,RUGUOHUANYOUYANZHONGJIBING,HUOZHESHIZHENGZAIHUAIYUN、BURUZIJIYINGERDEFUNV,KEYIQUBAOHOUSHENHUOZHEJIANSHIJUZHU。”

(YI)FUHEQUBAOHOUSHENDETIAOJIANERBUYUPIZHUNDAIBU

《XINGSHISUSONGFA》DUISHIYONGQUBAOHOUSHENGUIDINGRUXIA:

1.KENENGPANCHUGUANZHI、JUYIHUOZHEDULISHIYONGFUJIAXINGDE;

2.KENENGPANCHUYOUQITUXINGYISHANGXINGFA,CAIQUQUBAOHOUSHENBUZHIFASHENGSHEHUIWEIXIANXINGDE;

3.HUANYOUYANZHONGJIBING、SHENGHUOBUNENGZILI,HUAIYUNHUOZHEZHENGZAIBURUZIJIYINGERDEFUNV;

正规的快三平台4.JIYAQIXIANJIEMAN,ANJIANSHANGWEIBANJIE,XUYAOCAIQUQUBAOHOUSHENDE。

SHANGSHUQUBAOHOUSHENDESHIYONGQINGXING,DI4DIANZHUYAOSHIZHENDUIJIYAQIXIANDECHENGXUWENTI,BENWENTAOLUNJIANCHAYUANBUYUPIZHUNDAIBUZHUYAOSHIZHENDUIQIANSANZHONGQINGKUANG。

正规的快三平台SHOUXIAN,CONGBANANJIGUANTIQINGPIZHUNDAIBUDEZHENGJUCHUFA,JIGENJUYIYOUZHENGJUZHENGMINGDEANJIANSHISHI,BIZHAOXINGFADEXIANGGUANGUIDING,RUODUIXINGWEIRENZHIKENENGPANCHUJUYI、GUANZHIHUODULISHIYONGFUJIAXING,BUHUIPANCHUYOUQITUXINGYISHANGXINGFADE,JIYUDAIBUDUIRENSHENZIYOUXIANZHIDEYANLIXING,SHIYONGQUBAOHOUSHENYUXINGWEIRENKENENGMIANLINDEXINGZEGENGWEIPIPEI;QICI,DI2DIANSHIXINGWEIRENSUIRANKENENGMIANLINYOUQITUXINGYISHANGDEXINGFA,DANJIYUZUIMINGXINGZHIJIANJIANJUTIQINGKUANG,ANJIANJUTISHEJIDAOYUBEIFAN、ZHONGZHIFAN、CHUFAN、CONGFAN、ZISHOU、LIGONG、JIJITUIZANG、PEICHANG、DACHENGLIANGJIEXIEYIDENGQINGJIE,XINGWEIRENSHEHUIWEIXIANXINGJIAOXIAODEKAOLVDI;DI3DIANZHUYAOSHIRENDAOZHUYIKAOLV。

RUOFUHESHANGSHUQINGXING,GENJU《XINGSHISUSONGFA》XIANGGUANGUIDING,JIANCHAYUANTONGCHANGHUIYIBIANGENGQIANGZHICUOSHIWEIQUBAOHOUSHENDEFANGSHI,ERZUOCHUBUYUPIZHUNDAIBUJUEDING。

(ER)FUHEJIANSHIJUZHUDETIAOJIANERBUYUPIZHUNDAIBU

JIANSHIJUZHUSHIJIEYUDAIBUYUQUBAOHOUSHENZHIJIANDEQIANGZHICUOSHI,SHIJIYUANJIANDEJUTIQINGKUANG,DUIFUHEDAIBUTIAOJIAN,YOUBUYINGDANGSHIYONGQUBAOHOUSHENDEYIZHONGZHEZHONGDECHULIFANGFA。DUIYUFUHEDAIBUTIAOJIAN,JUBEIYIXIAQINGXING,JIANCHAYUANSHIYONGJIANSHIJUZHUZUOWEIDAIBUDETIDAIXINGQIANGZHICUOSHI:

1.HUANYOUYANZHONGJIBING、SHENGHUOBUNENGZILIDE;

2.HUAIYUNHUOZHEZHENGZAIBURUZIJIYINGERDEFUNV;

3.XISHENGHUOBUNENGZILIRENDEWEIYIFUYANGREN;

4.YINWEIANJIANTESHUQINGKUANGHUOZHEBANLIANJIANDEXUYAO,CAIQUJIANSHIJUZHUGENGWEISHIYIDE;

5.JIYAQIXIANJIEMAN,ANJIANSHANGWEIBANJIE,XUYAOCAIQUJIANSHIJUZHUCUOSHIDE。

(SAN)“BUBUZHISU”

BUBUZHISU,SHIZHIGONGANJIGUANDUIYUQINGZUIDEFANZUIXIANYIRENBUJINGTIQINGPIBUCHENGXU,CAIQUQUBAOHOUSHENHUOZHEJIANSHIJUZHUCUOSHIHOUZHIJIEYISONGQISU,HUOZHEJIANCHAJIGUANDUIGONGANJIGUANTIQINGPIZHUNDAIBUDEQINGZUIFANZUIXIANYIRENZUOCHUBUYUPIZHUNDAIBUDEJUEDING,FANZUIXIANYIRENBEIQUBAOHOUSHENHUOZHEJIANSHIJUZHUHOUYISONGQISUDEYIZHONGFEIJIYAXINGSUSONGHUODONG。SHIYONGBUBUZHISUDEANJIAN,BIXUFUHEBUBUZHISUDESHIYONGTIAOJIAN。DIYI,BIXUFANZUISHISHIQINGCHU,DUISHISHIMEIYOUZHENGYI,ZHENGJUQUESHI、CHONGFEN,SHIYONGFALVWUZHENGYI。QIZHONG,GENJU《XINGSHISUSONGFA》DEGUIDING,ZHENGJUQUESHI、CHONGFENSHIZHI: DINGZUILIANGXINGDESHISHIDOUYOUZHENGJUZHENGMING;JUYIDINGANDEZHENGJUJUNJINGFADINGCHENGXUCHAZHENGSHUSHI;ZONGHEQUANANZHENGJU,DUISUORENDINGSHISHIYIPAICHUHELIHUAIYI。DIER,KENENGPANCHUSANNIANYIXIAYOUQITUXING、JUYI、GUANZHI、HUOZHEDANCHUFAJIN。DISAN,FANZUIXIANYIRENCHENGRENSHISHILEBEIZHIKONGDEFANZUI,NENGGOUJISHIDAOAN,CAIQUQUBAOHOUSHENHUOZHEJIANSHIJUZHUBUZHIFASHENGSHEHUIWEIXIANXING。

ZAISHIYONG“BUBUZHISU”DEQINGXINGXIA,HENDUODANGSHIRENSHENZHISHILVSHI,ZAIBANANJIGUANDUIDANGSHIRENQUBAOHOUSHENHOU,QIWANGWANGRENWEIYIJING“WUZUI”,WUYIWEI“SHIFANGZHENGMINGSHU”JISHIBANANJIGUANRENWEIQIWUZUIDEZHENGMINGWENJIAN,ZAIQUBAOHOUMEIYOUJIXUJINXINGYOUXIAODEBIANHU。DANGRAN,SIFASHIWUZHONGCUNZAIBANANJIGUANRENWEIWUZUIERQUBAODEQINGKUANG,YEYOUBANANJIGUANYI“SHISHIBUQING、ZHENGJUBUZU”WEIYOU,ZAIQUBAOHOUDUIANJIANBULELEZHIDEQINGKUANG。DUIYUSHANGSHULIANGZHONGQINGXING,BUYUPIZHUNDAIBUYUQUBAOHOUSHEN,CONGXINGSHISHANGQUESHIYOULEISIWUZUIDEXIAOGUO。DANDUIYUDANGSHIRENHELVSHI,GENGYINGSHENSHENDEDUIDAIQUBAOHOUSHEN,FANGZHIBANANJIGUANRENWEIDANGSHIRENYOUZUI,QUERENGZUOCHUBUYUPIZHUNDAIBUJUEDING。SHIWUZHONG,SHENZHICUNZAIWEIBEIPIBUDEDANGSHIREN,HOUFAYUANDUIQIZUOCHU10NIANYISHANGDEYOUQITUXINGPANJUEDEANLI。

BENWENTEBIEDIANCHU“BUBUZHISU”DEQINGXING,JISHITIXINGDANGSHIREN,YISHITIXINGBIANHULVSHI,QUBAOHOUSHENBUDAIBIAOWUZUI,JIANDANDEGAINIANQUEWANGWANGBEIHUSHI,ZAICITEBIEQIANGDIAOQUBAOHOUQIEBUKE“DIAOYIQINGXIN”。

(SI)ZUIXINGJIAOQING,QIEMEIYOUQITAZHONGDAFANZUIXIANYIJUYOUXIANGGUANQINGXINGDEBUYUPIZHUNDAIBU

正规的快三平台GENJU《RENMINJIANCHAYUANXINGSHISUSONGGUIZE》(SHIXING)DIYIBAISISHISITIAO: “FANZUIXIANYIRENSHEXIANDEZUIXINGJIAOQING,QIEMEIYOUQITAZHONGDAFANZUIXIANYI,JUYOUYIXIAQINGXINGZHIYIDE,KEYIZUOCHUBUPIZHUNDAIBUDEJUEDINGHUOZHEBUYUDAIBU:

(YI)SHUYUYUBEIFAN、ZHONGZHIFAN,HUOZHEFANGWEIGUODANG、BIXIANGUODANGDE;

(ER)ZHUGUANEXINGJIAOXIAODECHUFAN,GONGTONGFANZUIZHONGDECONGFAN、XIECONGFAN,FANZUIHOUZISHOU、YOULIGONGBIAOXIANHUOZHEJIJITUIZANG、PEICHANGSUNSHI、QUEYOUHUIZUIBIAOXIANDE;

正规的快三平台(SAN)GUOSHIFANZUIDEFANZUIXIANYIREN,FANZUIHOUYOUHUIZUIBIAOXIAN,YOUXIAOKONGZHISUNSHIHUOZHEJIJIPEICHANGSUNSHIDE;

(SI)FANZUIXIANYIRENYUBEIHAIRENSHUANGFANGGENJUXINGSHISUSONGFADEYOUGUANGUIDINGDACHENGHEJIEXIEYI,JINGSHENCHA,RENWEIHEJIEXIZIYUAN、HEFAQIEYIJINGLVXINGHUOZHETIGONGDANBAODE;

(WU)FANZUIXIANYIRENXIYIMANSHISIZHOUSUIWEIMANSHIBAZHOUSUIDEWEICHENGNIANRENHUOZHEZAIXIAOXUESHENG,BENRENYOUHUIZUIBIAOXIAN,QIJIATING、XUEXIAOHUOZHESUOZAISHEQU、JUMINWEIYUANHUI、CUNMINWEIYUANHUIJUBEIJIANHU、BANGJIAOTIAOJIANDE。

ZHUANXIEYU2018NIAN5YUE8RIXINGQIER

【关键词】税务犯罪辩护律师 逃避追缴欠税罪 逃避追缴欠税罪辩护律师

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何观舒经济、税务犯罪案件辩护律师
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