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虚开增值税专用发票罪辩护律师会见犯罪嫌疑人需要了解的问题

办案律师/作者: 何观舒 来源:正规的快三平台 日期 : 2019-03-01

何观舒: 虚开增值税专用发票罪辩护律师、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

ZAIGUOJIASHUIWUZONGJUDENGDUOBUMENLIANHE“DAPIANDAXU”DEDAHUANJINGXIA,XUKAIZENGZHISHUIZHUANYONGFAPIAOZUIANJIANMINGXIANZENGDUO,ERQIESHEANDEJINEWANGWANGHENDA,SHANGQIANWANYUAN、SHENZHIGUOYI,KENENGMIANLINHENZHONGXINGFA。YINCI,SHEANDANGSHIRENDEJIASHUYEXIWANGZHAODAOZHUANYEDEXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIBIANHULVSHIWEIDANGSHIRENTIGONGYOUXIAOBIANHU,ERBIANHULVSHIKAIZHANBIANHUGONGZUODEZHONGYAOQIANTISHIDUIANJIANSHISHIYOUCHONGFENDELEJIE。DANSHI,BIANHULVSHIZAIJIESHOUWEITUOSHI,DOUSHICONGSHEANDANGSHIRENDEJIASHUCHULEJIEDAOANJIANQINGKUANG,ERDANGSHIRENDEJIASHUYOUSHIBINGBUHENLEJIEANJIANDEJUTIQINGKUANG,ZHIYOUZHIDAOXIEDAGAI,YOUXIEJIASHUCHULESHEXIANZUIMINGYIWAI,QITADEYIGAIBUZHI。YINCI,CHUCIHUIJIANFANZUIXIANYIRENCHENGWEIBIANHULVSHILEJIEANJIANXIANGXIQINGKUANGDEZHONGYAOTUJING。HUIJIANSHI,CHULEYAOYUFANZUIXIANYIRENJINXINGJIANDANGOUTONGJIANLIXINRENGUANXI,LEJIEFANZUIXIANYIRENDEJIBENQINGKUANG,GAOZHIQISUOJUYOUDEQUANLIYIWUYIWAI,ZHONGYAODEMOGUOYUDUIANJIANJUTIQINGKUANGJINXINGXIANGXIDELEJIE。DANGRAN,YEKEYITONGGUOBANANJIGUANLEJIEDAOANJIANDEQINGKUANG。HUIJIANSHI,JUTIKEYICONGYIXIAWENTIJINXING:

一、涉嫌虚开增值税专用发票的税款数额是多少?

XUKAIZENGZHISHUIZHUANYONGFAPIAOZUISHUYUJINGJIFANZUI,FANZUISHUEZUOWEIJINGJIFANZUIDEZHONGYAOZHIBIAO,BUJINYINGXIANGDINGZUIERQIEHAIYINGXIANGLIANGXING,XUKAIZENGZHISHUIZHUANYONGFAPIAOZUIYEBULIWAI。GENJUZUIGAORENMINFAYUAN《GUANYUXUKAIZENGZHISHUIZHUANYONGFAPIAODINGZUILIANGXINGBIAOZHUNYOUGUANWENTIDETONGZHI》(FA[2018]226HAO)DEGUIDING,XUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDE“LIANBIAOZHUN”“SHUEJIAODA”“SHUEJUDA”FENBIEDIAOZHENGWEI“WUWANYUANYISHANG”“WUSHIWANYUANYISHANG”“ERBAIWUSHIWANYUANYISHANG”。YINCI,XUYAOLEJIESHEXIANXUKAISHUIKUANSHUESHIDUOSHAO,YIBIANZUOSHUEWEIDADAOLIANBIAOZHUNDEWUZUIBIANHU,HUOZHEZUOZUIQINGBIANHU。DANGRAN,ZAIBANLIANJIANGUOCHENGZHONG,HAIYAOJIEHEANJIANDESHIJIQINGKUANGLAIJUEDINGBIANHUCELVE。

二、了解当事人属于开票人、介绍人,还是受票人?

XUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDEFANGSHIYOUSIZHONG,ZHEISIZHONGFANGSHISHEJISANGEZHUTI: YISHIKAIPIAOREN;ERSHIJIESHAOREN;SANSHISHOUPIAOREN。NEIME,HUIJIANSHIXUYAOLEJIEDANGSHIRENSHUYUNAZHONGZHUTI,RUGUOSHISHOUPIAOREN,ZEYAOKAOLVDANGSHIRENSHIFOUSHUYUSHANYISHOUPIAOREN。GENJU《GUOJIASHUIWUZONGJUGUANYUNASHUIRENSHANYIQUDEXUKAIDEZENGZHISHUIZHUANYONGFAPIAOCHULIWENTIDETONGZHI》(GUOSHUIFA[2000]187HAO)GUIDING,“GOUHUOFANGYUXIAOSHOUFANGCUNZAIZHENSHIDEJIAOYI,XIAOSHOUFANGSHIYONGDESHIQISUOZAISHENG(ZIZHIQU、ZHIXIASHIHEJIHUADANLIESHI)DEZHUANYONGFAPIAO,ZHUANYONGFAPIAOZHUMINGDEXIAOSHOUFANGMINGCHENG、YINZHANG、HUOWUSHULIANG、JINEJISHUIEDENGQUANBUNEIRONGYUSHIJIXIANGFU,QIEMEIYOUZHENGJUBIAOMINGGOUHUOFANGZHIDAOXIAOSHOUFANGTIGONGDEZHUANYONGFAPIAOSHIYIFEIFASHOUDUANHUODEDE,DUIGOUHUOFANGBUYITOUSHUIHUOZHEPIANQUCHUKOUTUISHUILUNCHU”。JIRANBUGOUCHENGTAOSHUIZUIHEPIANQUCHUKOUTUISHUIZUI,NEIMEYEBUGOUCHENGXUKAIZENGZHISHUIZHUANYONGFAPIAOZUI,YINWEIXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIZHUGUANSHANGSHIGUYI,ERSHANYIQUDEXUKAIZENGZHISHUIZHUANYONGFAPIAO,XINGWEIRENZHUGUANSHANGBINGBUCUNZAIGUYI。

三、了解当事人的行为是个人行为还是单位行为?

SHIJIZHONG,CUNZAIZHEZHEIYANGDEQINGKUANG,JIDANGSHIRENCHIYOUDANWEIJIAGAIGONGZHANGDEJIESHAOXIN、WEITUOSHUHEKONGBAIDEHETONG,DANGSHIRENYIDANWEIDEMINGYIYUQITADANWEIJINGYINGYEWU,DANWEIJUCIXIANGQITADANWEIKAIJUZENGZHISHUIZHUANYONGFAPIAO。DANGSHIRENDEXINGWEIYINGDANGRENDINGWEIDANWEIDEXINGWEI,DANWEIXIANGQITADANWEIKAIJUZENGZHISHUIZHUANYONGFAPIAO,BINGBUSHUYUXUKAIZENGZHISHUIZHUANYONGFAPIAO。

四、了解当事人是否存在挂靠开票的情形?

GUAKAOJINGYINGSHIDANGQIANCHANGJIANDEYIZHONGJINGYINGFANGSHI,QISHIZHISHIWEILEDAPOMOUXIEZIZHIDEXIANZHI,HUOZHESHIWEIJIEJUEYINWUFAKAIJUZENGZHISHUIZHUANYONGFAPIAOERCUOSHIJIAOYIDEKUNJING。GUOJIASHUIWUZONGJU《GUANYUNASHUIRENDUIWAIKAIJUZENGZHISHUIZHUANYONGFAPIAOYOUGUANWENTIDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2014NIANDI39HAO)GUIDING,DUIWAIKAIJUZENGZHISHUIZHUANYONGFAPIAOTONGSHIFUHEYIXIAQINGXINGDE,BUSHUYUDUIWAIXUKAIZENGZHISHUIZHUANYONGFAPIAO: “YI、NASHUIRENXIANGSHOUPIAOFANGNASHUIRENXIAOSHOULEHUOWU,HUOZHETIGONGLEZENGZHISHUIYINGSHUILAOWU、YINGSHUIZHENGGUIDEKUAISANPINGTAI;ER、NASHUIRENXIANGSHOUPIAOFANGNASHUIRENSHOUQULESUOXIAOSHOUHUOWU、SUOTIGONGYINGSHUILAOWUHUOZHEYINGSHUIZHENGGUIDEKUAISANPINGTAIDEKUANXIANG,HUOZHEQUDELESUOQUXIAOSHOUKUANXIANGDEPINGJU;SAN、NASHUIRENANGUIDINGXIANGSHOUPIAOFANGNASHUIRENKAIJUDEZENGZHISHUIZHUANYONGFAPIAOXIANGGUANNEIRONG,YUSUOXIAOSHOUHUOWU、SUOTIGONGYINGSHUILAOWUHUOZHEYINGSHUIZHENGGUIDEKUAISANPINGTAIXIANGFU,QIEGAIZENGZHISHUIZHUANYONGFAPIAOSHINASHUIRENHEFAQUDE、BINGYIZIJIMINGYIKAIJUDE。”JUTIERYAN,DANGSHIRENSHIYIBEIGUAKAOFANGMINGYI,XIANGSHOUPIAOFANGNASHUIRENXIAOSHOUHUOWU、TIGONGZENGZHISHUIYINGSHUILAOWUHUOZHEYINGSHUIZHENGGUIDEKUAISANPINGTAI,ERHOUBEIGUAKAOFANGXIANGSHOUPIAOFANGNASHUIRENKAIJUZENGZHISHUIZHUANYONGFAPIAO,ZHEIZHONGQINGXINGBINGBUSHUYUXUKAIZENGZHISHUIZHUANYONGFAPIAO。DANSHI,RUGUODANGSHIRENSHIYIZIJIDEMINGYIXIANGSHOUPIAOFANGNASHUIRENXIAOSHOUHUOWU、TIGONGZENGZHISHUIYINGSHUILAOWUHUOZHEYINGSHUIZHENGGUIDEKUAISANPINGTAI,ERBEIGUAKAOFANGXIANGSHOUPIAOFANGNASHUIRENJIUGAIXIANGYEWUKAIJUZENGZHISHUIZHUANYONGFAPIAO,ZHEIZHONGQINGXINGSHUYUXUKAIZENGZHISHUIZHUANYONGFAPIAODEQINGXING。LINGWAI,ZUIGAORENMINFAYUANYEYOUXIANGYINGDEWENJIANDUIGUAKAOJINGYINGSHIFOUGOUCHENGXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIYUYIMINGQUE,GENJU《ZUIGAORENMINFAYUANYANJIUSHI<GUANYURUHERENDINGYI“GUAKAO”YOUGUANGONGSIMINGYISHISHIJINGYINGHUODONGBINGRANGYOUGUANGONGSIWEIZIJIXUKAIZENGZHISHUIZHUANYONGFAPIAOXINGWEIDEXINGZHI>ZHENGQIUYIJIANDEFUHAN》(FAYAN[2015]58HAO)DIYITIAOGUIDING: “GUAKAOFANGYIGUAKAOXINGSHIXIANGSHOUPIAOFANGSHIJIXIAOSHOUHUOWU,BEIGUAKAOFANGXIANGSHOUPIAOFANGKAIJUZENGZHISHUIZHUANYONGFAPIAODE,BUSHUYUXINGFADIERBAILINGWUTIAOGUIDINGDE‘XUKAIZENGZHISHUIZHUANYONGFAPIAO’。”

五、是否存在先卖后买的行为

正规的快三平台SUOWEI“XIANMAIHOUMAI”,SHIZHIXINGWEIRENJIANGHUOWUXIAOSHOUJIXIAJIAZAIQIAN,CONGSHANGJIAGOUMAIHUOWUZAIHOU。ZAI“XIANMAIHOUMAI”DEQINGXINGXIA,DANGSHIRENKENENGHUIXIANXIANGXIAJIASHOUQUHUOKUANBINGKAIJUZENGZHISHUIZHUANYONGFAPIAO,DANSHIHUOWUSHANGWEIJIAOFU,HUOZHESHIDANGSHIRENDANGSHIBINGWEIYONGYOUGAIHUOWU,XUDAOTACHUGOUMAIDEDAOHUOWUHOUZAIJIAOYOUXIAJIA。ERZHEIYANGDE“XIANMAIHOUMAI”XINGWEIWANGWANGHUIBEISHUIWUJIGUANRENWEISHIXUKAIZENGZHISHUIZHUANYONGFAPIAO,BINGJIANGQIYIJIAOJIGONGANJIGUANLIANZHENCHA,SHIDANGSHIRENXIANYUXINGSHIFALVFENGXIANDANGZHONG。YINCI,BIANHULVSHIZAIHUIJIANSHI,RUGUOLEJIEDAODANGSHIRENCUNZAICIZHONGQINGXINGSHI,YINGDANGYUYISHIMING,BINGXIANGBANANJIGUANTIJIAOXIANGYINGDEFALVYIJIAN。“XIANMAIHOUMAI”XINGWEISHUYUGUOJIASHUIWUZONGJUGONGGAO2014NIANDI39HAOWENJIANGUIDINGDEQINGXING,BINGBUSHUYUXUKAIZENGZHISHUIZHUANYONGFAPIAODEQINGXING,BUGOUCHENGXUKAIZENGZHISHUIZHUANYONGFAPIAOZUI。GUOJIASHUIWUZONGJUDUIGUOJIASHUIWUZONGJUGONGGAO2014NIANDI39HAOHAIJINXINGLEJIEDU,TIDAO“NASHUIRENDUIWAIKAIJUDEXIAOSHOUHUOWUDEZENGZHISHUIZHUANYONGFAPIAO,NASHUIRENYINGDANGYONGYOUHUOWUDESUOYOUQUAN,BAOKUOYIZHIJIEGOUMAIFANGSHIQUDEHUOWUDESUOYOUQUAN,YEBAOKUO‘XIANMAIHOUMAI’FANGSHIQUDEHUOWUDESUOYOUQUAN”。

六、了解当事人主观上是否存在骗取税款的故意?

正规的快三平台XUKAIZENGZHISHUIZHUANYONGFAPIAOZUISHIXINGWEIFAN、JIEGUOFAN、YIHUOSHIMUDEFANDEZHENGLUNYOULAIYIJIU,SHIWUZHONGDADUOSHUDEFAYUANPANJUEDOUQINGXIANGYUXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIBINGBUXUYAOZHUGUANSHANGCUNZAIPIANQUSHUIKUANDEGUYI。DANSHI,ZUIGAORENMINFAYUANZAIQIFABUDEDIERPIRENMINFAYUANCHONGFENFAHUISHENPANZHINENGZUOYONGBAOHUCHANQUANHEQIYEJIAHEFAQUANYIDIANXINGANLI(ZHANGMOUXUKAIZENGZHISHUIZHUANYONGFAPIAOAN)ZHONGMINGQUELEYIGEYIJIAN,JI“BUJUYOUPIANQUGUOJIASHUIKUANDEMUDE,WEIZAOCHENGGUOJIASHUIKUANSUNSHI,QIXINGWEIBUGOUCHENGXUKAIZENGZHISHUIZHUANYONGFAPIAOZUI”,WEICILEIANJIANDESHENLIDINGLEJIDIAO,TONGYILESIFASHIYONGBIAOZHUN,BIMIANZAOCHENGSHIYONGDEHUNLUAN。SHIJIANZHONG,CUNZAIZHEDANGSHIRENXUKAIZENGZHISHUIZHUANYONGFAPIAOZHISHIWEILEFENSHIGONGSIYEJI,XIANSHIGONGSISHILI,YIDADAOZAIYUTARENHEZUOTANPANZHONGCHUYUYOULIDIWEIDEMUDE,BINGWEIJUYOUPIANQUGUOJIASHUIKUANDEGUYI。YINCI,HUIJIANSHIXUYAOLEJIEDANGSHIRENKAIJUZENGZHISHUIZHUANYONGFAPIAODEZHUGUANYITU。

七、是否有实际交易行为,“三流”走向是怎样?

正规的快三平台ZHANGJIUYILAI,SHUIWUJIGUANYI“SANLIU”SHIFOUYIZHILAIRENDINGXINGWEIRENSHIFOUCUNZAIXUKAIXINGWEI,SIFAJIGUANYEJUCILAIRENDINGDANGSHIRENSHIFOUSHUYUXUKAIZENGZHISHUIZHUANYONGFAPIAOZUI。DAN“SANLIUBUYIZHI”BUYINGCHENGWEIPANDINGXINGWEIRENCUNZAIXUKAIDEBIAOZHUN,YINWEIZAISHICHANGJINGJIDUOYUANHUAFAZHANDEJINTIAN,JIXUZHUIQIU“SANLIUYIZHI”BUJINHUIYINGXIANGJIAOYIXIAOLV、ZENGJIAJIAOYICHENGBEN,YEYUXIANSHIFAZHANBUFU。LIRU,ZAIZHANYOUGAIDING、ZHISHIJIAOFU、XIANMAIHOUMAIDENGMINSHIJIAOYIDANGZHONG,KENENGHUOWULIUJIUCUNZAIBUYIZHIDEQINGKUANG。

八、了解当事人在案件中所处的地位、作用,以及负责的事项

正规的快三平台DANGQIAN,XUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDEANJIANCHENGXIANCHUZHUANYEHUA、TUANHUOHUADEQUSHI,YIDANCHACHU,SHEJIDERENYUANWANGWANGZHONGDUO。YINCI,ZAIHUIJIANSHI,XUYAOXUNWENDANGSHIRENZAIANJIANDANGZHONGCHUYUSHENMEJIAOSE,FUZENAXIESHIXIANG,YICILEJIEDANGSHIRENSHIFOUJUTICANYULEXUKAIZENGZHISHUIZHUANYONGFAPIAODEXINGWEI;RUSHIJISHANGCANYULE,NEIMECHUYUSHENMEJIAOSE,SHIZHUFANHAISHICONGFAN。RUGUOSHUYUDANWEIFANZUIDE,NEIMEDANGSHIRENSHIFOUSHUYUZHIJIEFUZEDEZHUGUANRENYUANHUOZHEQITAZHIJIEZERENRENYUAN。GENJUZHEIXIEQINGKUANGYIBIANQUEDINGZUODANGSHIRENWEISHIJICANYUXUKAIXINGWEIDEWUZUIBIANHU,HUOZHEDANGSHIRENZAIXUKAIANJIANDANGZHONGCHUYUCONGSHUWEIZHI,SHUYUCONGFANDEZUIQINGBIANHU。

九、结语

正规的快三平台YISHANGSHIHEGUANSHULVSHIGENJUBANLIXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIANJIANDEJINGYANJINXINGZHENGLIHEZONGJIE,BUZUZHIWAI,WANGQINGZHIZHENG。XUYAOLEJIENAXIEWENTI,BUTONGDEANJIANCUNZAIBUTONGDEFAWENWENTI,BIANHULVSHIYAOGENJUZISHENANJIANDEQINGKUANGSHEZHIWENTI,YIJIFAWENDEJIAODU,YIBIANGENGQUANMIANDELEJIEANJIANDEZHENSHIQINGKUANG。DANSHI,SUIRANZHUYIDESHI,HUIJIANZHICHU,DANGSHIRENHUICUNZAIBUXINRENBIANHULVSHIDEWENTI,BINGDUIANQINGYOUSUOYINMAN,YINCIHUODEDANGSHIRENDEXINRENBIANSHIZHONGYAODEYIBU。

【关键词】何观舒律师  虚开增值税专用发票罪  税务犯罪辩护律师


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何观舒经济、税务犯罪案件辩护律师
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