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逃税罪案件辩护律师初次会见犯罪嫌疑人时需要了解的问题

办案律师/作者: 何观舒 来源:正规的快三平台 日期 : 2019-03-18

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

正规的快三平台TAOSHUIZUI,SHIZHINASHUIRENCAIQUQIPIAN、YINMANSHOUDUANJINXINGXUJIANASHUISHENBAOHUOZHEBUSHENBAO,TAOBIJIAONASHUIKUANSHUEJIAODABINGQIEZHANYINGNASHUIE10%YISHANG,HUOZHEKOUJIAOYIWURENCAIQUQIPIAN、YINMANSHOUDUANBUJIAOHUOZHESHAOJIAOYIKOU、YISHOUSHUIKUANSHUEJIAODADEXINGWEI。

正规的快三平台BIANHULVSHIZAIBANLITAOSHUIZUIANJIANSHI,YINGDANGJISHIHUIJIANDANGSHIREN,LEJIEANJIANDEJUTIQINGKUANG,ERLEJIEANQINGZHUYAOSHITONGGUODUIDANGSHIRENJINXINGFAWEN。NEIME,BIANHULVSHIGAIRUHEFAWENNI?XUYAOLEJIENAFANGMIANDEWENTI?

一、是否收到税务机关的行政处理、处罚决定书?

正规的快三平台《XINGFA》DIERBAILINGYITIAODISIKUANGUIDING: “YOUDIYIKUANXINGWEI,JINGSHUIWUJIGUANYIFAXIADAZHUIJIAOTONGZHIHOU,BUJIAOYINGNASHUIKUAN,JIAONAZHINAJIN,YISHOUXINGZHENGCHUFADE,BUYUZHUIJIUXINGSHIZEREN;DANSHI,WUNIANNEIYINTAOBIJIAONASHUIKUANSHOUGUOXINGSHICHUFAHUOZHEBEISHUIWUJIGUANJIYUERCIYISHANGXINGZHENGCHUFADECHUWAI。”ZHEISHIYOUGUANTAOSHUIZUISHUIWUXINGZHENGQIANZHICHENGXUDEGUIDING,JIGONGANJIGUANZAILIANQIAN,XUJINGSHUIWUJIGUANDECHULI。RUWEIJINGSHUIWUJIGUANDECHULI,GONGANJIGUANJIULIANZHENCHA,SHUYUYUYUESHUIWUXINGZHENGQIANZHICHENGXUDEGUIDING,YOUYUCHENGXUWEIFAERDAOZHIXIANGYINGDEXINGWEIBUJUYOUFALVXIAOLI,BUDEYITAOSHUIZUILUNCHU。DANXUYAOZHUYISHI,CUNZAIYIGEDANSHUDEGUIDING,JI“WUNIANNEIYINTAOBIJIAONASHUIKUANSHOUGUOXINGSHICHUFAHUOZHEBEISHUIWUJIGUANJIYUERCIYISHANGXINGZHENGCHUFADECHUWAI”。RUGUOXINGWEIRENCUNZAIDANSHUSUOGUIDINGDEQINGKUANG,BINGBUSHOUSHUIWUXINGZHENGQIANZHICHENGXUDEYUESHU。YINCI,ZAIHUIJIANSHIXUYAOLEJIEDANGSHIRENSHIFOUSHOUDAOSHUIWUJIGUANDETONGZHI,RUWEISHOUDAO,XUYAOJILUCIQINGKUANG,BINGZAIHUIJIANHOUXIANGBANANJIGUANTIJIAOFALVYIJIAN。

二、当事人是否已受行政处罚

正规的快三平台SUIRAN,TAOSHUIZUICUNZAIZHESHUIWUXINGZHENGQIANZHICHENGXU,DANYEXUDANGSHIREN“BUJIAOYINGNASHUIKUAN,JIAONAZHINAJIN,YISHOUXINGZHENGCHUFA”HOU,CAIBUZHUIJIUDANGSHIRENDEXINGSHIZEREN。XINGFADIERBAILINGYITIAODISIKUANZHONGDE“YISHOUXINGZHENGCHUFA”,SHIZHIDANGSHIRENXUANSHUIWUXINGZHENGCHUFAJUEDINGSHUSHANGGUIDINGDENEIRONG,YIJINGRENZHENLVXINGHUOZHEZHIXINGWANBI,YIBANERYAN,DUIYUTAOSHUIXINGWEIRENDE《SHUIWUXINGZHENGCHUFAJUEDINGSHU》SHANGGUIDINGDEXINGZHENGCHUFADADUOSHIFAKUAN。RUGUODANGSHIRENYIZAIGUIDINGDESHIJIANNEI,ANJUEDINGSHUSHANGSUOZAIDENEIRONGLVXING,JIYISHOUXINGZHENGCHUFA,BUYINGZAISHOUDAOXINGSHIZHUIJIU。

三、税务机关的税务行政处罚决定书是什么时候收到的,最后的期限是什么时候?

正规的快三平台SHUIWUJIGUANZAISONGDADEXINGZHENGCHUFAJUEDINGSHUCHULEZAIMINGXINGZHENGCHUFADENEIRONGWAI,HAIHUIZAIXINGZHENGCHUFAJUEDINGSHUSHANGZAIMINGBANLISHIXIANGDEQIXIAN,RU“XIANNI(DANWEI)ZIBENJUEDINGSHUSONGDAZHIRIQI15RINEIDAOMOUMOUSHUIWUJUJIAONARUKU”。YINCI,ZAIGUIDINGDEQIXIANZHINEIGONGANJIGUANJINGXINGLIANZHENCHA,ZESHUYUYUYUESHUIWUXINGZHENGQIANZHICHENGXUDEXINGWEI,BUJUYOUFALVXIAOLI,YINGDANGCHEXIAOANJIAN。RUDANGSHIRENYU2018NIAN12YUE3RISHOUDAOSHUIWUJIGUANYOUJIGUOLAIDESHUIWUXINGZHENGCHUFAJUEDINGSHU,ERGONGANJIGUANQUEZAI12YUE17RIJINXINGLIANZHENCHA,BINGDUIDANGSHIRENXINGSHIJULIU,YINHAIZAIGUIDINGDEQIXIANNEI,GONGANJIGUANZESHUYUYUESHUIWUXINGZHENGQIANZHIDEXINGWEI。HAIYOULINGWAIYIZHONGQINGKUANG,JIDANGSHIRENZAIGUIDINGDEQIXIANNEIBINGWEIBUJIAOSHUIKUAN,JIAONAZHINAJIN,DANTIGONGNASHUIDANBAO,BINGXIANGYOUGUANJIGUANSHENQINGXINGZHENGFUYIHUOTIQIXINGZHENGSUSONG,ZAIXINGZHENGFUYIHUOXINGZHENGSUSONGQIJIAN,GONGANJIGUANDUIANJIANLIANZHENCHADE,YESHUYUYUYUEXINGZHENGQIANZHICHENGXUDEXINGWEI,BUJUYOUFALVXIAOLI。

四、逃税的数额是多少?应纳税总额是多少?所占比例是多少?

TAOSHUIZUIDEXINGSHILIANBIAOZHUNSHICAIYONG“SHUEJIABILI”DEFANGSHI,JITAOBIJIAONASHUIKUANSHUEJIAODAQIEZHANYINGNASHUIEDEBAIFENZHISHIYISHANG,YINCIBUJINYAOMANZUSHUEJIAODADEYAOQIU,YEYAOMANZUZHANYINGNASHUIKUANBAIFENZHISHIYISHANGDEBILIYAOQIU。GENJUZUIGAORENMINJIANCHAYUAN、GONGANBU《GUANYUGONGANJIGUANGUANXIADEXINGSHIANJIANLIANZHUISUBIAOZHUNDEGUIDING(ER)》(YIXIAJIANCHENG《LIANZHUISUBIAOZHUN(ER)》)DIWUSHIQITIAODEGUIDING,TAOSHUIZUIDESHUEJIAODADEBIAOZHUNWEIWUWANYUANYISHANG,ERTAOSHUISHUE,SHIZHIZAIQUEDINGDENASHUIQIJIAN,BUJIAOHUOZHESHAOJIAOGESHUIZHONGSHUIKUANDEZONGE。

NEIME,RUHEQUEDINGTAOSHUISHUEZHANYINGNASHUIEDEBILINI?GENJUZUIGAORENMINFAYUAN《GUANYUSHENLITOUSHUIKANGSHUIXINGSHIANJIANJUTIYINGYONGFALVRUOGANWENTIDEJIESHI》DEGUIDING: “TOUSHUISHUEZHANYINGNASHUIEDEBAIFENBI,SHIZHIYIGENASHUINIANDUZHONGDEGESHUIZHONGTOUSHUIZONGEYUGAINASHUINIANDUYINGNASHUIZONGEDEBILI。BUANNASHUINIANDUQUEDINGNASHUIQIDEQITANASHUIREN,TOUSHUISHUEZHANYINGNASHUIEDEBAIFENBI,ANZHAOXINGWEIRENZUIHOUYICITOUSHUIXINGWEIFASHENGZHIRIQIANYINIANZHONGGESHUIZHONGTOUSHUIZONGEYUGAINIANNASHUIZONGEDEBILIQUEDING。NASHUIYIWUCUNXUQIJIANBUZUYIGENASHUINIANDUDE,TOUSHUISHUEZHANYINGNASHUIEDEBAIFENBI,ANZHAOGESHUIZHONGTOUSHUIZONGEYUSHIJIFASHENGNASHUIYIWUQIJIANYINGDANGJIAONASHUIKUANZONGEDEBILIQUEDING。”

五、了解当事人所逃税款涉及有哪些税种?是否享受相应的税收优惠政策?

WOGUODESHUIZHONGFANDUO,RUZENGZHISHUI、XIAOFEISHUI、QIYESUODESHUI、GERENSUODESHUI、CHENGZHENTUDISHIYONGSHUI、TUDIZENGZHISHUI、CHENGSHIWEIHUJIANSHESHUI、QISHUIDENGSHUIZHONG,ERMEIGESHUIZHONGDESHUISHOUZHENGCEGEBUXIANGTONG,CUNZAIZHEGEZHONGSHUISHOUYOUHUIZHENGCE。LIRU,2019NIAN1YUE17RI,CAIZHENGBU、SHUIWUZONGJULIANHEFABU《GUANYUSHISHIXIAOWEIQIYEPUHUIXINGSHUISHOUJIANMIANZHENGCEDETONGZHI》(CAISHUI[2019]13HAO,YIXIAJIANCHENG《TONGZHI》),《TONGZHI》DIYITIAOGUIDING: “DUIYUEXIAOSHOUE10WANYUANYIXIA(HANBENSHU)DEZENGZHISHUIXIAOGUIMONASHUIREN,MIANZHENGZENGZHISHUI。”DIERTIAO: “DUIXIAOXINGWEILIQIYENIANYINGNASHUISUODEEBUCHAOGUO100WANYUANDEBUFEN,JIANAN25%JIRUYINGNASHUISUODEE,AN20%DESHUILVJIAONAQIYESUODESHUI;DUINIANYINGNASHUISUODEECHAOGUO100WANYUANDANBUCHAOGUO300WANYUANDEBUFEN,JIANAN50%JIRUYINGNASHUISUODEE,AN20%DESHUILVJIAONAQIYESUODESHUI。”DUIYUFUHE《TONGZHI》SUOGUIDINGTIAOJIANDEQIYE,KEYIJIANMIANXIANGYINGDEZENGZHISHUI、QIYESUODESHUI。

YINCI,LEJIEDANGSHIRENSHEXIANTAOSHUIDESHUIZHONG,YIJISHIFOUXIANGSHOUSHUISHOUYOUHUIZHENGCE,KEYIYICILAIZHENGMINGDANGSHIRENBINGMEIYOUTAOSHUIXINGWEI,HUOZHEJIANSHAOXIANGYINGTAOSHUISHUEYIZHUIQIUWEIDADAOLIANBIAOZHUN,HUOJIANGDIZHANYINGNASHUIZONGEDEBILI,CONGERDADAOWUZUIHUOZHEZHENGQUZUIQINGDEBIANHUXIAOGUO。

六、了解当事人是否具有纳税主体资格?

TAOSHUIZUIDEZHUTISHITESHUZHUTI,JINASHUIRENHEKOUJIAOYIWUREN。RUGUOBUJUYOUNASHUIRENZHUTIZIGE,ZEBUSHITAOSHUIZUIDEZHUTI,BUGOUCHENGTAOSHUIZUI。LIRU,DANGSHIRENYUMOUGONGSIQIANDINGGUAKAOXIEYI,XIEYIYUEDINGDANGSHIRENYIMOUGONGSIDEMINGYIJINXINGJINGYINGHUODONG,JINGYINGSUOYAOJIAONADESHUIFEIZEYOUDANGSHIRENCHENGDAN。SUIRANGUAKAOXIEYIYUEDINGLESHUIFEIDECHENGDANREN,DANSHUANGFANGXIEYIBINGWEIBIANGENGNASHUIZHUTI,NASHUIZHUTIHAISHIBEIGUAKAOGONGSI,BUYINGGAIJINYIXIEYIDEYUEDINGJIRENWEIDANGSHIRENJUYOUNASHUIZHUTIZIGE。

七、涉嫌逃税的行为发生在何时?

YIBANLAIYAN,TAOSHUIXINGWEIDOUBIJIAOYINBI,BINGBUSHIDANGSHIJIBEIFAXIAN,YOUXIEKENENGSHIZAITAOSHUIXINGWEIFASHENGJINIANHOUCAIBEISHUIWUJIGUANCHACHU,ERZHUIJIUXINGWEIRENDEXINGSHIZERENSHIYOUZHUISUSHIXIAOXIANZHIDE。GENJU《XINGSHISUSONGFA》DISHILIUTIAODEGUIDING: “YOUXIALIEQINGXINGZHIYIDE,BUZHUIJIUXINGSHIZEREN,YIJINGZHUIJIUDE,YINGDANGCHEXIAOANJIAN,HUOZHEBUQISU,HUOZHEZHONGZHISHENLI,HUOZHEXUANGAOWUZUI: ……(ER)FANZUIYIGUOZHUISUSHIXIAOQIXIANDE;……”GENJU《XINGFA》DIBASHIQITIAODEGUIDING: “FANZUIJINGGUOXIALIEQIXIANBUZAIZHUISU: (YI)FADINGZUIGAOXINGWEIBUMANWUNIANYOUQITUXINGDE,JINGGUOWUNIAN;(ER)FADINGZUIGAOXINGWEIWUNIANYISHANGBUMANSHINIANYOUQITUXINGDE,JINGGUOSHINIAN;……”GENJU《XINGFA》DIERBAILINGYITIAOGUIDING,TAOSHUIZUIYOULIANGGELIANGXINGDANGCI: YISHISHUEJIAODABINGQIEZHANYINGNASHUIEBAIFENZHISHIYISHANGDE,CHUSANNIANYIXIAYOUQITUXINGHUOZHEJUYI,BINGCHUFAJIN;ERSHISHUEJUDABINGQIEZHANYINGNASHUIEBAIFENZHISANSHIYISHANGDE,CHUSANNIANYISHANGQINIANYIXIAYOUQITUXING,BINGCHUFAJIN。RUGUOXINGWEIRENGOUCHENGTAOSHUIZUI,YINGDANGPANCHUSANNIANYIXIAYOUQITUXINGHUOZHEJUYIDE,ZEZHUISUSHIXIAOWEIWUNIAN;RUYINGDANGPANCHUSANNIANYISHANGQINIANYIXIAYOUQITUXINGDE,ZEZHUISUSHIXIAOWEISHINIAN。SUIRAN《LIANZHUISUBIAOZHUN(ER)》DEGUIDINGLETAOSHUIZUISHUEJIAODADEBIAOZHUNWEIWUWANYUANYISHANG,DANBINGMEIYOUXIANGYINGDESIFAJIESHIGUIDINGTAOSHUIZUISHUEJUDADEBIAOZHUN,YINCI,KEYIZHENGQUDANGSHIRENDETAOSHUISHUEZHIFUHESHUEJIAODADEBIAOZHUN,SHIYONGWUNIANDEZHUISUSHIXIAO。

八、结语

YISHANGSHIHEGUANSHULVSHIGENJUBANLITAOSHUIZUIANJIANDEJINGYANJINXINGZHENGLIHEZONGJIE,BUZUZHIWAI,WANGQINGZHIZHENG。BIANHULVSHIHAIYAOGENJUSHIJIDEQINGKUANGJINXINGJINYIBUDEFAWEN,YIBIANGENGQUANMIANDELEJIEANJIANDEZHENSHIQINGKUANG。

【关键词】何观舒律师  虚开增值税专用发票罪案件辩护律师  逃税罪  税务犯罪辩护律师


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何观舒
何观舒经济、税务犯罪案件辩护律师
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