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走私普通货物案件涉案偷逃税额在案件中的变化

办案律师/作者: 梁栩境 来源:正规的快三平台 日期 : 2019-06-08

ZUOZHE: LIANGXUJINGLVSHI GUANGQIANGZHENGGUIDEKUAISANPINGTAIGAOJIHEHUORENLVSHI、ZHENGGUIDEKUAISANPINGTAI ZOUSIFANZUIBIANHUYANJIUZHONGXINZHUREN


ZUOWEIZOUSIPUTONGHUOWUANJIANDEGUANJIANZHENGJUZHIYI,SHUYUZHENGJUZHONGLEIJIANDINGYIJIANDESHEANTOUTAOSHUIEDEZHONGYAOXINGGUANCHUANANJIANDEQIANHOU,WULUNANJIANZUOWUZUIBIANHUHAISHIZUIQINGBIANHU,CIJIANDINGYIJIANJUNZAIBIANHUGUOCHENGZHONGBANYANZHONGYAODEJIAOSE。SHIJIANZHONG,SHEANTOUTAOSHUIEDEJIANDINGHUIYI《HEDINGZHENGMINGSHU》DEFANGSHICHUXIAN,GAIWENSHUYOUHAIGUANDEZHUANYEJIANDINGBUMENCHUJU,FANZUIXIANYIRENHUOBIANHURENRUODUIWENJIANCUNZAIYIWEN,NENGGOUTICHUZHONGXINJIANDINGDENGXIANGGUANYIJIAN。

TOUTAOSHUIEDEJIANDINGYIJIANZAIXINGSHIANJIANKAISHIHOUZHENCHABUMENBIANHUIZHESHOUZHIZUO,KAOLVDAOXINGSHIANJIANZHENCHAQIXIANJIAODUAN,TONGSHIBUFENZHENCHABUMENHUIXIWANGZAIANJIANYISONGSHENCHADAIBUQIANJIANG《HEDINGZHENGMINGSHU》ZUOWEIGUANJIANCAILIAOJIAOFUJIANCHAYUANSHENHE,GUDUIYUBUFENZHUANXIANGXINGDONG,SHENZHIZAIDUIFANZUIXIANYIRENCAIQUQIANGZHICUOSHIQIANBIANJIANGXIANGGUANCAILIAOSHOUJI。YINCIDUIYUBIANHUFANGERYAN,BIZHERENWEIZHENDUITOUTAOSHUIEDEBIANHUYIYINGTIQIAN,BUNENGZAIJIANCHAYUANSHENCHAQISUHOU,CAIJINXINGCHULI;TONGSHIZAIXINGSHISUSONGDEGEGEJIEDUAN,DUIYUSHUEWENTIYIXUYAOYOUBUTONGDECHULIFANGSHI,RUONENGGOUQUANBUPAICHUJIZHENGQU,RUOBUNENGZEJINKENENGRANGSHUEJIANGDI。

正规的快三平台XIANBIZHEYIJUXINGSHISUSONGGEGECHENGXUDEQINGKUANG,ZHENDUISHUEDEXINGCHENGYIJIBIANHUAWENTIJINXINGJIESHI。

一、侦查阶段数额的逐步形成

正规的快三平台ZHENCHAJIEDUANFANGMIANSHUEDEXINGCHENGZHUYAOSHEJIDAOJICHUCAILIAODESHOUJIYIJIJISUANFANGSHIDEQUEDINGDENG,TONGSHIDUIYUFANZUIXIANYIRENERYAN,QIZAIXUNWENSHIDEHUIDAQINGKUANGYIKENENGYINGXIANGSHUE,ZHIDEYITIDESHI,ZHENCHAJIEDUANWANGWANGXITONGZHIFANZUIXIANYIRENSHUEQINGKUANGDESHIHOU,CISHIFANZUIXIANYIRENKEYITICHUDUISHUEDEZHIYIJIZHONGXINJIANDINGDESHENQINGDENG。

1.基础材料的收集

SHEJIDAOTOUTAOSHUIEJIHEDEJICHUCAILIAOFEICHANGGUANGFAN,CONGXINGSHIZHENGJUZHONGLEIDEQUFENKAN,KEYIYOUSHUZHENG、WUZHENG、FANZUIXIANYIRENDEGONGSHU、ZHENGRENZHENGYANDENG,XIANGGUANZHENGJUKEYIXINGCHENGZAIANJIANFASHENGDEGUOQU,YINENGSHIXIANZAI。YINCIKEYISHUOZHIYAOSHIYOUTIJIDAOJINCHUKOUSHUJUDENGWENTIDECAILIAO,DOUHUICHENGWEIJIHEDEJICHUCAILIAO。

ZHENCHABUMENGENJUSUOSOUJIDEZHENGJU,BINGGENJUBUTONGDEZHENGJUXINGCHENGJIHEDESHUJU:

RUDUIYUBAOGUANZOUSIPUTONGHUOWUANJIAN,GENJUJIANGUANBUMENDIANNAOXITONGSUOJIZAIDE《BAOGUANDAN》,TIQUJINCHUKOUGUOCHENGZHONGDEBAOGUANJIAGE、SHULIANGDENGQINGKUANG;

正规的快三平台RUDUIYUFANZUIXIANYIRENDEGONGSHUHEBIANJIE,TIQUGUANYUQUEDINGJINCHUKOUJIAGEDEQINGKUANG;

ZAIRUGENJUXIANGGUANRENYUANWENJIANWANGLAIQINGKUANG,CHASHISHIFOUCUNZAIZHENJIALIANGTAOFAPIAODENG,QUERENHUOWUDEZHENSHIJIAGE。

正规的快三平台TONGGUOZHEIXIECAILIAO,BIANKEJIBENQUERENSHEANDEJINCHUKOUXINGWEISHIFOUCUNZAIZOUSIFANZUI,YIJIJUTIDEJIHEJICHU。

2.计算方式的确定

正规的快三平台ZAIHUODEJICHUCAILIAOHOU,BIANKAISHIJINXINGJISUANFANGSHIDEQUEDING。

正规的快三平台SUOWEIDEJISUANFANGSHI,BAOHANLE《ZHONGHUARENMINGONGHEGUOHAIGUANJIHESHEXIANZOUSIDEHUOWU、WUPINTOUTAOSHUIKUANZANXINGBANFA》DISHILIUTIAODAODISANSHITIAODEXIANGGUANGUIDING,ZHUYAOZAIYUCHENGJIAOJIAGE,HUOWUDESHIYONGDESHUIZE、SHUILV、HUILVYIJIYIJIAONADESHUIKUANDENG。

ZAIANJIANDEZHENCHAJIEDUAN,YOUYUWUFAQUERENSHEANJINCHUKOUYEWUDEJUTIXIJIE,YINCIDUIYUCILEIQINGKUANGZHINENGYOUBIANHURENZAIHUIJIANSHIYUFANZUIXIANYIRENYIYIQUEREN,RUOFAXIANANJIANDETESHUZHICHU,RUSHEANDEJINCHUKOUHUOWUCUNZAIMIANSHUIBUFENDENG,XUTIQIANXIANGBANANBUMENFANYINGXIANGGUANQINGKUANG。

3.《核定证明书》形成的时间

GENJUBIZHEJINGYAN,DUIYUJIANGHUIYISONGSHENCHAQISUDEZOUSIPUTONGHUOWUANJIAN,JUEDABUFENDE《HEDINGZHENGMINGSHU》ZAIJINRUSHENCHAQISUJIEDUANQIANJUNHUIWANCHENG,QIZHONGBUFENHUIZAISHENCHADAIBUHUANJIEBIANJIHEWANBI,BUFENZEXUYAODENGDAOPIBUHOUDERUOGANSHIJIANHUOWEIBEIPIBUHOUYISONGSHENCHAQISUQIANWANCHENG。

ZAIWANCHENGHOU,BANANBUMENHUIJIU《HEDINGZHENGMINGSHU》DEQINGKUANGGAOZHIFANZUIXIANYIREN,HUANYANZHI,FANZUIXIANYIRENLEJIEDAO《HEDINGZHENGMINGSHU》DEJICHUNEIRONGHUIZAOYUBIANHUREN。YINCI,FANZUIXIANYIRENYINGJIQINGCHUXIANGGUANNEIRONG,YIBIANXIANGBIANHURENFANYING,TONGSHIZAISHOUDAOWENSHUSHI,KEDUIWENSHUDEYIJIANXIANGBANANRENYUANFANYING,YIBIANSUIHOUKAIZHANSHENHEJIZHIZHENGGONGZUO。

二、审查起诉阶段涉案数额的减少

正规的快三平台ANJIANJINRUSHENCHAQISUJIEDUANHOU,YOUYUBIANHURENKEYIYUEJUAN,YINCIDUIYUANJIANDESUOYOUZHENGJU、SHEANDE《HEDINGZHENGMINGSHU》YIJIQIZHONGDEJICHUCAILIAODENG,JUNYOUQUANMIAN、XIANGJINDELEJIE。

GENJUBIZHEDEBANANJINGYAN,ZAISHENCHAQISUJIEDUAN,XISHEANSHUEJIANGDIDEGUANJIANHUANJIE,XIANGDANGBUFENDEANJIANZAICIDOUCUNZAIJIANGDISHUEDEKONGJIAN。BIZHERENWEI,ZHENDUIBUTONGDEANQING,SHENCHAQISUJIEDUANBIANHURENKEYICONGBUTONGDEJIAODUCHUFA,DUISHEANSHUETICHUYIJIAN。

1.针对作无罪辩护的案件

CISHIDUI《HEDINGZHENGMINGSHU》TICHUDEYIJIANYINGQUANMIAN,CHULEZHENDUIJIANDINGYIJIANBENSHEN,HAIXUZHENDUIXIANGGUANJICHUCAILIAOYIJISHUJUZHIWAIDEQITAZHENGJUJINXINGZHIZHENG。

正规的快三平台ZHENDUIJIANDINGYIJIANKEJIUJIANDINGZUOCHUDEGUOCHENG,JIANDINGCAILIAODEQUYANG,JIANDINGFANGSHISHIFOUKEXUEKEGUAN,JIANDINGDESHIJIANFANWEISHIFOUFUHEANQINGBIAOZHUNDENGDUOFANGMIANJINXING。YOUYUZUOWUZUIBIANHU,SUOYIHEXINYINGZAIYUXUNZHAOJIANDINGYIJIANDEHEFAXING、ZHENSHIXING、GUANLIANXINGSANFANGMIANDEWENTI。KAOLVDAO《HEDINGZHENGMINGSHU》XIZHENGMINGSHEANSHIFOUCUNZAIZOUSIFANZUIYIJIZOUSIFANZUISHUESHIFOUNENGGOURENDINGDEGUANJIAN,YINCIZUOQUANMIANDEPAICHUXINGYIJIANFENXI,CAINENGWANGZUIHAODEJIEGUOTUIJIN。

2.针对作罪轻辩护的案件

正规的快三平台CISHIDUI《HEDINGZHENGMINGSHU》TICHUDEYIJIANYINGJUYOUZHENDUIXING,QIEXUYAOJIUSHUZIWENTIJINXINGXIANGJINDEFENXI、JISUAN。

RUQIANSUOSHU,ZAIQUERENJICHUCAILIAOHOU,HUIZHENDUIJISUANDEFANGSHIJINXINGQUEDING,DUIYUZUIQINGBIANHUDEANJIAN,BIANHURENYINGZHEZHONGFENXIANJIANJISUANWENTISHIFOUCUNZAIPIANCHA,JISUANDEFANGSHI、FANGFASHIFOUKEXUE,JISUANDEJIEGUOYOUWULOUDONGDENG。ZUIQINGBIANHUDEQINGKUANGXIA,ZHENDUI《HEDINGZHENGMINGSHU》GUANJIANZAIYUSHUEJIANGDIERFEIQUANMIANPAICHU,FOUZEBIANYOUKENENGYINPIANXIANGWUZUIBIANHUERRANGFANZUIXIANYIRENCHUYUBULIDEQINGKUANG。

三、审判阶段涉案数额的认定

JINRUSHENPANJIEDUANHOU,XUYAOKAITINGJIUSHEANDESUOYOUZHENGJUJINXINGQUANMIANZHIZHENG。GUANYUTINGSHENJIUJIANDINGYIJIANJINXINGZHIZHENGDEWENTI,BIZHEZAIDUOPIANFENXIZHONGJUNYITIJI,GUBUZHUISHU,DANZHENDUISHEANSHUEJINXINGZHIZHENGSUOKENENGDAILAIDEANJIANSHENLIQIXIANWENTI,BIZHEZAICIRENWEIXUYAOQIANGDIAO:

正规的快三平台YOUYUZOUSIPUTONGHUOWUANJIANDESHEANSHUEXIANJIANHEXINZHENGJU,YINCIRUOJIANDINGYIJIANCHULEWENTI,ANJIANBIANKENENGCHUXIANYANQI、TUICHADENGCHENGXU。ZAIYIQISHEANTOUTAOSHUIEJINYIYUANDEZOUSIPUTONGHUOWUANJIANZHONG,BIZHEZAITINGSHENZHENDUISHUEWENTITICHULEDUOXIANGZHIZHENGYIJIAN,FAYUANJIANGANJIANTUIHUIJIANCHAYUANBUCHONGZHENCHABINGDUOCIYANQI,ZUIZHONGZAIYINIANHOUCAIJINXINGDIERCITINGSHEN,KAOLVDAOBIZHEDEDANGSHIRENYIRENZUI,GUDUISHUEDEBIANHUCHENGWEILIANGXINGDEZHONGDIAN,CISHIDANGSHIRENDUISHENPANQIXIANDEYANZHANGBINGWUYIYI,DANDUIYUSHEANDEZUIZEJIAOQINGDEXIANGGUANRENYUANERYAN,QIXIANYANZHANGYIWEIZHEZHONGHUOZIYOUDESHIJIANYIYANZHANG,YINCIBIZHERENWEIBIANHURENZAICAIQUBIANHUCELVESHI,YINGTONGSHIKAOLVZISHENDANGSHIRENDEZUOYONGDIWEIYIJIJIYAQINGKUANG,DUIYUKENENGHUIDAOZHIZHANGSHIJIANJIYADEBIANHUCELVE,YINGJISHIYUDANGSHIREN、JIASHUDENGGOUTONGQUEREN,YIMIANBUBIYAODESULEI。


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梁栩境
梁栩境广强正规的快三平台高级合伙人、刑事律师暨走私犯罪辩护与研究中心主任
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