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徇私舞弊发售发票、抵扣税款、出口退税罪

概念

XUNSIWUBIFASHOUFAPIAO、DIKOUSHUIKUAN、CHUKOUTUISHUIZUI,SHIZHISHUIWUJIGUANGONGZUORENYUANWEIFANFALV、XINGZHENGFAGUIDEGUIDING,ZAIBANLIFASHOUFAPIAO、DIKOUSHUIKUAN、CHUKOUTUISHUIGONGZUOZHONGXUNSIWUBI,ZHISHIGUOJIALIYIZAOSHOUZHONGDASUNSHIDEXINGWEI。

BENTIAOSUOCHENGFAPIAO,SHIZHIZAIGOUXIAOSHANGPIN、TIGONGHUOZHEJIESHOUZHENGGUIDEKUAISANPINGTAIYIJICONGSHIQITAJINGYINGHUODONGZHONG,KAIJU、SHOUQUDESHOUFUKUANPINGZHENG。FASHOUFAPIAO,SHIZHIZHUGUANSHUIWUJIGUANGENJUYIYIFABANLISHUIWUDENGJIDEDANWEIHUOGERENTICHUDELINGGOUFAPIAOSHENQINGXIANGQICHUSHOUFAPIAODEHUODONG。DIKOUSHUIKUAN,SHIZHIPINGFAPIAODIKOUSHUIKUANZHIDU,FAPIAOSHANGSUOZHUMINGDESHUIKUANSHIWEIYIKEYIDIKOUDESHUIKUAN。ZENGZHISHUIZHUANYONGFAPIAOJIUSHIYISHANGPINHELAODONGZENGZHIEWEIZHENGSHUIDUIXIANG,BINGJUYOUDIKOUSHUIKUANGONGNENGDEZHUANMENYONGYUZENGZHISHUIDESHOUFUKUANPINGZHENG。CIWAI,JUYOUTONGZENGZHISHUIZHUANYONGFAPIAOXIANGTONGGONGNENG,KEYIDIKOUSHUIKUANDEPUTONGFAPIAOYOUNONGYECHANPINSHOUGOUFAPIAO、FEIJIUWUPINSHOUGOUFAPIAO、YUNSHUFAPIAODENG。CHUKOUTUISHUI,SHIZHISHUIWUJIGUANYIFAXIANGCHUKOUSHANGPINDESHENGCHANHUOJINGYINGDANWEITUIHAIGAISHANGPINZAISHENGCHAN、LIUTONGHUANJIEYIZHENGSHOUDEZENGZHISHUIHEXIAOFEISHUI。

犯罪构成

1、客体要件

BENZUIDEKETISHISHUIWUJIGUANDESHUISHOUZHENGGUANZHIXU。

2、客观方面

BENZUIDEKEGUANFANGMIANBIAOXIANWEIXINGWEIRENJUYOUWEIFANFALV、XINGZHENGFAGUIDEGUIDING,ZAIBANLIFASHOUFAPIAO、DIKOUSHUIKUAN、CHUKOUTUISHUIGONGZUOZHONGXUNSIWUBI,ZHISHIGUOJIALIYIZAOSHOUZHONGDASUNSHIDEXINGWEI。RENDINGBIAOZHUN:

正规的快三平台1. BIXUJUYOUWEIFANFALV、XINGZHENGFAGUIGUIDINGDEXINGWEI;

2. BIXUJUYOUWEIXUNSIQINGSILI,DUIMINGZHIBUFUHETIAOJIANDEDANWEIHUOZHEGERENFASHOUFAPIAO、DIKOUSHUIKUAN、BANLICHUKOUTUISHUIDEXINGWEI;

正规的快三平台3.ZHISHIGUOJIASHUISHOUZAOSHOUZHONGDASUNSHI。

3、主体要件

BENZUIDEZHUTISHITESHUZHUTI,JISHUIWUJIGUANGONGZUORENYUAN。

4、主观方面

正规的快三平台BENZUIDEZHUGUANFANGMIANBIAOXIANWEIGUYI。

立案标准

GENJUZUIGAORENMINJIANCHAYUAN《GUANYUDUZHIQINQUANFANZUIANJIANLIANBIAOZHUNDEGUIDING》,SHEXIANXIALIEQINGXINGZHIYIDE,YINGYULIAN: (YI)XUNSIWUBI,ZHISHIGUOJIASHUISHOUSUNSHILEIJIDA10WANYUANYISHANGDE;(ER)XUNSIWUBI,ZHISHIGUOJIASHUISHOUSUNSHILEIJIBUMAN10WANYUAN,DANFASHOUZENGZHISHUIZHUANYONGFAPIAO25FENYISHANGHUOZHEQITAFAPIAO50FENYISHANGHUOZHEZENGZHISHUIZHUANYONGFAPIAOYUQITAFAPIAOHEJI50FENYISHANG,HUOZHEJUYOUSUOQU、SHOUSHOUHUILUHUOZHEQITAELIEQINGJIEDE;(SAN)QITAZHISHIGUOJIALIYIZAOSHOUZHONGDASUNSHIDEQINGXING。

量刑标准

FANCIZUIDE,CHUWUNIANYIXIAYOUQITUXINGHUOZHEJUYI;ZHISHIGUOJIALIYIZAOSHOUTEBIEZHONGDASUNSHIDE,CHUWUNIANYISHANGYOUQITUXING。

司法认定

RUGUOXINGWEIRENZAIBANLIFASHOUFAPIAODIKOUSHUIKUAN、CHUKOUTUISHUIGONGZUOZHONGYOUXUNSIWUBIXINGWEIDETONGSHI,WEITARENSHISHIZHAPIAN、PIANQUGUOJIACHUKOUTUISHUIKUAN、TOUSHUI、FEIFACHUSHOUZENGZHISHUIZHUANYONGFAPIAODENGFANZUIQIDAOBANGZHUZUOYONG,XUCHAMINGXINGWEIRENZHUGUANSHANGSHIFOUYUZHEIXIEFANZUIFENZIJUYOUGONGTONGDEFANZUIGUYI。RUGUOCHAMINGXINGWEIRENZHUGUANSHANGYUZHAPIAN、PIANQUGUOJIACHUKOUTUISHUIKUANDENGFANZUIFENZIJUYOUGONGTONGFANZUIDEGUYIERXIANGHUGOUJIE,NEIME,QIZAIKEGUANSHANGSUOSHISHIDEFEIFABANLIFASHOUFAPIAO、DIKOUSHUIKUAN、CHUKOUTUISHUIXINGWEIJIUSHUYUZHAPIAN、PIANQUGUOJIACHUKOUTUISHUIKUANDENGFANZUIDEBANGZHUFAN,YINGDANGYIZHEIXIEFANZUIDEGONGFANDINGZUICHUFA,ERBUZAIANBENZUICHUFA。

法律规定

(YI)《ZHONGHUARENMINGONGHEGUOXINGFA》

正规的快三平台DISIBAILINGWUTIAODIYIKUAN SHUIWUJIGUANDEGONGZUORENYUANWEIFANFALV、XINGZHENGFAGUIDEGUIDING,ZAIBANLIFASHOUFAPIAO、DIKOUSHUIKUAN、CHUKOUTUISHUIGONGZUOZHONG,XUNSIWUBI,ZHISHIGUOJIALIYIZAOSHOUZHONGDASUNSHIDE,CHUWUNIANYIXIAYOUQITUXINGHUOZHEJUYI;ZHISHIGUOJIALIYIZAOSHOUTEBIEZHONGDASUNSHIDE,CHUWUNIANYISHANGYOUQITUXING。

(ER)ZUIGAORENMINJIANCHAYUAN《GUANYUDUZHIQINQUANFANZUIANJIANLIANBIAOZHUNDEGUIDING》

正规的快三平台(SHIWU)XUNSIWUBIFASHOUFAPIAO、DIKOUSHUIKUAN、CHUKOUTUISHUIAN(DISIBAILINGWUTIAODIYIKUAN)

XUNSIWUBIFASHOUFAPIAO、DIKOUSHUIKUAN、CHUKOUTUISHUIZUISHIZHISHUIWUJIGUANGONGZUORENYUANWEIFANFALV、XINGZHENGFAGUIDEGUIDING,ZAIBANLIFASHOUFAPIAO、DIKOUSHUIKUAN、CHUKOUTUISHUIGONGZUOZHONGXUNSIWUBI,ZHISHIGUOJIALIYIZAOSHOUZHONGDASUNSHIDEXINGWEI。

SHEXIANXIALIEQINGXINGZHIYIDE,YINGYULIAN:

正规的快三平台1、XUNSIWUBI,ZHISHIGUOJIASHUISHOUSUNSHILEIJIDA10WANYUANYISHANGDE;

正规的快三平台2、XUNSIWUBI,ZHISHIGUOJIASHUISHOUSUNSHILEIJIBUMAN10WANYUAN,DANFASHOUZENGZHISHUIZHUANYONGFAPIAO25FENYISHANGHUOZHEQITAFAPIAO50FENYISHANGHUOZHEZENGZHISHUIZHUANYONGFAPIAOYUQITAFAPIAOHEJI50FENYISHANG,HUOZHEJUYOUSUOQU、SHOUSHOUHUILUHUOZHEQITAELIEQINGJIEDE;

正规的快三平台3、QITAZHISHIGUOJIALIYIZAOSHOUZHONGDASUNSHIDEQINGXING。

正规的快三平台JINJIZHONGDAXINGSHIANJIANZIXUNKEZHIJIEJIAGUANGQIANGZHENGGUIDEKUAISANPINGTAIZHUREN、XINGSHIDAYAOANBIANHULVSHIWANGSILUWEIXINXIANGTAFANYING(TONGGUOWANGLVSHISHOUJI)

正规的快三平台RUQINGKUANGJINJI,QINGZHIJIEZHIDIAN: DIANHUA

DIZHI: GUANGZHOUSHIYUEXIUQUTIANHELU45HAOHENGJIANDASHA23LOU(DITIEDONGWUYUANZHANCCHUKOUZHIZOU400MIZUOYOU,DONGFENGDONGLUXIAOXUETIANLUNXIAOQUPANG,YUANMINGTIANLUNDASHA。)

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