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税务犯罪辩护律师整理|从114份不起诉决定书看虚开增值税专用发票罪42个无罪辩点

办案律师/作者: 何观舒 来源:正规的快三平台 日期 : 2016-11-29

税务犯罪辩护律师整理|从114份不起诉决定书看虚开增值税专用发票罪42个无罪辩点

HEGUANSHU: SHUIWUFANZUIBIANHULVSHI.JINGJIFANZUIBIANHULVSHI、GUANGQIANGZHENGGUIDEKUAISANPINGTAIXINGSHILVSHIJIZHENGGUIDEKUAISANPINGTAI SHUIWUFANZUIBIANHUYUYANJIUZHONGXINMISHUZHANG

点评:

正规的快三平台《CONG114FENBUQISUJUEDINGSHUKANXUKAIZENGZHISHUIZHUANYONGFAPIAOZUI42GEWUZUIBIANDIAN》YIWENSHIYOUGUANGQIANGZHENGGUIDEKUAISANPINGTAISHUIWUFANZUIBIANHUYUYANJIUZHONGXINMISHUZHANGHEGUANSHUZHUANXIE。ZAIQUANMIAN“YINGGAIZENG”SHIQI,XUKAIZENGZHISHUIZHUANYONGFAPIAODEXINGWEIGENGSHICHUYUGAOFATAISHI,QIEBENZUIDERUZUIMENJIANDI、LIANGXINGZHONG,YIDANCHUJIXUKAIXINGWEI,NANMIANHUIYOULAOYUZHIZAI。BENWENSHITONGGUOYANJIUXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIBUQISUJUEDINGSHUTILIANXIANGGUANBIANDIANERCHENG,CONGZHUANYEDEJIAODUPOUXIXUKAIZENGZHISHUIZHUANYONGFAPIAOZUI,ZAIBEIKONGXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIHOU,RUHEJINXINGYOUXIAODEBIANHUJINTIGONGLEZHUANYEDEYIJIAN。BENWENHAIXUANZEBEIDAFALVXINXIWANG、WANGYIHAODENGWANGLUOPINGTAIFABU,DEDAOGUANGFANDEYUEDUJICHUANBO。

XUKAIZENGZHISHUIZHUANYONGFAPIAOZUI,SHICHANGJIAN、DUOFADEWEIHAISHUISHOUZHENGSHOUGUANLIDEFANZUIZHIYI,XUKAIXINGWEILVJINBUZHI,TEBIESHIZAIQUANMIANJINRU“YINGGAIZENG”SHIDAI,CHENGXIANCHUGAOFADETAISHI。XUKAIZENGZHISHUIZHUANYONGFAPIAOZUISHIZHIWEIFANGUOJIASHUISHOUZHENGSHOUGUANLIFALVFAGUI,WEITARENXUKAI、WEIZIJIXUKAI、RANGTARENWEIZIJIXUKAI、JIESHAOTARENXUKAIZENGZHISHUIZHUANYONGFAPIAODEXINGWEI。BENZUIGUIDINGYU《XINGFA》DIERBAILINGWUTIAO。

正规的快三平台BENZUIDERUZUIMENJIANJIDI、CHUFAZHONG,XUKAISHUIKUANSHUEYIWANYUANYISHANGHUOZHEZHISHIGUOJIASHUIKUANBEIPIANSHUEZAIWUQIANYUANYISHANG,JIUKEYILIANZHUISU。ZAISHENCHAQISUJIEDUAN,CUSHIRENMINJIANCHAYUANZUOCHUBUQISUJUEDING,WUYIDUIFANZUIXIANYIRENSHIBIJIAOYOULIDE,TONGSHIYEJIESHENGLEXIANGGUANSIFAZIYUAN。YINCI,YANJIUXIANGGUANBUQISUJUEDINGSHU,GUINAYOUXIAODEBIANDIAN,WEISHIXIANWUZUIBIANHUYOUJIGAODESHIWUZHIDAOYIYI。

正规的快三平台BIZHETONGGUORENMINJIANCHAYUANANJIANGONGKAIXINXIWANG,YI“XUKAIZENGZHISHUIZHUANYONGFAPIAOAN”WEIGUANJIANCIJINXINGSOUSUO,GONGSOUSUODAO4899TIAOJIEGUO。JINGGUOSHAIXUAN,CONGZHONGXUANQULE114FENBUQISUJUEDING,FENBIECONGFADINGBUQISU、ZHUODINGBUQISU、CUNYIBUQISUSANGEFANGMIANTILIANXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDE42GEYOUXIAOWUZUIBIANDIAN,YIGONGCANKAO。RUYOUBUDANGZHICHU,WANGQINGZHIZHENG。

正规的快三平台XIEYU2017NIAN11YUE29RI

一、法定不起诉

(YI)BUQISUJUEDINGSHU: HONGJIANSUXINGBUSU〔2017〕2HAO

WUZUIBIANDIAN1: YIJINXINGWEIFAFANZUIHUODONGERSHELIDEGONGSISHISHIFANZUIDE,BUYIDANWEIFANZUILUNCHU

正规的快三平台BUQISULIYOU: BENYUANRENWEI,JIANGSU**WEIYUYOUXIANGONGSIXIZIRANRENWEIJINXINGWEIFAFANZUIHUODONGERSHELI,GENJU《ZUIGAORENMINFAYUANGUANYUSHENLIDANWEIFANZUIANJIANJUTIYINGYONGFALVYOUGUANWENTIDEJIESHI》DIERTIAODEGUIDING,BUYIDANWEIFANZUILUNCHU。JIANGSU**WEIYUYOUXIANGONGSIMEIYOUFANZUISHISHI,GENJU《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHISANTIAODIYIKUANDEGUIDING,JUEDINGDUIJIANGSU**WEIYUYOUXIANGONGSIBUQISU。

正规的快三平台(ER)BUQISUJUEDINGSHU: ZHANGJIANSUXINGBUSU〔2017〕21HAO

WUZUIBIANDIAN2: DANWEIYIBEIYIFADIAOXIAOYINGYEZHIZHAO,YIBUJUBEIFARENZIGE,BUFUHEDANWEIFANZUIYAOJIAN

BUQISULIYOU: JINGBENYUANSHENCHA,BENYUANRENWEI,GENJUZAIANZHENGJU,BEIBUQISUDANWEIZHANGJIAGANGBAOSHUIQUMOUMOUGUOJIMAOYIYOUXIANGONGSIYIYU2012NIAN3 YUE23 RIYINWEIANGUIDINGBANLIGONGSHANGNIANJIANERBEIDIAOXIAOYINGYEZHIZHAO,YIBUJUBEIFARENZIGE,BUFUHEDANWEIFANZUITIAOJIAN。YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHISANTIAODIYIKUAN、DISHIWUTIAODI(LIU)XIANGDEGUIDING,JUEDINGDUIZHANGJIAGANGBAOSHUIQUHONGZHUOGUOJIMAOYIYOUXIANGONGSIBUQISU。

(SAN)BUQISUJUEDINGSHU: YOUJIANSUXINGBUSU〔2016〕40HAO

WUZUIBIANDIAN3: SUIRANYIGOUCHENGFANZUI,DANDANWEIYIBEIZHUNYUZHUXIAODENGJI,BUFUHEQISUTIAOJIAN

BUQISULIYOU: BENYUANRENWEI,SHOUGUANG**WULIUYOUXIANGONGSIDEXINGWEIYIGOUCHENGFANZUI,YINSHOUGUANG**WULIUYOUXIANGONGSIZAISHENCHAQISUJIEDUANYIBEIZHUNYUZHUXIAODENGJI,YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DISHIWUTIAODI(LIU)XIANGDEGUIDING,JUEDINGDUISHOUGUANG**WULIUYOUXIANGONGSIBUQISU。

XIANGGUANBUQISUANLI: SIJIANSUXINGBUSU〔2016〕19HAO

正规的快三平台(SI)BUQISUJUEDINGSHU: XINGJIANSUXINGBUSU〔2016〕26HAO

WUZUIBIANDIAN4: ZHUGUANSHANGMEIYOUPIANQUGUOJIASHUIKUANDEMUDE,MEIYOUZAOCHENGGUOJIASHUIKUANSUNSHI,MEIYOUFANZUISHISHI

正规的快三平台BUQISULIYOU: 2013NIAN6YUE,XINGHUASHI**YUNSHUYOUXIANGONGSIYINGXINGHUASHIGUOSHUIJU**FENJUGONGZUORENYUANDEYAOQIU,WEIBANGZHUGAIJUWANCHENGDIERJIDUSHUIKUANZHENGRENWU,YUTAIZHOU**WUZIYOUXIANGONGSI、JIANGSU**JINSHUCAILIAOYOUXIANGONGSIZAIMEIYOUZHENSHIYUNSHUYEWUDEQINGKUANGXIA,XUKAIYUNSHUYEZENGZHISHUIZHUANYONGFAPIAOGONGJI40FEN(JIASHUIHEJI2724214.05YUAN,SHUIKUANHEJI269967.1YUAN),BINGSHOUQUJIASHUIHEJI8%DEFEIYONG。XINGHUASHI**YUNSHUYOUXIANGONGSIYU2013NIAN6YUEFENJIANGYINGJIAOSHUIKUAN205807.97YUANXIANGXINGHUASHIGUOSHUIJUQUANBUYUYIJIAONA。2013NIAN6YUE27RI,JIANGSU**JINSHUCAILIAOYOUXIANGONGSIJIANGSHOUPIAODE10FENFAPIAOQUANBUDIKOU,DIKOUSHUIKUAN49261.17YUAN;TAIZHOU**WUZIYOUXIANGONGSIJIANG30FENFAPIAOZHONGDE17FENDIKOU,DIKOUSHUIKUAN117338.01YUAN,LING13FENFAPIAOZAIANFAHOUYOU**GONGSISHOUHUIBINGTIJIAOJIGONGANJIGUAN,**GONGSI、**GONGSIGONGJIDIKOUSHUIKUAN166599.18YUAN。QIEXINGHUASHI**YUNSHUYOUXIANGONGSI2013NIAN6ZHI7YUEFENQIJIANWEIZAIXINGHUASHI**ZHENLINGQUJIAOTONGYUNSHUFUCHIZIJIN。ANFAHOU,BEIBUQISURENDINGMOUMOUTUICHURENMINBI217937YUAN,JUNZANKOUZAIGONGANJIGUAN。

BENYUANRENWEI,XINGHUASHI**YUNSHUYOUXIANGONGSI、DINGMOUMOUDESHANGSHUXINGWEI,ZHUGUANSHANGMEIYOUPIANQUGUOJIASHUIKUANMUDE,QIEMEIYOUZAOCHENGGUOJIASHUIKUANSUNSHI,MEIYOUFANZUISHISHI。YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHISANTIAODIYIKUANDEGUIDING,JUEDINGDUIXINGHUASHI**YUNSHUYOUXIANGONGSI、DINGMOUMOUBUQISU。

正规的快三平台XIANGGUANBUQISUANLI: XINGJIANSUXINGBUSU〔2016〕25HAO;PINGJIANGONGSUXINGBUSU〔2015〕11HAO

(WU)BUQISUJUEDINGSHU: YUJIANGONGSUXINGBUSU〔2016〕138HAO

正规的快三平台WUZUIBIANDIAN5: XUKAISHUESHANGWEIDADAOXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDEFANZUISHUEBIAOZHUN

正规的快三平台BUQISULIYOU: BENYUANRENWEI,LINMOUMOUXIYUHUANXIAN**YINBAOZHUANGYOUXIANGONGSIZHIJIEFUZEDEZHUGUANRENYUAN,QIWEIDANWEILIYIXUKAIZENGZHISHUIZHUANYONGFAPIAOYONGYUDIKOUSHUIKUAN,ZHISHIGUOJIASHUIKUANBEIPIANQU7394.27YUAN,DANSHUESHANGWEIDADAOXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIZHIDANWEIFANZUIDEGOUZUIBIAOZHUN,BUGOUCHENGFANZUI。YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHISANTIAODIYIKUANDEGUIDING,JUEDINGDUILINMOUMOUBUQISU。

正规的快三平台XIANGGUANBUQISUANLI: YUJIANGONGSUXINGBUSU〔2016〕136、137HAO

(LIU)BUQISUJUEDINGSHU: JINBAOJIANGONGSUXINGBUSU〔2015〕7HAO

正规的快三平台WUZUIBIANDIAN6: RUSHIKAIJUYUXIAOSHOUHUOWUXIANGFUDEZENGZHISHUIZHUANYONGFAPIAO,YIFAJIAONAQUANBUSHUIKUAN,BINGANZHAOPIAOMIANJINESHOUQUHUOKUAN,MEIYOUXUKAIZENGZHISHUIZHUANYONGFAPIAODEXINGWEI,MEIYOUFANZUISHISHI

正规的快三平台BUQISULIYOU: BENYUANRENWEI,WANGMOUMOUJINGZHANGMOUMOU、HANMOUMOUDEJIESHAO,YITIANJINSHI**MEITANXIAOSHOUYOUXIANGONGSIDEMINGYI,XIANGTIANJINSHI**GUFENYOUXIANGONGSI、TIANJIN**SHIZHUANGYOUXIANGONGSIXIAOSHOUMEITAN,BINGXIANGMAISHOUFANGRUSHIKAIJULEYUSUOXIAOSHOUHUOWUXIANGFUDEZENGZHISHUIZHUANYONGFAPIAO,YIFAJIAONALEQUANBUSHUIKUAN,BINGANZHAOPIAOMIANJINESHOUQULEHUOKUAN,YINCI,WANGMOUMOUMEIYOUXUKAIZENGZHISHUIZHUANYONGFAPIAODEXINGWEI,QIMEIYOUFANZUISHISHI,YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHISANTIAODIYIKUANDEGUIDING,JUEDINGDUIWANGMOUMOUBUQISU。

XIANGGUANBUQISUANLI: JINBAOJIANGONGSUXINGBUSU〔2015〕6HAO

(QI)BUQISUJUEDINGSHU: JINBAOJIANGONGSUXINGBUSU〔2015〕8HAO

正规的快三平台WUZUIBIANDIAN7: RUJIAOYISHUANGFANGZHIJIANMEIYOUXUKAIZENGZHISHUIZHUANYONGFAPIAODEXINGWEI,JUJIANJIESHAORENDEJIESHAOXINGWEIYIBUSHIJIESHAOTARENXUKAIZENGZHISHUIZHUANYONGFAPIAODEXINGWEI,MEIYOUFANZUISHISHI

正规的快三平台BUQISULIYOU: BENYUANRENWEI,WANGMOUMOU、LANMOUMOUJINGZHANGMOUMOU、HANMOUMOUDEJIESHAO,YITIANJINSHI**MEITANXIAOSHOUYOUXIANGONGSIDEMINGYI,XIANGTIANJINSHI**GUFENYOUXIANGONGSI、TIANJIN**SHIZHUANGYOUXIANGONGSIXIAOSHOUMEITAN,BINGXIANGMAISHOUFANGRUSHIKAIJULEYUSUOXIAOSHOUHUOWUXIANGFUDEZENGZHISHUIZHUANYONGFAPIAO,YIFAJIAONALEQUANBUSHUIKUAN,BINGANZHAOPIAOMIANJINESHOUQULEHUOKUAN,YINCI,WANGMOUMOU、LANMOUMOUMEIYOUXUKAIZENGZHISHUIZHUANYONGFAPIAODEXINGWEI,HANMOUMOUZUOWEIJUJIANJIESHAORENYIMEIYOUXUKAIZENGZHISHUIZHUANYONGFAPIAODEXINGWEI,HANMOUMOUMEIYOUFANZUISHISHI,YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHISANTIAODIYIKUANDEGUIDING,JUEDINGDUIHANMOUMOUBUQISU。

正规的快三平台(BA)BUQISUJUEDINGSHU: JINGSANFENJIANGONGSUXINGBUSU〔2015〕17HAO

WUZUIBIANDIAN8: XINGWEIRENZHUGUANSHANGBUMINGZHIMEIYOUZHENSHIDEHUOWUJIAOYI,MEIYOUFANZUISHISHI,BUQISU

BUQISULIYOU: 2010NIAN12YUEZHI2011NIAN3YUE,BEIBUQISURENXUMOUMOUZAIBEIJING**XIAOSHOUYOUXIANGONGSIDANREN**ZHUGUANGONGSIYEWU,TONGSHIJIANGUANBEIJING**XIAOSHOUYOUXIANGONGSIYEWU。ZAIMEIYOUSHIJIHUOWUGOUXIAODEQINGKUANGXIA,BEIJING**XIAOSHOUYOUXIANGONGSIQUDESHANDONGSHENGJININGSHI**HUAGONGJINGMAOYOUXIANGONGSIKAIJUDESHANDONGZENGZHISHUIZHUANYONGFAPIAO186FEN,SHUIEHEJI31209130.26YUAN,HOUGAIGONGSIYOUWEITUMENSHI**KUANGYEYOUXIANGONGSI、TUMENSHI**KUANGYEYOUXIANGONGSIJI**KUANGYEYOUXIANGONGSIKAIJU193FENBEIJINGZENGZHISHUIZHUANYONGFAPIAO,SHUIEHEJI32082278.45YUAN,BEIJING**XIAOSHOUYOUXIANGONGSIQUDESHANDONGSHENGJINING**HUAGONGJINGMAOYOUXIANGONGSIKAIJUDESHANDONGZENGZHISHUIZHUANYONGFAPIAO66FEN,SHUIEHEJI10804444.44YUAN,HOUGAIGONGSIYOUWEITUMENSHI**KUANGYEYOUXIANGONGSIKAIJU65FENBEIJINGZENGZHISHUIZHUANYONGFAPIAO,SHUIEHEJI10833504.27YUAN。

正规的快三平台BENYUANRENWEI,BEIBUQISURENXUMOUMOUZHUGUANSHANGBUMINGZHIMEIYOUZHENSHIDEHUOWUJIAOYI,MEIYOUFANZUISHISHI,YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHISANTIAODIYIKUANDEGUIDING,JUEDINGDUIXUMOUMOUBUQISU。

正规的快三平台(JIU)BUQISUJUEDINGSHU: KAJIANGONGSUXINGBUSU〔2014〕10HAO

WUZUIBIANDIAN9: FANZUIXINGWEIYIGUOZHUISUSHIXIAOQIXIAN

正规的快三平台BUQISULIYOU: 2007NIAN11YUE30RIKALAQINQI**MEITANXIAOSHOUYOUXIANZERENGONGSIYUCHIFENG**GONGMAOYOUXIANGONGSI,ZAIMEIYOUSHIJIYEWUWANGLAIDEQINGKUANGXIA,JINGFUMOUMOUJIESHAO,BEIBUQISURENLIMOUMOUWEIZAOXUJIAMEITANMAIMAIHETONGRANGTARENWEIZIJIXUKAIMEITANZENGZHISHUIZHUANYONGFAPIAO,QUMOUMOUYIKALAQINQI**MEITANXIAOSHOUYOUXIANGONGSIMINGYIWEICHIFENG**GONGMAOYOUXIANGONGSIKAIJULIANGZUZENGZHISHUIZHUANYONGFAPIAO,JIASHUIGONGJI210222YUAN,SHUIE24184.8YUAN,GAILIANGZUFAPIAOBEILIMOUMOUZAIKALAQINQIGUOSHUIJUJINXINGRENZHENGBINGDIKOU。

BENYUANRENWEI,LIMOUMOUDESHANGSHUXINGWEI,WEIFANGUOJIASHUISHOUGUANLIFAGUI,XUKAIZENGZHISHUIZHUANYONGFAPIAO10000YUANYISHANG,QIXINGWEICHUFAN《ZHONGHUARENMINGONGHEGUOXINGFA》DIERBAILINGWUTIAODIYIKUAN,QIFADINGXINGWEISANNIANYIXIAYOUQITUXINGHUOZHEJUYI,BINGCHUFAJINERWANYUANYISHANGERSHIWANYUANYIXIA,GENJU《ZHONGHUARENMINGONGHEGUOXINGFA》DIBASHIQITIAO、BASHIJIUTIAOZHIGUIDING,QIZHUISUQIJIANWEI5NIAN,ZHUISUQIXIANCONGFANZUIZHIRIQIJISUAN,BEIBUQISURENLIMOUMOUFANZUISHISHIFASHENGZAI2007NIAN11YUE30RI,ZHIJINYIGUOZHUISUSHIXIAO。YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DISHIWUTIAODI(ER)XIANGHEDIYIBAIQISHISANTIAODIYIKUANDEGUIDING,JUEDINGDUILIMOUMOUBUQISU。

(SHI)BUQISUJUEDINGSHU: WEIJIANGONGERXINGBUSU〔2015〕10HAO

正规的快三平台WUZUIBIANDIAN10: JIEYONGGONGSIDEZIZHI,YIGAIGONGSIMINGYIYUQITAGONGSIJINXINGJIAOYIBINGKAIJUYUJIAOYIXIANGFUDEZENGZHISHUIZHUANYONGFAPIAO,BUSHUYUXUKAIZENGZHISHUIZHUANYONGFAPIAODEXINGWEI

BUQISULIYOU: 2010NIAN1YUEZHI2013NIAN7YUE,BEIBUQISURENSUNMOUMOULIANXIXIAOSHOUMEITANYEWU,YINXUMEIQIYE**YOUXIANZERENGONGSIYAOQIUGONGHUOFANGTIGONGMEITANJINGYINGZIZHIJIKAIJUZENGZHISHUIZHUANYONGFAPIAO,BEIBUQISURENSUNMOUMOULIANXI**YOUXIANGONGSIFADINGDAIBIAORENWANGMOUMOU,YUEDINGZHIFU**YOUXIANGONGSIYIDINGFEIYONG,YONGQIZIZHIYUXUMEIQIYEQIANDINGMEITANGOUXIAOHETONG。HOU**YOUXIANGONGSIYU**YOUXIANZERENGONGSIQIANDINGLEMEITANGOUXIAOHETONG,YOUBEIBUQISURENSUNMOUMOUZIJIZUZHIHUOYUANJI**YOUXIANZERENGONGSIGONGMEI。WANGMOUMOUANPAIQIGONGSIJIANZHIHUIJITANGMOUMOUWEIGAIXIANGYEWUKAIJUXIAOHUODANWEIWEI**YOUXIANGONGSI,GOUHUODANWEIWEI**YOUXIANZERENGONGSIDEZENGZHISHUIZHUANYONGFAPIAO6FEN,SHUIERENMINBI150060.24YUAN,BINGANZHAOJIASHUIHEJI10%ZUOYOUSHOUQUSUNMOUMOUFEIYONG,YISHANGSHUIKUANYIRENZHENGDIKOU。

BENYUANRENWEI,SUNMOUMOUDESHANGSHUXINGWEI,BUGOUCHENGFANZUI。YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHISANTIAODIYIKUANDEGUIDING,JUEDINGDUISUNMOUMOUBUQISU。XUKAIZENGZHISHUIZHUANYONGFAPIAOZUIQINFANDEKETISHIGUOJIASHUIKUANJISHUISHOUZHENGGUANZHIDU,KEGUANFANGMIANYAOQIUXINGWEIRENSHISHILEXUKAIZENGZHISHUIZHUANYONGFAPIAODEXINGWEI。BEIBUQISURENSUNMOUMOURANG**YOUXIANGONGSICHUJUZENGZHISHUIZHUANYONGFAPIAODEXINGWEI,BUSHUYUXUKAIFAPIAO,QIEGUOJIASHUIKUANYEMEIYOUSUNSHIDEWEIXIANXING。XUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDEZHUGUANFANGMIANYINGJUYOUPIANQUGUOJIASHUIKUANDEGUYIJIMUDE,XIANYOUZHENGJUBUNENGRENDINGBEIBUQISURENSUNMOUMOUZHUGUANSHANGJUYOUPIANQUGUOJIASHUIKUANDEYITU。ZONGSHANG,SUNMOUMOUDEXINGWEIBUGOUCHENGFANZUI。

正规的快三平台XIANGGUANBUQISUANLI: WEIJIANGONGERXINGBUSU〔2015〕5、6、7、8、9、12、13HAO

正规的快三平台(SHIYI)BUQISUJUEDINGSHU: WEIJIANGONGERXINGBUSU〔2015〕11HAO

WUZUIBIANDIAN11: XINGWEIRENZUOWEIGONGSIDEJIANZHIHUIJI,DUIYUGONGSIDESHIJIJINGYINGZHUANGKUANGBINGBULEJIE,TARENXUKAIZENGZHISHUIZHUANYONGFAPIAODEXINGWEISHIQIGERENXINGWEI,YUXINGWEIRENWUYISILIANLUO,QIEXIANYOUZHENGJUBUNENGRENDINGXINGWEIRENZHUGUANSHANGJUYOUPIANQUGUOJIASHUIKUANDEYITU,XINGWEIRENDEXINGWEIBUGOUCHENGFANZUI

BUQISULIYOU: 2010NIAN7YUEZHI2013NIAN5YUE,WANGMOUMOUZAIREN**YOUXIANGONGSIFADINGDAIBIAORENQIJIAN,YONGQIGONGSIJIANZHIHUIJIBEIBUQISURENTANGMOUMOUDEGERENYINXINGZHANGHAO,ZAIMEIYOUHUOWUJIAOYIDEQINGKUANGXIA,ZHIFUSHIMOUMOU8.5%-9.0%DEKAIPIAOFEI,RANGSHIMOUMOUDENGRENWEIZIJIXUKAIZENGZHISHUIZHUANYONGFAPIAO。SHIMOUMOULIANXIYANGMOUMOU、ZHANGMOUMOU(JUNLINGANCHULI),WEIWANGMOUMOUXUKAIGOUHUODANWEIWEI**YOUXIANGONGSIDEZENGZHISHUIZHUANYONGFAPIAO1445FEN,SHUIEGONGJI27861491.68YUAN,SHUIKUANYIRENZHENGDIKOU。

2008NIAN8YUEZHI2013NIAN8YUE,CHUMOU、FANMOUMOU、SUNMOUMOU、LIUMOUMOU、LIMOUMOU、DINGMOUMOU、ZHUMOUDENGGETIMEISHANGGEZILIANXIXIAOSHOUMEITANYEWU,YINXUMEIQIYE**GUFENYOUXIANGONGSI、**GONGSI、**YOUXIANGONGSI、**YOUXIANGONGSI、**YOUXIANGONGSI、**YOUXIANGONGSI、**YOUXIANZERENGONGSIYAOQIUGONGHUOFANGTIGONGMEITANJINGYINGZIZHIJIKAIJUZENGZHISHUIZHUANYONGFAPIAO,CHUMOU、FANMOUMOU、SUNMOUMOU、LIUMOUMOU、LIMOUMOU、DINGMOUMOU、ZHUMOUDENGGETIMEISHANGLIANXI**YOUXIANGONGSIFADINGDAIBIAORENWANGMOUMOU,YUEDINGZHIFU**YOUXIANGONGSIYIDINGFEIYONG,YONGQIZIZHITOUBIAOBINGYUXUMEIQIYEQIANDINGMEITANGOUXIAOHETONG。ZAISHANGSHUYEWUZHONGBIAOHOU,**YOUXIANGONGSIYUXUMEIQIYEQIANDINGLEMEITANGOUXIAOHETONG(CHU**YOUXIANGONGSIGAIBIYEWUWAI),YOUCHUMOU、FANMOUMOU、SUNMOUMOU、LIUMOUMOU、LIMOUMOU、DINGMOUMOU、ZHUMOUDENGGETIMEISHANGZIJIZUZHIHUOYUANJISHANGSHUQIYEGONGMEI。WANGMOUMOURANGQIGONGSIJIANZHIHUIJIBEIBUQISURENTANGMOUMOU,KAIJUZENGZHISHUIZHUANYONGFAPIAO730FEN,SHUIERENMINBI31128226.68YUAN,BINGANZHAOJIASHUIHEJI9.6%-10.5%SHOUQUGETIMEISHANGFEIYONG,YISHANGSHUIKUANYIRENZHENGDIKOU。

BENYUANRENWEI,TANGMOUMOUDESHANGSHUXINGWEI,BUGOUCHENGFANZUI。YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHISANTIAODIYIKUANDEGUIDING,JUEDINGDUITANGMOUMOUBUQISU。XUKAIZENGZHISHUIZHUANYONGFAPIAOZUIQINFANDEKETISHIGUOJIASHUIKUANJISHUISHOUZHENGGUANZHIDU,KEGUANFANGMIANYAOQIUXINGWEIRENSHISHILEXUKAIZENGZHISHUIZHUANYONGFAPIAODEXINGWEI。BEIBUQISURENTANGMOUMOUZUOWEIGONGSIDEJIANZHIHUIJI,DUIYUGONGSIDESHIJIJINGYINGZHUANGKUANGBINGBULEJIE,WANGMOUMOUXUKAIJINXIANGZENGZHISHUIZHUANYONGFAPIAODEXINGWEISHIQIGERENXINGWEI,YUBEIBUQISURENTANGMOUMOUWUYISILIANLUO。BEIBUQISURENTANGMOUMOUWEIBENGONGSIYEWUCHUJUZENGZHISHUIZHUANYONGFAPIAODEXINGWEI,BUSHUYUXUKAIFAPIAO,QIEGUOJIASHUIKUANYEMEIYOUSUNSHIDEWEIXIANXING。XUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDEZHUGUANFANGMIANYINGJUYOUPIANQUGUOJIASHUIKUANDEGUYIJIMUDE,XIANYOUZHENGJUBUNENGRENDINGBEIBUQISURENTANGMOUMOUZHUGUANSHANGJUYOUPIANQUGUOJIASHUIKUANDEYITU。ZONGSHANG,TANGMOUMOUDEXINGWEIBUGOUCHENGFANZUI。

正规的快三平台(SHIER)BUQISUJUEDINGSHU: CHENBEIJIANGONGSUXINGBUSU〔2015〕32HAO

WUZUIBIANDIAN12: SUIRANXINGWEIRENSHISHILERANGTARENWEIZIJIDAIKAIZENGZHISHUIZHUANYONGFAPIAODEXINGWEI,DANCUNZAIGUOJIASHUIWUZONGJU2014NIANDI39HAOGONGGAO,JI《GUOJIASHUIWUZONGJUGUANYUNASHUIRENDUIWAIKAIJUZENGZHISHUIZHUANYONGFAPIAOYOUGUANWENTIDEGONGGAO》GUIDINGDEQINGXING,BUSHUYUDUIWAIXUKAIZENGZHISHUIZHUANYONGFAPIAO

BUQISULIYOU: JINGBENYUANSHENCHABINGTUIHUIBUCHONGZHENCHA,BENYUANRENWEIBEIBUQISURENHUANGMOUMOUSHEXIANXUKAIZENGZHISHUIZHUANYONGFAPIAOFANZUISHISHIQINGCHU、ZHENGJUCHONGFEN,ZAIJINYEGONGSIYOUSHIJIHUOWUJIAOYIQINGKUANGXIA,BEIBUQISURENHUANGMOUMOUHUOTONGTARENSHISHILERANGRENDAIZIJIGONGSIKAIJUZENGZHISHUIZHUANYONGFAPIAODEXINGWEI,XIANXINGFALVJISIFAJIESHIWEIMINGQUERANGTARENWEIZIJIDAIKAIZENGZHISHUIZHUANYONGFAPIAOBUSHOUXINGSHIZHUIJIU,DANGAIXINGWEISHIYONGGUOJIASHUIWUZONGJU2014NIAN39HAOGONGGAOGUIDINGDEQINGXING,ZANBUFUHEQISUTIAOJIAN;MEIYOUZHENGJUZHENGSHIBEIBUQISURENHUANGMOUMOUYOUPIANQUDAIKUANFANZUISHISHI,BUGOUCHENGFANZUI。YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHIYITIAODISIKUAN、DIYIBAIQISHISANTIAODIYIKUANDEGUIDING,JUEDINGDUIHUANGMOUMOUBUQISU。

正规的快三平台XIANGGUANBUQISUANLI: CHENBEIJIANGONGSUXINGBUSU〔2015〕30、33HAO

正规的快三平台(SHISAN)BUQISUJUEDINGSHU: KAJIANGONGXINGBUSU〔2017〕48HAO

正规的快三平台WUZUIBIANDIAN13: QINGJIEXIANZHUQINGWEI,WEIHAIBUDA,BUGOUCHENGFANZUI

正规的快三平台BUQISULIYOU: 2016NIAN10YUE24RI,**YOUXIANGONGSIYIJINGOUYUANCAILIAOWEIYOU,RANGBEIJINGSHI**YOUXIANGONGSIWEIQIXUKAIZENGZHISHUIZHUANYONGFAPIAOLIANGZU(FAPIAOHAOMAWEI5095****、5095****),YONGYUDIKOUJINXIANGSHUI,HEJIXUKAIZENGZHISHUIJINXIANGSHUIE29641.02YUANRENMINBI。

正规的快三平台BENYUANRENWEI,XINMOUMOUDESHANGSHUXINGWEI,QINGJIEXIANZHUQINGWEI、WEIHAIBUDA,BUGOUCHENGFANZUI。YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DISHIWUTIAODI(YI)XIANGHEDIYIBAIQISHISANTIAODIYIKUANDEGUIDING,JUEDINGDUIXINMOUMOUBUQISU。

二、酌定不起诉

正规的快三平台(YI)BUQISUJUEDINGSHU: YIJIANXINGBUSU〔2017〕723HAO

WUZUIBIANDIAN14: ZISHOU

WUZUIBIANDIAN15: CHUFAN、OUFAN

正规的快三平台WUZUIBIANDIAN16: SHEHUIWEIXIANXINGJIAOXIAO

正规的快三平台WUZUIBIANDIAN17: SHEANSHUIKUANYIBUJIAO

BUQISULIYOU: BENYUANRENWEI,YANGMOUMOUSHISHILE《ZHONGHUARENMINGONGHEGUOXINGFA》DIERBAILINGWUTIAOGUIDINGDEXINGWEI,DANFANZUIQINGJIEQINGWEI,JUYOUYIXIAQINGJIE: YI、YANGMOUMOUFANZUIHOUZHUDONGTOUAN,RUSHIGONGSHUZIJIZUIXING,XIZISHOU,YIJU《ZHONGHUARENMINGONGHEGUOXINGFA》DILIUSHIQITIAODIYIKUANZHIGUIDING,KEYICONGQINGHUOJIANQINGCHUFA;ER、YANGMOUMOUXICHUFAN、OUFAN,SHEHUIWEIXIANXINGJIAOXIAO,QIESHEANSHUIKUANYIBUJIAO。GENJU《ZHONGHUARENMINGONGHEGUOXINGFA》DISANSHIQITIAODEGUIDING,KEYIMIANCHUXINGFA。YIJU《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHISANTIAODIERKUANDEGUIDING,JUEDINGDUIYANGMOUMOUBUQISU。

XIANGGUANBUQISUANLI: YUJIANSUXINGBUSU〔2017〕151HAO;YUJIANSUXINGBUSU〔2017〕152HAO ;YUJIANSUXINGBUSU〔2017〕153HAO;YUJIANSUXINGBUSU〔2017〕154HAO;YUJIANSUXINGBUSU〔2017〕155HAO;YUJIANSUXINGBUSU〔2017〕156HAO;YUJIANSUXINGBUSU〔2017〕157HAO;YUJIANSUXINGBUSU〔2017〕158HAO;GONGJIANXINGBUSU〔2017〕208HAO;YUDUJIANXINGBUSU〔2017〕21HAO;YUDUJIANXINGBUSU〔2017〕20HAO;POJIANGONGSUXINGBUSU〔2017〕18HAO;SHENGJIANGONGSUXINGBUSU〔2017〕117HAO;XIANJIANGONGSUXINGBUSU〔2017〕147HAO;OUJIANGONGSUXINGBUSU〔2017〕142HAO;OUJIANGONGSUXINGBUSU〔2017〕141HAO;POJIANGONGSUXINGBUSU〔2017〕22HAO;LINJIANGONGSUXINGBUSU〔2017〕184HAO;LINJIANGONGSUXINGBUSU〔2017〕183HAO;NINGJIANXINGBUSU〔2017〕86HAO;NINGJIANXINGBUSU〔2017〕87HAO

(ER)BUQISUJUEDINGSHU: LIANYUNJIANSUXINGBUSU〔2017〕25HAO

WUZUIBIANDIAN18: RENZUI、HUIZUI

WUZUIBIANDIAN19: JIJITUIZANG

WUZUIBIANDIAN20: TANBAI

BUQISULIYOU: BENYUANRENWEI,BEIBUQISURENJINMOUJIASHISHILE《ZHONGHUARENMINGONGHEGUOXINGFA》DIERBAILINGWUTIAOGUIDINGDEXINGWEI,DANFANZUIQINGJIEQINGWEI,JUYOUTANBAIDENGFADINGCONGQINGCHUFAQINGJIE,QIEANFAHOURENZUI、HUIZUI,JIJITUIZANG,GUYIJU《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHISANTIAODIERKUANDEGUIDING,JUEDINGDUIJINMOUJIABUQISU。

正规的快三平台XIANGGUANBUQISUANLI: OUJIANGONGSUXINGBUSU〔2016〕67HAO;OUJIANGONGSUXINGBUSU〔2016〕68HAO

(SAN)BUQISUJUEDINGSHU: JIANGJIANGONGSUXINGBUSU〔2017〕120HAO

WUZUIBIANDIAN21: YISHOUXINGZHENGCHUFA

WUZUIBIANDIAN22: GUOJIASHUISHOUSUNSHIYIMIBU

正规的快三平台BUQISULIYOU: BENYUANRENWEI,BEIBUQISURENXUMOUMOUSHISHILE《ZHONGHUARENMINGONGHEGUOXINGFA》DIERBAILINGWUTIAODIYIKUANGUIDINGDEXINGWEI,DANFANZUIQINGJIEQINGWEI,QIEBEIBUQISURENYIBEIXINGZHENGCHUFA,GUOJIASHUISHOUSUNSHIDEYIMIBU。GENJU《ZHONGHUARENMINGONGHEGUOXINGFA》DISANSHIQITIAODEGUIDING,BUXUYAOPANCHUXINGFA。YIJU《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHISANTIAODIERKUANDEGUIDING,JUEDINGDUIXUMOUMOUBUQISU。

XIANGGUANBUQISUANLI: TAIWENJIANGONGSUXINGBUSU〔2017〕252HAO;TAIWENJIANGONGSUXINGBUSU〔2017〕253HAO;YUHEJIANXINGBUSU〔2017〕32HAO;YUHEJIANXINGBUSU〔2017〕31HAO;YUHEJIANXINGBUSU〔2017〕33HAO

(SI)BUQISUJUEDINGSHU: TAIMOUMOUJIANXINGBUSU〔2017〕72HAO

WUZUIBIANDIAN23: FANZUISHUEJIAOXIAO

TONGWUZUIBIANDIAN15、18、19、20

正规的快三平台BUQISULIYOU: BENYUANRENWEI,HUMOUJIASHISHILE《ZHONGHUARENMINGONGHEGUOXINGFA》DIERBAILINGWUTIAODIYI、ER、SANKUANGUIDINGDEXINGWEI,DANFANZUIQINGJIEQINGWEI: DIYI、FANZUISHUEJIAOXIAO;DIER、YOUTANBAIDEFADINGCONGQINGQINGJIE;DISAN、YOUTUIJIAOSHUIKUANDEZHUOQINGCONGQINGQINGJIE;DISI、XICHUFAN、OUFAN;DIWU、JUYOUJIAOHAODERENZUI、HUIZUIBIAOXIAN。GENJU《ZHONGHUARENMINGONGHEGUOXINGFA》DISANSHIQITIAODEGUIDING,KEYIMIANYUXINGSHICHUFA。YIJU《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHISANTIAODIERKUANDEGUIDING,JUEDINGDUIHUMOUJIABUQISU。

正规的快三平台ZHEJIANGSHENGTAIZHOUSHIHUANGYANQURENMINJIANCHAYUAN

正规的快三平台XIANGGUANBUQISUANLI: TAIMOUMOUJIANXINGBUSU〔2017〕71HAO

(WU)BUQISUJUEDINGSHU: TAILUJIANGONGSUXINGBUSU〔2016〕55HAO

WUZUIBIANDIAN24: MEIYOUSHESHUIWEIFAQIANKE

WUZUIBIANDIAN25: LIANQIANYIJINGZUEBUJIAOYINGNASHUIKUANHEZHINAJIN

BUQISULIYOU: BENYUANRENWEI,BEIBUQISURENGUMOUMOUWEITOUTAOGUOJIASHUIKUAN,TONGGUOTARENWEIGONGSIXUKAIZENGZHISHUIZHUANYONGFAPIAOYONGYUDIKOUSHUIKUAN,ZHISHIGUOJIASHUIKUANBEIPIANRENMINBI16837.65YUAN,QIXINGWEIYICHUFAN《ZHONGHUARENMINGONGHEGUOXINGFA》DIERBAILINGWUTIAO,FANZUISHISHIQINGCHU,ZHENGJUQUESHICHONGFEN,YINGDANGYIXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIZHUIJIUQIXINGSHIZEREN。BEIBUQISURENGUMOUMOUJUYOUZISHOU、MEIYOUSHESHUIWEIFAQIANKE,QIEZAIGONGANJIGUANLIANZHENCHAYIQIANYIJINGZUEBUJIAOYINGNASHUIKUANHEZHINAJINDENGQINGJIE,FANZUIQINGJIEQINGWEI,YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHISANTIAODIERKUANZHIGUIDING,JUEDINGDUIGUMOUMOUBUQISU。

(LIU)BUQISUJUEDINGSHU: YUBEIJIANXINGBUSU〔2017〕91HAO

WUZUIBIANDIAN26: XINGWEIRENXIWEITAOSHUIERSHISHIXUKAIZENGZHISHUIZHUANYONGFAPIAODEXINGWEI,QILIANGXINGWEIXIMUDEYUSHOUDUANZHIGUANXI,XINGWEIRENSHIHOUYIBUJIAOSHUIKUANBINGJIESHOUXINGZHENGCHUFA,RUCANZHAOTAOSHUIZUIPINGPAN,JISHIGOUCHENGTAOSHUIZUIYEBUYUZHUIJIUXINGSHIZEREN,FANZUIQINGJIEJIAOQING,KEYIMIANCHUCHUFA

BUQISULIYOU: BENYUANRENWEI,BEIBUQISURENLIUMOUMOURANGTARENWEIZIJIXUKAIZENGZHISHUIZHUANYONGFAPIAO,QIXINGWEIYICHUFAN《ZHONGHUARENMINGONGHEGUOXINGFA》DIERBAILINGWUTIAODEGUIDING,SHEXIANXUKAIZENGZHISHUIZHUANYONGFAPIAOZUI。DANLIUMOUMOUXUKAIZENGZHISHUIZHUANYONGFAPIAODEXINGWEISHUYU“CHUSANNIANYIXIAYOUQITUXINGHUOJUYI”DELIANGXINGFUDU,QIEQIXUKAIDESHUIKUANJINEJUYUGAILIANGXINGFUDUDEXIAYOUSHUIPING,GAIXINGWEIDESHEHUIWEIHAIXINGXIANGDUIJIAOXIAO;LIUMOUMOUXIWEITAOSHUIERSHISHIQIANSHUXINGWEI,QITAOSHUIXINGWEIYUXUKAIZENGZHISHUIZHUANYONGFAPIAOXINGWEIBENXIMUDEYUSHOUDUANZHIGUANXI,QIETONGWEIWEIHAISHUISHOUZHENGGUANZHIXINGWEI,YINSHIHOUQIGONGSIYIBUJIAOSHUIKUANBINGJIESHOUXINGZHENGCHUFA,RUCANZHAOTAOSHUIZUIPINGPAN,QIXINGWEIJISHIGOUCHENGTAOSHUIZUIYEBUYUZHUIJIUXINGSHIZEREN,GUERQIGONGSIBUJIAOSHUIKUAN、JIESHOUXINGZHENGCHUFADEXINGWEI,BUJINSHIPINGPANBEIBUQISURENRENZUI、HUIZUITAIDUDENGFANGMIANBIAOXIANDEYIJU,ZAIBENANZHONGGENGYINGSHIJIANQINGQIZUIZEDEZHONGYAONEIRONG;ZONGHEQIANSHUSHISHIYUQINGJIE,KERENWEIQIFANZUIJIAOQING。LIUMOUMOUJUYOUZISHOUQINGJIE,GENJU《ZHONGHUARENMINGONGHEGUOXINGFA》DILIUSHIQITIAODIYIKUANZHIGUIDING,KEYIMIANCHUCHUFA,GUGENJU《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHISANTIAODIERKUANDEGUIDING,JUEDINGDUILIUMOUMOUBUQISU。

三、存疑不起诉

正规的快三平台(YI)BUQISUJUEDINGSHU: PUJIANGONGSUXINGBUSU〔2017〕3HAO

WUZUIBIANDIAN27: XIANYOUZHENGJUBUNENGRENDINGXINGWEIRENWEIXUKAIZENGZHISHUIZHUANYONGFAPIAOZHIJIEFUZEDEZHUGUANRENYUAN,BUFUHEZHUTIGOUCHENGYAOJIAN,BUQISU

正规的快三平台BUQISULIYOU: JINGBENYUANSHENCHABINGTUIHUIBUCHONGZHENCHA,BENYUANRENGRANRENWEISICHUANSHENGPUJIANGXIANGONGANJURENDINGDEFANZUISHISHIBUQING,ZHENGJUBUZU,BUNENGRENDINGZHAOMOUMOUSHI*YIGONGSI、*BINGGONGSIXUKAIZENGZHISHUIZHUANYONGFAPIAOZHIJIEFUZEDEZHUGUANRENYUAN,BUFUHEQISUTIAOJIAN。YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHIYITIAODISIKUANDEGUIDING,JUEDINGDUIZHAOMOUMOUBUQISU。

正规的快三平台XIANGGUANBUQISUANLI: ZHUSHIJIANGONGSUXINGBUSU〔2016〕18HAO;YINGXIJIANGONGXINGBUSU〔2016〕3HAO

(ER)BUQISUJUEDINGSHU: YUQIJIANXINGBUSU〔2017〕31HAO

WUZUIBIANDIAN28: XIANYOUZHENGJUWUFAZHENGMINGXINGWEIRENJUYOUXUKAIZENGZHISHUIZHUANYONGFAPIAODEZHUGUANGUYI

BUQISULIYOU: JINGBENYUANSHENCHABINGERCITUIHUIBUCHONGZHENCHA,BENYUANRENGRANRENWEIZHONGQINGSHIGONGANJUWANSHENGJINGJIJISHUKAIFAQUFENJURENDINGDEFANZUISHISHIBUQING、ZHENGJUBUZU。BENANZHONG,LIMOUMOUZAISHIJIJINGYINGMEITANDEGUOCHENGZHONGYIZHANGMOUMOUSUOSHUGUIZHOU**MAOYIYOUXIANGONGSIDEMINGYIKAIJUZENGZHISHUIZHUANYONGFAPIAO,XIANYOUZHENGJUBUZUYIZHENGSHIZHANGMOUMOUZAIBANGZHULIMOUMOUXIANGYINMOUMOUSUOSHUDEZHONGQINGSHIYEZHENGSHANGMAOYOUXIANZERENGONGSIKAIJUZENGZHISHUIZHUANYONGFAPIAOSHIMINGZHILIMOUMOUHEYINMOUMOUMEIYOUZHENSHIDEMEITANJIAOYI,GURENDINGZHANGMOUMOUJUYOUXUKAIZENGZHISHUIZHUANYONGFAPIAOZHUGUANGUYIDESHISHIBUQING、ZHENGJUBUZU,BENANBUFUHEQISUTIAOJIAN。YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHIYITIAODISIKUANDEGUIDING,JUEDINGDUIZHANGMOUMOUBUQISU。

正规的快三平台XIANGGUANBUQISUANLI: HENGQIJIANGONGSUXINGBUSU〔2017〕71HAO; HUOJIANGONGSUXINGBUSU〔2017〕1、2、3HAO;JINJINGJIANGONGSUXINGBUSU〔2016〕56HAO;YANGCHENGJIANGONGSUXINGBUSU〔2016〕26HAO;JINGFENGJIANGONGSUXINGBUSU〔2015〕96HAO;XIANGJIANGONGSUXINGBUSU〔2017〕5HAO

正规的快三平台(SAN)BUQISUJUEDINGSHU: HAIJIANSUXINGBUSU〔2017〕49HAO

正规的快三平台WUZUIBIANDIAN29: XIANYOUZHENGJUWUFAZHENGSHIXINGWEIRENSHISHIXUKAIZENGZHISHUIZHUANYONGFAPIAODEJUTIXINGWEI

正规的快三平台BUQISULIYOU: JINGBENYUANSHENCHABINGTUIHUIBUCHONGZHENCHA,BENYUANRENGRANRENWEI,LIANYUNGANGSHIGONGANJUHAIZHOUFENJURENDINGDEFANZUISHISHIBUQING、ZHENGJUBUZU,XIANYOUZHENGJUBUNENGZHENGSHIBEIBUQISURENYANGMOUMOUSHISHIXUKAIZENGZHISHUIZHUANYONGFAPIAODEJUTIXINGWEI,BUFUHEQISUTIAOJIAN。YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHIYITIAODISIKUANDEGUIDING,JUEDINGDUIYANGMOUMOUBUQISU。

XIANGGUANBUQISUANLI: JINBAOJIANGONGSUXINGBUSU〔2015〕30、31、32HAO;JINJIANYIFENYUANGONGSUXINGBUSU〔2015〕2HAO;JINGFENGJIANGONGSUXINGBUSU〔2015〕94HAO;SUQUJIANSUXINGBUSU〔2017〕53、54、55、56、58HAO;LINJIANGONGSUXINGBUSU〔2015〕39HAO;YUNJIANGONGSUXINGBUSU〔2015〕4HAO

正规的快三平台(SI)BUQISUJUEDINGSHU: YUEJIANGONGSUXINGBUSU〔2017〕4HAO

WUZUIBIANDIAN30: ZHENGSHISHIFOUYOUHUOWUGOUXIAO、GOUXIAOHUOWUSHULIANG、JINEYUKAIJUDEZENGZHISHUIZHUANYONGFAPIAOSHIFOUXIANGFUDEZHENGJUBUZU

正规的快三平台BUQISULIYOU: JINGBENYUANSHENCHABINGTUIHUIBUCHONGZHENCHA,BENYUANRENGRANRENWEIBENANDIYIJIESHISHIZHONG**GONGSIYUSHIZHUANGGONGSISHIFOUYOUHUOWUGOUXIAO,GOUXIAOHUOWUSHULIANG、JINEYUKAIJUDEZENGZHISHUIZHUANYONGFAPIAOSHIFOUXIANGFU,SHISHIBUQING、ZHENGJUBUZU,BUFUHEQISUTIAOJIAN。BENYUANXIANYIJU《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHIYITIAODISIKUANZHIGUIDING,JUEDINGDUIZHOUMOUMOUBUQISU。

XIANGGUANBUQISUANLI: YUEJIANGONGSUXINGBUSU〔2017〕5HAO

(WU)BUQISUJUEDINGSHU: YUYOUJIANXINGBUSU〔2016〕47HAO

WUZUIBIANDIAN31: XIANYOUZHENGJUWUFAZHENGSHIGONGSIZHIJIANDEJIAOYICUNZAIXUJIA

正规的快三平台WUZUIBIANDIAN32: SHUZHENGYUXINGWEIRENDEGONGSHUXIANGHUMAODUN,MEIYOUDEDAOHELIDEJIESHI

正规的快三平台WUZUIBIANDIAN33: XINGWEIRENCANYUXUKAIZENGZHISHUIZHUANYONGFAPIAOQINGKUANGBUMING

WUZUIBIANDIAN34: XINGWEIRENWEITARENXUKAIZENGZHISHUIZHUANYONGFAPIAOTIGONGSHIZHIXINGBANGZHUZUOYONGBUMING

正规的快三平台BUQISULIYOU: JINGBENYUANSHENCHABINGTUIHUIBUCHONGZHENCHA,BENYUANYIRANRENWEIYOUYANGXIANGONGANJURENDINGDEFANZUISHISHIBUQING,ZHENGJUBUZU,BUFUHEQISUTIAOJIAN。LIYOUWEI: DIYI,XIANJINYOUBEIBUQISURENAOMOUMOUDENGRENDEGONGSHU,ZHONGQINGTAIHETAIDENGCHUPIAOGONGSIYUZHONGQINGXIANBIAODENGGONGSIFANGMIANJUNWURENZHENGSHIYUZHONGQINGXINRAN、ZHICHENGLIANGGONGSIDEJIAOYIQINGKUANGWEIXUJIA;DIER,BENANCUNZAIBUFENKEGUANSHUZHENGYUBEIBUQISUZHUWANLIDENGRENGONGSHUXIANGHUMAODUN,MEIYOUDEDAOHELIDEJIESHI;DISAN,BEIBUQISURENAOMOUMOUSHIFOUZHIJIECANYUXUKAIZENGZHISHUIZHUANYONGFAPIAO,SHIFOUWEIYELINGZHI、YANGLINGFU、ZHUWANLIDENGRENTIGONGLESHIZHIXINGDEBANGZHUZUOYONGBUMING。GENJU《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHIYITIAOJI《RENMINJIANCHAYUANXINGSHISUSONGGUIZE(SHIXING)》DISIBAILINGSANTIAODIERKUANDEGUIDING,JUEDINGDUIAOMOUMOUBUQISU。

正规的快三平台XIANGGUANBUQISUANLI: YUYOUJIANXINGBUSU〔2016〕48、49、50HAO

正规的快三平台(LIU)BUQISUJUEDINGSHU: YUJIANGONGSUXINGBUSU〔2015〕1HAO

WUZUIBIANDIAN35: XUKAIZENGZHISHUIZHUANYONGFAPIAODEFANZUISHUEBUQING

正规的快三平台BUQISULIYOU: FANZUIXIANYIRENLIUMOUJIAZAISHIJIKONGZHIJIANGXI**MAOYIYOUXIANGONGSI、JIANGXI***MAOYIYOUXIANGONGSIDEQIANTIXIA,PINQINGFANZUIXIANYIRENZHANGMOUMOU、LIUMOUYIYIJILINMOUMOUDENGRENJUTISHISHI。SHANGSHULIANGJIAGONGSIZAIWUSHIJIYEWUFASHENGDEQINGKUANGXIA,CONGZHONGQING、HUBEI、SHANXI、GUANGDONG、JIANGSUDENGSHENGDE6JIAZHUBAOGONGSIQUDEJINXIANGFAPIAO685FEN,JIASHUIHEJI17598633YUAN。TONGSHIYICHUSHOUHUANGJINSHOUSHIWEIMING,XIANGWAIKAICHUZHUANYONGFAPIAO。JINGTONGJISHANGSHULIANGJIAGONGSIYU2013NIAN10YUEZHI12YUEQIJIAN,GONGXIANGQUANGUO25GESHENGSHI121DISHIDEDE343JIAGOUHUODANWEIKAIJUFAPIAO1630FEN,JIASHUIHEJI179313465.45YUAN。

JINGBENYUANSHENCHABINGTUIHUIBUCHONGZHENCHALIANGCI,BENYUANRENGRANRENWEIXINYUSHIGONGANJURENDINGDELINMOUMOUSHEXIANKAIZENGZHISHUIZHUANYONGFAPIAOZUIDEFANZUISHUEBUQING,BUFUHEQISUTIAOJIAN。YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHIYITIAODISIKUANDEGUIDING,JUEDINGDUILINMOUMOUBUQISU。

XIANGGUANBUQISUANLI: YUTONGJIANXINGBUSU〔2015〕24、25、26、27HAO

(QI)BUQISUJUEDINGSHU: XILIANGJIANSUXINGBUSU〔2017〕12HAO

正规的快三平台WUZUIBIANDIAN36: XIANYOUZHENGJUWUFAZHENGMINGKAIPIAODANWEIZHIJIANWUZHENSHIYEWUWANGLAI,QIEWUFAZHENGSHIJUYOUKAIPIAOZIJINHUILIUDEQINGKUANG

正规的快三平台BUQISULIYOU: BEIBUQISUDANWEIWUXI**BUXIUGANGYOUXIANGONGSIYU2014NIAN12YUEZHI2015NIAN11YUEJIAN,YOUBEIBUQISURENGAOMOUMOU(WUXI**BUXIUGANGYOUXIANGONGSIFUZEREN)TONGGUOBEIBUQISURENCAIMOUJIAJIESHAO,YIGUANGDONG**JINSHUGONGYINGLIANYOUXIANGONGSI、GUANGDONG**ZHENGGUIDEKUAISANPINGTAI、FOSHANSHI**TEGANGYOUXIANGONGSIWEIXIAOHUOFANG,WEIWUXI**BUXIUGANGYOUXIANGONGSIKAIJUZENGZHISHUIZHUANYONGFAPIAO5FEN,PIAOMIANJIASHUIHEJIEJIRENMINBI1842468.49YUAN,SHUIEJIRENMINBI313219.66YUAN。TONGGAOGONGSIJUNYISHENBAODIKOU。DANZHENGMINGKAIPIAODANWEIYUWUXISHI**BUXIUGANGYOUXIANGONGSI、WUXI**BUXIUGANGYOUXIANGONGSIZHIJIANWUZHENSHIYEWUWANGLAI、ZHENGSHISHEANDANWEIJIANYOUKAIPIAOZIJINHUILIUDEQINGKUANGDEZHENGJUBUZU。GU,ZHENGMINGBEIBUQISUDANWEIWUXISHI**BUXIUGANGYOUXIANGONGSI、WUXI**BUXIUGANGYOUXIANGONGSI、BEIBUQISURENCAIMOUJIA、GAOMOUMOUSHEXIANXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDEZHENGJUBUZU,BUFUHEQISUTIAOJIAN。YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHIYITIAODISIKUANDEGUIDING,JUEDINGDUIWUXISHI**BUXIUGANGYOUXIANGONGSI、WUXI**BUXIUGANGYOUXIANGONGSI、CAIMOUJIA、GAOMOUMOUBUQISU。

正规的快三平台XILIANGJIANSUXINGBUSU〔2017〕9、10、11HAO

正规的快三平台(BA)BUQISUJUEDINGSHU:XIJIANWEIJIANXINGBUSU〔2017〕31HAO

正规的快三平台WUZUIBIANDIAN37: XINGWEIRENZHIJIANDEGONGSHUBUYIZHI,QIEQIANHOUMAODUN,JUANNEIZAIWUQITAZHENGJUDUIERRENDEGONGSHUYUYIYINZHENG,BUFUHEQISUTIAOJIAN

BUQISULIYOU: JINGBENYUANSHENCHABINGTUIHUIBUCHONGZHENCHAERCI,BENYUANRENGRANRENWEIGANSUSHENGQINGYANGSHIGONGANJUXIFENGFENJURENDINGDEFANZUISHISHIBUQING、ZHENGJUBUZU,BUFUHEQISUTIAOJIAN。BEIBUQISURENLIUMOUJIA、ZHANGMOUMOUDUIANJIANZHUYAODESHISHIJINGGUOGONGSHUBUYIZHI,QIELIUMOUJIADEGONGSHUQIANHOUMAODUN,JUANNEIZAIWUQITAZHENGJUDUIERRENDEGONGSHUYUYIYINZHENG。YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHIYITIAODISIKUANDEGUIDING,JUEDINGDUILIUMOUJIABUQISU。

正规的快三平台XIANGGUANBUQISUANLI: XIJIANWEIJIANXINGBUSU〔2017〕30HAO

(JIU)BUQISUJUEDINGSHU: YIJIANGONGXINGBUSU〔2015〕66HAO

WUZUIBIANDIAN38: JINYOUXINGWEIRENDEGONGSHUJICANYUXUKAIZENGZHISHUIZHUANYONGFAPIAOZIJINZOUZHANGLIUCHENGJILU,QUEFAQITAZHENGJUZHENGSHIBUNENGXINGCHENGWANZHENGDEZHENGJULIANTIAO,BUFUHEQISUTIAOJIAN

正规的快三平台BUQISULIYOU: JINGBENYUANSHENCHABINGTUIHUIBUCHONGZHENCHA,RENDINGBEIBUQISURENHONGMOUMOUGOUCHENGXUKAIZENGZHISHUIZHUANYONGFAPIAOFANZUIDEZHENGJUJINYOUSHIMOUMOUDEGONGSHU,JIHONGMOUMOUJIQIQIYINXINGZHANGHUCANYUXUKAIZENGZHISHUIZHUANYONGFAPIAOZIJINZOUZHANGLIUCHENGJILU,CIWAIQUEFAQITAZHENGJUZHENGSHI,BUNENGXINGCHENGWANZHENGDEZHENGJULIANTIAO。GUYISHUIXIANGONGANJURENDINGHONGMOUMOUGOUCHENGFANZUIDESHISHIBUQING、ZHENGJUBUZU,BUFUHEQISUTIAOJIAN,QIEJINGERCITUIHUIBUCHONGZHENCHAJUNWEIDIAOQUDAOXINZHENGJU。YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHIYITIAODISIKUANDEGUIDING,JUEDINGDUIHONGMOUMOUBUQISU。

正规的快三平台XIANGGUANBUQISUANLI: JINJINGJIANGONGSUXINGBUSU〔2017〕31HAO

(SHI)BUQISUJUEDINGSHU: RIKAIJIANGONGSUXINGBUSU〔2016〕9HAO

WUZUIBIANDIAN39: XIANYOUZHENGJUWUFAZHENGSHIXINGWEIRENDUIHETONGBIAODEWUBUCUNZAIJUYOUMINGQUEDERENZHI,QIEWUFAZHENGSHIXINGWEIRENJUYOUTOUTAOYINGJIAONASHUIKUANDEZHUGUANGUYI

BUQISULIYOU: JINGBENYUANSHENCHABINGTUIHUIBUCHONGZHENCHA,BENYUANRENGRANRENWEISHANDONGSHENGRIZHAOSHIGONGANJURIZHAOJINGJIJISHUKAIFAQUFENJURENDINGDEFANZUISHISHIBUQING、ZHENGJUBUZU,BUFUHEQISUTIAOJIAN。LIYOURUXIA。BENANWUCHONGFENZHENGJUZHENGSHIBEIBUQISURENGAOMOUMOUMINGZHISONGMOUMOUSHIRIZHAOJINMOUJINGMAOYOUXIANGONGSIHERIZHAOMOUJINCHUKOUYOUXIANGONGSIDESHIJIKONGZHIREN,YEWUZHENGJUZHENGSHIBEIBUQISURENGAOMOUMOUDUIHETONGBIAODEWUBUCUNZAIJUYOUMINGQUEDERENZHI。XIANYOUZHENGJUYEWUFAZHENGSHIBEIBUQISURENGAOMOUMOUJUYOUTOUTAOYINGJIAONASHUIKUANDEZHUGUANGUYI。YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHIYITIAODISIKUANDEGUIDING,JUEDINGDUIGAOMOUMOUBUQISU。

RIKAIJIANGONGSUXINGBUSU〔2016〕10、11HAO

(SHIYI)BUQISUJUEDINGSHU: JINGFENGJIANGONGSUXINGBUSU〔2015〕149HAO

WUZUIBIANDIAN40: XIANYOUZHENGJUWUFAZHENGSHIXINGWEIRENZHUGUANSHANGMINGZHIQIJIESHOUDEZENGZHISHUIZHUANYONGFAPIAOXIXUKAI,BUFUHEQISUTIAOJIAN

BUQISULIYOU: ERLINGYISANNIANQIYUEJIAN,XIEMOUMOU(LINGANCHULI)HUOTONGBEIBUQISURENGAOMOUMOU、YEWUYUANZHANGMOUMOU(LINGANCHULI)ZAIBEIJING**YINWUYOUXIANGONGSIZAIMINGZHISHIXUKAIDEQINGKUANGXIA,JIESHOUYUMOUMOU(LINGANCHULI)TIGONGDEYIMAOMOUMOUWEISHOUDEXUKAIZENGZHISHUIZHUANYONGFAPIAOTUANHUOKAICHUDEXUKAIZENGZHISHUIZHUANYONGFAPIAOWUZHANG,YONGYUDIKOUBEIJING**YINWUYOUXIANGONGSISHUIKUAN,GAIWUZHANGFAPIAOJIASHUIHEJIGONGJIWUSHILIUWANSANQIANERBAIYUAN,QIZHONGSHUIKUANZONGJISHIBAWANSANQIANSIBAIQISHISIYUAN。

JINGBENYUANSHENCHABINGTUIHUIBUCHONGZHENCHA,BENYUANRENGRANRENWEIBEIJINGSHIGONGANJUFENGTAIFENJURENDINGDEFANZUISHISHIBUQING、ZHENGJUBUZU。XIANYOUZHENGJUWUFAZHENGSHIBEIBUQISURENGAOMOUMOUZHUGUANSHANGMINGZHIQIJIESHOUDESHEANZENGZHISHUIFAPIAOXIXUKAI,BUFUHEQISUTIAOJIAN。YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHIYITIAODISIKUANDEGUIDING,JUEDINGDUIGAOMOUMOUBUQISU。

XIANGGUANBUQISUANLI: JINGFENGJIANGONGSUXINGBUSU〔2015〕150HAO

(SHIER)BUQISUJUEDINGSHU: JINGFANGJIANGONGSUXINGBUSU〔2015〕23HAO

正规的快三平台WUZUIBIANDIAN41: JUYIRENDINGYIFEIFAMUDEXUKAIZENGZHISHUIZHUANYONGFAPIAODEZHENGJUZHIJIANCUNZAIMAODUN,BUNENGPAICHUHELIHUAIYI,BUFUHEQISUTIAOJIAN

BUQISULIYOU: ERLINGYISANNIANLIUYUESHIQIRI,BEIJINGSHIFANGSHANQUGUOJIASHUIWUJUJICHADUIJIANGSHESHUIANJIANYISONGZHIZHENGGUIDEKUAISANPINGTAI,JINGCHA,BEIJINGSHI**SHIYOUHUAGONGYOUXIANZERENGONGSIZAIERLINGYIYINIANWUYUEERSHIWURIKAIJUJITIANJINSHI****HUAGONGMAOYIYOUXIANGONGSIDEJIUFENZENGZHISHUIZHUANYONGFAPIAO(FAPIAODAIMA1100104140,FAPIAOHAOMAWEI03863151ZHI03863159),JINEHEJIBASHILIUWANQIQIANWUBAIERSHIYIYUANSANJIAOQIFEN,SHUIEHEJISHISIWANQIQIANSIBAIQISHIBAYUANLIUJIAOSANFEN,JIASHUIHEJIYIBAILINGYIWANWUQIANYUAN,MEIYOUDUIYINGDESHIJIYEWU,KAIJUFAPIAOSUOSHEJIDEHUOWUWEIXIAOSHOU,SUOSHEJIDEKUANXIANGWEISHOUQU,BEIJINGSHIFANGSHANQUGUOJIASHUIWUJUYIDUIBEIJINGSHI**SHIYOUHUAGONGYOUXIANZERENGONGSIZUOCHUFAKUANERSHIWANYUANCHUFA,FAKUANYIJIAONARUGUOKU。

正规的快三平台JINGBENYUANSHENCHABINGTUIHUIBUCHONGZHENCHA,BENYUANRENGRANRENWEIBEIJINGSHIGONGANJUFANGSHANFENJURENDINGDEFANZUISHISHIBUQING、ZHENGJUBUZU。JUYIRENDINGBEIBUQISURENFANMOUMOUYIFEIFAMUDEXUKAIZENGZHISHUIZHUANYONGFAPIAODEZHENGJUZHIJIANCUNZAIMAODUN,BUNENGPAICHUHELIHUAIYI,BENANZHENGJUBUZU,BUFUHEQISUTIAOJIAN。YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHIYITIAODISIKUANDEGUIDING,JUEDINGDUIFANMOUMOUBUQISU。

(SHISAN)BUQISUJUEDINGSHU: YUBIJIANXINGBUSU〔2016〕1HAO

正规的快三平台WUZUIBIANDIAN42: ZHENGJUJUNWEIFUYINJIANQIEWEISHUOMINGTIQULAIYUAN,ZHENGJUZHENSHIXINGWUFAHESHI,GUANJIANZHENGRENZHENGYANWUFAHESHI,BUFUHEQISUTIAOJIAN

ANQINGJIANJIE: BENANYOUZHONGQINGSHIBISHANQUGONGANJUZHENCHAZHONGJIE,YIBEIBUQISURENHUANGMOUMOUSHEXIANXUKAIZENGZHISHUIZHUANYONGFAPIAOZUI,YU2015NIAN7YUE20RIXIANGBENYUANYISONGSHENCHAQISU。YINSHISHIBUQING、ZHENGJUBUZU,BENYUANYU2015NIAN9YUE2RIDIYICITUIHUIBISHANQUGONGANJUBUCHONGZHENCHA,BISHANQUGONGANJUYU2015NIAN9YUE29RIZHONGXINYISONGSHENCHAQISU;BENYUANYU2015NIAN11YUE13RIDIERCITUIHUIBISHANQUGONGANJUBUCHONGZHENCHA,BISHANQUGONGANJUYU2015NIAN12YUE10RIZHONGXINYISONGSHENCHAQISU。YINANQINGFUZA,YIFASANCIYANZHANGSHENCHAQISUQIXIANSHIWURI。

正规的快三平台BUQISULIYOU: JINGBENYUANSHENCHABINGTUIHUIBUCHONGZHENCHA,BENYUANRENWEIZHENCHAJIGUANYISONGZHENGJUJUNWEIFUYINJIANQIEWEISHUOMINGTIQULAIYUAN,ZHENGJUZHENSHIXINGWUFAHESHI,GUANJIANZHENGRENZHENGYANWUFAHESHI,YINCIBENYUANRENWEIBISHANQUGONGANJURENDINGDEFANZUISHISHIBUQING、ZHENGJUBUZU,BUFUHEQISUTIAOJIAN。YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHIYITIAODISIKUANDEGUIDING,JUEDINGDUIHUANGMOUMOUBUQISU。

【关键词】税务犯罪辩护律师  虚开增值税专用发票罪 虚开增值税专用发票罪律师 虚开增值税专用发票罪辩护律师


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