正规的快三平台

您当前的位置: 正规的快三平台 >> 有效辩点 >> 内容

虚开增值税专用发票罪案件为当事人争取从犯情节的辩护要点

办案律师/作者: 何观舒 来源:正规的快三平台 日期 : 2018-03-21

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

DANGQIAN,ZHENCHAJIGUANCHACHUDEXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIANJIANDANGZHONG,SHEANRENYUANWANGWANGJIAODUO,ERZHEIXIERENYUANZAIQIZHONGBANYANZHEBUTONGDEJIAOSE,RUFUZEKAIPIAODERENYUAN、FUZELIANXISHANGYOUQIYEDERENYUAN、FUZEJIEQIAXIAYOUQIYEDERENYUAN、FUZEKAIPIAOXINXISHOUJIDERENYUANDENG,XUKAIZENGZHISHUIZHUANYONGFAPIAOZUIANJIANCHENGXIANCHUTUANHUOHUA、ZHUANYEHUADEQUSHI。

正规的快三平台DUIYUZHEIXIESHEANRENYUANERYAN,YOUXIERENHUOXUHUICUNZAIBUGOUCHENGFANZUIDEKENENG,CISHIYINGJIJIZUOWUZUIBIANHU,ZHENGQUZAI37TIANNEIBUYUDAIBUBINGQUBAOHOUSHEN。DANRUGUOWUFACHENGGONGZUJIJIANCHAYUANZUOCHUBUYUPIZHUNDAIBUDEJUEDINGBINGQUBAOHOUSHENDE,CISHIZEYINGGENJUQINGKUANGZAISUIHOUJIEDUANZUOWUZUIBIANHUHUOZUIQINGBIANHU,ERCONGFANZUOCHUYIGEFADINGCONGKUANCHUFAQINGJIE,ZAISHEANRENYUANJIAODUODEANJIANZHONG,CHENGWEIBIANHURENHEDANGSHIRENZHENGQUDEYIGEZHONGYAOLIANGXINGQINGJIE。

GENJU《XINGFA》DIERSHIQITIAOGUIDING: “ZAIGONGTONGFANZUIZHONGQICIYAOHUOZHEFUZHUZUOYONGDE,SHICONGFAN。”“DUIYUCONGFAN,YINGDANGCONGQING、JIANQINGCHUFAHUOZHEMIANCHUCHUFA。”CONGFANJUTIKEYIFENWEILIANGZHONGQINGXING: YISHIZAIGONGTONGFANZUIZHONGQICIYAOZUOYONG,JIDUIGONGTONGFANZUIXINGWEIDESHISHI、WANCHENGQICIYAOZUOYONGDEREN,ZHUYAOZHISHIXINGFAN;ERSHIZAIGONGTONGFANZUIZHONGQIFUZHUZUOYONG,JIWEIGONGTONGFANZUITIGONGFANGBIAN、BANGZHUCHUANGZAOTIAOJIANDEREN,ZHUYAOZHIBANGZHUFAN。XIANBIZHEGENJUBANLIXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIANJIANDEXIANGGUANJINGYAN,FENXINENGGOUZAISHEXIANXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDEXIANGGUANRENYUANZHENGQURENDINGWEICONGFANDEBIANHUYAODIAN。

一、从当事人的工作职责范围提出其起次要作用的辩护意见

正规的快三平台YIBANQINGKUANGXIA,ZAISHEXIANXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDEDANWEIFANZUIANJIANZHONG,DANWEIDEXIANGGUANGONGZUORENYUANBEIBANANJIGUANLIANZHENCHA,ZHUIJIUQIXINGSHIZEREN。SHEANDANWEIKENENGSHICUNZAIHEFAJINGYINGYEWUDE,QUEYINQITAFANGMIANDEYUANYIN,ERCONGSHIXUKAIZENGZHISHUIZHUANYONGFAPIAOFANZUIDEXINGWEI。YINCI,ZAIWEISHEXIANXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIANJIANDEDANGSHIRENTIGONGBIANHUSHI,YINGSHOUXIANTICHUDANGSHIRENBINGFEIDANWEIFANZUIZHONGZHIJIEFUZEDEZHUGUANRENYUANHUOQITAZHIJIEZERENRENYUAN,BINGGENJUDANGSHIRENDEGONGZUOZHIZE,JIQIJUTISUOFUZEDEFANWEI,TICHUSHUYUCONGFANDEBIANHULIYOU。

正规的快三平台BIZHESUOJINGBANDEANJIANZHONG,SHEXIANXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDEGONGZUORENYUAN,JIYOUCAIWUHUIJI,YIYOUXIANGGUANBUMENDEZHUGUANHUOJINGLI。BIZHERENWEI,JIBIANDANGSHIRENDEXINGWEIYUXUKAIZENGZHISHUIZHUANYONGFAPIAODEFANZUIXINGWEICUNZAIZHEXIANGYINGDEGUANLIAN,DANBINGBUNENGZHIJIERENDINGQIGOUCHENGXUKAIZENGZHISHUIZHUANYONGFAPIAOZUI,XUJUTIFENXIQIXINGWEISHIFOUWEIZHIWUXINGWEI,SHIFOUSHEJIQIZHONGDEHEXINGONGZUO。

二、从虚开方式考虑当事人的工作是否涉及虚开增值税专用发票罪的核心行为

正规的快三平台ZAIYIXIEXUKAIZENGZHISHUIZHUANYONGFAPIAOFANZUIANJIANDANGZHONG,CUNZAIZHEJUTIDEFENGONG,YOUMINGQUEDEZHIZEFANWEI,BINGTONGGUOMEIGEHUANJIEDEXIANGHUPEIHE,XINGCHENGYITIAOWANZHENGDEXUKAIZENGZHISHUIZHUANYONGFAPIAODEFANZUILIANTIAO。RUXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIANJIANDANGZHONG,WEITARENXUKAIDEFANGSHIZHONG,YOUZHIJIEJIEQIASHANGDINGKAIJUZENGZHISHUIZHUANYONGFAPIAODERENYUAN;WEIZIJIXUKAIDEFANGSHIDANGZHONG,YOUFUZESHOUJISHOUPIAORENXIANGGUANXINXIDERENYUAN;RANGTARENWEIZIJIXUKAIDEFANGSHIZHONG,SHOUPIAODANWEIYOUFUZEJIANGZENGZHISHUIZHUANYONGFAPIAOJINXINGSHENBAODIKOUDERENYUAN;JIESHAOTARENXUKAIDEFANGSHIDANGZHONG,YOUCONGZHONGJUJIANWOXUANSHUANGFANGDANGSHIRENKAIJUZENGZHISHUIZHUANYONGFAPIAODEXINGWEIREN。

正规的快三平台ZHEIXIEXINGWEISHIFOUSHUYUXUKAIZENGZHISHUIZHUANYONGFAPIAODEHEXINXINGWEI,BUNENGXINGSHISHANGJIANDANDIJIAYIRENDING,LIRU: DANGSHIRENSUIRANJIANGXUKAIDEZENGZHISHUIZHUANYONGFAPIAOBANLISHENBAODIKOU,DANQIZHISHIZAIZHUGUANRENYUANDESHOUYIXIACAIBANLIDE;HUOZHE,DANGSHIRENZHISHICONGZHONGJIESHAOKAIPIAOFANGYUSHOUPIAOFANGRENSHI,ZAICIZHIHOU,BINGWEICANYUXUKAIZENGZHISHUIZHUANYONGFAPIAOFANGMIANDEJUTISHIXIANG。SHANGSHUXINGWEIJINSHUYUYIXIECIYAOXINGHUOFUZHUXINGDEXINGWEI,BINGWEISHEJIDAOXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDEHEXINXINGWEI。

正规的快三平台YINCI,ZAIJINXINGXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIANJIANDEJUTIBIANHUSHI,YINGCANKAOJUTIDEXUKAIFANGSHI,JIEHESHEANDANGSHIRENDANGZHONGDEXINGWEI,BINGZHEZHONGBIJIAOTONGANZHONGBUTONGDEDANGSHIREN,ZUOCHUDUIDANGSHIRENYOULIDEBIANHUGUANDIAN。

三、考虑当事人在具体岗位中的权力及承担的责任

SIFASHIJIANZHONG,BUFAZAIDANWEIZHONGDANREN“MINGAN”ZHIWEI,ERBEIQIANLIANDEQINGKUANG。RUDANWEIMINGYISHANGDEFADINGDAIBIAOREN,YINQIZHIWEIDEZHONGYAOXING,ERWUDUANDIBEIJUANRUANJIAN。

BIZHERENWEI,ZHENDUICILEIRENYUAN,QIBIANHUFANGSHIYINGBIJIAOPUTONGGONGZUORENYUANJINXINGGENGSHENCENGCIDEBIANHU。

BIZHEBANLIDEANJIANZHONG,BUFACUNZAIZHELIYONGTARENDEXINXIZHUCEGONGSI,BINGYOUTARENDANRENGONGSIFADINGDAIBIAORENDEQINGKUANG,ERGONGSISHEANHOU,SHOUDANGQICHONGDEJIUSHIGONGSIDEFADINGDAIBIAOREN。YINCI,ZAIBANLIZHEIZHONGANJIANSHI,XUYAOKAOLVZUOWEIGONGSIFADINGDAIBIAORENDEDANGSHIRENSHIFOUCUNZAIZHESHIZHIDEJUECEQUAN,TONGSHIHAIYAOFENXISHEANDANWEIDECENGCI,KAOLVSHIFOUCUNZAIMUHOUDESHIJIKONGZHIREN。

RUZAIDANWEIZHONGDANRENFADINGDAIBIAORENDEDANGSHIREN,QIZHUYAODEGONGZUOSHICHUANDA、ZHISHI、JIEDAI、SHOUFAKUAIDI、DIJIAOXIANGGUANCAILIAO,JINLINGQUGUDINGGONGZI,WEICANYUQIANQIDEZILIAOZHUNBEI、HOUQIDELIRUNFENCHENG,DUIGONGSIDEJINGYINGGUANLIBINGBUJUYOUJUECEQUAN。ZHEIXIEXINGWEIDOUSHUYUYIXIEFUZHUXINGHECIYAOXINGDEGONGZUO,WEISHEJIDAOZHENZHENGDEHEXIN,KEYIRENDINGWEICONGFANQINGJIE。

四、若当事人确实涉及虚开增值税专用发票罪,则通过具体案情,提出从轻处罚的理由

JIBIANDANGSHIRENGOUCHENGXUKAIZENGZHISHUIZHUANYONGFAPIAOZUI,YIKEGENJUANJIANDESHIJIQINGKUANG,TICHUDANGSHIRENYINGBEICONGQINGCHUFADEXIANGGUANSHIYOU。

RUQIANSUOSHU,YIQIXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIANJIANHUISHEJIRUOGANRENYUAN、DANWEIGONGTONG,RUSHANGYOUDANWEI、XIAYOUDANWEI、KAIPIAODANWEI,YIJIZHEIXIEDANWEIDANGZHONGSHEANDEXIANGGUANRENYUAN。ERZHEIGESHEANDANWEI、RENYUANKENENGHUIBEIFENANCHULI,DANJIBIANSHIFENANCHULI,QISUOZHUISUDEXIDANYIDANGSHIRENHUOZHEDANWEI,YIKENENGCUNZAIJUTIZERENHUAFEN。GUZAIJINXINGBIANHUSHI,KEGENJUXINGWEIRENJUTIFUZEDEYEWU、GONGZUO,YUZHENGGEFANZUIMOSHIJINXINGBIJIAO,TICHUDANGSHIRENCANYUCHENGDUJIAODI、SHEANCHENGDUBUSHENDEBIANHUYIJIAN,YIZHENGQUCONGQING、JIANQINGCHUFADELIANGXINGJIEGUO。

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

 


阅读量: 319 PC版链接

何观舒
何观舒经济、税务犯罪案件辩护律师
证件号:037033
紧急刑事案件咨询可直接加广强正规的快三平台案管专员手机: )
如情况紧急,请直接致电: 电话:
推荐专题
江苏陆某被控贪污罪、挪用公款罪一案(挪用公款罪不成立)
张某被控盗窃罪一案 (取保终无罪)
曾X华被控贪污罪一案(缓刑)
汪某胜被控贪污罪一案(不起诉)
赖某被控非法经营罪一案(不起诉)
原央视主持人方宏进被控合同诈骗罪一案(不起诉)
王艺被控合同诈骗罪一案(无罪)
雷庭被判非法拘禁罪一案(终获无罪)
李某甲被控参加黑社会性质组织罪、非法采矿罪一案(不起诉)
马勇明等被判贩卖毒品罪一案(无罪)
推荐阅读
非法吸收公众存款罪案件不予批准逮捕得以释放的八种情形
王思鲁: 关于刑事律师的“真货”营销
拒绝迟夙生律师出庭,实际是侵犯了被告人明经国的权利
广强农村两委犯罪案件辩护与研究中心简介
七年了!今天,被告人高海东被控故意伤害案终于落下帷幕!
对虚开增值税专用发票罪中介绍行为的有效辩护研究
没有纸上谈兵的刑事辩护
关于办理刑事案件严格排除非法证据若干问题的规定
“大妈讨债团”是黑社会性质组织吗?
贷款诈骗罪相关法律法规(2017版)
最新文章
陈某某涉嫌诈骗罪一案(正在办理中)
唐某某涉嫌敲诈勒索罪一案(正在办理中)
为什么刑事会见那么重要?
委托刑事律师,需要走怎样的流程?
罗某某涉嫌组织、领导、参加黑社会性质组织罪,寻衅滋事罪,非法拘禁罪一案(正在办理中)
从一起借钱投资证券、期货被控诈骗罪判例看无罪是如何认定的?
《最高人民检察院公安部关于公安机关办理经济犯罪案件的若干规定》解读
【广强正规的快三平台诈骗犯罪辩护与研究中心招聘公告】
数字货币,到底是不是非法吸公众存款的对象?
白某某涉嫌故意伤害罪一案(正在办理中)

JINJIZHONGDAXINGSHIANJIANZIXUNKEZHIJIEJIAGUANGQIANGZHENGGUIDEKUAISANPINGTAIZHUREN、XINGSHIDAYAOANBIANHULVSHIWANGSILUWEIXINXIANGTAFANYING(TONGGUOWANGLVSHISHOUJI)

RUQINGKUANGJINJI,QINGZHIJIEZHIDIAN: DIANHUA

DIZHI: GUANGZHOUSHIYUEXIUQUTIANHELU45HAOHENGJIANDASHA23LOU(DITIEDONGWUYUANZHANCCHUKOUZHIZOU400MIZUOYOU,DONGFENGDONGLUXIAOXUETIANLUNXIAOQUPANG,YUANMINGTIANLUNDASHA。)

正规的快三平台YOUZHENGBIANMA: 510600

Copyright © 2006-2020 正规的快三平台

正规的快三平台 快三平台app下载安装 快三平台首充送彩金 快三平台登录 快三平台下载地址 快三平台代理 网信彩票快三平台 亚投彩票快三平台 江苏快三平台下载安装 快三平台官网下载 快三平台官网正规