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title="分享到QQ空间" href="#" class="bds_qzone" data-cmd="qzone"></a><a title="分享到新浪微博" href="#" class="bds_tsina" data-cmd="tsina"></a><a title="分享到腾讯微博" href="#" class="bds_tqq" data-cmd="tqq"></a><a title="分享到微信" href="#" class="bds_weixin" data-cmd="weixin"></a><a href="#" class="bds_more" data-cmd="more"></a></div> <script> window._bd_share_config={"common":{"bdSnsKey":{},"bdText":"","bdMini":"2","bdMiniList":false,"bdPic":"","bdStyle":"0","bdSize":"16"},"share":{}};with(document)0[(getElementsByTagName('head')[0]||body).appendChild(createElement('script')).src='http://bdimg.share.baidu.com/static/api/js/share.js?v=89860593.js?cdnversion='+~(-new Date()/36e5)]; </script></div> </div> <div class="article-content-wrapper"> <div class="article-content"> <div class="qhd-content"> {dede:field.body/} </div> </div> </div> <p align="justify" class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><span style="font-family: 仿宋; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><font face="仿宋">绝大多数涉嫌虚开增值税专用发票案件，行为人会抗辩：</font><font face="仿宋">“主观上没有骗取国家税款的目的，<br /> 客观上没有造成国家税款损失”。</font></span></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p align="justify" class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><b><span style="font-family: 仿宋; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 一、</span></b><b><span class="15" style="font-family: 仿宋; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">涉嫌虚开增值税专用发票罪最常见的目的犯抗辩</span></b></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p align="justify" class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><span style="font-family: 仿宋; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 无论什么样的虚开，行为人常会抗辩“主观上没有骗取国家税款的目的，客观上没有造成国家税款损失”<br /> ，配套论证资料还有：</span></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p align="justify" class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><span style="font-family: 仿宋; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 最高法的</span><span style="font-family: 仿宋; color: rgb(25, 25, 25); letter-spacing: 0pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><font face="仿宋">法研〔</font><font face="仿宋">2015〕58号文、张某强案件、最高检的六稳六保</font></span><b><span class="15" style="font-family: 仿宋; color: rgb(25, 25, 25); letter-spacing: 0pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">、</span></b><span style="font-family: 仿宋; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">陈兴良的目的犯理论，</span><br /> <span style="font-family: 仿宋; color: rgb(51, 51, 51); letter-spacing: 0pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">《关于湖北汽车商场虚开增值税专用发票一案的批复》</span><span style="font-family: 仿宋; color: rgb(51, 51, 51); letter-spacing: 0.1pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">、</span><span style="font-family: 仿宋; color: rgb(51, 51, 51); letter-spacing: 0pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><font face="仿宋">泉州市松苑锦涤实业有限公司等虚开增值税专用发票、<br /> 《形式审判参考》的卢才兴案</font><font face="仿宋">......</font></span></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p align="justify" class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><span style="font-family: 仿宋; color: rgb(51, 51, 51); letter-spacing: 0pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 除了证据足以证明该虚开专用发票行为没有税款流失危险的外，实务中真敢采信目的犯的极其罕见。</span></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p align="justify" class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><b><span style="font-family: 仿宋; color: rgb(51, 51, 51); letter-spacing: 0pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 二、</span></b><b><span class="15" style="font-family: 仿宋; color: rgb(51, 51, 51); letter-spacing: 0pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">目的犯为什么很少被采信？</span></b></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p align="justify" class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><span style="font-family: 仿宋; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> “主观上没有骗取国家税款的目的，客观上造成国家税款损失”这种抗辩，实务中极其难被采信，主要是因为：</span></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p align="justify" class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><b><span style="font-family: 仿宋; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> （一）</span></b><b><span class="15" style="font-family: 仿宋; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><font face="仿宋">关于</font><font face="仿宋">“主观上没有骗取国家税款的目的”</font></span></b></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p align="justify" class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><span style="font-family: 仿宋; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 实务中，为他人虚开、介绍他人虚开，不可能有骗取国家税款的目的，</span><span style="font-family: 仿宋; color: rgb(0, 0, 0); letter-spacing: 0pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">即使收了开票费也可抗辩为针对所得税收取的开票费。</span></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p align="justify" class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><span style="font-family: 仿宋; color: rgb(0, 0, 0); letter-spacing: 0pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 实际上，即使是让他人为自己虚开，也未必有骗取税款的目的。</span></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p align="justify" class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><span style="font-family: 仿宋; color: rgb(0, 0, 0); letter-spacing: 0pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 可问题是：没有骗取税款的目的,并不代表没有意识到国家税款会流失或处于可能流失的危险状态。</span></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p align="justify" class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><b><span style="font-family: 仿宋; color: rgb(0, 0, 0); letter-spacing: 0pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> （二）</span></b><b><span class="15" style="font-family: 仿宋; color: rgb(0, 0, 0); letter-spacing: 0pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">要证明没有国家税款损失很难</span></b></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p align="justify" class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><span style="font-family: 仿宋; color: rgb(0, 0, 0); letter-spacing: 0pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 大部分情况下，要证明没有国家税款损失非常困难，要证明国家税款损失具体金额则更加困难；</span></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p align="justify" class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><span style="font-family: 仿宋; color: rgb(0, 0, 0); letter-spacing: 0pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 1.</span><b><span class="15" style="font-family: 仿宋; color: rgb(0, 0, 0); letter-spacing: 0pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">要证明没有国家税款损失非常困难</span></b></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p align="justify" class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><span style="font-family: 仿宋; color: rgb(0, 0, 0); letter-spacing: 0pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 大部分情况下，行为人要证明自己的虚开专用发票行为，没有造成国家税款损失非常困难，<br /> 或者说，大部分情况下，虚开专用发票是导致了国家税款损失的，只是难以计算导致国家税款损失的金额。</span></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p align="justify" class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><span style="font-family: 仿宋; color: rgb(0, 0, 0); letter-spacing: 0pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 比如，行为人就虚开的专用发票足额申报缴纳了税款:如何证明这不是票货分离的替代申报呢？<br /> 有没有可能因为该虚开，导致将来出现无力缴纳的增值税欠税呢？......</span></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p align="justify" class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><b><span class="15" style="font-family: 仿宋; color: rgb(0, 0, 0); letter-spacing: 0pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 2.要证明国家税款损失具体金额更加困难</span></b></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p align="justify" class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><span style="font-family: 仿宋; color: rgb(0, 0, 0); letter-spacing: 0pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 大部分情况下，更加难以计算国家税款损失的具体金额，甚至有时很难判断国家税款是否有损失；这是增值税自身的特性导致的。</span></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p align="justify" class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><span style="font-family: 仿宋; color: rgb(0, 0, 0); letter-spacing: 0pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 因此，也能理解实务中为什么很难采信“</span><span style="font-family: 仿宋; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">主观上没有骗取国家税款的目的，客观上没有造成国家税款损失</span><span style="font-family: 仿宋; color: rgb(0, 0, 0); letter-spacing: 0pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">”的抗辩；但是：</span></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p align="justify" class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><span style="font-family: 仿宋; color: rgb(0, 0, 0); letter-spacing: 0pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 虚开专用发票行为，是可以非常精确计算其“导致国家税款处于可能流失的危险状态的最大金额（最大可能流失金额）”的。</span></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p align="justify" class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><span style="font-family: 仿宋; color: rgb(0, 0, 0); letter-spacing: 0pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 故而，我认为司法实务中的处理通常是正确的，即：</span></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p align="justify" class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><span style="font-family: 仿宋; color: rgb(0, 0, 0); letter-spacing: 0pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 在行为人的虚开专用发票行为虚构抵退权（开票方与受票方之间）的情况下，<br /> 只要行为人不能证明“没有因为该虚构抵退权而导致税款流失的危险”，一律入罪。</span></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p align="justify" class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><span style="font-family: 仿宋; color: rgb(0, 0, 0); letter-spacing: 0pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 只是，根据责刑相适应原则，我们认为：应当按照最大可能流失金额来认定虚开税额。</span></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> </div> </div> </div> </div> </section>  {dede:include filename="left.htm"/} </div> </section>  <section class="page-menu" skinobjectzone="menu_3937"> <div class="page-menu-title"> <h3>{de新闻中心3> </div> <div class="page-menu-content"> <ul> {dede:c <li class=""><a href="/news/zcfg/" target="">政策法规</a></li> <li class='current'><a href='/news/cszs/' >财税知识</a></li> <li class=""><a href="/news/qtzx/" target="">知识产权及政策</a></li> <li class=""><a href="/news/zcfg/shuangqianzhishichanquanshangbiaozhuceti/" target="">双乾知识产权商标注册提供八大服务</a></li> > <script type="text/javascript"> $(document).ready(function(){ $('.page-menu-content ul').find('li:last').addClass('last'); $('.page-menu-content > ul > li > a').click(function(){ if( $(this).parent('li').find('ul') ){ $(this).parent('li').find('ul').slideDown('fast'); 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