足球比分

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對關于開假增值稅專用發票定罪和量刑標準有關問題的通知
時間:2018-09-01

最高人民法院


法〔2018〕226號


GESHENG、ZIZHIQU、ZHIXIASHIGAOJIRENMINFAYUAN,JIEFANGJUNJUNSHIFAYUAN,XINJIANGWEIWUERZIZHIQUGAOJIRENMINFAYUANSHENGCHANJIANSHEBINGTUANFENYUAN:


WEIZHENGQUESHIYONGXINGFADIERBAILINGWUTIAOGUANYUXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDEYOUGUANGUIDING,QUEBAOZUIZEXINGXIANGSHIYING,XIANJIUYOUGUANWENTITONGZHIRUXIA:


足球比分 YI、ZIBENTONGZHIXIAFAZHIRIQI,RENMINFAYUANZAISHENPANGONGZUOZHONGBUZAICANZHAOZHIXING《ZUIGAORENMINFAYUANGUANYUSHIYONGDERUOGANWENTIDEJIESHI》(FAFA〔1996〕30HAO)DIYITIAOGUIDINGDEXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDEDINGZUILIANGXINGBIAOZHUN。


二、在新的司法解釋頒行前,對虛開增值稅專用發票刑事案件定罪量刑的數額標準,可以參照《最高人民法院關于審理騙取出口退稅刑事案件具體應用法律若干問題的解釋》(法釋〔2002〕30號)第三條的規定執行,即虛開的稅款數額在五萬元以上的,以虛開增值稅專用發票罪處三年以下有期徒刑或者拘役,并處二萬元以上二十萬元以下罰金;虛開的稅款數額在五十萬元以上的,認定為刑法第二百零五條規定的“數額較大”;虛開的稅款數額在二百五十萬元以上的,認定為刑法第二百零五條規定的“數額巨大”。


足球比分 YISHANGTONGZHI,QINGZUNZHAOZHIXING。ZHIXINGZHONGFAXIANDEXINQINGKUANG、XINWENTI,QINGJISHIBAOGAOWOYUAN。


ZUIGAORENMINFAYUAN


2018NIAN8YUE22RI


附《最高人民法院關于適用的若干問題的解釋》(法發〔1996〕30號)第一條規定的虛開增值稅專用發票罪的定罪量刑標準:


XUKAISHUIKUANSHUE1WANYUANYISHANGDEHUOZHEXUKAIZENGZHISHUIZHUANYONGFAPIAOZHISHIGUOJIASHUIKUANBEIPIANQU5QIANYUANYISHANGDE,YINGDANGYIFADINGZUICHUFA。


XUKAISHUIKUANSHUE10WANYUANYISHANGDE,SHUYU“XUKAIDESHUIKUANSHUEJIAODA”;JUYOUXIALIEQINGXINGZHIYIDE,SHUYU“YOUQITAYANZHONGQINGJIE”:


足球比分 (1)YINXUKAIZENGZHISHUIZHUANYONGFAPIAOZHISHIGUOJIASHUIKUANBEIPIANQU5WANYUANYISHANGDE;


足球比分 (2)JUYOUQITAYANZHONGQINGJIEDE。


XUKAISHUIKUANSHUERUWANYUANYISHANGDE,SHUYU“XUKAIDESHUIKUANSHUEJUDA”;JUYOUXIALIEQINGXINGZHIYIDE,SHUYU“YOUQITATEBIEYANZHONGQINGJIE”:


足球比分 (1)YINXUKAIZENGZHISHUIZHUANYONGFAPIAOZHISHIGUOJIASHUIKUANBEIPIANQU30WANYUANYISHANGDE;


足球比分 (2)XUKAIDESHUIKUANSHUEJIEJINJUDABINGYOUQITAYANZHONGQINGJIEDE;


(3)JUYOUQITATEBIEYANZHONGQINGJIEDE。


LIYONGXUKAIDEZENGZHISHUIZHUANYONGFAPIAOSHIJIDIKOUSHUIKUANHUOZHEPIANQUCHUKOUTUISHUI100WANYUANYISHANGDE,SHUYU“PIANQUGUOJIASHUIKUANSHUETEBIEJUDA”;ZAOCHENGGUOJIASHUIKUANSUNSHI50WANYUANYISHANGBINGQIEZAIZHENCHAZHONGJIEQIANRENGWUFAZHUIHUIDE,SHUYU“GEIGUOJIALIYIZAOCHENGTEBIEZHONGDASUNSHI”。LI YONGXUKAIDEZENGZHISHUIZHUANYONGFAPIAOPIANQUGUOJIASHUIKUANSHUETEBIEJUDA、GEIGUOJIALIYIZAOCHENGTEBIEZHONGDASUNSHI,WEI“QINGJIETEBIEYANZHONG”DEJIBENNEIRONG。


XUKAIZENGZHISHUIZHUANYONGFAPIAOFANZUIFENZIYUPIANQUSHUIKUANFANZUIFENZIJUNYINGDANGDUIXUKAIDESHUIKUANSHUEHESHIJIPIANQUDEGUOJIASHUIKUANSHUECHENGDANXINGSHIZEREN。


LIYONGXUKAIDEZENGZHISHUIZHUANYONGFAPIAODIKOUSHUIKUANHUOZHEPIANQUCHUKOUTUISHUIDE,YINGDANGYIZHAO《JUEDING》DIYITIAODEGUIDINGDINGZUICHUFA;YIQITASHOUDUANPIANQUGUOJIASHUIKUANDE,RENGYINGYIZHAO《QUANGUORENMINDAIBIAODAHUICHANGWUWEIYUANHUIGUANYUCHENGZHITOUSHUI、KANGSHUIFANZUIDEBUCHONGGUIDING》DEYOUGUANGUIDINGDINGZUICHUFA。


足球比分 LAIYUAN:ZUIGAORENMINFAYUAN

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