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首页 > 法律咨询 > 虚开增值税发票后作废部分
经济犯罪 北京 伊犁哈萨克自治州

虚开增值税发票后作废部分

2 解答 0 浏览 2020-05-23 15:49
问题补充
企业让会计虚开增值税发票，然后作废部分。虚开的目的是办理银行承兑汇票贴现达到融资的目的。请问这种情况下，能否按照虚开增值税专用发票罪追究刑事责任？会计是在企业的指示下做的，是否也构成犯罪？
AI 法律总结
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律师解答 (2)
张律师律师
2020-05-23 17:33
您好，涉嫌虚开增值税专用发票罪；单位犯罪的，一般会同时追究主管人员和其他直接责任人（例如单位财务会计）的法律责任。涉嫌刑事犯罪的，建议及时委托专业刑事律师提供法律帮助，我们擅长刑事辩护和重特大民商事诉讼案件的代理，擅长无罪辩护或罪轻辩护，先后办理了多起具有重大影响的重特大要案，取得了很好的效果，如需法律帮助，可以来电咨询。
好评:0
张律师律师
2020-05-25 18:01
虚开增值税发票罪 基础 虚开税款数额1万元以上的 三年以下有期徒刑或者拘役，并处二万元以上二十万元以下罚金 虚开的税款数额较大 虚开税款数额10万元以上的 三年以上十年以下有期徒刑，并处五万元以上五十万元以下罚金 虚开的税款数额巨大 虚开税款数额50万元以上的 虚开的税款数额巨大或者有其他特别严重情节的，处十年以上有期徒刑或者无期徒刑，并处五万元以上五十万元以下罚金或者没收财产。
好评:0

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最新解答
欠我钱的那个人签了一个房产抵押合同但是只有签字和手印，没有房产证和购房合同，有法律效应吗？
朱建宇 · 07-30 16:07
刑事案件会见咨询
朱建宇 · 07-30 16:01
尽快联系我好吗 非常着急
朱建宇 · 07-30 16:00
这个看守所被关押的人。不能给家里写信，不能回家人的信吗？
朱建宇 · 07-18 10:47
欠两万可以不用还吗 会影响公职人员吗
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人被抓了该怎么办
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  144. /www/wwwroot/tp8.51wf.net/vendor/topthink/think-orm/src/db/concern/TableFieldInfo.php ( 2.63 KB )
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  162. /www/wwwroot/tp8.51wf.net/app/index/controller/Question.php ( 43.25 KB )
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  183. /www/wwwroot/tp8.51wf.net/app/common/library/LawyerAuth.php ( 11.92 KB )
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  1. CONNECT:[ UseTime:0.000739s ] mysql:host=127.0.0.1;port=3306;dbname=dev_51wf_net;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fa_route_redirect` [ RunTime:0.000755s ]
  3. SELECT * FROM `fa_route_redirect` WHERE `status` = 'normal' AND `is_regex` = 0 AND `old_url` = '/question/1216625.html' LIMIT 1 [ RunTime:0.000431s ]
  4. SELECT * FROM `fa_route_redirect` WHERE `status` = 'normal' AND `is_regex` = 1 ORDER BY `weigh` ASC [ RunTime:0.000403s ]
  5. SHOW FULL COLUMNS FROM `fa_city` [ RunTime:0.001078s ]
  6. SELECT * FROM `fa_city` WHERE `pinyin` <> '' AND `pinyin` IS NOT NULL ORDER BY `sort_order` LIMIT 20 [ RunTime:0.000839s ]
  7. SELECT * FROM `fa_city` WHERE `pinyin` <> '' AND `pinyin` IS NOT NULL ORDER BY `pinyin` [ RunTime:0.001176s ]
  8. SHOW FULL COLUMNS FROM `fa_province` [ RunTime:0.000565s ]
  9. SELECT * FROM `fa_province` WHERE `natual_id` <> '' AND `natual_id` IS NOT NULL ORDER BY `sort_order` LIMIT 20 [ RunTime:0.000335s ]
  10. CONNECT:[ UseTime:0.113456s ] mysql:host=43.136.182.166;port=3306;dbname=ai_brain;charset=utf8mb4
  11. SHOW FULL COLUMNS FROM `fa_ai_usage` [ RunTime:0.077163s ]
  12. SELECT * FROM `fa_ai_usage` WHERE ( `user_id` = 0 AND `client_ip` = '216.73.216.109' ) AND `usage_date` = '2026-10-31' LIMIT 1 [ RunTime:0.076075s ]
  13. SHOW FULL COLUMNS FROM `fa_question` [ RunTime:0.001443s ]
  14. SELECT * FROM `fa_question` WHERE `question_id` = '1216625' AND `audit_status` = 1 AND `deletetime` IS NULL LIMIT 1 [ RunTime:0.000802s ]
  15. SHOW FULL COLUMNS FROM `fa_qa_category` [ RunTime:0.001058s ]
  16. SELECT `text`,`category_id` FROM `fa_qa_category` WHERE `category_id` IN ('10003','10027') [ RunTime:0.000459s ]
  17. SELECT * FROM `fa_province` WHERE `province_id` = '1' LIMIT 1 [ RunTime:0.000388s ]
  18. SELECT * FROM `fa_city` WHERE `city_id` = '355' LIMIT 1 [ RunTime:0.000409s ]
  19. SHOW FULL COLUMNS FROM `fa_answer` [ RunTime:0.000842s ]
  20. SELECT `a`.`answer_id`,`a`.`content`,`a`.`creator_id`,`a`.`is_best`,`a`.`is_top`,`a`.`good_rate`,`a`.`is_ai_answer`,`a`.`ai_confidence`,`a`.`claimed_by`,`a`.`createtime`,l.name as nickname,`l`.`avatar`,`l`.`username` FROM `fa_answer` `a` LEFT JOIN `fa_lawyer` `l` ON `a`.`creator_id`=`l`.`id` WHERE `a`.`question_id` = '1216625' AND `a`.`audit_status` = '1' AND `a`.`deletetime` IS NULL ORDER BY `a`.`is_top` DESC,`a`.`is_best` DESC,`a`.`good_rate` DESC,`a`.`createtime` ASC [ RunTime:0.000912s ]
  21. SELECT `question_id`,`title`,`answer_count`,`view_count`,`create_time` FROM `fa_question` WHERE `audit_status` = 1 AND `deletetime` IS NULL AND `question_id` <> '1216625' AND `second_category_id` = '10027' ORDER BY `create_time` DESC LIMIT 8 [ RunTime:0.000851s ]
  22. SHOW FULL COLUMNS FROM `fa_lawyer_expertise` [ RunTime:0.000566s ]
  23. SELECT `l`.`id`,`l`.`name`,`l`.`avatar`,`l`.`slogan`,`l`.`answer_count`,`l`.`follower_count` FROM `fa_lawyer_expertise` `e` INNER JOIN `fa_lawyer` `l` ON `l`.`id`=`e`.`lawyer_id` WHERE `e`.`category_id` = '10027' AND `l`.`audit_status` = '1' AND `l`.`status` = 'normal' AND `l`.`deletetime` IS NULL ORDER BY `l`.`answer_count` DESC LIMIT 6 [ RunTime:0.000569s ]
  24. SHOW FULL COLUMNS FROM `fa_lawyer` [ RunTime:0.000758s ]
  25. SELECT `id`,`username`,name as nickname,`avatar`,`slogan`,`answer_count` FROM `fa_lawyer` WHERE `audit_status` = 1 AND `status` = 'normal' AND `deletetime` IS NULL AND `answer_count` > 0 ORDER BY `answer_count` DESC LIMIT 6 [ RunTime:0.003114s ]
  26. SHOW FULL COLUMNS FROM `fa_article` [ RunTime:0.000843s ]
  27. SELECT `a`.`id`,`a`.`title`,`a`.`thumbnail`,`a`.`view_count`,c.text as category_name FROM `fa_article` `a` LEFT JOIN `fa_qa_category` `c` ON `a`.`category_id`=`c`.`category_id` WHERE `a`.`audit_status` = '1' AND `a`.`deletetime` IS NULL ORDER BY CASE WHEN a.category_id = 10027 THEN 0 ELSE 1 END,`a`.`view_count` DESC LIMIT 4 [ RunTime:0.036690s ]
  28. SELECT `content`,`is_best`,`createtime`,`lawyer_id`,`good_rate` FROM `fa_answer` WHERE `question_id` = '1216625' AND `audit_status` = 1 AND `deletetime` IS NULL ORDER BY `is_best` DESC,`is_top` DESC,`good_rate` DESC,`createtime` ASC LIMIT 10 [ RunTime:0.000698s ]
0.393340s