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首页 > 法律咨询 > 主管会计按控股股东的分配虚开增值税专用发票能定性为从犯吗？
其他犯罪

主管会计按控股股东的分配虚开增值税专用发票能定性为从犯吗？

1 解答 0 浏览 2021-10-08 20:33
问题补充
请问律师，我母亲是内蒙古一家科技有限公司的主管会计，前年的时候他们公司的控股股东给了他一张表，分配他按一张表上的发票内容开增值税专用发票，因为是控股股东指示的工作内容，他就开了增值税专用发票，合计有18张。前不久公安机关将控股股东和他一起带走了，目前亲人已经从村里收到刑事拘留通知说是触犯了虚开增值税专用发票罪，请刑事辩护律师帮忙剖析一下，他可以定性为从犯吗？
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律师解答 (1)
张律师律师
2021-10-08 20:34
是否能定性为从犯，主要看他在犯罪过程中发挥的作用力大小，所起到作用的大小，建议聘请律师通过会见、阅卷了解具体案件情节，并提供有效的法律辩护。
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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
朱建宇 · 07-18 10:46
人被抓了该怎么办
朱建宇 · 07-07 10:35
你好，我想贵州六盘水律师
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我是家属，想探望
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  157. /www/wwwroot/tp8.51wf.net/app/index/route/app.php ( 33.14 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:0.000758s ] mysql:host=127.0.0.1;port=3306;dbname=dev_51wf_net;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fa_route_redirect` [ RunTime:0.000712s ]
  3. SELECT * FROM `fa_route_redirect` WHERE `status` = 'normal' AND `is_regex` = 0 AND `old_url` = '/question/1340569.html' LIMIT 1 [ RunTime:0.000443s ]
  4. SELECT * FROM `fa_route_redirect` WHERE `status` = 'normal' AND `is_regex` = 1 ORDER BY `weigh` ASC [ RunTime:0.000356s ]
  5. SHOW FULL COLUMNS FROM `fa_city` [ RunTime:0.000603s ]
  6. SELECT * FROM `fa_city` WHERE `pinyin` <> '' AND `pinyin` IS NOT NULL ORDER BY `sort_order` LIMIT 20 [ RunTime:0.000541s ]
  7. SELECT * FROM `fa_city` WHERE `pinyin` <> '' AND `pinyin` IS NOT NULL ORDER BY `pinyin` [ RunTime:0.001127s ]
  8. SHOW FULL COLUMNS FROM `fa_province` [ RunTime:0.000471s ]
  9. SELECT * FROM `fa_province` WHERE `natual_id` <> '' AND `natual_id` IS NOT NULL ORDER BY `sort_order` LIMIT 20 [ RunTime:0.000410s ]
  10. CONNECT:[ UseTime:0.109663s ] mysql:host=43.136.182.166;port=3306;dbname=ai_brain;charset=utf8mb4
  11. SHOW FULL COLUMNS FROM `fa_ai_usage` [ RunTime:0.073532s ]
  12. SELECT * FROM `fa_ai_usage` WHERE ( `user_id` = 0 AND `client_ip` = '216.73.216.109' ) AND `usage_date` = '2026-11-01' LIMIT 1 [ RunTime:0.073225s ]
  13. SHOW FULL COLUMNS FROM `fa_question` [ RunTime:0.000985s ]
  14. SELECT * FROM `fa_question` WHERE `question_id` = '1340569' AND `audit_status` = 1 AND `deletetime` IS NULL LIMIT 1 [ RunTime:0.000676s ]
  15. SHOW FULL COLUMNS FROM `fa_qa_category` [ RunTime:0.000888s ]
  16. SELECT `text`,`category_id` FROM `fa_qa_category` WHERE `category_id` IN ('10003','10030') [ RunTime:0.000373s ]
  17. SELECT * FROM `fa_province` WHERE `province_id` = '15' LIMIT 1 [ RunTime:0.000274s ]
  18. SELECT * FROM `fa_city` WHERE `city_id` = '445' LIMIT 1 [ RunTime:0.000241s ]
  19. SHOW FULL COLUMNS FROM `fa_answer` [ RunTime:0.000558s ]
  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` = '1340569' 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:0.000560s ]
  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` <> '1340569' AND `second_category_id` = '10030' ORDER BY `create_time` DESC LIMIT 8 [ RunTime:0.000601s ]
  22. SHOW FULL COLUMNS FROM `fa_lawyer_expertise` [ RunTime:0.000426s ]
  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` = '10030' AND `l`.`audit_status` = '1' AND `l`.`status` = 'normal' AND `l`.`deletetime` IS NULL ORDER BY `l`.`answer_count` DESC LIMIT 6 [ RunTime:0.000863s ]
  24. SHOW FULL COLUMNS FROM `fa_article` [ RunTime:0.000607s ]
  25. 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 = 10030 THEN 0 ELSE 1 END,`a`.`view_count` DESC LIMIT 4 [ RunTime:0.036359s ]
  26. SELECT `content`,`is_best`,`createtime`,`lawyer_id`,`good_rate` FROM `fa_answer` WHERE `question_id` = '1340569' AND `audit_status` = 1 AND `deletetime` IS NULL ORDER BY `is_best` DESC,`is_top` DESC,`good_rate` DESC,`createtime` ASC LIMIT 10 [ RunTime:0.000699s ]
0.376627s