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首页 > 法律咨询 > 财务经理按控股股东的指示虚开增值税专用发票能认定为不是发挥主
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财务经理按控股股东的指示虚开增值税专用发票能认定为不是发挥主要作用的人吗？

1 解答 0 浏览 2021-12-27 00:29
问题补充
我想求教一下律师，我妻子是陕西一家信息网络科技的财务经理，大概几个月前他们公司的控股股东给了他一封邮件，指示他按一封邮件上的内容开增值税专用发票，因为是控股股东安排的工作任务，他就开了增值税专用发票，合计有14张。大概几个月前公安机关将控股股东和他一起抓到公安局了，目前亲人已经从居委会拿到刑拘通知说是构成了虚开增值税专用发票罪，请律师帮忙解答一下，他可以认定为不是发挥主要作用的人吗？
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律师解答 (1)
宣律师律师
2021-12-27 00:30
是否能认定为不是发挥主要作用的人，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，建议委托律师通过会见、阅卷了解具体情况，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
朱建宇 · 07-01 09:24
我是家属，想探望
朱建宇 · 07-01 09:23
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  142. /www/wwwroot/tp8.51wf.net/vendor/topthink/think-orm/src/db/concern/WhereQuery.php ( 19.37 KB )
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  144. /www/wwwroot/tp8.51wf.net/vendor/topthink/think-orm/src/db/concern/TableFieldInfo.php ( 2.63 KB )
  145. /www/wwwroot/tp8.51wf.net/vendor/topthink/think-orm/src/db/concern/Transaction.php ( 2.77 KB )
  146. /www/wwwroot/tp8.51wf.net/vendor/topthink/framework/src/think/log/driver/File.php ( 6.10 KB )
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  149. /www/wwwroot/tp8.51wf.net/vendor/topthink/framework/src/think/event/LogRecord.php ( 1.02 KB )
  150. /www/wwwroot/tp8.51wf.net/vendor/topthink/think-helper/src/Collection.php ( 16.47 KB )
  151. /www/wwwroot/tp8.51wf.net/vendor/topthink/framework/src/think/Route.php ( 23.73 KB )
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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 )
  163. /www/wwwroot/tp8.51wf.net/app/common/controller/Frontend.php ( 9.69 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:0.000652s ] mysql:host=127.0.0.1;port=3306;dbname=dev_51wf_net;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fa_route_redirect` [ RunTime:0.000747s ]
  3. SELECT * FROM `fa_route_redirect` WHERE `status` = 'normal' AND `is_regex` = 0 AND `old_url` = '/question/1367562.html' LIMIT 1 [ RunTime:0.000419s ]
  4. SELECT * FROM `fa_route_redirect` WHERE `status` = 'normal' AND `is_regex` = 1 ORDER BY `weigh` ASC [ RunTime:0.000298s ]
  5. SHOW FULL COLUMNS FROM `fa_city` [ RunTime:0.000663s ]
  6. SELECT * FROM `fa_city` WHERE `pinyin` <> '' AND `pinyin` IS NOT NULL ORDER BY `sort_order` LIMIT 20 [ RunTime:0.000549s ]
  7. SELECT * FROM `fa_city` WHERE `pinyin` <> '' AND `pinyin` IS NOT NULL ORDER BY `pinyin` [ RunTime:0.001125s ]
  8. SHOW FULL COLUMNS FROM `fa_province` [ RunTime:0.000507s ]
  9. SELECT * FROM `fa_province` WHERE `natual_id` <> '' AND `natual_id` IS NOT NULL ORDER BY `sort_order` LIMIT 20 [ RunTime:0.000331s ]
  10. CONNECT:[ UseTime:0.125738s ] mysql:host=43.136.182.166;port=3306;dbname=ai_brain;charset=utf8mb4
  11. SHOW FULL COLUMNS FROM `fa_ai_usage` [ RunTime:0.084509s ]
  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:0.084235s ]
  13. SHOW FULL COLUMNS FROM `fa_question` [ RunTime:0.000906s ]
  14. SELECT * FROM `fa_question` WHERE `question_id` = '1367562' AND `audit_status` = 1 AND `deletetime` IS NULL LIMIT 1 [ RunTime:0.000488s ]
  15. SHOW FULL COLUMNS FROM `fa_qa_category` [ RunTime:0.000779s ]
  16. SELECT `text`,`category_id` FROM `fa_qa_category` WHERE `category_id` IN ('10003','10030') [ RunTime:0.000758s ]
  17. SELECT * FROM `fa_province` WHERE `province_id` = '4' LIMIT 1 [ RunTime:0.000430s ]
  18. SELECT * FROM `fa_city` WHERE `city_id` = '123' LIMIT 1 [ RunTime:0.000336s ]
  19. SHOW FULL COLUMNS FROM `fa_answer` [ RunTime:0.000699s ]
  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` = '1367562' 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:0.000591s ]
  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` <> '1367562' AND `second_category_id` = '10030' ORDER BY `create_time` DESC LIMIT 8 [ RunTime:0.000695s ]
  22. SHOW FULL COLUMNS FROM `fa_lawyer_expertise` [ RunTime:0.000442s ]
  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:0.000886s ]
  24. SHOW FULL COLUMNS FROM `fa_article` [ RunTime:0.000674s ]
  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:0.049222s ]
  26. SELECT `content`,`is_best`,`createtime`,`lawyer_id`,`good_rate` FROM `fa_answer` WHERE `question_id` = '1367562' AND `audit_status` = 1 AND `deletetime` IS NULL ORDER BY `is_best` DESC,`is_top` DESC,`good_rate` DESC,`createtime` ASC LIMIT 10 [ RunTime:0.000800s ]
0.429010s