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<rss version="2.0" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:trackback="http://madskills.com/public/xml/rss/module/trackback/" xmlns:wfw="http://wellformedweb.org/CommentAPI/" xmlns:slash="http://purl.org/rss/1.0/modules/slash/"><channel><title>刘天永-税务律师，税法律师，税务争议解决专家！ - 税务刑事辩护</title><link>http://www.liutianyong.com/</link><description> - </description><generator>RainbowSoft Studio Z-Blog 1.8 Devo Build 80201</generator><language>zh-CN</language><copyright>Copyright 2006-2008  www.liutianyong.com  All Rights Reserved</copyright><pubDate>Tue, 07 Sep 2010 12:36:05 +0800</pubDate><item><title>刘天永：最高检公安部规范12种税务犯罪案件立案追诉标准</title><author>china@chinataxlawyers.com (tianyongliu)</author><link>http://www.liutianyong.com/post/955.html</link><pubDate>Thu, 20 May 2010 16:54:47 +0800</pubDate><guid>http://www.liutianyong.com/post/955.html</guid><description><![CDATA[<p class="MsoNormal" style="margin: 0cm 0cm 0pt; text-indent: 21pt; mso-char-indent-count: 2.0"><font size="3"><span style="font-family: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">最高人民检察院、公安部</span><span lang="EN-US"><font face="Times New Roman">18</font></span><span style="font-family: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">日联合印发《最高人民检察院、公安部关于公安机关管辖的刑事案件立案追诉标准的规定</span><span lang="EN-US"><font face="Times New Roman">(</font></span><span style="font-family: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">二</span><span lang="EN-US"><font face="Times New Roman">)</font></span><span style="font-family: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">》，对公安机关经济犯罪侦查部门管辖的</span><span lang="EN-US"><font face="Times New Roman">86</font></span><span style="font-family: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">种刑事案件的立案追诉标准作出了规定。其中涉及税务犯罪的</span><span lang="EN-US"><font face="Times New Roman">12</font></span><span style="font-family: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">种罪名，再次明确了公安机关予以刑事立案的具体标准，现整理如下：</span></font></p>...]]></description><category>税务刑事辩护</category><comments>http://www.liutianyong.com/post/955.html#comment</comments><wfw:comment>http://www.liutianyong.com/</wfw:comment><wfw:commentRss>http://www.liutianyong.com/feed.asp?cmt=955</wfw:commentRss><trackback:ping>http://www.liutianyong.com/cmd.asp?act=tb&amp;id=955&amp;key=9c4f1dc4</trackback:ping></item><item><title>刘天永：因纳税担保引发的刑事案件--税务刑事案件辩护（四）</title><author>china@chinataxlawyers.com (tianyongliu)</author><link>http://www.liutianyong.com/post/881.html</link><pubDate>Wed, 14 Oct 2009 09:49:24 +0800</pubDate><guid>http://www.liutianyong.com/post/881.html</guid><description><![CDATA[<h3 style="margin: 13pt 0cm"><a name="_Toc5682"><span style="font-size: 9pt; line-height: 173%; font-family: 宋体; mso-ansi-language: ZH-CN">（一）案情简介</span></a><span style="font-size: 9pt; line-height: 173%; font-family: 宋体; mso-ansi-language: ZH-CN"><o:p></o:p></span></h3>...]]></description><category>税务刑事辩护</category><comments>http://www.liutianyong.com/post/881.html#comment</comments><wfw:comment>http://www.liutianyong.com/</wfw:comment><wfw:commentRss>http://www.liutianyong.com/feed.asp?cmt=881</wfw:commentRss><trackback:ping>http://www.liutianyong.com/cmd.asp?act=tb&amp;id=881&amp;key=30116447</trackback:ping></item><item><title>刘天永：积极补缴税款、滞纳金，可免于刑事处罚责任--税务刑事案件辩护（三）</title><author>china@chinataxlawyers.com (tianyongliu)</author><link>http://www.liutianyong.com/post/880.html</link><pubDate>Wed, 14 Oct 2009 09:48:59 +0800</pubDate><guid>http://www.liutianyong.com/post/880.html</guid><description><![CDATA[<h3 style="margin: 13pt 0cm"><a name="_Toc7425"></a><a name="_Toc16378"><span style="mso-bookmark: _Toc7425"><span style="font-size: 9pt; line-height: 173%; font-family: 宋体">（一）案情简介</span></span></a><span lang="EN-US" style="font-size: 9pt; line-height: 173%; font-family: 宋体"><o:p></o:p></span></h3>...]]></description><category>税务刑事辩护</category><comments>http://www.liutianyong.com/post/880.html#comment</comments><wfw:comment>http://www.liutianyong.com/</wfw:comment><wfw:commentRss>http://www.liutianyong.com/feed.asp?cmt=880</wfw:commentRss><trackback:ping>http://www.liutianyong.com/cmd.asp?act=tb&amp;id=880&amp;key=00cf9135</trackback:ping></item><item><title>刘天永：税务稽查期间自行补缴税款还能认定为偷税吗？--税务刑事案件辩护（二）</title><author>china@chinataxlawyers.com (tianyongliu)</author><link>http://www.liutianyong.com/post/879.html</link><pubDate>Wed, 14 Oct 2009 09:48:26 +0800</pubDate><guid>http://www.liutianyong.com/post/879.html</guid><description><![CDATA[<h3 style="margin: 13pt 0cm"><a name="_Toc1817"><span style="font-size: 9pt; line-height: 173%; font-family: 宋体">（一）案情简介<span lang="EN-US"><span style="mso-spacerun: yes">&nbsp;&nbsp; </span></span></span></a><span lang="EN-US" style="font-size: 9pt; line-height: 173%; font-family: 宋体"><o:p></o:p></span></h3>...]]></description><category>税务刑事辩护</category><comments>http://www.liutianyong.com/post/879.html#comment</comments><wfw:comment>http://www.liutianyong.com/</wfw:comment><wfw:commentRss>http://www.liutianyong.com/feed.asp?cmt=879</wfw:commentRss><trackback:ping>http://www.liutianyong.com/cmd.asp?act=tb&amp;id=879&amp;key=e19d09ef</trackback:ping></item><item><title> 刘天永：委托代理销售不构成虚开增值税专用发票罪--税务刑事案件辩护（一）</title><author>china@chinataxlawyers.com (tianyongliu)</author><link>http://www.liutianyong.com/post/878.html</link><pubDate>Wed, 14 Oct 2009 09:47:54 +0800</pubDate><guid>http://www.liutianyong.com/post/878.html</guid><description><![CDATA[<h3 style="margin: 13pt 0cm"><a name="_Toc28294"><span style="font-size: 9pt; line-height: 173%; font-family: 宋体">（一）案情简介</span></a><span lang="EN-US" style="font-size: 9pt; line-height: 173%; font-family: 宋体"><o:p></o:p></span></h3><p class="MsoBodyTextFirstIndent2" style="margin: 0cm 0cm 6pt; text-indent: 18pt"><span style="font-size: 9pt; font-family: 宋体">黄星是某花岗岩矿区的村民小组长，因业务关系取得了邻省一家建材公司&mdash;鑫福公司的信任。从１９９９年起，鑫福公司让黄星帮助联系优质花岗岩，至２００３年７月，黄星先后为鑫福公司联系花岗岩２１次，货款累计达１３６万余元人民币。鑫福公司缺货时，通过电话告知黄星需求数量，黄星在当地联系后告知鑫福公司花岗岩数量、质量和价格，鑫福公司确认后以现金或汇款的形式给黄星一部分预付款，黄星将预付款转交给供货单位。有时时间紧迫则由鑫福将预付款直接汇到供货单位账上，黄星随同供货单位的车辆抵达鑫福公司，当场核实货物数量、价格，鑫福公司向黄星结清货款并按照每吨２０元或每船２０００元的标准向他支付<span lang="EN-US">&ldquo;</span>好处费<span lang="EN-US">&rdquo;</span>。<span lang="EN-US"><o:p></o:p></span></span></p>...]]></description><category>税务刑事辩护</category><comments>http://www.liutianyong.com/post/878.html#comment</comments><wfw:comment>http://www.liutianyong.com/</wfw:comment><wfw:commentRss>http://www.liutianyong.com/feed.asp?cmt=878</wfw:commentRss><trackback:ping>http://www.liutianyong.com/cmd.asp?act=tb&amp;id=878&amp;key=4d5e985d</trackback:ping></item><item><title>刘天永：税务稽查期间自行补缴税款还能认定为偷税吗？--税务刑事案件辩护（二）</title><author>china@chinataxlawyers.com (tianyongliu)</author><link>http://www.liutianyong.com/post/726.html</link><pubDate>Mon, 07 Sep 2009 14:51:16 +0800</pubDate><guid>http://www.liutianyong.com/post/726.html</guid><description><![CDATA[<h2 style="margin: 0cm 0cm 0pt 13.5pt"><a name="_Toc239759451"></a><a name="_Toc239676951"></a><a name="_Toc18034"></a><a name="_Toc12363"></a><a name="_Toc5895"></a><a name="_Toc18212"></a><a name="_Toc1817"><span style="font-size: 9pt; 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