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17:09:31","公司因虚开被立案，涉案税额究竟是怎么算出来的","\u002Fuploads\u002F2026\u002F11\u002F12\u002Fa2a67123-46d1-4127-9d4d-71d62f3db96a.jpg","\u003Ch2>摘要\u003C\u002Fh2>\u003Cp>税务稽查的移送函递到经侦手上，公司账户先被冻结，人还没被叫去问话，一份写着涉案税额的初查材料已经摆在桌上，这是虚开案件最典型的开场。不少人以为税额就是票面金额乘一个税率，上面写多少就认多少。等到真正看到卷宗才发现，这个案子的争议从来不在有没有开票，而在那笔数是怎么加出来的。实际算法并不复杂，只是和直觉不一样。虚开的税款数额、给国家造成的税款损失、案发后已经追回的部分，是三笔不同的数，起刑档看第一笔，危害大小看第二笔，量刑往哪边走还要看第三笔。本篇把这三笔数的关系拆开，说明哪些票必须并进总额、哪些可以从里面拆出去，以及立案之后公司和财务负责人各自先做什么。数额差一档，量刑就差好几年，这笔账值得从头核一遍。\u003C\u002Fp>\u003Chr\u002F>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Ch2>一、涉案税额不是票面金额乘税率，是三笔数相减才凑出来的\u003C\u002Fh2>\u003Cp>\u003Cstrong>办案机关写在初查材料里的涉案税额，通常是开票总额扣掉有真实交易的部分、再扣掉已经追回的部分得出来的，不是把发票加一遍。\u003C\u002Fstrong> 这三笔数的口径各不一样，任何一笔算错，量刑档就会跳一格。\u003C\u002Fp>\u003Ch3>（一）价税合计和不含税金额，差在哪一步？\u003C\u002Fh3>\u003Cp>\u003Cstrong>虚开增值税专用发票的税额，要从价税合计里先刨掉不含税的那部分再乘税率，直接拿价税合计乘税率一定算高。\u003C\u002Fstrong> 卓安律师团队办理的一起案件，指控的价税合计是四千八百四十三万余元，最终认定的税款是五百五十七万余元，这中间差的就是这一步换算。\u003C\u002Fp>\u003Cp>按 2024 年两高涉税刑事案件司法解释，虚开税款数额十万元以上就要定罪，五十万元以上属于数额较大，五百万元以上属于数额巨大。\u003Cstrong>五百五十七万落在数额巨大这一档，法定刑起点就是十年。\u003C\u002Fstrong> 数字落在哪一档，决定这个案子是三年以下还是十年以上。\u003C\u002Fp>\u003Ch3>（二）同一批票，专票按税款算，普票按票面算，两套算法怎么分？\u003C\u002Fh3>\u003Cp>\u003Cstrong>增值税专用发票算的是税款，普通发票算的是票面金额，两套标准不能混用，混用会把一个轻罪算成重罪。\u003C\u002Fstrong> 刑法第二百零五条针对的是可以抵扣税款的专用发票，第二百零五条之一针对的是其他发票，后者的门槛按票面金额五十万元、二百五十万元分档。\u003C\u002Fp>\u003Cp>一批业务里既有专票又有普票的，必须分开核。把普票的票面金额折成税款去累加，或者把专票的税款按票面金额去套，都会得出一个虚高的数。这一步是账，不是法律见解，核起来门槛不高，但核与不核，结果差别很大。\u003C\u002Fp>\u003Ch2>二、有没有真实交易，决定这几笔要不要并进总额\u003C\u002Fh2>\u003Cp>\u003Cstrong>虚开的前提是没有真实业务，或者票面与实际业务不符。有真实业务、只是金额或品名有出入的，进不进总额要先看虚的是哪一段。\u003C\u002Fstrong>\u003C\u002Fp>\u003Ch3>（一）有货但价被抬高，虚的是差额还是全额？\u003C\u002Fh3>\u003Cp>\u003Cstrong>票是真的、货也是真的，只有价格被抬高，虚的应当只算差额，不算整张票。\u003C\u002Fstrong> 这一层争议在农产品、医药、建材这类价格弹性大的行业最常见。\u003C\u002Fp>\u003Cp>公司要准备三样东西：一是真实交易的凭证，包括合同、出入库单、物流单、验收记录；二是同期的市场价格参照，说明真实成交价大致在什么区间；三是资金回流的具体金额，说明多出来的那部分回到了谁手上。三样凑齐，虚的数额就缩到差额那一段。\u003C\u002Fp>\u003Ch3>（二）空壳公司开票，介绍人和经办人各算多少？\u003C\u002Fh3>\u003Cp>\u003Cstrong>同一条虚开链条上，控制空壳公司的人、介绍人、只负责传递资料的经办人，涉案数额不是同一个数。\u003C\u002Fstrong> 数额按各自参与的部分认定，不是按全案总额一人一份。\u003C\u002Fp>\u003Cp>卓安律师团队办理的一起案件，涉案公司控制十五家空壳企业、对外开出四百五十二份专用发票，辩护时逐个环节拆解实际控制范围，把一部分由业务员自主洽谈、未经审批的交易从当事人责任范围里剥了出来。另一类情形是中间介绍人，只收取介绍费、不参与开票决策的，按介绍对应的金额认定，不按全案金额认定。\u003C\u002Fp>\u003Ch2>三、已经抵扣的和已经补缴的，在数额里怎么摆\u003C\u002Fh2>\u003Cp>\u003Cstrong>虚开的税款数额和给国家造成的税款损失是两个概念，前者决定档位，后者决定实际危害，实务中最容易被混成一个数。\u003C\u002Fstrong>\u003C\u002Fp>\u003Ch3>（一）受票方拿到票没有认证抵扣，这部分损失要不要扣出去？\u003C\u002Fh3>\u003Cp>\u003Cstrong>下游企业拿到发票但没有认证抵扣的，这部分没有形成实际的税款流失，应当从损失里扣除。\u003C\u002Fstrong> 2024 年司法解释的态度很明确，只有下游已抵扣、上游未缴或者少缴的，才谈得上国家税款被骗损失。\u003C\u002Fp>\u003Cp>上面提到的那个案子，专项审计显示未实际抵扣的部分是五十一万三千元，这一笔最终从损失认定里被扣了出来。所以公司要做的不是笼统否认，而是把每一张票的认证状态、抵扣时间、申报记录调出来，逐张标注。\u003C\u002Fp>\u003Ch3>（二）立案后补缴的税款，能不能从数额里减掉？\u003C\u002Fh3>\u003Cp>\u003Cstrong>补缴不能把已经虚开的数额清零，但能明显压缩损失认定，也能换来从宽处理的空间。\u003C\u002Fstrong> 涉税案件里，补缴的时点往往比补缴的金额更值钱。\u003C\u002Fp>\u003Cp>卓安律师团队办理的一起案件，当事人涉及税额九万余元，尚未达到十万元的入罪门槛，且下游企业已在立案后补缴税款十六万余元，未造成实际税款损失，检察机关最终作出不起诉决定。这个案子里两个条件同时成立，缺一个结果可能就不一样。\u003C\u002Fp>\u003Ch2>四、开票为了什么，决定案件走哪条路\u003C\u002Fh2>\u003Cp>\u003Cstrong>虚开增值税专用发票罪保护的是增值税征管秩序，不是所有不规范的发票行为都落进这一条。开票目的这一层，近年被司法解释明确提了出来。\u003C\u002Fstrong>\u003C\u002Fp>\u003Ch3>（一）为融资、为业绩开票，为什么常常不按虚开处理？\u003C\u002Fh3>\u003Cp>\u003Cstrong>为虚增业绩、融资、贷款而开票，不以骗抵税款为目的、也没有因抵扣造成税款被骗损失的，不以虚开增值税专用发票罪论处。\u003C\u002Fstrong> 2024 年司法解释把这一条写得很直白，这是近年虚开案件最重要的出罪通道。\u003C\u002Fp>\u003Cp>走通这条通道要证明两件事：一是开票目的与抵扣无关，靠融资协议、贷款申请材料、业绩考核文件、内部往来函件支撑；二是客观上没有造成抵扣损失，靠申报表、认证记录、完税凭证支撑。两件事都落在书面材料上，不落在口供上。\u003C\u002Fp>\u003Ch3>（二）为骗抵税款开票，又该怎么分辨？\u003C\u002Fh3>\u003Cp>\u003Cstrong>判断标准落在资金回流和抵扣结果两头：钱有没有回到受票方，票有没有被用来抵扣。\u003C\u002Fstrong> 两头都成立，性质基本就定了；只有一头，还有争的空间。\u003C\u002Fp>\u003Cp>还有一类需要分辨，就是虚开与逃税的界限。两者在行为外观上可能重叠，如果实质是少缴应纳税款，且符合刑法第二百零一条第四款的补缴条件，案件走向会完全不同。这个方向能不能走，取决于有没有真实业务基础和实际税负。\u003C\u002Fp>\u003Ch2>五、被立案之后，公司和财务负责人各自先做什么\u003C\u002Fh2>\u003Cp>\u003Cstrong>立案后的前两周，决定的是数额还有多少可争的空间，以及责任落在公司还是落在具体的人头上。\u003C\u002Fstrong>\u003C\u002Fp>\u003Ch3>（一）哪些材料现在就要调出来？\u003C\u002Fh3>\u003Cp>\u003Cstrong>优先固定能还原真实交易和实际抵扣的材料，不是能证明态度好的材料。\u003C\u002Fstrong>\u003C\u002Fp>\u003Col>\u003Cli>涉案期间的购销合同、出入库单、物流签收记录、验收单。\u003C\u002Fli>\u003Cli>全部发票的开具清单，逐张标注受票方、金额、税率、认证状态、抵扣时间。\u003C\u002Fli>\u003Cli>银行流水与资金回流路径，注明每一笔回流的原因。\u003C\u002Fli>\u003Cli>纳税申报表、完税凭证、补缴记录与滞纳金缴纳凭证。\u003C\u002Fli>\u003Cli>公司内部的开票审批流程、用章记录、财务岗位职责说明。\u003C\u002Fli>\u003C\u002Fol>\u003Ch3>（二）第一次谈话说到哪一层？\u003C\u002Fh3>\u003Cp>\u003Cstrong>第一次谈话的目标是把交易事实说清楚，不是把数额谈下来。\u003C\u002Fstrong>\u003C\u002Fp>\u003Col>\u003Cli>只说自己经手的事。别人怎么开票、为什么开票，不属于自己能确认的范围。\u003C\u002Fli>\u003Cli>不对性质下判断。是不是虚开、造成多少损失，是办案机关和司法机关的判断。\u003C\u002Fli>\u003Cli>不凭印象报数字。记不清具体金额就说记不清，给出一个后来被流水推翻的数字，代价很大。\u003C\u002Fli>\u003Cli>不把公司的历史遗留问题一并交代。问到哪一段答哪一段。\u003C\u002Fli>\u003C\u002Fol>\u003Cp>财务负责人的位置更靠前，需要单独准备一份岗位职责与审批权限的说明，把签字这件事还原成流程动作，而不是决策动作。\u003C\u002Fp>\u003Ch2>六、三起虚开案，数额最终被改在哪一步\u003C\u002Fh2>\u003Cp>\u003Cstrong>案例一，四千八百余万价税合计，税额认定被压缩。\u003C\u002Fstrong> 某网络科技公司实际控制人被指控控制十五家空壳公司，为十九家受票企业开出专用发票四百五十二份，价税合计四千八百四十三万余元，涉及税款五百五十七万余元。辩护围绕未实际抵扣部分、案发前主动补税、经传唤到案构成自首三点展开，法院采纳部分意见，在税额巨大的情况下判处有期徒刑十一年。\u003C\u002Fp>\u003Cp>\u003Cstrong>案例二，税额九万余元，不起诉。\u003C\u002Fstrong> 某中药材经营者在药品购销中采用提高开票价格再回流资金的方式开票，涉案税额九万余元。辩护指出该数额未达十万元入罪门槛，且下游企业已于立案后补缴税款十六万余元，未造成实际税款损失，检察机关作出不起诉决定。\u003C\u002Fp>\u003Cp>\u003Cstrong>案例三，普通发票近四亿元，不起诉。\u003C\u002Fstrong> 某公司以提供合规营销服务为名，在无真实推广业务的情况下为药企开票，普通发票价税合计近四亿元。辩护从业务真实性、开票目的、行业惯例三个角度提出意见，办案机关最终作出不起诉决定。票面金额巨大不等于结果一定重，关键看这笔票有没有形成实际税款损失。\u003C\u002Fp>\u003Ch2>七、法律依据\u003C\u002Fh2>\u003Col>\u003Cli>刑法第二百零五条，虚开增值税专用发票、用于骗取出口退税、抵扣税款发票罪，按虚开税款数额分三档量刑。\u003C\u002Fli>\u003Cli>刑法第二百零五条之一，虚开普通发票罪，按票面金额分情节严重与情节特别严重两档。\u003C\u002Fli>\u003Cli>刑法第二百零一条第四款，逃税行为人补缴应纳税款、缴纳滞纳金并已受行政处罚的，不予追究刑事责任。\u003C\u002Fli>\u003Cli>刑法第三十条，单位犯罪的认定，公司、企业、事业单位、机关、团体实施的危害社会行为，法律规定为单位犯罪的应当负刑事责任。\u003C\u002Fli>\u003Cli>刑法第三十一条，单位犯罪的处罚，对单位判处罚金，并对直接负责的主管人员和其他直接责任人员判处刑罚。\u003C\u002Fli>\u003Cli>刑法第六十四条，违法所得的一切财物应当追缴或者责令退赔。\u003C\u002Fli>\u003Cli>最高人民法院、最高人民检察院关于办理危害税收征管刑事案件适用法律若干问题的解释，2024 年施行，明确虚开税款数额十万元以上定罪处罚、五十万元以上为数额较大、五百万元以上为数额巨大，并规定不以骗抵税款为目的且未造成税款被骗损失的不以虚开论处。\u003C\u002Fli>\u003Cli>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（二），2022 年施行，涉税犯罪的立案追诉标准。\u003C\u002Fli>\u003Cli>刑事诉讼法第十五条，自愿如实供述罪行、承认指控事实、愿意接受处罚的，可以依法从宽处理。\u003C\u002Fli>\u003C\u002Fol>\u003Cp>本文仅供参考，不构成正式法律意见。\u003C\u002Fp>\u003Cp>祁增燕 卓安（西宁）律师事务所主任\u003C\u002Fp>","2026-11-12 17:06:13",{"id":46,"createdAt":29,"updatedAt":29,"deleted":34,"code":427,"name":428,"icon":429,"sort":46,"status":6,"seoTitle":10,"seoDescription":10,"seoKeywords":10},"professional","罪名分类","\u002Fuploads\u002F2026\u002F07\u002F14\u002F8cfc49d7-c529-46c5-a6f1-d03a37047b2b.png",{"title":431,"description":432,"keywords":35,"canonical":433,"image":423,"jsonLd":434},"公司因虚开被立案，涉案税额究竟是怎么算出来的 - 罪名分类 | 四川卓安律师事务所","摘要 税务稽查的移送函递到经侦手上，公司账户先被冻结，人还没被叫去问话，一份写着涉案税额的初查材料已经摆在桌上，这是虚开案件最典型的开场。不少人以为税额就是票面金额乘一个税率，上面写多少就认多少。等到真正看到卷宗才发现，这个案子的争议从来不在有没有开票，而在那笔数是怎么加出来的。实际算法并不复杂，只是和直觉不一样。虚开","https:\u002F\u002Fwww.zhuoanlaw.com\u002Fnews\u002Fprofessional\u002F1531",[435],{"@context":376,"@graph":436},[437,444],{"@type":438,"@id":433,"url":433,"headline":422,"description":432,"datePublished":439,"dateModified":440,"author":441,"publisher":442,"articleSection":428,"inLanguage":381,"image":443},"Article","2026-11-12T17:06:13+08:00","2026-11-12T17:09:31+08:00",{"@id":383},{"@id":383},"https:\u002F\u002Fwww.zhuoanlaw.com\u002Fuploads\u002F2026\u002F11\u002F12\u002Fa2a67123-46d1-4127-9d4d-71d62f3db96a.jpg",{"@type":445,"itemListElement":446},"BreadcrumbList",[447,450,452],{"@type":448,"position":6,"name":449,"item":373},"ListItem","首页",{"@type":448,"position":41,"name":428,"item":451},"https:\u002F\u002Fwww.zhuoanlaw.com\u002Fnews\u002Fprofessional",{"@type":448,"position":38,"name":422,"item":433}]