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20:06:56",11,"公司在海外赚的钱直接留在境外没申报，这是省税还是犯罪？","\u002Fuploads\u002F2026\u002F10\u002F25\u002F36a0cafa-04e2-496f-b0f0-a56cbd1767a9.jpg","\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">结论先行：留在境外不等于不用申报，更不等于不用纳税。中国税收居民从境内和境外取得的所得，依法都要申报纳税——不申报这件事，可能落在逃税罪的射程内。至于逃汇罪，它的主体有特定要求，一般民营企业并不适用；但\"主体不适格\"只挡住了其中一个罪名，没有挡住全部风险。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>一、一个听起来很合理的做法\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">先讲一个场景。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">陈总的公司在东南亚做工程，项目款直接打到了公司在当地开立的账户。工程结束，钱没调回国内。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">他的理由是：\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">\"这笔钱是在境外赚的，又要用于在当地的下一个项目，调回来还要再走一遍手续。再说，我在当地已经交过税了，总不能交两次吧？\"\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">这个理由听起来非常合理。而且它由三个部分组成，每一部分都值得单独回答：\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">第一部分：\"钱在境外赚的，不用申报。\"\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">第二部分：\"在境外已经交过税了。\"\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">第三部分：\"钱没调回境内。\"\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">这三个判断，\u003C\u002Fspan>\u003Cstrong>每一个都与税法的设计不一致。\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\"> 我们一个一个说。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>二、背景与概念界定：三个必须纠正的认知\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cstrong>2.1 纠正一：境外所得也要申报\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cstrong>居民个人\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">从中国境内和境外取得的所得，依法缴纳个人所得税。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cstrong>居民企业\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">应当就其来源于中国境内、境外的所得缴纳企业所得税。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">所以，\u003C\u002Fspan>\u003Cstrong>\"钱在境外赚的\"不构成不申报的理由。\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">这里还要提醒一个专门针对\"把利润留在境外\"的条款：\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">居民个人控制的，或者居民个人和居民企业共同控制的、设立在实际税负明显偏低国家（地区）的企业，无合理经营需要，对应当归属于居民个人的利润不作分配或者减少分配的，税务机关有权按合理方法调整。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">翻译成大白话：\u003C\u002Fspan>\u003Cstrong>你以为把钱留在境外公司里不分红就没事，税法里专门留了一条来管这件事。\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cstrong>2.2 纠正二：境外交过税 ≠ 不用申报\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">这一点是很多人的知识盲区。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">在境外已经缴纳的税款，通常可以在境内应纳税额中抵免——但抵免是有条件和限额的，而且必须先申报、再抵免。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">关键差别在这里：\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>· 错误的做法\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">：在境外交过税了，所以我不申报。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>· 正确的做法\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">：申报境外所得，同时申请境外已缴税款的抵免。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cstrong>同样是\"境外已交税\"，申报抵免是合规，不申报是违规。\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\"> 两者的性质完全不同，但很多人把它们当成了一件事。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>2.3 纠正三：钱有没有调回来，不是判断标准\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">纳税义务的产生，看的是\u003C\u002Fspan>\u003Cstrong>所得是否实现、是否归属于你\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">，而不是资金在哪个账户里。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">钱放在境外账户里，不改变它的性质。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">这一点在跨境业务里尤其重要——很多人把\"资金留在境外\"当成一个税务安排，实际上它在税法上什么都不是。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>2.4 两个罪名：逃税与逃汇\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">现在讲罪名，这里有一个必须说清楚的专业点。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">逃税罪（刑法第二百零一条）。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">采取欺骗、隐瞒手段进行虚假纳税申报或者不申报，逃避缴纳税款数额较大并且占应纳税额百分之十以上的，处三年以下有期徒刑或者拘役，并处罚金；数额巨大并且占应纳税额百分之三十以上的，处三年以上七年以下有期徒刑，并处罚金。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">注意两个\"并且\"：\u003C\u002Fspan>\u003Cstrong>数额和占比要同时达标。\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">而逃税罪有一个极其重要的通道——\u003C\u002Fspan>\u003Cstrong>初犯免责\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">：经税务机关依法下达追缴通知后，补缴应纳税款、缴纳滞纳金、已受行政处罚的，不予追究刑事责任；\u003C\u002Fspan>\u003Cstrong>但五年内因逃避缴纳税款受过刑事处罚或者被税务机关给予二次以上行政处罚的除外。\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">逃汇罪（刑法第一百九十条）。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">这里要讲清楚一件很多人不知道的事：\u003C\u002Fspan>\u003Cstrong>逃汇罪的主体是国有公司、企业或者其他国有单位。\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">行为是：违反国家规定，擅自将外汇存放境外，或者将境内的外汇非法转移到境外，情节严重。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">所以，一般的民营企业主，通常不构成逃汇罪的主体。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">但这句话必须马上接下半句：\u003C\u002Fspan>\u003Cstrong>主体不适格只挡住了逃汇罪这一个罪名，没有挡住全部风险。\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\"> 同样的资金动作，可能落在逃税、非法经营（非法买卖外汇）、或者洗钱上。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">这正是为什么\"我又不是国企，逃汇跟我没关系\"这句话是有害的——它给人一种虚假的安全感。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>三、判断标准：三笔账，两条路\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cstrong>3.1 第一笔账：身份账\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">先确认：我是不是中国税收居民？\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>· 个人\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">：在中国境内有住所，或者无住所而一个纳税年度内在中国境内居住累计满183天。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>· 企业\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">：依法在中国境内成立，或者依外国（地区）法律成立但实际管理机构在中国境内。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">这一笔账决定你有没有申报境外的义务。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>3.2 第二笔账：所得账\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">把境外收入按性质分清楚：\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>· \u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">境外工程、服务收入？有没有合同、验收、结算单？\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>· \u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">境外投资收益？股息、利息、转让所得，分别是多少？\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>· \u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">境外劳务？有没有派遣协议和完税凭证？\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cstrong>分类很重要\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">，因为不同性质的所得，申报口径和抵免规则不同。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>3.3 第三笔账：完税账\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cstrong>· \u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">在境外已经缴了多少税？有没有完税凭证？\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>· \u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">这部分能不能抵免？限额是多少？\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>· \u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">抵免之后，境内还要补多少？\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cstrong>这是最实际的一笔账。很多企业算完才发现：抵免之后要补的，比想象中少。\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\"> 而\"以为很多所以干脆不报\"，是最常见的错误决策。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>3.4 两条路：合规路径与风险路径\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">做完三笔账，你会面对两条路：\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cstrong>合规路径：\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\"> 主动申报 → 申请境外税收抵免 → 补缴差额 → 建立常态机制。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cstrong>风险路径：\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\"> 不申报 → 被比对发现 → 补税加滞纳金加罚款 → 累计行政处罚次数 → 第三次直接进入刑事程序。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">这两条路的分岔点，就在\"主动\"这两个字上。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>四、多案例拆解\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cstrong>案例一：L某案——\"跨境＋税\"的组合里，金额是可以被打下来的\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">这起案件涉及走私，但它的结构是\"跨境业务＋税款\"，对理解境外收入的税务风险极有参考价值。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">L某所在单位要进口一台设备，按当时政策进口需缴纳数额不小的税收。单位此前未进口过设备，于是找到一家报关代理公司代为申报。\u003C\u002Fspan>\u003Cstrong>代理公司工作人员告知：只要把设备参数中的直径修改到一米以上，就符合免税条件。\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">L某是负责此次设备进口的技术负责人，负责在技术协议上签字。他听了代理公司的意见，觉得\u003C\u002Fspan>\u003Cstrong>这是为单位节约，打个\"擦边球\"，也不是为自己谋取利益\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">，于是在修改后的技术协议上签了字。公司随后成功获得了海关免税批文。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">四年后，海关发现这台设备的参数不符合要求，启动调查。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">此时的L某已经调离该公司。他没有躲，在海关调查时积极配合、说明情况。此后，他仍然被刑事拘留。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">涉案金额巨大，若无从轻减轻情节，刑期可能接近十年。侦查阶段和审查起诉阶段，律师两次申请取保候审均未获准——办案机关的理由很直接：数额巨大，量刑应远超三年，不符合取保条件。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">审判阶段，陈武律师、曾莉律师提出了完整的辩护意见，其中三条尤其关键：\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cstrong>第一条：不是直接负责的主管人员。\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\"> 本人不是本次单位走私犯罪直接负责的主管人员。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cstrong>第二条：自动投案，认定自首。\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\"> L某是在侦查机关没有采取强制措施、仅通知协助调查的情况下主动到案的，其到案经过完全符合司法解释关于自动投案的规定，依法应当认定为自首。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">第三条：金额核减。** **偷逃税款的认定不符合客观事实，其实际金额应当远低于指控数额。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">并据此建议法庭适用缓刑。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">这个案子对\"境外收入\"问题的三层启示：\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>· 时间不是屏障。\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\"> 四年前签的那个字，四年后照样找上门。\u003C\u002Fspan>\u003Cstrong>\"事情过去很久了\"从来不是判断风险的标准。\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cstrong>· \"不是为了自己\"不能免责。\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\"> L某确实是为单位节约、没有为自己谋利——但这并不能阻止程序启动。\u003C\u002Fspan>\u003Cstrong>它能影响量刑，不能改变定性。\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cstrong>· 金额是可以被打下来的。\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\"> \"实际金额应当远低于指控数额\"——在涉税案件里，金额是量刑的主要标尺，而它同时也是最容易被高估的东西。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>案例二：廖某案——同样是\"不申报\"，为什么结果是免予刑事处罚\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">在被称为\"刑法修正案（七）出台后四川第一逃税案\"的案件中，廖某作为公司法定代表人，与公司会计以\u003C\u002Fspan>\u003Cstrong>\"鸳鸯发票\"\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">的形式为八家单位开具发票——发票记账联填写的金额很小，并按此向税务机关申报纳税。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">案发后经鉴定，公司少缴税金占当年应缴税金的比例逐年上升。案件经历了检察院撤回起诉后又再次提起公诉的过程。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">卓安律师团队的处理，是\"定性＋补救\"两条腿走路：\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">第一条腿：把指控打薄。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">承办律师在复盘时说得很坦率：\u003C\u002Fspan>\u003Cstrong>就本案而言，事实方面基本没有问题，想要无罪判决比较难。\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\"> 团队再三权衡后，\u003C\u002Fspan>\u003Cstrong>把辩护目标定为\"争取免于刑事处罚\"。\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">围绕这个目标，最关键的一击是\"数额巨大\"缺乏法律依据：\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>· \u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">刑法修正案（七）颁布后，没有配套的司法解释对逃税罪的金额给予详尽规定，\"数额巨大\"没有具体标准；\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>· \u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">起诉书援引的《关于办理偷税、抗税刑事案件具体应用法律若干问题的解释》，是针对原刑法偷税罪的，已经失效；\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>· \u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">起诉书援引的《全国人大常委会关于惩治偷税、抗税犯罪的补充规定》，也已经宣布废止。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">律师的结论是：\u003C\u002Fspan>\u003Cstrong>在没有法律规定的情况下，通过主观认定或推定来认定\"数额巨大\"，不符合法律规定，也违背了罪刑法定原则。\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">第二条腿：把后果补上。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">廖某案发后积极补缴税款和滞纳金，\u003C\u002Fspan>\u003Cstrong>国税部分全部补齐\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">。还有一笔城建税因客观原因未能实际缴纳——本案是国税局稽查案件，地税局没有稽查、也无任何资料——\u003C\u002Fspan>\u003Cstrong>但她仍然多次要求缴纳该部分税款。\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">承办律师在复盘时特别指出：\u003C\u002Fspan>\u003Cstrong>被告的这些补救措施及主动行为让法庭看到了她改过自新的意愿和行动。\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">最终结果：法院一审认定罪名成立，采纳辩护意见，\u003C\u002Fspan>\u003Cstrong>对廖某免于刑事处罚\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">。宣判那天她异常紧张，因为一旦判刑就面临马上被关押——结果远远超出预期。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">这个案子对境外收入问题的借鉴：\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cstrong>补缴要彻底，而且要留痕。\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\"> 连那笔\"缴不进去\"的税，也要反复表达缴纳意愿——这个动作在法庭上是被看见的。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>案例三：路径对照——为什么\"怎么出去的\"比\"有没有出去\"更关键\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">第三个要讲的，不是某一个案子，而是一条路径对照。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">在一起非法买卖外汇案中，承办律师提出的三层论证值得再看一遍：\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">非法买卖外汇中的\"买卖\"必须是一种经营行为；作为经营行为的买卖必须具有市场性和营利性；因此这种行为只能是\"又买又卖\"或者\"卖\"。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">把这个逻辑放进\"境外收入\"的场景，会得到一条非常实用的判断线：\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">同样是钱在境外——\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>· 通过正规渠道汇出、依法申报、办理抵免\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\"> → 合规，没有问题；\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>· 偶尔一次自用购汇\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\"> → 通常不构成非法经营罪；\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>· 长期、反复、以营利为目的、面向不特定对象买卖外汇\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\"> → 是经营行为，可能构成非法经营罪；\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>· 虚构贸易背景、虚构服务合同把资金转移出境\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\"> → 这条路最危险，它可能同时牵出逃税、非法经营、甚至洗钱。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cstrong>最后一条是真正的分水岭：\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\"> 有没有真实的业务背景。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">有真实业务的跨境资金，即便手续上有瑕疵，通常还是\"怎么规范\"的问题；\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">虚构背景的跨境资金，从一开始就是\"是不是犯罪\"的问题。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>五、实操建议与风险提示\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cstrong>5.1 现在就做的四件事\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">第一，列一张境外所得清单。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">按年度、按项目、按性质，把境外收入列出来。这张表是所有后续动作的基础。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">第二，逐项核对完税与抵免。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">在境外缴了多少税？有没有完税凭证？能不能抵免？抵免限额是多少？\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">第三，主动申报。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">有应申报未申报的，主动向税务机关说明并补申报，同时申请境外税收抵免。\u003C\u002Fspan>\u003Cstrong>注意：主动，是这个动作里最值钱的部分。\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">第四，建立常态机制。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">把境外所得的申报纳入年度流程，让它成为例行工作，而不是某一年突然想起来的一件事。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>5.2 已经被问到了：顺序不能错\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cstrong>第一步，停下来。\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\"> 停止任何新的跨境资金动作。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cstrong>第二步，算清楚。\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\"> 把境外所得、已缴税款、应补税款三张表做出来。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">第三步，主动处理。** 在税务机关下达追缴通知后，及时补缴税款和滞纳金——**这是\"初犯免责\"通道的入口。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">第四步，绝不做\"处置\"动作。** 不改账、不补凭证、不倒签合同、不删邮件。**事后处置证据是独立的犯罪，往往比原案更重。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">第五步，请两个专业人士。** 税务师解决\"怎么算、怎么抵免\"，律师判断\"会不会进刑事程序\"。**这两件事不能互相替代。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>5.3 五个必须避开的坑\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cstrong>· 不要认为\"钱没进境内就不用申报\"。\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\"> 纳税义务看的是所得归属，不是资金位置。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>· 不要认为\"境外交过税就不用申报\"。\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\"> 要先申报、再抵免，顺序不能反。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>· 不要虚构贸易背景转移资金。\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\"> 这是从\"不规范\"跨到\"犯罪\"的那一步。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>· 不要忽略五年内行政处罚次数的累计。\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\"> 两次之后，初犯免责的窗口永久关闭。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>· 不要用\"我又不是国企\"来安慰自己。\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\"> 逃汇罪的主体问题只挡住了一个罪名。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>5.4 一条正面的提醒\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">最后说一句可能有点反直觉的话：\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">很多企业算完账才发现，抵免之后需要补缴的数额，比想象中少得多。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">而之所以会走到\"干脆不报\"这一步，往往是因为——\u003C\u002Fspan>\u003Cstrong>没有算过这笔账，只是凭感觉觉得\"应该很多\"。\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cstrong>所以，最重要的一步其实是第一步：把它算清楚。\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\"> 算清楚之后，大多数情况都是可以解决的。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>六、总结\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">回到陈总。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">他的三个理由，每一个听起来都合理，每一个都与税法的设计不一致：\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>· \u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">\"钱在境外赚的\" → 境外所得也要申报；\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>· \u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">\"在境外已经交过税\" → 要先申报，再申请抵免；\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>· \u003C\u002Fstrong>\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">\"钱没调回来\" → 纳税义务看所得归属，不看资金位置。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">而关于逃汇罪——他说\"我又不是国企\"，这句话对了一半：\u003C\u002Fspan>\u003Cstrong>民营企业主通常确实不构成逃汇罪的主体。但这句话挡不住逃税，也挡不住非法经营和洗钱。\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"text-indent: 22pt;\">\u003Cspan style=\"color: rgb(34, 34, 34); font-family: 宋体;\">记住三句话：\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">第一，申报义务看的是所得归属，不是钱放在哪个账户里。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">第二，境外已缴的税要\"申报后抵免\"，不是\"不用申报\"。顺序反了，性质就变了。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">第三，逃汇罪的主体问题只挡住了一个罪名。真正的安全感，来自把账算清楚、主动申报。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: rgb(102, 102, 102); font-family: 楷体;\">本文由卓安刑事法律风控与危机应对团队供稿，所引案例均已脱敏处理，不涉及对结果的承诺。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 宋体;\">附：卓安刑事风控\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 宋体;\">把跨境资金的边界划在事前\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 宋体;\">一个境外账户、一份境外保单、一次私下换汇、一笔\"帮忙走账\"——跨境资金的问题，往往不是在出事那天才出现的，而是在开户、投保、换汇的那一刻就已经埋下。卓安刑事风控委员会做的，是在这些动作发生之前，把边界说清楚、把痕迹留下来。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 宋体;\">一、卓安刑事风控委员会\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 宋体;\">卓安由成安博士于2013年发起设立，是全国首批专注刑事的专业律师事务所之一。卓安刑事风控委员会由成安博士发起设立，使命是\"为事业筑防线，为人生守平安\"。十余年间，委员会把刑事风控拆成四个动作——排查、培训、建制度、处置危机，并从人员、组织、行业与领域四个维度分层识别风险点，累计为全国企业高管授课500余场、服务各类企业1000余家、办结企业合规整改与合规不起诉30余件。承担这些服务的，是长期办理职务犯罪、经济犯罪案件的刑事律师，其中三分之一曾任职于公安、检察、法院。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 宋体;\">二、与本期主题直接相关的三个业务部\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 宋体;\">企事业风控部：从岗位与业务流程两个方向逐环节排查——跨境收付款、购汇付汇、账户的开立与使用，形成风险清单后逐条出具整改意见，已在上市公司、国有企业、金融机构、医药企业与科创企业等1000余家单位落地。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 宋体;\">刑事合规建设部：负责企业刑事合规体系的设计与落地，做合规制度起草与审查、合规风险评估、第三方尽职调查与迎评材料准备，业务重点落在涉案企业合规整改、IPO前刑事合规尽调、行刑衔接沟通与专项合规体系搭建；已办结的30余件合规整改与合规不起诉案件，在方案出具后都继续跟进落地。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 宋体;\">专项风控部：处理企业与个人面临的突发刑事危机，接到情况后先判断风险性质与所处阶段，再安排陈述口径与应对步骤，业务包括风险征兆识别、谈话与陈述准备、陪同接受询问的内部辅导与内部调查指导。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 宋体;\">三、积累与代表性项目\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 宋体;\">委员会服务的行业集中在医药、金融、建筑、科技四类，企业类型覆盖上市公司、国有企业、金融机构、医药企业与科创企业，同时办理涉案金额过亿的经济犯罪案件100余件。代表性项目包括：某全国连锁建筑工程集团招投标与商业贿赂合规体系，排查出风险点300多项，逐条出具整改方案并跟进落地；四川某头部制造企业虚开风险防控，企业完成税务合规重塑，未被刑事立案。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 宋体;\">四、核心成员\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 宋体;\">首席律师成安博士，执业近30年，委员会发起人，四川省涉案企业合规第三方监督评估机制专业人员，长期研究企业经营与履职中的刑事风险边界；\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 宋体;\">主任何冰冰律师，前市级人民检察院员额检察官、反贪局侦查科科长，熟悉指控逻辑与证据形成过程；\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 宋体;\">执行主任艾述洪律师，四川省首批刑事专业律师、高级律师，长期聚焦企业刑事合规与风险识别防范；\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 宋体;\">副主任魏军律师，原市中级人民法院刑二庭副庭长，曾借调最高人民法院参与刑事庭审规程起草。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 宋体;\">专业战队以事实和法律为依据开展辩护，不作结果承诺。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 宋体;\">遇刑案，找卓安　｜　咨询热线：4000-148-149\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>","2026-10-25 20:06:29",{"id":407,"createdAt":413,"updatedAt":413,"deleted":31,"code":414,"name":415,"icon":32,"sort":225,"status":6,"seoTitle":32,"seoDescription":32,"seoKeywords":32},"2026-10-21 17:06:00","CA","成安博士专栏",{"title":417,"description":418,"keywords":32,"canonical":419,"image":409,"jsonLd":420},"公司在海外赚的钱直接留在境外没申报，这是省税还是犯罪？ - 成安博士专栏 | 四川卓安律师事务所","结论先行：留在境外不等于不用申报，更不等于不用纳税。中国税收居民从境内和境外取得的所得，依法都要申报纳税——不申报这件事，可能落在逃税罪的射程内。至于逃汇罪，它的主体有特定要求，一般民营企业并不适用；但\"主体不适格\"只挡住了其中一个罪名，没有挡住全部风险。 一、一个听起来很合理的做法 先讲一个场景。 陈总的公司在东南亚","https:\u002F\u002Fwww.zhuoanlaw.com\u002Fnews\u002FCA\u002F1040",[421],{"@context":361,"@graph":422},[423,430],{"@type":424,"@id":419,"url":419,"headline":408,"description":418,"datePublished":425,"dateModified":426,"author":427,"publisher":428,"articleSection":415,"inLanguage":366,"image":429},"Article","2026-10-25T20:06:29+08:00","2026-10-25T20:06:56+08:00",{"@id":368},{"@id":368},"https:\u002F\u002Fwww.zhuoanlaw.com\u002Fuploads\u002F2026\u002F10\u002F25\u002F36a0cafa-04e2-496f-b0f0-a56cbd1767a9.jpg",{"@type":431,"itemListElement":432},"BreadcrumbList",[433,436,438],{"@type":434,"position":6,"name":435,"item":358},"ListItem","首页",{"@type":434,"position":38,"name":415,"item":437},"https:\u002F\u002Fwww.zhuoanlaw.com\u002Fnews\u002FCA",{"@type":434,"position":35,"name":408,"item":419}]