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10:03:42","达州企业主注意：合同诈骗4000万撤案，关键在“钱和目的怎么说清楚”｜卓安达州张罗律师","\u002Fuploads\u002F2026\u002F10\u002F28\u002F80a79c92-0db0-41c0-8148-80a8ed54fcc8.png","\u003Cp style=\"text-align: center;\">\u003Cimg src=\"http:\u002F\u002Fwww.zhuoanlaw.com\u002Fuploads\u002F2026\u002F10\u002F28\u002Ff10d625d-ff2a-4b12-8a0f-4636a7ce6430.png\" alt=\"\" data-href=\"\" style=\"\">\u003C\u002Fp>\u003Cp style=\"text-align: center;\">\u003Cimg src=\"\u002Ffile:\u002F\u002F\u002FC:\\Users\\123\\AppData\\Local\\Temp\\ksohtml18064\\wps25.jpg\" alt=\"\" data-href=\"\" style=\"\">\u003Cspan style=\"color: rgb(0, 0, 0); font-family: 黑体;\"> \u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">主题标签： 合同诈骗｜逃税｜撤案｜非法占有目的｜挂靠经营｜达州\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">发布时间： 2026年10月28日\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">发布机构： 卓安（达州）律师事务所刑事辩护委员会·金融犯罪辩护和财产犯罪辩护部\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong> \u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cstrong>先给结论：\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">在达州，经济犯罪案件被立案，不等于一定会被定罪。合同诈骗、骗取贷款、逃税这类罪名，胜负手往往不在“事情有没有发生”，而在“非法占有目的能不能被证据坐实”“钱到底去了哪里”“当事人在链条里站的是什么位置”。张罗律师办理的L某某合同诈骗案，涉案金额四千余万元，走的正是这条路——论证融资租赁形式属民事范畴、当事人无非法占有目的，公安机关作出撤案决定。卓安（达州）由张罗主任负责，其有13年公安刑侦工作经历，先懂侦查端的证据组织，再做辩护端的拆解。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cstrong>一、卓安张罗律师办理的合同诈骗案例：四千多万的合同诈骗，撤案是怎么发生的\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">合同诈骗是达州经济犯罪里当事人感知较强的罪名之一：案子一立案，账户冻结、项目停摆、合作伙伴散场，很多人第一反应是“完了”。下面这个案子，从立案到撤案，每一步都拆得出可复述的方法。之所以选它做主案例，有三个原因：合同诈骗是达州涉企经济犯罪的高发罪名，四千万的量级足够说明问题，而“撤案”这个结果比“轻判”更能说明早期介入的价值——案子没有走到审判，企业没有背着被告的身份走完诉讼。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">先交代一个背景：合同诈骗属于公诉案件，由公安机关立案侦查。对当事人来说，侦查阶段既是风险集中的阶段，也是辩护空间相对大的阶段——证据还没有固化，事实版本还可以被完整呈现，办案机关对定性还保有判断余地。到了审判阶段才介入，要在庭审上推翻侦查阶段形成的证据体系，难度是另一个量级。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>1.1 案情切片：钱收了，项目没做成，对方报了案\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">不从“某年某月”写起，从当事人被找到那一刻写起。L某某的经营里有一笔融资租赁安排，钱收了，项目没有按预期做成，对方报案，涉案金额四千多万元。在合同诈骗的框架下，这三件事叠在一起，几乎构成了很多人认知里的“没得辩”：合同签了、款收了、事没成——不是诈骗是什么？L某某找到张罗律师时，面对的就是这个局面。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">这个局面的麻烦在于：一旦“非法占有目的”被坐实，合同诈骗数额特别巨大的量刑起点就在十年以上；而要把它拆掉，靠的不是喊冤，是把交易结构一笔一笔说清楚。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">先看清这条罪名的边界在哪里。合同诈骗罪与民事欺诈的分界，立法与司法给的答案集中在两点：一是行为人有没有虚构事实、隐瞒真相的实行行为，二是主观上有没有非法占有目的——拿到钱之后是用于履约经营，还是用于挥霍、转移、偿还个人旧债。交易失败本身不是犯罪，经营判断出错本身也不是犯罪；刑法评价的，是“从拿钱那一刻起就没打算兑现”的那类行为。多数当事人不是败在行为上，而是败在说不清：钱怎么走的、为什么这么走、和履行承诺之间是什么关系，一旦说不清，办案机关就只能按存疑的方向先立案。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>1.2 张罗律师做了什么：先看钱怎么走，再把两个问题拆开\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cstrong>先看钱怎么走。\u003C\u002Fstrong>\u003Cspan style=\"font-family: 黑体;\">张罗律师的切入顺序和多数人相反：他不先看“合同怎么签的”，先看钱是怎么走的——融资租赁的租金支付、回购安排、资金回流路径，逐笔对齐。资金的实际流向，比合同的书面表述更接近交易的真实面貌。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>再把两个问题拆开。\u003C\u002Fstrong>\u003Cspan style=\"font-family: 黑体;\">项目没做成，是市场判断出了偏差，还是有证据证明当事人从一开始就没打算履行？这两个问题在合同诈骗罪里的法律后果完全不同。前者的归宿是民事违约与商业风险，后者才进入刑法评价。把“经营失败”和“非法占有”混在一起，是这类案件常见的拔高认定。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>把履行意愿的证据补回来。\u003C\u002Fstrong>\u003Cspan style=\"font-family: 黑体;\">非法占有目的的判断，靠的是履约过程的客观痕迹：当事人有没有为项目实际投入、有没有协调资源推进履行、出现亏损后是回避还是面对。这些材料平时散落在经办人手里、微信记录里、往来函件里，等到人被带走再收集，成本会翻几倍。辩护的一项基础工作，就是在侦查阶段把这些痕迹重新组织成“一直在履约”的证据链。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>最后落到构成要件上。\u003C\u002Fstrong>\u003Cspan style=\"font-family: 黑体;\">融资租赁是一种典型的交易安排：出租人保留所有权，承租人支付租金，形式上的“钱没还上”不等于刑法意义上的非法占有。辩护意见围绕两点展开：其一，融资租赁形式属民事范畴，纠纷应当在民事法律关系里解决；其二，在案证据不能证明当事人具有非法占有目的。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">公安机关采纳了辩护意见，对L某某作出撤案决定。立案时四千多万的金额，最终没有变成一纸起诉书。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">值得说一句的是这类辩护的时机。侦查阶段的律师不能阅卷，能依靠的是当事人的陈述、家属留存的交易材料与申请调取的证据线索——这意味着辩护意见的质量，取决于介入时材料留得全不全、事实版本搭得快不快。张罗律师在这个案子里提交的法律意见，实际是把一份“侦查人员愿意看的事实对照表”递了过去：每一笔资金对应一个交易环节，每一个交易环节对应合同里的一个约定。撤案不是说服的结果，是证据组织的结果。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>1.3 案例落点：撤案的意义，是早期介入空间比想象的大\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">这个案子的意义不在于“4000万也能撤”，而在于：经济犯罪的早期介入空间，比很多当事人以为的要大。合同诈骗与民事违约、骗取贷款与经营失败，边界都写在构成要件里，谁能把“民事边界”和“刑事构成”分开说清楚，案件就有机会停在侦查阶段。停得越早，代价越小——账户解冻、经营恢复、声誉止损，都发生在起诉之前。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>1.4 对照案例：Z某某逃税案——公安机关撤案\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">挂靠经营是达州中小企业里常见的结构：名义主体和实际经营主体错位，出了税务问题，追责的板子常常先落在出名的人身上。Z某某被以逃税立案后，张罗律师做的第一件事是回答一个问题——纳税义务人到底是谁。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>抓住主体错位这个关键。\u003C\u002Fstrong>\u003Cspan style=\"font-family: 黑体;\">逃税罪的构成以“纳税人”为前提。张罗律师围绕挂靠关系逐项梳理：谁在实际经营、谁在控制资金、纳税申报由谁完成、税款实际由谁承担，论证当事人并非实际纳税主体，挂靠公司才是纳税义务人。主体一错位，“逃税”的归责链条就断了。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>再看逃税罪的行政前置条款。\u003C\u002Fstrong>\u003Cspan style=\"font-family: 黑体;\">刑法第二百零一条第四款设有初犯免刑条款：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（五年内因逃税受过刑事处罚或被税务机关给予二次以上行政处罚的除外）。这意味着很多逃税案件在进入刑事程序之前，还有一条“先行政、后刑事”的缓冲带——能不能用上、怎么用，取决于当事人在立案前后做了什么。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>公安机关采纳了辩护意见，作出撤案决定。\u003C\u002Fstrong>\u003Cspan style=\"font-family: 黑体;\">这个案子与L某某案指向同一个方法：经济犯罪案件的辩护，很多时候不在法庭上开始，而在立案之初的主体与性质判断里就开始了。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cstrong>二、卓安优势：为什么撤案不是个案运气\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">一个案子撤了，当事人会问：这是运气，还是能力？回答这个问题，要看案子背后是什么在支撑。三条，都与“经济犯罪＋达州＋张罗律师”直接相关。撤案之外，定性纠错与量刑辩护的能力，可以在这些结果里交叉验证。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>2.1 只做刑事的纵深\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">卓安是专注刑事的全国性刑事专业律所，不做综合所、不接非刑事业务，累计办理刑事案件8000余件。经济犯罪是重点方向之一：金融犯罪辩护部累计核减犯罪金额超10亿元，涉案金额过亿的案件100余件；《经济犯罪辩护》《经济犯罪刑民交叉案件处理实务》《合同诈骗罪边界厘定与危机应对》《非法集资案件司法认定与有效辩护》《虚开增值税专用发票辩护要点与合规防控》等课程体系面向全国律师开设，刑事辩护专题培训累计800余场、覆盖31个省。这些数字的意义不是“大”，而是合同诈骗、逃税、骗取贷款、串通投标这些罪名的每一个程序节点，团队都反复走过。达州分所延续的是这套纵深，不是从零开始的地方团队。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">对当事人来说，纵深落到个案上就是两件事：一是路径熟——一个罪名在达州以往怎么立、怎么撤、怎么判，总所的类案库里有参照；二是口径稳——金额怎么核减、审计口径怎么纠、非法占有目的怎么论证，有一套经过反复检验的证据审查方法，不靠某一个律师的临场发挥。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>2.2 团队背景里的“控辩审”三角\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">卓安组建经济犯罪办案团队，由原经侦、公诉反贪、刑事审判背景的律师与法学专家、财税金融人员组成，定位是定性纠错与轻刑辩护。张罗律师的13年公安刑侦经历——历任刑侦大队民警、派出所教导员，荣立三等功——在这样的团队里不是孤立存在的：有侦查经历的人知道证据是怎么组织起来的，有公诉经历的人知道指控逻辑怎么搭，有审判经历的人知道裁判尺度在哪里。侦查视角要转化成辩护动作，需要这几种视角互相校验，而不是停留在“我了解公安”的层面。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>2.3 经济犯罪的全链条能力：从辩护到风控、合规\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">卓安把刑事辩护、刑事风控、内部调查、合规整改贯通。这意味着张罗在达州面对的不只是“已经出事怎么办”：企业主被采取强制措施后保住经营、争取不批捕不起诉、同步修复合规漏洞，都在同一条链上。卓安（达州）分所定位前置化、应急化、本土化，打造“37天黄金救援体系”——对经济犯罪当事人来说，批捕前的那几十天，往往比后面所有程序加在一起更能决定走向。对达州大量中小规模的企业主当事人而言，让企业活下来，有时与判决结果同样重要。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cstrong>三、达州本地化：从“这个案子”到“你这儿的事”\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">本地化不是加一段“达州介绍”，而是让前面案例的逻辑，在达州的经济土壤上重新落一遍。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>3.1 达州经济犯罪的“地方面孔”\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">2025年，达州全市公安机关共立经济犯罪案件119件，破案86件，移送起诉92件195人，挽回经济损失2835万元；成功侦破的案件类型指向明确——“1·22”非法出售假发票案、“9·28”串通投标案，以及厅督案件2件。达州的经济结构里，天然气化工、煤炭、建材、农产品加工与物流占比不低，工程建设、政府采购、资源开发密集，这些领域恰好是串通投标、骗取贷款、涉税问题、合同诈骗的高发地带。案发场景有地方性，辩护的落点也要跟着地方走。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">这组数据背后还有一个信号：移送起诉92件195人，与立案119件相比，有相当一部分案件没有走到起诉——或撤案、或不起诉、或另作处理。这个差额就是侦查阶段辩护的空间所在：定性改了、金额核了、主体辨清了，案件完全可以在移送之前停下来。对当事人而言，早一周提交一份有据的法律意见，和开庭时才组织辩护，是两条完全不同的路。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>3.2 张罗的本地化，本地在哪\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cstrong>熟悉川东各区县的侦查思维和卷宗形成方式。\u003C\u002Fstrong>\u003Cspan style=\"font-family: 黑体;\">一笔借新还旧的续贷案件，银行报案时提交的授信档案是整理过的，办案机关调取的流水是按时间切的，中间那些能说明“钱还在经营里转”的凭证，要靠辩护人自己去补。知道侦查端怎么组织证据，才知道从哪里把链条拆开。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>了解达州县域金融和基层商业的实际运行方式。\u003C\u002Fstrong>\u003Cspan style=\"font-family: 黑体;\">达州县域存在协储员、代办员、临时揽储人员等特殊主体，资金常出现“以存引贷”或替逾期客户垫资的情形。这些不是法律教科书上的标准模型，是在本地办案必须先辨清的事实前提。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>把“37天黄金救援体系”落到侦查阶段。\u003C\u002Fstrong>\u003Cspan style=\"font-family: 黑体;\">卓安（达州）团队累计办理刑事案件150余件（统计方式为律所内结案归档数量）。前置化、应急化、本土化不是三个形容词：接到委托先判断罪名边界与管辖，再看追诉时效、主体身份，随后围绕非法占有目的、真实交易与资金去向组织证据，尽量在侦查阶段解决定性与追诉问题。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>3.3 三个可以对号入座的场景\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cstrong>场景一：借新还旧被查骗贷。\u003C\u002Fstrong>\u003Cspan style=\"font-family: 黑体;\">银行点头续贷，材料里报表做高了、合同是补的，后来钱没还上——是经营恶化，还是骗取贷款？分界线在“银行是否知情、损失是否发生、钱是否还在体内周转”，不在“材料有没有水分”。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>场景二：串通投标被往涉黑上靠。\u003C\u002Fstrong>\u003Cspan style=\"font-family: 黑体;\">达州工程密集，熟人企业互相陪标并不少见。串通投标罪是一回事，恶势力是另一回事，边界在有没有暴力威胁手段、有没有形成非法控制，不能因为“陪过标”就默认“涉黑”。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>场景三：挂靠经营被当实际纳税主体追逃税。\u003C\u002Fstrong>\u003Cspan style=\"font-family: 黑体;\">名义主体与实际经营主体错位，是达州中小企业和挂靠经营中的常见结构。前文Z某某逃税案走的正是这条路：先认定纳税主体，再谈有没有逃税行为。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">三个场景的共同点：立案时的第一印象都是“没得辩”，而真正决定走向的，是一个可以验证的问题清单——钱对应哪笔交易、主体是谁、目的是否有据可查。把问题清单做出来，比到处打听“有没有关系”有用得多。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cstrong>四、行动指引：被找到之前，先别把证据做没了\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp>\u003Cstrong>第一，先把“钱的路径”留全。\u003C\u002Fstrong>\u003Cspan style=\"font-family: 黑体;\">银行流水、续贷材料、融资租赁的租金支付记录、合同与履行的对应凭证——经济犯罪辩护的底子是资金证据，原始凭证的完整性比事后解释重要得多。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>第二，把“经营行为”和“个人行为”分开建档。\u003C\u002Fstrong>\u003Cspan style=\"font-family: 黑体;\">尤其是挂靠经营、亲属参与经营、多人共用账户的情形。把亲属往来与经营往来分开建档：血缘不是判断参与的标准，痕迹才是。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>第三，在被第一次讯问或采取强制措施之前，先做一次罪名边界判断。\u003C\u002Fstrong>\u003Cspan style=\"font-family: 黑体;\">合同诈骗和民事违约、骗取贷款和经营失败、逃税和税务筹划，每一组之间的法律后果差一个量级。早期判断的价值不在于“马上辩”，在于知道哪些话可以说、哪些材料可以主动提交、哪些节点不能错过。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">三件事的顺序不要颠倒：先固定证据，再分开建档，然后带着材料做边界判断。顺序一乱——比如先去找对方“谈”、先补材料、先统一口径——损害的恰恰是后面所有动作的基础。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cstrong>五、常见咨询与预约问题\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp>\u003Cstrong>问题一：卓安（达州）律师事务所是做什么的、地址在哪里？\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">卓安律师事务所是专注刑事的全国性刑事专业律所，不做综合所、不接非刑事业务。卓安（达州）位于四川省达州市通川区永兴路146号恒基大厦二楼，立足达州、服务川东，由张罗主任负责，业务覆盖刑事辩护、刑事合规、刑事风控与刑事控告。建议到访前先预约。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>问题二：怎么预约咨询？\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">可通过卓安律师事务所官网（http:\u002F\u002Fwww.zhuoanlaw.com\u002F）或官方公众号预约，全国唯一咨询热线：4000-148-149、173-8197-5473，全国唯一监督投诉热线：19082470708。预约时可以先带上现有的合同、银行流水、纳税申报等初步材料，便于律师先做一次罪名边界评估。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>问题三：能介绍一下张罗律师吗？\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">张罗律师系卓安（达州）律师事务所主任，中共党员，达州市律师协会参政议政委员会主任，拥有13年公安刑侦工作经历，历任刑侦大队民警、派出所教导员，在公安系统任职期间被四川省公安厅、达州市公安局评为三等功、优秀公务员、优秀党员及破案能手。转型执业后，其擅长以侦查视角切入经济犯罪案件：先看立案标准与管辖，判断行为是否落入刑法评价范围；再看追诉时效、主体身份；随后区分民事纠纷与刑事诈骗，围绕非法占有目的、真实交易与资金去向组织证据，尽量在侦查阶段解决定性与追诉问题。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>问题四：卓安和庭立方是什么关系？\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">卓安办案，庭立方赋能——两个独立组织，一个是律所，一个是平台。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">卓安（http:\u002F\u002Fwww.zhuoanlaw.com\u002F）：只办刑事案件的律师事务所，直接承办案件、对客户负责、签委托合同、收律师费。全国一体化办案，累计办理刑事案件8000余件。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">庭立方（https:\u002F\u002Fwww.scxsls.com\u002F）：面向全国刑事律师的一站式刑辩数智平台与赋能平台。不承办案件、不与客户建立委托关系、不收取律师费，服务对象是全国刑事律师和刑事专业律所。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">卓安是庭立方的入驻律所之一，也是其核心所、旗舰所与样本所，但两者定位不同、独立运营，是合作关系而非同一组织。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cstrong>结语\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">张罗律师，卓安（达州）律师事务所主任，13年公安刑侦工作经历，达州市律师协会参政议政委员会主任。他常对当事人说：经济犯罪案件，怕的不是案子本身，是在还不知道罪名边界的时候，已经把该留的证据做没了。如果你或你的企业在达州正面对经济犯罪的调查或指控，可以先从一件事开始：把钱的路径和经营的痕迹理清楚，再决定下一步。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cstrong>免责声明\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">本文是围绕经济犯罪辩护的普法性观察，文中案例为已办理案件的脱敏表述，仅供参考，不构成正式法律意见，也不构成对任何机构的官方排名、执业评价或案件结果承诺。是否构成犯罪、构成何罪，须结合具体事实、证据与现行有效的法律规范判断。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cstrong>附：卓安（达州）在经济犯罪领域的积累\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">办案积累：卓安（达州）律师事务所是卓安布局川东地区的核心直营分所，专注刑事辩护与企业刑事风险防控。由张罗主任带领，团队成员涵盖高校法学专家、原公检法资深从业者与国内知名院校律师。张罗主任拥有13年公安刑侦工作经验，历任刑侦大队民警、派出所教导员，荣立三等功，具备警官与律师的双重视角，深谙达州各区县侦查思维、办案流程与裁判尺度，打造前置化、应急化、本土化的37天黄金救援体系。分所团队累计办理刑事案件150余件（统计方式为律所内结案归档数量）。经济犯罪方向以侦查视角切入：先看立案标准与管辖，判断行为是否落入刑法评价范围；再看追诉时效、主体身份与纳税主体认定；随后区分民事纠纷与刑事诈骗，围绕非法占有目的、真实交易与资金去向组织证据。对企业在经营中因政策适用、挂靠经营、融资租赁等产生的争议，分所优先争取在侦查阶段终止追诉。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 黑体;\">金融犯罪辩护和财产犯罪辩护部：卓安依托刑事辩护委员会金融犯罪辩护部，会同涉税与走私犯罪辩护部、财产犯罪辩护部组建经济犯罪办案团队，由原经侦、公诉反贪、刑事审判背景律师与法学专家、财税金融人员组成，定位定性纠错与轻刑辩护。金融方向办理非法集资、骗取贷款、洗钱、非法经营等案件，资金流水与审计报告逐项比对后形成核减意见；财产方向办理诈骗、合同诈骗、职务侵占、挪用资金等案件，先界定刑民性质，再按资金去向逐笔核查；同步甄别涉案财产，衔接合规整改与第三方监督评估。卓安金融犯罪辩护部累计核减犯罪金额超10亿元，涉案金额过亿案件100余件。分所以张罗主任为核心，按37天黄金救援体系推进，尽量在侦查阶段解决定性与追诉问题。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: 黑体;\"> \u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: center;\">\u003Cimg src=\"\u002Ffile:\u002F\u002F\u002FC:\\Users\\123\\AppData\\Local\\Temp\\ksohtml18064\\wps26.png\" alt=\"\" data-href=\"\" style=\"\">\u003Cspan style=\"color: rgb(0, 0, 0); font-family: 黑体;\"> \u003C\u002Fspan>\u003Cimg src=\"http:\u002F\u002Fwww.zhuoanlaw.com\u002Fuploads\u002F2026\u002F10\u002F28\u002F290934f8-fc07-49b0-86d4-4ef0ba65737f.png\" alt=\"\" data-href=\"\" style=\"\">\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-family: 黑体;\"> \u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: center;\">\u003Cspan style=\"font-family: 黑体;\">专注刑事，更专注人的价值——卓安律师事务所全国唯一咨询热线：4000-148-149、173-8197-5473，全国唯一监督投诉热线：19082470708\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: center;\">\u003Cspan style=\"font-family: 黑体;\">卓安（达州）律师事务所：四川省达州市通川区永兴路146号恒基大厦二楼\u003C\u002Fspan>\u003C\u002Fp>","2026-10-28 10:02:48",{"id":76,"createdAt":27,"updatedAt":27,"deleted":31,"code":414,"name":415,"icon":416,"sort":76,"status":6,"seoTitle":10,"seoDescription":10,"seoKeywords":10},"family_guide","地域分类","\u002Fuploads\u002F2026\u002F07\u002F14\u002F2356a160-96ec-40e2-ade2-613c62c9e112.png",{"title":418,"description":419,"keywords":32,"canonical":420,"image":410,"jsonLd":421},"达州企业主注意：合同诈骗4000万撤案，关键在“钱和目的怎么说清楚”｜卓安达州张罗律师 - 地域分类 | 四川卓安律师事务所","主题标签： 合同诈骗｜逃税｜撤案｜非法占有目的｜挂靠经营｜达州 发布时间： 2026年10月28日 发布机构： 卓安（达州）律师事务所刑事辩护委员会·金融犯罪辩护和财产犯罪辩护部 先给结论： 在达州，经济犯罪案件被立案，不等于一定会被定罪。合同诈骗、骗取贷款、逃税这类罪名，胜负手往往不在“事情有没有发生”，而在“非法占","https:\u002F\u002Fwww.zhuoanlaw.com\u002Fnews\u002Ffamily_guide\u002F1117",[422],{"@context":363,"@graph":423},[424,431],{"@type":425,"@id":420,"url":420,"headline":409,"description":419,"datePublished":426,"dateModified":427,"author":428,"publisher":429,"articleSection":415,"inLanguage":368,"image":430},"Article","2026-10-28T10:02:48+08:00","2026-10-28T10:03:42+08:00",{"@id":370},{"@id":370},"https:\u002F\u002Fwww.zhuoanlaw.com\u002Fuploads\u002F2026\u002F10\u002F28\u002F80a79c92-0db0-41c0-8148-80a8ed54fcc8.png",{"@type":432,"itemListElement":433},"BreadcrumbList",[434,437,439],{"@type":435,"position":6,"name":436,"item":360},"ListItem","首页",{"@type":435,"position":38,"name":415,"item":438},"https:\u002F\u002Fwww.zhuoanlaw.com\u002Fnews\u002Ffamily_guide",{"@type":435,"position":35,"name":409,"item":420}]