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17:33:52","稽查说要移送公安，现在补税还来得及吗？","\u002Fuploads\u002F2026\u002F10\u002F26\u002F84405abc-bb1a-49cb-b635-32ff66e15805.jpg","\u003Ch2>摘要\u003C\u002Fh2>\u003Cp>稽查人员临走时说了一句，这个情况可能要按规定移送。接下来这段时间，多数老板做的第一件事是算钱，第二件事是找人。这两件事都不是最要紧的。补税有没有用，先看涉嫌的是哪一类：逃税有一条法定出口，虚开没有。再看时点，法律认的界是公安机关立案之前，不是稽查局开口的那一天。最后看齐不齐，税款、滞纳金、行政处罚三样必须同时到位，只补税不缴罚款，等于白补。这篇讲清三个判断，讲清这个窗口期到底有多长，也讲清五个动作会把本来还能补的案子做成刑事。补缴不是一道免罪开关，它是一件有严格适用条件的事，条件差一样，结果差一档。已经移送的也别急着放弃，那时争的东西变了，能做的事还在。\u003C\u002Fp>\u003Chr\u002F>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Ch2>一、现在补税还有没有用，先看涉嫌的是哪一类\u003C\u002Fh2>\u003Cp>\u003Cstrong>先说结论：有用，但只对其中一类有用。\u003C\u002Fstrong> 判断标准不在补多少钱，在稽查认定的是少缴税款，还是虚开发票。\u003C\u002Fp>\u003Ch3>（一）逃税这一类，法律留了一个出口\u003C\u002Fh3>\u003Cp>《刑法》第二百零一条第一款规定了逃税罪，行为方式有三种：伪造、变造、隐匿、擅自销毁账簿凭证；在账簿上多列支出或者不列、少列收入；经通知申报而拒不申报或者虚假申报。第四款则留了一条特别的出口：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\u002Fp>\u003Cp>三个条件同时满足，刑事程序就不启动。\u003Cstrong>这条出口写在逃税罪这一条里，别的涉税罪名没有。\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>两个例外要记住：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过两次以上行政处罚的，不适用这一款。\u003C\u002Fp>\u003Cp>单位犯这一罪的，同样按这一款处理。公司补缴到位，单位和责任人员都不再被追究刑事责任。\u003Cstrong>但前提是这笔税款归单位、决定由单位作出；个人截留私分的部分，不在这把伞下面。\u003C\u002Fstrong>\u003C\u002Fp>\u003Ch3>（二）虚开这一类，补缴只是减分项\u003C\u002Fh3>\u003Cp>虚开没有这条出口。补缴在虚开案里能做的是减少税款损失、争取从宽，案子不会因为补了钱就不立。\u003C\u002Fp>\u003Cp>这一类的着力点在另一个地方：有没有骗抵税款的目的，有没有实际造成税款损失。2024 年两高《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》把这一层写明了：为虚增业绩、融资、贷款等不以骗抵税款为目的，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\u002Fp>\u003Cp>\u003Cstrong>同样是补一笔钱，在一类案件里是开关，在另一类里只是减分。\u003C\u002Fstrong> 方向判错，钱花了，人也保不住。\u003C\u002Fp>\u003Ch3>（三）怎么判断自己属于哪一类\u003C\u002Fh3>\u003Col>\u003Cli>看《税务处理决定书》的定性表述。写的是偷税，还是未按规定申报、计算错误，对应的是两条不同的路。\u003C\u002Fli>\u003Cli>看有没有涉及发票开具本身。虚开的争点不在缴多少税，在开票背后有没有真实交易。\u003C\u002Fli>\u003Cli>看决定书末尾引用的条款。稽查文书都会写明依据，这一行字比结论更值得看。\u003C\u002Fli>\u003C\u002Fol>\u003Cp>两类问题同时写在一份文书里，也不少见。这时候顺序是先打虚开的定性，因为虚开一旦成立，补缴的出口就用不上；定性落到少缴税款，那个出口才回得来。\u003Cstrong>顺序反了，钱补在错的地方，正事没动。\u003C\u002Fstrong>\u003C\u002Fp>\u003Ch2>二、这个窗口期到底有多长\u003C\u002Fh2>\u003Cp>\u003Cstrong>先说结论：法律认的界，是公安机关立案那一天，不是稽查局通知你的那一天。\u003C\u002Fstrong>\u003C\u002Fp>\u003Ch3>（一）从检查到移送，中间隔着几个环节\u003C\u002Fh3>\u003Cp>稽查的流程是立案检查、实施检查、审理、处罚告知、作出处理和处罚决定，达到移送标准的再移送公安。\u003C\u002Fp>\u003Cp>移送不是突发的。\u003Cstrong>在作出决定之前，每个环节都还有说话的余地。\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>每个环节的着力点不一样：检查阶段在资料和陈述，说什么、给什么，都在这里定下来；审理阶段在定性和数额，文书怎么写就在这一步成稿；处罚告知之后在陈述申辩和听证；决定作出之后在履行，以及复议、诉讼的期限。\u003Cstrong>越往前，改起来越省力。\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>移送也不是稽查人员一句话就算。达到移送标准的案件要按程序报批，重大案件还要经过审理环节。\u003Cstrong>所以文书上出现移送两个字之前，通常已经过了几轮内部审查。\u003C\u002Fstrong>\u003C\u002Fp>\u003Ch3>（二）为什么时点定在公安立案前\u003C\u002Fh3>\u003Cp>2024 年两高涉税司法解释把这一款的时间点说清楚了：在公安机关立案之前完成补缴、缴纳滞纳金、接受行政处罚的，不予追究刑事责任。\u003C\u002Fp>\u003Cp>\u003Cstrong>换句话说，收到追缴通知之后补，来得及；已经立案了再补，出口就关了，剩下的只是量刑情节。\u003C\u002Fstrong> 这两个结果差着一整档。\u003C\u002Fp>\u003Cp>移送的触发点，是达到各罪名的立案追诉标准。逃税是数额十万元以上并且占应纳税额百分之十以上；虚开类看虚开的税款数额或票面金额，两类发票的标准不一样。\u003Cstrong>这些标准都跟数额算法直接相关，算法差一节，结论就反了。\u003C\u002Fstrong>\u003C\u002Fp>\u003Ch3>（三）通知下来之前，不要抢着补\u003C\u002Fh3>\u003Cp>这条听上去反直觉。第二百零一条第四款写的是经税务机关依法下达追缴通知后补缴。自己估个数先交了，数额与通知对不上，或者没有对应的处理决定，事后很难证明自己是按通知履行的。\u003C\u002Fp>\u003Cp>正确顺序是等处理决定、按决定书的数额补、把凭证留全。\u003Cstrong>急着补不算态度好，只算准备不足。\u003C\u002Fstrong>\u003C\u002Fp>\u003Ch3>（四）已经移送了，还剩什么\u003C\u002Fh3>\u003Cp>\u003Cstrong>先说结论：补缴的开关关了，但不是什么都做不了。\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>三件事仍然有效：一是把税款、滞纳金、罚款补到位，这是量刑阶段最实在的一项；二是把单位行为和决策个人分开，单位犯罪与个人责任的处理不同；三是认罪认罚，越早谈越有空间。\u003C\u002Fp>\u003Cp>\u003Cstrong>立案前补缴争的是不立案，立案后补缴争的是少判。\u003C\u002Fstrong> 目标变了，动作也要跟着变，但没有理由放弃。\u003C\u002Fp>\u003Ch2>三、补缴要同时满足哪几个条件\u003C\u002Fh2>\u003Cp>\u003Cstrong>先说结论：三样同时到位才算数，缺一样就折价。\u003C\u002Fstrong>\u003C\u002Fp>\u003Ch3>（一）数额要对得上通知\u003C\u002Fh3>\u003Cp>按决定书认定的数额补，不是按自己算的补。差一分都可能被认为未履行。有异议的，走复议或者诉讼，不要用少补一点的方式表达异议。\u003C\u002Fp>\u003Ch3>（二）税款、滞纳金、罚款，一样不能少\u003C\u002Fh3>\u003Cp>条文要求已受行政处罚。只补了税、缴了滞纳金，对罚款不服拖着不交，这一款就套不上。\u003C\u002Fp>\u003Cp>滞纳金从滞纳税款之日起按日加收，标准是万分之五，拖得越久越重。实务中栽在这一步的人最多。\u003Cstrong>不服罚款可以另走救济，但不能压在补缴这件事上。\u003C\u002Fstrong> 顺带说一句，行政罚款在后续判处罚金时可以折抵，钱不算白交。\u003C\u002Fp>\u003Ch3>（三）凭证要能证明是按通知补的\u003C\u002Fh3>\u003Cp>完税凭证、滞纳金缴款书、行政处罚决定书与缴款凭证，三样要对应同一个案号、同一个所属期。\u003C\u002Fp>\u003Cp>\u003Cstrong>凭证散着放，等于没有。\u003C\u002Fstrong> 整理成册，移送审查时能直接调出来，这是最容易做到也最容易被忽略的一步。\u003C\u002Fp>\u003Ch2>四、除了补缴，还有三件事值得争\u003C\u002Fh2>\u003Ch3>（一）比例，数额和占比要同时达标\u003C\u002Fh3>\u003Cp>逃税罪的门槛是两个条件同时具备：逃避缴纳税款数额较大，并且占应纳税额百分之十以上。现行立案追诉标准是十万元以上。\u003C\u002Fp>\u003Cp>\u003Cstrong>这个比例是按年度、按各税种应纳税总额算的。\u003C\u002Fstrong> 有一个年度不达标，就少一个年度；少一个年度，累计数额可能就掉下来了。数额核减和比例核算，往往是同一个动作的两面。\u003C\u002Fp>\u003Cp>还有一条容易被忽略：多次实施、未经处理的，数额累计计算。\u003Cstrong>已经受过行政处罚的年度属于已处理，不再重复计入刑事数额。\u003C\u002Fstrong> 在数额刚好压在门槛上时，这一条可能就差出几万。\u003C\u002Fp>\u003Ch3>（二）定性，偷税和计算错误不是一回事\u003C\u002Fh3>\u003Cp>定性写在决定书上，比金额更值得花时间。同一笔少缴，认定为偷税，还是认定为计算错误、未按规定申报，后面走的是两条路。\u003C\u002Fp>\u003Cp>改这个字的地方在陈述申辩。处罚告知之后有陈述申辩的期限，符合条件的还可以申请听证，要求听证的应当在被告知后五日内提出。\u003Cstrong>这五天是很多企业直接跳过的一段，跳过之后，定性就定在那里了。\u003C\u002Fstrong>\u003C\u002Fp>\u003Ch3>（三）虚开的出口在证据，不在态度\u003C\u002Fh3>\u003Cp>说不以骗抵税款为目的，靠陈述说不成，得靠三组材料对上：\u003C\u002Fp>\u003Col>\u003Cli>真实交易的痕迹：合同、出入库、运输、验收、付款，能对上的是哪几笔。\u003C\u002Fli>\u003Cli>资金有没有回流：开了票、钱又原路回到开票方，这一条几乎直接推翻真实交易。\u003C\u002Fli>\u003Cli>抵扣链有没有走完：下游有没有实际抵扣，有没有造成税款损失。\u003C\u002Fli>\u003C\u002Fol>\u003Cp>\u003Cstrong>三组材料比对完，才知道该争罪与非罪，还是该争数额。\u003C\u002Fstrong>\u003C\u002Fp>\u003Ch2>五、哪几个动作会把还能补的案子做成刑事\u003C\u002Fh2>\u003Col>\u003Cli>销毁、修改账簿凭证。可能另起一罪，《刑法》第一百六十二条之一。\u003C\u002Fli>\u003Cli>转移、隐匿财产逃避追缴。可能触及《刑法》第二百零三条逃避追缴欠税罪。\u003C\u002Fli>\u003Cli>赶在移送前注销公司。主体注销了，责任不会消失，反而被当成逃避。\u003C\u002Fli>\u003Cli>失联、换号、不到场。程序照走，人不出现只会让每一步都往不利的方向推。\u003C\u002Fli>\u003Cli>让财务和员工统一口径。\u003Cstrong>这一步最危险，它把税务问题变成了态度问题。\u003C\u002Fstrong>\u003C\u002Fli>\u003C\u002Fol>\u003Cp>\u003Cstrong>这五个动作的共同点是，都发生在想解决问题的动机下，结果都指向同一个判断：逃避。\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>反过来，正确的做法只有三个：账簿凭证原件不动，需要提供的给复印件并登记；指定一个人对接，其他人不单独回答；有异议走书面，不用口头争。三件事都不难，难在当时不乱。\u003C\u002Fp>\u003Ch2>六、两起涉税案件，补缴的边界在哪里\u003C\u002Fh2>\u003Cp>以下是两起涉税案件，都由卓安律师团队办理，信息已脱敏。两起都是虚开类，放在这里正是要说清补缴的边界：它在逃税案里是开关，在虚开案里不是。\u003C\u002Fp>\u003Cp>\u003Cstrong>第一起。\u003C\u002Fstrong> 某公司销售条线通过中间人，为六家企业虚开增值税普通发票累计二百六十余万元，造成税款损失六十五万元，案发后税款全部补缴。辩护的重点不在补缴，在两件事：一是把当事人从主犯位置移到从犯，二是还原她在系统中的操作只是流程性审核，没有参与开票决策。最终两名被告人分别被判处缓刑。\u003C\u002Fp>\u003Cp>\u003Cstrong>这起案件要说明的是：补缴在这里不是开关，是减分项。\u003C\u002Fstrong> 结果来自补缴、从犯认定、职责边界三样叠加，少了任何一样都换不来。\u003C\u002Fp>\u003Cp>\u003Cstrong>第二起。\u003C\u002Fstrong> 某网络科技公司实际控制人通过十五家空壳公司，在无真实交易的情况下为十九家公司虚开增值税专用发票四百五十余份，价税合计四千八百余万元，税额五百五十余万元。辩护围绕自首情节和虚开金额的计算标准展开，法院最终从轻判处有期徒刑十一年。\u003C\u002Fp>\u003Cp>\u003Cstrong>这起案件要说明的是另一条边界：数额到了这一档，即便补缴也回不到不起诉。\u003C\u002Fstrong> 能争的是金额怎么算、情节怎么认，不是罪与非罪。\u003C\u002Fp>\u003Cp>两起放在一起看，能得出三条判断：补缴在所有涉税案件里都有价值，但只在逃税案里有免刑的效果；虚开案真正能打的是目的和损失，不是缴款速度；数额越大，可争的空间越往数额认定和情节上收。\u003C\u002Fp>\u003Ch2>七、涉及的主要法律依据\u003C\u002Fh2>\u003Cul>\u003Cli>《中华人民共和国刑法》第二百零一条，逃税罪，以及第四款关于补缴税款、缴纳滞纳金、已受行政处罚后不予追究刑事责任的规定。\u003C\u002Fli>\u003Cli>《中华人民共和国刑法》第二百零三条，逃避追缴欠税罪。\u003C\u002Fli>\u003Cli>《中华人民共和国刑法》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。\u003C\u002Fli>\u003Cli>《中华人民共和国刑法》第二百零五条之一，虚开发票罪。\u003C\u002Fli>\u003Cli>《中华人民共和国刑法》第二百一十一条，单位犯本节之罪的处罚。\u003C\u002Fli>\u003Cli>《中华人民共和国刑法》第一百六十二条之一，隐匿、故意销毁会计凭证、会计账簿、财务会计报告罪。\u003C\u002Fli>\u003Cli>《中华人民共和国税收征收管理法》第三十二条，滞纳金的加收标准；第六十三条，偷税的认定与处理。\u003C\u002Fli>\u003Cli>《中华人民共和国行政处罚法》第二十七条，违法行为涉嫌犯罪的移送；第六十四条，听证的提出期限。\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 年印发，明确补缴免责的时点、虚开不以骗抵税款为目的且未造成税款损失的处理。\u003C\u002Fli>\u003C\u002Ful>\u003Chr\u002F>\u003Cp>\u003Cstrong>本文仅供参考，不构成正式法律意见。\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>卓安律师事务所刑事风控与危机应对委员会 ｜ 祁增燕 卓安（西宁）律师事务所主任\u003C\u002Fp>","2026-10-26 17:31:25",{"id":35,"createdAt":27,"updatedAt":27,"deleted":31,"code":413,"name":414,"icon":415,"sort":35,"status":6,"seoTitle":10,"seoDescription":10,"seoKeywords":10},"popularize","人群分类","\u002Fuploads\u002F2026\u002F07\u002F14\u002Fa79f025c-03af-4818-a0ce-29cecf8e15e9.png",{"title":417,"description":418,"keywords":32,"canonical":419,"image":409,"jsonLd":420},"稽查说要移送公安，现在补税还来得及吗？ - 人群分类 | 四川卓安律师事务所","摘要 稽查人员临走时说了一句，这个情况可能要按规定移送。接下来这段时间，多数老板做的第一件事是算钱，第二件事是找人。这两件事都不是最要紧的。补税有没有用，先看涉嫌的是哪一类：逃税有一条法定出口，虚开没有。再看时点，法律认的界是公安机关立案之前，不是稽查局开口的那一天。最后看齐不齐，税款、滞纳金、行政处罚三样必须同时到位","https:\u002F\u002Fwww.zhuoanlaw.com\u002Fnews\u002Fpopularize\u002F1070",[421],{"@context":362,"@graph":422},[423,430],{"@type":424,"@id":419,"url":419,"headline":408,"description":418,"datePublished":425,"dateModified":426,"author":427,"publisher":428,"articleSection":414,"inLanguage":367,"image":429},"Article","2026-10-26T17:31:25+08:00","2026-10-26T17:33:52+08:00",{"@id":369},{"@id":369},"https:\u002F\u002Fwww.zhuoanlaw.com\u002Fuploads\u002F2026\u002F10\u002F26\u002F84405abc-bb1a-49cb-b635-32ff66e15805.jpg",{"@type":431,"itemListElement":432},"BreadcrumbList",[433,436,438],{"@type":434,"position":6,"name":435,"item":359},"ListItem","首页",{"@type":434,"position":38,"name":414,"item":437},"https:\u002F\u002Fwww.zhuoanlaw.com\u002Fnews\u002Fpopularize",{"@type":434,"position":35,"name":408,"item":419}]