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某航空产业项目团队与政府签投资协议取得工业用地，后经股权转让引入第三方，土地实际用于物流仓储，被指控虚构履约能力骗取土地及政府补贴四千一百余万元。辩护区分夸大履约能力与完全虚构，用三年邮件往来与投入凭证证明持续履约，并证明当事人仅领工资。\u003C\u002Fp>\u003Cp>法院采纳从犯与部分事实存疑的意见，判处有期徒刑四年六个月，主犯为十一年。\u003Cstrong>同一件事，决策层与执行层的距离，就是刑期的距离。\u003C\u002Fstrong>\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》第二百六十六条：诈骗罪，数额较大起算，按骗取数额分档量刑。\u003C\u002Fli>\u003Cli>《中华人民共和国刑法》第二百二十四条：合同诈骗罪，以签订、履行合同骗取对方财物。\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，适用于增值税专用发票以外的其他发票。\u003C\u002Fli>\u003Cli>《中华人民共和国刑法》第二百八十条：伪造、变造、买卖国家机关公文、证件、印章罪。\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>《中华人民共和国刑法》第六十四条：违法所得追缴与责令退赔，被害人合法财产及时返还。\u003C\u002Fli>\u003Cli>《最高人民法院、最高人民检察院关于办理诈骗刑事案件具体应用法律若干问题的解释》（2011年）：诈骗数额档次与从宽处理情形。\u003C\u002Fli>\u003C\u002Ful>\u003Cp>祁增燕 卓安（西宁）律师事务所主任\u003C\u002Fp>","2026-10-29 17:59:18",{"id":43,"createdAt":27,"updatedAt":27,"deleted":31,"code":415,"name":416,"icon":417,"sort":43,"status":6,"seoTitle":10,"seoDescription":10,"seoKeywords":10},"professional","罪名分类","\u002Fuploads\u002F2026\u002F07\u002F14\u002F8cfc49d7-c529-46c5-a6f1-d03a37047b2b.png",{"title":419,"description":420,"keywords":32,"canonical":421,"image":411,"jsonLd":422},"补贴已经拨到公司账上，倒查时最先被问的是哪几件事 - 罪名分类 | 四川卓安律师事务所","摘要 补贴到手两三年之后被倒查，是这几年涉企案件里增长较快的一类。企业主通常觉得钱是按文件拨的、项目也建起来了，不会有事，真正被问住的地方往往在申报时的那几份材料和资金的实际去向。 倒查要回答的只有两件事：申报时讲的那个项目是不是真的，拨下来的钱是不是按申报的用途花掉的。 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