China: 金洪智:民营企业经营中的刑事风险防范

Last Updated: 28 November 2019
Article by Jin Hongzhi

  2019年10月20日,"京都刑辩论坛"在大连拉开了帷幕(点击回顾论坛盛况)。本届论坛可谓群星云集,知名专家学者、一线刑辩律师共同探讨刑事辩护的理论和实践。

以下内容根据大连律师协会刑事专业委员会主任金洪智的现场发言整理。

  金洪智

  首先非常感谢今天京都论坛给我一个在众多大咖中滥竽充数的机会,今天演讲的题目是民营企业经营中的法律风险防范问题,我这几天一直在后悔,选了这么一个题,在20分钟时间内是讲不清楚的,但是没办法,自己选的题跪着也要讲完。

  最近两年,在司法部层面上,对律师工作有两件大事。一件是扫黑除恶专项斗争,另一件就是对民营企业家提供法律服务。对于为民营企业家提供法律服务,绝大多数律师认为主要是民商事律师和非诉律师的事情。但我个人认为,刑事律师在为民营企业家提供法律服务中应该起到主导和核心作用,而不仅仅是辅助作用。我们可以看到,这页PPT上既有我们目前知道的一些知名企业家因为刑事犯罪而判刑的,也有一些大企业对刑事风险防范专门成立的相关部门,这充分说明对民营企业而言,刑事法律服务是不可或缺的。

  刑事律师对为民营企业提供法律方面一般来说有三个层次的认识,第一层次是案件发生之后为民营企业或企业家提供的辩护的,这也是通常的认识。第二层次是有一些的刑事律师发现了新的商机或者新的服务内容,就是民营企业遭受内部或者外部法律侵害的时候,采取刑事手段对企业进行保护。我今天演讲的内容是第三个层次,也就是说,我认为我们的工作应当在前面,而不是在后面,而不是出现了刑事问题去解决,而是在民营企业的日常商事活动中,刑事律师就应该积极的提供法律服务,进行刑事法律风险的防范,避免一些可以不必要发生的刑事风险。

  要研究风险防范如何应对?首先要考虑民营企业家或者民营企业刑事风险的来源。网上有两个段子,一个段子是说我们的企业家不是在监狱里就是正在走往监狱的路上,我一个同学有天和我说,某年排在福布斯前多少名的中国企业家不是进了监狱就是已经自杀了,虽然我认为他这个也许是以讹传讹,过于夸张了,但企业家的刑事风险是真实存在的。第二个段子就是所有能赚大钱的方法,都被写在刑法里。改革开发已经四十年了,但中国的民营企业家整体还是处于资本的原始积累状态,以逐利作为第一目的,特别容易忽视风险的存在,民营企业家犯罪有一个很大的特点就是无意识犯罪很多,在现在的司法环境下,知法犯法的不是没有,但大部分民营企业家犯罪是基于对刑事法律的无知。最可怕不仅是企业家不懂刑法,而且企业的专职法务也普遍不懂,甚至企业的法律顾问也不懂刑法。律师界一直有一个业务歧视链,在业务歧视链的低端就是我们做刑事业务的,很多律师甚至以不懂不做刑事业务为荣,有个年轻律师做证券非诉的,就认为我们做刑事的比较土,看我的眼光大概就是飞行员看种地的农民,干民事就是开飞机,干刑事就是劳动力,看待我们就是这样的眼光,我和他说飞机咱们可以不坐,但是粮食能不吃吗?商业的捷径可以不走,但是刑事风险是承担不起的。大概在八九年前,我代表顾问单位和北京的一个企业洽谈一个股权收购,发现了一个问题,当时国家注册资本还是实缴制,收购的目标公司有一笔增加注册资本,增资以后该款被借回给了母公司也就是股权出让方,当时出让方的律师是北京某大所的高级合伙人,当然不是京都所的,这个大律师跟我交涉了几次,说我们必须让目标公司出具一个免除这笔债务的说明,我最后实在没有办法,我说你是让我把你这个抽逃注册资本罪名做实吗?我说咱们可不可以做一个债务转让,你欠目标公司这笔债务由我们股权受让方来偿还给目标公司,可以吗?经过反复的解释,他终于同意了,类似的例子还有很多,表面看民事行为非常有效合法,但隐藏着很多刑事法律风险。

  我再给大家举两个例子,一个是网约车,在网约车启动的时候,动用了大量民用车辆,在当时的中国对营运汽车管理制度下,有营运许可证大多是出租车,但网约车开始实施的时候,动用大量民用车辆,这些民用车辆大部分没有营运许可。在网约车时代之前,大连有一种行业叫黑车或者返程车,就是打电话约车几个人拼车到金州、开发区或皮口港之类,后来很多都按照非法经营定罪处罚了。那么打电话约车就是非法经营,在网上约车就是创新,能这样理解吗?后来的转折点就是一个部长公开讲网约车是创新行为,有关部门才开始为这些网约车办理了营运许可,但这个办理是需要过程的,在办理过程中,网约车也并没有停止运营,但是大连北三市一个地方就有网约车合作公司被以涉嫌非法运营罪立了案。

  再一个是电商平台,电商平台成立的初期,充斥了大量的假冒伪劣产品,一个奢侈品包包卖一两百元,消费者不会相信是真的,电商平台的管理者恐怕也不会相信。我们想想快播案子,快播定罪的理由是明知存在淫秽视频等,还提供服务器进行存储,那么如何理解在电商平台成立之初存在的大量假冒伪劣产品问题呢?

  举这两个例子,并不是我认为网约车和电商平台一定是犯罪,只是说这么大的公司,有完备的管理体系,也会有走在刑事法律边缘,是不是在做某项行为之前,这个刑事合规工作没有做好?大家都知道审一个合同要先解决合同效力问题,否则合同条款写再好,合同没有效都是白写,但深层次思考,刑事合规没有做好,合同写的再完备,但是可能给你造成犯罪的后果,这个合同还有意义吗?

  下面我讲一下,涉及到民营企业的刑事法律风险,这里可能分两部分,一个是民营企业家本身的刑事风险,还有一个是可能对民事企业发展造成影响的内部和外部犯罪。先说对民营企业家威胁比较大的犯罪,原先对民营企业家威胁最大的一个是逃税(当时叫偷税罪),一个是行贿,但现在随着法律或政策的变化都被淡化了。大家都知道当年的刘晓庆案件,虽然刘晓庆算不上民营企业家,但是那个案件是非常出名的偷税的案件,后来办理这个案件的四个律师被中国律师杂志的一位主编起了个"京城四少"的外号,也是中国最早的一批"网红律师"了,但是后来偷税罪改成了逃税罪,改成了先罚后刑,最近范冰冰的案子,罚了八个亿都没有追究刑事责任,这个案子标志着逃税罪在绝大多数情况下将名存实亡。而行贿罪第二种情况,行贿罪的变化是出在司法实践过程当中,由于在贪污贿赂案件中,行贿人的言辞证据非常重要,所以绝大多数情况下纪委会给行贿人一定的政策,近几年大连出现了多名厅局级干部被定受贿罪的情况,但其中绝大部分人没有被追究行贿的刑事责任,就是因为纪委给了相应的政策,所以行贿罪在很多时间不是一般企业家面对的主要矛盾。

  我总结了几条对企业家威胁比较大的罪名,这些罪名一个是实践当中企业家容易忽视的甚至想不到是犯罪,另一个就是实践当中,目前为止抓的比较多。我们总结了几类。第一类是虚假发票类犯罪,这个罪的特点是很多民营企业家跟本不认为是犯罪,甚至连我个人都认为这个罪在未来几年时间内,会一点点走向边缘化的,就像逃税罪一样。虚开发票绝大部分的目的是为了逃税,逃税的方式一般来说,一个是减少收入,一个是虚列支出,虚列支出的主要方式就是虚开发票,范冰冰逃税八个亿都可以不判刑,我相信一般民营企业家是想不到自己为了少缴纳几千块钱的税款开了四十万的普通发票就构成犯罪的,而且这个罪特别好查实,比如说诈骗罪取证其实是很困难的,但是虚开发票却很容易证实,现在实践中经常出现查其他的事儿查不实,先拿虚开发票批捕的情况,就是因为这个事太好查实了,所以说这个罪在实践当中对民营企业家威胁很大。

  第二个是集资类犯罪,这两年非法吸收公众存款和集资诈骗属于高爆发期,爆发期不代表犯罪的形成期,形成期应该是头几年,国家金融政策收的最紧的时候,企业又缺钱,缺乏融资途径,所以产生了大量集资案件,大连某区挂号的非法吸收公众存款案件就有三百多件,我自己的亲朋好友,已经有好几个人成为了非法吸收公众存款案件的投资人,我妈的好友投了500万,我一个高中同学投了两百万。在这个问题上,有一些企业愿意玩一些花招,认为自己很聪明,但实际上已经犯罪了。比如有一个企业问过我,现在有一些资产卖给公众,卖给他们之后,先不用拿东西,就放到我这儿,我每个月给你租金,到期之后本钱退给你,这就是特别典型的变相非法吸收存款行为,但是并不是每个企业家都懂这个问题的法律边界在哪里。

  第三类就是贷款类犯罪,最容易出问题的是骗取贷款这个罪,我认为骗取贷款的行为几乎每个贷款企业都有,因为如果按照银行的要求如实提供材料,几乎没有几个企业贷款可以批的下来,还有高利转贷也是现在比较容易出问题的,很多企业根本不知道自己从银行贷款再高息借给别人是犯罪。

  还有串通投标罪,这个罪也比较容易发生,实践中很多招投标都有串通投标行为。时间关系就不展开讲了。

  关于第二部分,可能对企业发展造成影响的一些内外部犯罪,因为时间的关系,就不一一展开讲了,能力有限、水平有限,浪费大家20分钟宝贵时间,谢谢大家!

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