Set up shell company “black” into the tax system, “false invoice” nearly 650 million yuan criminal gang was planted


Sansho metropolis daily on January 28th (all media reporters Zhi-fang wang correspondent Wu Shijie wang ping) today, the reporter learns from the yuhua district in changsha city people’s procuratorate, by the court to Sue “the jin mou of falsely making out special invoices for value-added tax crimes” case verdict took effect, the changsha city intermediate people’s court dismissed the appeal and upheld.It is understood that the criminal gang to modify the company’s tax control inventory of the way to violence false VAT invoices, a total of false VAT invoices 644 million yuan, directly resulting in national tax losses of 46.537,100 million yuan.In June 2019, the Yuhua District Tax Bureau of Changsha conducted big data analysis through the tax collection and management system, and found that a large number of groups registered shell companies and were suspected of falsely writing special VAT invoices, among which Changsha Weidu Trading Co., Ltd. was suspected of major crimes.The verification found that the company obtained a VAT invoice with a total value of RMB 16,8498,281.35 in June 2019, and issued a VAT invoice with a total value of RMB 18,804,2755.27 in August 2019, and the names of the goods in the VAT input invoices obtained were mostly xylene mixed with organic chemical raw materials and petroleum.The VAT invoice issued by the majority of fuel oil, and fuel oil is a consumption tax taxable products, that is, the actual declaration invoice and the tax system certification invoice is not matched.The tax authorities preliminarily judged that the company was suspected of committing the crime of falsely writing VAT invoices by violence and transferred the clue to the public security organs for investigation.At this point, led by lu Mou Feng (on the run) false value-added tax special invoice criminal gang caught.Pull off the trick:Registered company no matter has opened a huge invoice in February 2019 to early 2020, address feng (at large) for instigating partners in crime zhang et al., responsible for their respective in changsha, hunan, hebei zhao country, yibin in sichuan province was set up four companies, to a good start for industry and commerce, taxation and other formalities necessary for the company, used for falsely making out special invoices for VAT,And agreed to share their profits.From the beginning to the end, the four companies did not actually engage in fuel oil and other businesses, but were actually “shell companies”. They were registered by entrustment. Most of the legal representatives were social idles, and the accounts of the companies involved were criss-crossed, covering many provinces and cities in China.From June 2019 to June 2020, the four companies falsely issued 683 special INVOICES for VALUE-ADDED tax, with an accumulative amount of 644 million yuan. The eight defendants made illegal profits of 9.17 million yuan.Painstaking study: “art gao person bold” become criminal accomplice Zhang Mou is an IT technology ability outstanding programmer originally.In March 2019, an old friend of Tianjin “just elder brother” please help him crack a program, then went to Shenzhen to see the force of elder brother, to find that is to crack the enterprise tax billing software, although Zhang is afraid, but still in the temptation of 1 million reward, malicious heart to take this live.After returning to Henan, with the help of a colleague friend, they “painstakingly studied” for half a month, and finally bypassed the background server to rewrite the input inventory smoothly, so as to break through the VAT invoice limit.Subsequently, Zhang mou will crack the billing software, use instructions and other packaging to force elder brother, a huge reward of 1 million also smoothly come to hand.After two months, upgrade as system of software of tax affairs make out an invoice, original crack software is invalid, face new challenge, two people “do not be discouraged”, time-consuming crack tax to control software successfully again two months.According to statistics, until the case of the four companies before and after the use of cracking software “violence false” invoices amounted to 600 million yuan, sold to the relevant enterprises for fraudulently export tax rebates, tax deduction, directly resulting in a national tax loss of 46.5371 million yuan.Yuhua district procuratorate review that suspects be jin et al., in the absence of real business, to assist others falsely making out special invoices for VAT, huge, their behavior has violated the criminal law of the People’s Republic of China, paragraph 1 of article two hundred and five of criminal fact is clear, evidence really adequately, criminal responsibility shall be investigated for crime of falsely making out special invoices for VAT.At the prosecution stage, the prosecutor in charge of the case put forward precise sentencing, and the trial organ finally made a guilty verdict to the 8 defendants, among which Song Mou Juan and other 5 people appealed, and the second instance court upheld the original verdict.In recent years, the illegal activities of fake invoice show the characteristics of specialization, intelligence, information network, etc., but after all, “fake is not true”, no matter how hidden the technique, business and disguise, the flow of goods, capital flow and bill flow can not achieve “seamless”.The successful handling of the case dealt a heavy blow to the arrogance of false law-breakers, curbed the high incidence of tax-related crimes, and effectively maintained the normal tax order and market economic order.Remind: false invoice suspected of crime, do not feel lucky to make out an invoice matter is small, tax-related matter is big.Through THE VAT invoice, the upstream and downstream transaction links of the enterprise are under the supervision of the Tax Bureau. If one link goes wrong, all deduction chains will be affected. If the capital flow, goods flow and invoice flow are inconsistent, it will only take a minute for them to be compared with big data.According to the Measures for the Administration of Tax Payment Credit, the tax payment credit registration will be directly assessed as GRADE D for the behavior of falsely issuing VAT invoices, which has been judged to constitute a crime or has not constituted a crime, and whose tax evasion is more than 100,000 yuan and accounts for more than 10% of the total amount of tax payable.For taxpayers rated D, the tax administration will further strengthen measures.If an export tax refund is defrauded by falsely writing VAT invoices, it shall be used to offset tax invoices.If the amount is more than 400,000 yuan or 100 invoices are made out falsely, they will be listed on the after-tax blacklist, and the tax-related enterprises and the parties concerned will receive joint punishment from the tax authorities or other departments.Procurator reminds, must strictly carry out invoice management standard, do not take any chances, otherwise light person gives administrative punishment, heavy person moves directly to judicial organs to investigate criminal responsibility, the highest can be sentenced to life imprisonment.[Editor: Wu Daixia][Source: Sanxiang Metropolis Daily]

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