According to the news on the website of the State Administration of Taxation on March 31, the State Administration of Taxation, the Ministry of public security, the Supreme People’s Procuratorate, the General Administration of customs, the people’s Bank of China and the State Administration of foreign exchange today announced five illegal tax cases suspected of falsely issuing tax rebates, including falsely issuing invoices to defraud export tax rebates and falsely issuing value-added tax invoices, involving a total of billions of yuan of falsely issuing invoices and taxes, and defrauding export tax rebates of more than 400 million yuanP align = “center” falsely issued invoices with a total amount of billions of yuan including tax
From the above five illegal tax cases, the highest amount involved is an export tax fraud case of leather and mushroom industry cracked in Henan and Hunan. In this case, 34 enterprises in Henan and Hunan cheated 186 million yuan of export tax rebate by falsely purchasing leather, mushrooms and other Shenzhen Agricultural Products Group Co.Ltd(000061) , fictitious production and goods logistics, and false foreign exchange settlement.
Through this case, the tax department launched a special rectification of leather industry, and co operated with the Hunan Public Security Bureau to investigate 117 enterprises, and arrested 27 suspect.
The most involved criminal suspect is the “7. 15” false money laundering case in Sichuan. By the end of 2021, under the overall command of the six departments of Sichuan province against the false open and tax fraud leading group, Sichuan successfully cracked the “7. 15” case in Luzhou, destroyed 2 criminal suspect gangs, and 1 underground gangs, destroyed 25 dens, captured 134 suspects, and achieved a full chain attack on the false opening, tax fraud and money laundering. The case is suspected of falsely issuing 8284 invoices, with a total amount of 1.207 billion yuan and defrauding 161 million yuan of export tax rebate.
The above-mentioned “July 15” case is an export tax fraud Gang headed by Lin Moumou. With Shenzhen, Guangdong as the headquarters, it has established production-oriented export enterprises in Chongqing, Jiangxi, Sichuan and other places, illegally obtained input invoices by means of “separation of invoice and goods”, and carried out false production and export, so as to defraud export tax rebates. At present, the relevant persons involved have been transferred to the procuratorial organ for public prosecution according to law.
It can be found from the above published cases that the criminal means of tax related illegal cases can be described as “various”. In addition to the means of “separation of tickets and goods”, there are criminal gangs who commit crimes by means of “paying bills and distributing tickets”, random inducement to accounting on behalf of accounts, collusion with downstream and so on.
For example, in the case of false tax fraud solved by gangs in Fujian, criminal gangs defrauded export tax rebates by controlling a number of foreign trade companies to buy false special VAT invoices, illegally buying export customs declarations from freight forwarders and “paying bills and distributing tickets”. According to statistics, the case involved 28 upstream shell enterprises and 6 illegal freight forwarding companies, suspected of falsely issuing more than 6800 invoices, with a total amount of 724 million yuan of price and tax, and defrauding more than 83 million yuan of export tax rebate.
In Chongqing’s “August 01” false Invoicing case, the criminal gang arranged ticket collectors to falsely issue invoices across regions after receiving invoices in different regions by means of random inducement and accounting on behalf of accounts. The case is suspected of falsely issuing 13200 VAT invoices, with a total amount of 560 million yuan.
In the case of using electronic special tickets to defraud export tax rebates cracked in Shenzhen, Guangdong, the false opening gang led by Wang in Henan colluded with the downstream tax fraud gang led by Zhan in Shenzhen, and used the illegal customs broker manipulated by Cheng in Shenzhen to jointly implement “order allocation” and “ticket allocation” to defraud export tax rebates. The case is suspected of making 271 false invoices, with a total amount of 23.92 million yuan of price and tax, and defrauding 2.74 million yuan of export tax rebateP align = “center” continue to attack tax related violations
Since October, 2021, the reporter has been closely cooperating with the relevant departments in the fight against false tax fraud, focusing on the “regular application of false tax fraud” and “regular application of false tax fraud” since October, 2021, With a “zero tolerance” attitude, we carried out a normalized joint crackdown, successfully cracked a number of tax fraud cases, and severely punished a number of criminals. Up to now, more than 40000 enterprises suspected of false tax fraud have been investigated and dealt with.
The six departments said that in the next step, the six departments will deeply implement the work deployment of combating the illegal crime of false tax fraud, adhere to the sincere co governance and accurate attack, often fight long-term and long-term governance, further strengthen the crackdown, and continue to maintain the high-pressure situation of attacking tax related crimes such as false tax fraud. At the same time, in accordance with the new combined tax support policies implemented by the Party Central Committee and the State Council, especially the deployment of large-scale retention tax rebate, we will take the prevention and combating of illegal and criminal acts of defrauding retention tax rebate as the focus of the normalized crackdown of the six departments, crack down on and severely punish tax related illegal and criminal acts such as defrauding retention tax rebate, so as to escort the implementation of major national tax support policies.
