Clothing Company Falsified Payment Book Illegally Deduct Tax 3 Million 370 Thousand Yuan.

Forged customs import value added tax special payment written value of 1900 yuan, false value added tax invoices 16 million 600 thousand yuan...... After more than 4 months of investigation and evidence collection, the Public Security Bureau of the Jiujiang Public Security Bureau joined hands with the Inspection Bureau of the city's Inland Revenue Department, and jointly cracked up the case of "11. 29", one of the largest tax cases in the city in recent years.

Recently, the defendant was sentenced to 9 years' imprisonment and a fine of 50 thousand yuan. At present, the judgment has come into effect, and the case of special invoice for VAT invoicing has finally been settled.

　　 Clothes & Accessories The company falsified 18 payment books.

In November 2011, the Jiujiang Economic Investigation Bureau of the Public Security Bureau received the transfer clue of the Inspection Bureau of the Jiujiang State Administration of taxation. The 18 customs import VAT special payment books of a clothing Limited company in Jiangxi were forged, and the total value of the coupon value amounted to 19 million yuan, which has been used to illegally deduct the company's tax, resulting in a loss of 3 million 370 thousand yuan in the national tax.

Jiujiang Public Security Bureau Economic Investigation Detachment was confirmed by the customs of Ningbo, Huanggang and Nanhui. The 18 customs import VAT payment documents were forged. In November 29th, the investigation was launched and the 11. 29 ad hoc group was set up.

Zhou, a legal representative and entity operator of the clothing company, was suspected by the police to have a major crime. After the police summoned Zhou a week, Zhou Mou's oral promise with the investigation, but has not been to the case. Then the police went to the clothing company to investigate and found that the company was deserted, leaving only one driver. The driver said, "the boss disappeared a few months ago." The police turned to Zhou's home and found that they were still missing, so they immediately arrested Zhou.

On the other hand, the task force took 18 forged customs import VAT contributions as a breakthrough to dig up evidence. After that, it was found that the company used the tax department to carry out the loopholes in the customs import VAT payment book first, then purchased the counterfeit customs value added tax special payment book as the deduction.

In December 22, 2011, the arresting group, with the help of the Wuhan railway police station, checked the personal information through routine checking of train tickets, seized the suspect who was claiming to be returning to Jiujiang to collect money, and seized a large number of documentary evidence and material evidence on him.

At this point, a chain of interests started from the production and sales links, and under the guise of exporting goods, the chain of interest in cheating export rebates gradually emerged.

Transaction entry and exit records are all fictional.

In the process of interrogations of suspects, the ad hoc group, on the one hand, used legal policies to attack his mind and dispelled his antagonistic mentality. On the other hand, a certain investment and development company of Shenzhen and an import and export company of Jiujiang were used as a breakthrough to produce strong evidence in time to dispel their fluke mentality.

In the face of a large amount of evidence and facts, the suspect finally explained that he used the counterfeit customs import VAT payment book to illegally deduct the tax amount of 3 million 370 thousand yuan, and the false invoices of VAT invoiced the "Invoicing fee" so as to make a huge profit of 1 million 310 thousand yuan.

Zhou explained, his own clothing Although the company entered the raw materials for production, but in order to save costs are bought from small workshops, unable to obtain the invoices used to deduct the value-added tax, they volunteered to send texting to the ticket traffickers Liu and Li, asking the other party to provide the credentials for deductible. Liu and Li then sent the counterfeit customs import VAT payment book to Zhou several times, and Zhou paid the purchase fee at 4~5% of the face value.

According to the police investigation evidence, the contents of the outgoing Library completed by the warehouse manager of Zhou's company are all required by Zhou's request. The company has never purchased raw materials from an import and export company in Jiujiang, not to mention the production and delivery companies between the two companies. The contents of their warehouses and warehouses are all fictitious and filled out.

This is just the tip of the iceberg forged the record. Zhou has repeatedly requested Tang company with the qualification of logistics company to help him open the logistics tax invoice, thus creating the illusion of freight transportation.

False invoices result in a loss of 2 million 420 thousand yuan in taxes.

After careful and meticulous internal investigation, the investigation team gradually implemented the circumstantial evidence of the company's staff, and further found out the details of another crime fact: the clothing company from 2010 to 2011 colluded with 2 enterprises in Shenzhen, such as an investment development company, an import and export limited company in Jiujiang, and so on.

According to the case handling police, the clothing company receives the payment from the buyer's company after the payment of the goods paid by the buyer company, then charges the invoicing fee according to the total amount of 7.7~10.5% of the invoicing tax, and then immediately restores the remaining money to the other designated account of the cargo company. Afterwards, the clothing company restores the amount of the designated account of the goods company back to the company's financial account as the company's cost input, thereby creating a false appearance on the surface of funds, tickets, funds and normal business.

From 2010 to 2011, the company signed 5 false contracts with a Shenzhen investment and Development Co., Ltd. under the direction of Zhou, and issued 95 VAT invoices to the company in accordance with the contract value. The total value tax was 10 million 490 thousand yuan, resulting in 1 million 524 thousand yuan of national tax loss.

From February 2011 to August, under the same mode of operation, there were 55 special invoices for value added tax of an import and export company in Jiujiang in the absence of any real goods transaction with the other party. The total value added tax was 6 million 170 thousand yuan, which was 897 thousand yuan for others.

According to statistics, the company adopted the means of signing false sales contracts, processing false logistics certificates and so on. Altogether, 150 false invoices of value added tax were falsely opened, and the total value tax of the total amount was 16 million 660 thousand yuan, resulting in a loss of 2 million 420 thousand yuan in the national tax.

The defendant was sentenced to 9 years in the first instance.

At the end of November 2011, when the Inland Revenue Department of Jiujiang made tax inspection on Zhou's company, Zhou truthfully confessed the fact that the VAT invoice was falsely opened to the state tax inspection organization.

The intermediate people's Court of Jiujiang concluded that Jiangxi In order to obtain illegal profits, a clothing Limited company, under the implementation and command of the defendant Zhou, allowed others to open up their own units and set up special VAT invoices for others to defraud the export tax rebates and deduct the tax amount. The amount of the amount of the export tax rebate and the tax rebate made by the defendant company in Jiangxi is very large. If the defendant truthfully confesses the facts of the crime to the state tax inspection institution and the public security organ, he shall be deemed to surrender himself. Therefore, the defendant was sentenced to 200 thousand yuan in accordance with the law and sentenced to a life imprisonment of 9 yuan and a fine of 50 thousand yuan for the defendant, Jiangxi Clothing Co., Ltd.