Guangxi investigated and dealt with a case of fictitious building materials business falsely issuing special invoices for value-added tax according to law. After investigation, the criminal group headed by Mou Mou let the upstream enterprises deduct the cost of falsely issuing special invoices for value-added tax without real goods transactions, and collect handling fees for falsely issuing special invoices for value-added tax for downstream enterprises, accumulati vely suspected of falsely issuing 1652 special invoices for value-added tax, involving an amount of 176 million yuan. At present, the case is in the court trial stage. In the
early stage of abnormal
purchase and sale and doubtful cases, the inspection department of Yulin Tax Bureau made an in-depth analysis of the clues transferred by Yuzhou Tax Bureau of Yulin City. It was found that four enterprises, including Guangxi Yukai Building Materials Co., Ltd., Guangxi Yingmai Building Materials Co., Ltd., Yulin Ningshun Building Materials Co., Ltd., and Guangxi Boan Building Materials Co., Ltd. , all had mismatched purchases of timber, asphalt, and cement. However, more than 99% of the goods issued in the sales invoice are cement, the sales volume of cement far exceeds the purchase volume , the timber is "purchased but not sold", the asphalt is "more purchased and less sold", and the account reflects the existence of a large amount of temporary estimates into the account and other serious violations of business logic.
In this regard, the inspectors sorted out and analyzed the invoice information, drew a relationship chart with the key information as the index, and found that the invoice name, invoicing time and seller information of the four enterprises were highly related. Although the legal representatives were different, they all came from the same city and shared upstream and downstream enterprises. Why is there such a big difference between
purchase and sale? The invoicing characteristics of these four enterprises are so similar, what is the connection behind them?
With these questions, the inspectors went to the registered place of the enterprise for on-the-spot verification, and found that the four enterprises were located in the same office, and there were no operators, no storage sites, no transportation records, no social security payment information, and no related expenses for normal production and operation. Based on the above situation, the key gangs involved in the case are basically locked in.
In order to dig out the gang manipulators, the inspection department of Yulin Tax Bureau, together with the public security and economic investigation department, formed a special working group to carry out penetration analysis with the flow of funds as the breakthrough point, and found that the upstream funds of the enterprises involved in the case returned or were abnormal after many times of circulation. The proportion of capital reflux and abnormality is as high as 90% ; Downstream funds are returned to legal representatives, financial officers, shareholders and other related personal accounts after multi-level circulation through the public accounts of downstream enterprises, and the proportion of capital reflux and abnormality is more than 90%; Upstream enterprises transfer money back to four building materials companies after deducting 4-5 points of handling fees, while four building materials companies charge about 7.5 points of invoicing fees to the downstream. At the same time, most of the funds flowed through a bank account named Mou, who was the manipulator of the gang. So far, the transaction network of false invoices issued by four building materials enterprises has all surfaced.
In view of the complexity of the case, involving a wide range of areas, a large number of people, and a long time span of the crime, in order to ensure the effectiveness of the attack, the special task force was divided into two groups and went to six cities in other provinces to carry out the arrest operation. After the arrest of nine major illegal persons involved in the case headed by
Mou Mou, they confessed to the illegal facts such as falsely opening and forging contracts.
After investigation, the group has a clear division of labor, Mou Mou, as a middleman, takes advantage of the convenience of business start-up and cancellation under the current business environment, registers and attracts some companies, and quickly handles tax registration, receives invoices and falsely issues invoices to obtain returns in a short period of time; Four building materials enterprises make profits by letting upstream enterprises falsely issue special invoices for value-added tax to deduct costs, or by issuing "cement" invoices for downstream enterprises. In order to avoid inspection, the gang forged the purchase and sale agreement of building materials, fabricated the name, quantity and unit price of goods, fabricated the transport documents of materials, and purchased a small amount of transport invoices from the logistics company to forge the authenticity of the transaction in order to forge the real logistics evidence.
According to Paragraph 2, Article 21 of the Measures of the People's Republic of China for Invoice Management, "No unit or individual may engage in the following acts of falsely drawing up invoices: (1) drawing up invoices for others or for themselves that are inconsistent with the actual business operations; (2) allowing others to draw up invoices for themselves that are inconsistent with the actual business operations;"; (Three) introduce others to issue invoices that are inconsistent with the actual business situation.
Accordingly, the Inspection Bureau of Yulin Tax Bureau made a decision to deal with four building materials trading enterprises, including Guangxi Yukai Building Materials Co., Ltd., Guangxi Yingmai Building Materials Co., Ltd., Yulin Ningshun Building Materials Co., Ltd., and Guangxi Boan Building Materials Co., Ltd., and determined that four gang enterprises let others falsely issue special invoices for value-added tax for themselves and for others.
At present, the People's Procuratorate of Yuzhou District of Yulin City has brought a public prosecution against Mou and others for the crime of falsely issuing special invoices for value-added tax. The People's Court of Yuzhou District of Yulin City has heard the case and will announce the verdict at a later date.
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