Now, we will pay close attention to experience record company one case numerous, illegal method concealments, involve an area the complex, empty that opens a gang to carry out by professional empty opens more, chain and link case of bill of value added tax. This code name " seismic sea wave 1 " case, by duty Wu, public security, custom and people bank 4 branches give full cooperation, half an year of last a period of time is able to detect finally, the case investigates a company in all 658, experience case empty opens amount to exceed 50 billion yuan, arrest 64 crime suspect.
At the beginning of 2017, be in many domestic places, continuously much home company waits for sectional report to duty Wu and public security, the custom of own enterprise imports pay money book, common says " custom ticket " information is embezzled, there is no lack of among them many large and state-owned companies.
What is book of money of pay of sea coop mouth? Its full name " import content value added tax is special pay money book " , it is enterprise import after content pay value added tax, custom opens an industry pay tax proof, can use as by the enterprise of import content income is touched deduct tax payment, the most important is, book of money of a pay can be touched to be buckled only, once be embezzled to touch,buckle so, this means those businesses that pursue import matter truly to will face significant loss.
Such circumstance erupts centrally inside much ground, short time, very unusual. Total office of duty Wu total bureau, the Ministry of Public Security, customs grinds centrally after sentencing, preliminary and affirmatory of these enterprises " custom ticket " have 210 thousand, involve the throughout the country 20 many involve an area, information by the whole nation 1022 enterprises are risked with touch buckle, among them 515 are in Shenzhen, take the in part of gross, it is to commit the crime heavy disaster area. And discover through the investigation to these 515 enterprises, they are " blame is normal door " enterprise, actual classics camping ground is nodded and register a place to not agree with, it is an accord with actually " empty shell company " .
Bureau of check of bureau of tax of Shenzhen city state checks Wu Dongliang of division section chief: This is us together this case is hunted down those who come back, the data of the company, each bag is an enterprise (data) . Its data is very little, it is a business charter, a business charter, still have an official seal, include a bank to turn this U aegis of Zhang, can run come empty invoice.
After thorough investigation, handle a case personnel discovery, the fountainhead of these cases is not in Shenzhen, pointed to a place outside 800 much kilometers centrally however.
Check of bureau of tax of Shenzhen city state manages case staff: Through us data is analysed, discover they have a very tall frequency centrally next, it is Guangxi by auspicious area.
"Seismic sea wave 1 " especially big empty opens Shenzhen case of bill of value added tax: Trade of edge of track down by following clues trades hide malfeasant
Why the case of Shenzhen, the Guangxi that spearhead points to 800 much fairer inside and outside however by auspicious? What kind of discovery does investigation personnel have?
On custom ticket, had indicated to import the type of the product ordinarily, if be a fruit, so enterprise leaving the home is in touch when buckling a sale to give tripartite, on bill of opened value added tax, should be a fruit likewise. But investigating initial stage, handle a case personnel discovers however, these open the bill of value added tax that come out, have a strange general character, that is product type change personally.
King of deputy section chief of group of detect of duty of bureau of detect of classics of Shenzhen city public security bureau is strong: (experience case) custom imports book of special pay money to go up, the name of an article of the entrance is to be similar to a fruit more these, aspic tastes these. Opening the name or description of a commodity that give is not a fruit any more however these information, some needs electronic product, they leave gave electronic product (bill) .
Why did the fruit turn an electron into the product? Personnel of duty Wu check discovered among them cat be bored with.
Check of bureau of tax of Shenzhen city state manages case staff: Fruit and lumber, they basically are to come in (later) , what be used at commodity directly is current, use at the sale directly. So their importer, also do not need to have tax payment of this one part touching buckling, embezzle this part does not need to support the custom bill that buckle (information) .
Since spearhead pointed to Guangxi centrally by auspicious, bureau of customs officer of Shenzhen state tax combines Shenzhen city public security bureau to send case personnel instantly, go to before disguise for many times early or late, be opposite from periphery place a few declare at customs advancing travel is dark visit feel check, discovery by auspicious border land is jumped over in be located in, of all kinds port is most inside area under administration, edge trade trades prosperity. Some declare at customs travel advantage is reached with acting foreign trade declare at customs the condition with convenience business, collect wantonly, information of illegal purloin customs, a few illegal one's share that sell Shenzhen in order to get a benefit.
Tan Xiaolin of deputy director general of substation of roc of Shenzhen city public security bureau: (they) through oneself enterprise of pilot imports and exports and declare at customs get business information all right, buy in and sell at a profit gains profit; Collect buy in and sell at a profit of information of person of the same trade to gain profit.
"Seismic sea wave 1 " especially big empty opens Shenzhen case of bill of value added tax: Camouflage of with twisted roots and gnarled branches-complicated and difficult to deal with is true trade empty leaves touch buckle
Through duty alarm the early days of 4 many months investigates associated case series, comb information of doubtful point clew, staff to exceed 300 thousand, discharge Cha Zhen to fasten staff of experience record company nearly 500 people, the much ground such as flounder Guangxi, Guangdong, Shenzhen, proved details of a case finally.
Investigate through many of hardships, case group discovers, this empty opens a case is a law case seemingly, actually inside nest complex, with twisted roots and gnarled branches-complicated and difficult to deal with, hunt down 10 crime gang in all, include to hawk custom ticket gang in order to make 2 when the person such as some heads; 7 empty that head with the person such as Liao Mou, Cai Mou open gang and an empty that head with Chen Mou, the gang that cheat duty. Stability of these gang organization structure, division of labor is clear, swim up and down gang mutual collude commits the crime, gimmick concealments changeful, can escape the superintendency of duty Wu branch and audit extremely.
Day net extensive, scanty and do not leak. These gangs are how to be used " empty shell company " risk wantonly with touch buckle, empty opens bill of value added tax, diddle state tax payment, get sudden huge profits with this?
Will see this piece of sketch map. Guangxi by auspicious area a few declare at customs travel and company of foreign trade of pilot of Shenzhen Xu Mou, be in charge of collecting a businessman to import goods not to need to touch the custom ticket information that buckle, and with par amount 1.5% to the 2.3% illegal intermediary that sell Shenzhen. These goods are flesh of fruit, lumber, seafood, aspic to wait commonly, it is the goods that presses the value added tax of tax rate collection of 13% .
Subsequently, the illegal intermediary of Shenzhen presses par amount again 2.35% to 2.8% , sell Shenzhen area empty to open a gang. Empty opens a gang to wait for domestic need many times according to Shenzhen, Chongqing, Chengdu, open a bill of false value added tax, and with par amount 5% to 5.5% collection poundage, next homes people the bill of value added tax that opens these empty is used at touching to buckle, achieve the goal of little capture imposition.
Link of such one a complete set of come down, if first custom bill is 1 million yuan, so declare at customs earn 23 thousand all right, illegal intermediary earns 28 thousand, empty opens a gang to be able to earn more. The existence of sudden huge profits, let empty open a gang not choose a series of proof data such as sheet of receipt of contracts of all method fiction purchase and sale, gathering, deliver goods, falsify data of one a complete set of according to issueing a requirement even, flow of dummy and whole business; Open bank account, fiction pays payment for goods, through many companies account layer upon layer empty turns capital, final circumfluence arrives individual account, implementation gains profit illegally.
Check of bureau of tax of Shenzhen city state manages case staff: To put an end to the case that this kind of empty supports, we increased to undertake comparing couplet to Chinese information, audit system had been put an end to now, had put an end to an elephant now previously in that way the phenomenon that empty supports custom bill.
In August 2017 the last ten-day of a month, shenzhen state tax submits to bureau of check of total bureau of national tax Wu suffers ticket enterprise more than times 30 thousand to undertake to involving the whole nation to visit town 36 times assist investigate manage, up to on December 31, 2017, countrywide accumulative total checks money of pay tax evaded, amerce to amount to 2.9 billion yuan, amount of put in storage 2.19 billion yuan.
Shenzhen city public security bureau manages country of section chief Gu Qing integratedly via detect bureau: A characteristic with this the biggest case, it is us (implementation) of entire chain hit, from at the beginning get this bill, touch buckle, this ticket sheds business of imports and exports again finally, the imposition of diddle country, make a chain we arrested a few people, each chain has.
Yu Haichun of deputy director general of bureau of check of total bureau of national tax Wu: "Seismic sea wave " tax proposal is bureau of check of duty Wu total bureau and bureau of detect of classics of the Ministry of Public Security below straightforward command, bureau of tax of Shenzhen city state and Shenzhen city public security bureau investigate and deal with sb jointly, calendar year of city of a Shenzhen comes the empty with most gang of case of the biggest, experience opens dimensions value added tax is special bill case.
Current, relevant crime suspect has moved send a judiciary to sue.
"Seismic sea wave 1 " especially big empty opens Shenzhen case of bill of value added tax: Administrative criminal develops simultaneously duty alarm close silver to increase cooperation
Illegal element empty opens personal gain of obtain of bill of value added tax, the economic order with disturbed badly normal, harmed the interest of country and abide by the law enterprise. For powerful blow empty leaves, cheat duty malfeasant, since 2016, 4 branches build total office of total bureau of national tax Wu, the Ministry of Public Security, customs and Chinese people bank synergic mechanism, begin associated operation.
As we have learned, "Seismic sea wave 1 " case is " duty alarm close silver " the typical case of close cooperation of 4 ministries and commissions.
Huang Kai of deputy director general of bureau of check of bureau of tax of Shenzhen city state bright: Public security produces investigation advantage, custom produces the advantage of information and data, sign up for what money data undertakes unity to obtain evidence to the custom such as book of relevant custom pay money, people bank develops the capital that washs money instead to superintend an advantage, improved the strength that this case investigates and result.
Shenzhen city public security bureau manages country of section chief Gu Qing integratedly via detect bureau: This experience duty commits a crime, interest of state of direct enroach on, we hope to father through sentencing heavy punish, ability has the awe effect of execute one as a warning to others.
To involving the illegal action of bill, our country is in " criminal law of People's Republic of China " in clear, the imposition amount that empty opens is huge perhaps have other and special serious plot, be in set term of imprisonment of 10 years of above or life imprisonment, be in 50 thousand yuan of above 500 thousand yuan of the following fine perhaps confiscate property.
Buckle policy to ensure the taxation that adds up to compasses management enterprise to be able to enjoy a country legally is touched, in the meantime, protect national revenue increase, this year, our country still will increase pair of empty to open the blow strength that cheats duty.
Yu Haichun of deputy director general of bureau of check of total bureau of national tax Wu: 2018, duty Wu total bureau is mixed jointly with total office of the Ministry of Public Security, customs even Chinese people bank, begin deep inside countrywide limits cross a branch, cross area to hit empty to leave cheat duty special operation, "Investigate big case, case doing iron " . Form empty to leave cheat duty to be hit together, swim up and down the linkage that experience record company checks together hits mode.
