Enter an item in an account of ticket of dummy business project, hairpiece steals dodge a tax, this

Recently, the tax authority is in Chongqing city of Beijing tax authority assist energetically below, check solid Chongqing F to invest limited company to add cost kind with enter an item in an account of ticket of dummy business project, hairpiece, empty, hide income 11.16 million yuan. Violate act in the light of the enterprise, chongqing city the tax authority makes filling capture enterprise income tax to its lawfully, add receive fine for delaying payment and be in one times amerce to add up to more than yuan 760 processing decision. Current, tax payment is total already put in storage of pursue and wipe out.

N/arc drafting Zhong Ruiying

Recently, the tax authority is in Chongqing city of Beijing tax authority assist energetically below, check solid Chongqing F to invest limited company to add cost kind with enter an item in an account of ticket of dummy business project, hairpiece, empty, hide income 11.16 million yuan. Violate act in the light of the enterprise, chongqing city the tax authority makes filling capture enterprise income tax to its lawfully, add receive fine for delaying payment and be in one times amerce to add up to more than yuan 760 processing decision. Current, tax payment is total already put in storage of pursue and wipe out.

March 2018, when Beijing tax authority is investing a company to undertake pay taxes is checked to Beijing M, discover its and Chongqing subsidiary -- firm of Chongqing F investment is put on the appropriate come-and-go in profit allocation and circulating fund have doubtful point, to check clear case, personnel of check of Beijing duty Wu goes to Chongqing transfer to other localities.

Personnel of check of Wu of Chongqing city duty is cooperating assist check the discovery when reaching as financial as Chongqing F company personnel to communicate, chongqing F company is a model " shell company " . This company is located in north of Chongqing city change besides the industrial and commercial address that register Ou Mou is street outside, belong to basically in the management activity of Chongqing this locality " 3 without " condition, do not have run a place actually, 2 without fixed administrator, 3 without management business.

Check personnel understands, ground of operation of day-to-day business of Chongqing F company is in Beijing, personnel of company finance affairs and data of Zhang book business accounting all also be in Beijing, financial at ordinary times personnel passes electronic revenue to Chongqing city the tax authority declares pay tax payment, be in only industrial and commercial year of careful, when accepting pay taxes to check, personnel just carries concerned data to come from Beijing related its Chongqing.

Introduce according to personnel of Beijing duty Wu, the company of similar Chongqing F that firm of Beijing M investment sets such wholy-owned subsidiary, in other province city shares 6, management circumstance and F company be exactly the same.

Personnel of check of Chongqing duty Wu informs F company finance affairs of the business accounting such as book of personnel general Zhang to data belt accepts an inspection to Chongqing immediately. Check discovery, chongqing F company advocate business Wu is capital leasehold, capital of operation of going from place to place all comes from Beijing M to invest a company, its are all business accuses a canal directly by Beijing M company. Information of book of F company Zhang shows, its proof of every business income and expenses signs by examine and verify of president of Beijing M company, general manager, financial chief inspector.

Personnel of check of Chongqing duty Wu is in assist the discovery in checking, wave motion of interest rate of contract of loan of presence of Chongqing F company rises and fall big, and during charge is abnormal problem, annual interest of project of this company borrow or lend money leads some to be as high as 23% , low have 11% only, of every quarter during charge also disequilibrium. Check personnel thinks, this company may exist in loan income and charge amortize respect experience tax issue, decide counterpoise celebrates F company put on record to investigate then.

Electron of check personnel have the aid of audits accounts software, use sift method, selective examination a variety of means such as the law, combine forms for reporting statistics of paper finance affairs, zhang of financial to the year that Chongqing F company provides forms for reporting statistics, electron covers the experience tax data such as information, and proof of book of business accounting Zhang, income and expenses undertake labor.

Check personnel discovers, chongqing F company is annual of the business accounting on items of an account borrow amount of contributive gold accumulative total to amount to 2 billion yuan or so, the contract lends amount lowest 20 million yuan, highest 600 million yuan, loan target is main the civilian battalion enterprise that is countrywide each district, year business interest income is 70 million ～ 80 million yuan. 2015 ～ 2017, the business related to enterprise of Chongqing this locality has 1 only, other business object is located in provincial town entirely. The information of items of an account that provides from the enterprise looks, of income of row of Zhang of Chongqing F company each answer pay taxes money already pressed a regulation to declare pay entirely, do not have unusual.

The annual interest rate that check personnel borrows contributive gold with respect to Chongqing F company is in 23% ～ 11% between, float is bigger, and the circumstance that individual and short-term loan does not have collection accrual, undertook asking ask to company staff. This company says to this explanation, interest rate discretion basically is mixed with project venture the relationship between the enterprise is close scanty about, without fixed standard.

Then, check personnel is draw-out two low interest rate lend the enterprise paragraph project, hair case asks loan company seat -- Guiyang city and Tianjin city the tax authority gives assist check. Assist check case information to make clear, the loan company of two ground is to pressed the interest rate that tags in the contract and Chongqing F company to sign loan contract really, paid loan interest by contract standard.

Check personnel did not abandon checking at this point. Check personnel thinks, two ground do not have Jing Yu the difference of the policy respect such as taxation privilege. From the point of company operation mode, if pursue different ground loan or investment business only, why should firm of Beijing M investment expend Zhou Zhang to run technically to Chongqing to create F company greatly? Do its install " housing " what is the purpose of subsidiary after all?

Although company income respect did not discover a problem temporarily, so is cost profit respect normal?

Then, check personnel again check and approve the electronic items of an account of Chongqing F company. When analysing overhead expenses, brushstroke business caused check personnel attention, 22 7 prooves August 2015, prooves show the company, this enterprise passes a bank to pay advisory service to expend 4 million yuan respectively to Beijing X company, 3.9 million yuan. Advisory cost? Why should the company pay 7.9 million yuan to X company big advisory cost? Check personnel immediately asks Chongqing F company provides these two prooves and the data of detailed and primitive accessory after adding.

Primitive accessory discovers check and approve, 7.9 million yuan of services are expended by 9 pieces of value added tax average bill is comprised, opened on August 26, 2015 by Beijing X company, the bank of proof accessory turns Zhang counterfoil couplet makes clear, chongqing F company will assemble 7.9 million yuan account of Beijing X company on August 31.

To this defray, the explanation of Chongqing F company is, be engineered for its because of Beijing X company and acted as agent project of business of a loan, this is the intermediary service fee that pays to its according to market level.

Check personnel does not have the explanation of credulous the other side, continue to business each information undertakes examine and verify is analysed. The process is here medium, beijing X company opened the address that keeps on bill to cause the attention of check personnel: × of area of Beijing close cloud presses down × office building 210 rooms.

Check personnel thinks, according to the market level that capital intermediary serves, the intermediary service fee of similar professional work should be project total amount 0.2% the left and right sides, 7.9 million yuan of intermediary serve cost, in proportion computative, the loan project capital that its intermediary plan acts as agent should be controlled for 1.5 billion yuan, and the biggest odd pen business since Chongqing F company holds water oneself also has 600 million yuan only. And, is the X company that is located in close Yun Mou of Beijing outer suburbs to press down really capable to finish the representative of project of 1.5 billion yuan of loan with resource plan?

Personnel of check of Chongqing duty Wu was given out to Beijing tax authority immediately assist investigate case, the request opens 9 pieces of value added tax that give to Beijing X company average bill assist check solid.

Of Beijing respect assist check reply to show: The corresponding period of Beijing X company leaves really had given 9 pieces of bill, but 9 pieces of invoice amount have 130 thousand only multivariate, unit getting a bill also is not Chongqing F company, however this locality enterprise. In the meantime, beijing X company confirms, this company never has produced business dealings with Chongqing F company, also did not get 7.9 million yuan of money of Chongqing F company.

Information of items of an account of Chongqing F company shows, 7.9 million yuan paid Beijing X the company, and this enterprise did not get money however, where does capital collect after all?

Check personnel exploit a victory is pursued and attack, give out again assist investigate case, ask what Beijing tax authority is in Beijing to Chongqing F company to open an account bank -- some bank subbranch of a bank of 3 yuan of bridges in last few years bank financing running water undertakes assist check obtain evidence.

Receive assist the sheet of bank running water that examines reply shares 40 much pages, after check personnel one by one is checked, discover, chongqing F company paid 7.9 million yuan external really on August 31, 2015, but the X company that chamberlain is not Beijing close cloud however, however a familiar name -- " Cui Mou " .

Check personnel is when items of an account of company of F of the Chongqing that check, ever saw in proof of business keep accounts financial chief has Cui Mou's sign one's name in column for many times. And Beijing tax authority also confirms, the financial chief inspector that Cui Mou is firm of Beijing M investment and business provide one of personnel high.

Data of bank running water still shows, cui Mou still is in in those days will mix in July in September, receive geld of Chongqing F company 2.46 million yuan mix 800 thousand yuan. Check personnel is covered very quickly in Zhang of electron of Chongqing F company on found correspondence on July 13, on September 2 two defray proof. And information of items of an account shows correspondence of these two prooves: Chongqing F company seeks advice from a service to expend 2.46 million yuan to expenses of Beijing Y company respectively, to expenses of Beijing Z company advisory service expends 800 thousand yuan.

Check personnel is given out to Beijing again assist investigate case, answer reply and relevant data to confirm, like Beijing X company, beijing Y company and Z company confirm, did not produce business dealings with Chongqing F company, did not get F company any money.

To perfect evidential chain further, chongqing checks a group to go to Beijing transfer to other localities to obtain evidence, preparation launchs investigation from 3 respects, it is to ask Zhang of company of F of Chongqing of appraisal of Beijing tax authority to list true bogus of bill of Beijing X company, Y company, Z company. 2 it is relevant staff of pair of Chongqing F company the executive inquiry such as Cui Mou. 3 it is with Beijing duty Wu personnel is turned over each other assist examine a data.

Finish as scheduled obtain evidence after the job, inquiry room is checked in the check of Beijing tax authority, check personnel talked about the person such as Cui Mou about, produced bank water bill to its, condition of 3 companies of Beijing explains, and the relevant testimony data such as the testimonial of bill true bogus that Beijing tax authority issues.

Face the series evidence that check personnel shows, nie Mou of Cui Mou and person of agency of income and expenses of bank deposit of Chongqing F company cannot deny, admitted to carry the kind that plays tricks in items of an account, steal the illegal behavior of money of dodge a tax. Cui Mou expresses, be willing to accept the processing of the tax authority.

Via checking, chongqing F company uses hairpiece ticket enter an item in an account, forge a bank to turn the means such as Zhang counterfoil, the advisory service business of 3 enterprises of fiction and Beijing, empty lists cost, hide income in all 11.16 million yuan. Violate act in the light of this enterprise, the tax authority makes filling capture tax payment to its lawfully, add receive fine for delaying payment and be in 1 times amerce to add up to more than yuan 760 processing decision.

Gaoke builds Zheng Yu