One, Anhui defeats empty of 700 million medicinal material to open big case! Case of experience of 50 10 provinces, enterprises, 2000 people!
"The ply of 56 dossier reachs person height unexpectedly, and the 3 crime suspect of experience case is in gain profit illegally ten million yuan when, caused 100 million yuan of losses to national revenue however... " on August 13, peaceful country 10 more than province of police flounder whole nation, visit investigation many 50 company and party of case of many 2000 experience, after all previous is investigated via 8 months careful, ultimate success detects an especially big empty to open case of bill of value added tax, experience proposal face value evens more 700 million yuan. Current, this case already moved send procuratorial work mechanism to examine sue.
On November 23, 2017, police accepts peaceful nation branch of local duty Wu turns over experience duty clew to say, data of business of daily sale of this city some company is unusual, company controller Bao Mou, Wu Mou and Jiang Mou have empty to open the suspicion of bill of value added tax. After police learns, launch investigation instantly. In investigation, police discovers this company is actually between 1 year of a long time indrawn this locality is cultivated door bought tens of ton Gan Juhua, those who buy an amount is gigantic your police be suspicious, and this is this company numerous crude drug only one of buying business. After mastering a large number of evidence, on December 8, 2017, police is successful this company controller of experience case Bao Mou, Wu Mou is controlled, and the Jiang Mou of experience case already heard wind conceal. January 2018, after police classics checks arrest with all possible means Jiang Mou in income net.
3 crime suspect arrives after the case, to evade legal responsibility mutual evade, refus does not cooperate police investigation. Because this case involves Guangdong, Hunan, Hubei, Guizhou, Gansu Province, Jilin, Guangxi,wait for 10 more than province many 50 company, also involve place to cultivate a number to amount to more than 2000, the case involves area wide, number is numerous, investigation difficulty is great.
To prove details of a case, police comprises peaceful nation case, cent cultivates an investigation to obtain evidence into this locality group of analysis of fund of case of group, experience, the case interrogates group and board of inquiry of company of record of more than 50 experience.
In investigating, case policeman hurries off to Guangdong to save some company only, find out this company to accept guilty suspect empty opens bill of value added tax and experience proposal face value 7 ten million yuan guilty fact...
In investigating, case policeman visits place according to buying business proof clew many 2000 are cultivated door, chase door find out and do not have offer the fact that cultivates a medicinal material...
All previous classics of 8 months with all possible means careful is investigated, police is analysed through huge data and far go to investigation of hardships of countrywide much ground, case truth rises to surface eventually.
According to police investigation, before case hair, guilty suspect Bao Mou, Wu Mou and Jiang Mou have not enough to meet the need because of company capital, the kind that takes empty to open bill of value added tax then commits the crime. Came 2016 during 2017, 3 crime suspect is in know perfectly well buy without objective, without actual production the business ability, circumstance that trades without true goods falls, incite company staff member to falsify false business voucher, open value added tax through series operation empty next special bill and fold touch deduct tax payment, experience proposal face value evens more 700 million yuan, gain profit illegally thousand yuan 1.
2, what is empty invoice? These behavior calculate empty invoice!
Empty invoice is criminality of illicit of the public proclamation in our country criminal law. Make the 587th according to the State Council of People's Republic of China " the State Council about revising < bill of People's Republic of China runs way > decision " the 22nd regulation, open bill ought to the time limit according to the regulation, ordinal, column, all couplet second one-time open according to the facts, build bill special rule.
Any units and individual must not have action of following empty invoice:
(one) for other, open the bill that with actual classics business Wu circumstance nots agree with for oneself;
(2) let other open the bill that with actual classics business Wu circumstance nots agree with for oneself;
(3) introductory other opens the bill that with actual classics business Wu circumstance nots agree with.
Particular branch is bill value added tax is special bill and average bill two kinds big, because this empty leaves to include empty to open value added tax already,special bill supports the action such as income taxation with diddle exit drawback, empty, also include empty to open average bill to list cost with empty, the behavior such as little capture enterprise income tax.
Be aimed at value added tax special bill, the basis is at present highest people court about applicable " Standing Committee of the National People's Congress about punishing empty leaves, forge and sell value added tax illegally the decision that special bill commits a crime " the explanatory file of a certain number of problems.
Have one of following action, belong to " empty opens value added tax special bill " :
(one) perhaps was not offerred without goods purchase and sale or accept should tax service and for other, for oneself, let other be his, introductory other opens value added tax special bill;
(2) purchase and sale perhaps is offerred or goods was accepted should tax service but for other, for oneself, let other be his, introductory other opens an amount or the value added tax with disloyal amount is special bill;
(3) undertook management an activity actually, but let other be worth duty for him Dai Kaizeng special bill.
In addition, total bureau of national tax Wu still came on stage 2014 " total bureau of national tax Wu opens value added tax external about taxpayer the announcement of special bill concerned issue " (announcement of total bureau of national tax Wu 2014 the 39th) .
Do not belong to clearly technically external empty opens value added tax the case of special bill:
(one) taxpayer sold goods to person of duty of Fang Na getting a bill, perhaps offerred value added tax to answer tax service, should duty serves;
(2) taxpayer to collection of person of duty of Fang Na getting a bill place sale goods, place is carried supply tax service to perhaps answer the money that duty serves, perhaps obtained the evidence that demands sale money;
(3) the value added tax that taxpayer opens to person of duty of Fang Na getting a bill by the regulation is special bill is relevant content, with place sale goods, place is carried supply tax service to perhaps answer duty serves conform to, and this value added tax is special bill is taxpayer is obtained legally, open with him name.
This is most standard answer, those who write is very clear, but the advance wave upon wave that still has one after another of a lot of elder, as expected most profitable method is written in criminal law, collect a hand bosses!
3, is the enterprise become again how does avoid empty open a risk?
In trading, the bank delimits paragraph, have mark but abide. Proposal taxpayer goes to transfer of payment for goods through bank account as far as possible trade inside the bank account of the other side. In this process, taxpayer can undertake supervisory checkup to purchasing business again, if the other side is offerred the information that makes clear on bank account and bill nots agree with, ought to cause vigilance, defer to pay, undertake be checkupped further to buying money business.
When receiving a bill, piercing eye, get behind risk suggests taxpayer compares pair of bill message carefully. Requirement make out an invoice just provides concerned data, compare pair of pertinent information carefully.
It is, the company name on account of sheet of the card of Wu of careful tax inspection that register, delivery of cargo from storage, opened bill, bank is uniform;
2 be, the average taxpayer that passes each other registers relevant proof, examine the other side to whether possess average taxpayer qualification;
3 be, the bill that passes each other is gotten buy book, whether is examining opened bill the other side gets bought bill really;
4 be, mix through inventory goods Zhang, manufacturing cost Zhang concerned proof, whether is examining purchased goods the goods that the other side is purchased or produces.
If be put in doubt to taking bill, ought to defer to pay and be declared touch buckle concerned income taxes, appeal in time to the tax authority check. Be opposite especially big purchase goods, offer the unit of goods for a long time perhaps, ought to make a key examine more.
After trading, keep evidence, avoid a loss. The enterprise should take seriously when purchasing goods obtain and store the testimony that involve, once the other side conceals the true condition of concerned sale and make out an invoice intentionally, ill will offers value added tax special bill, caused pecuniary loss to oneself, can chase after countervail to the other side lawfully as a result of the pecuniary loss that offer empty invoice and brings. Every taxpayer, ought to handle each pieces of bill carefully, cannot be at the moment Xiaoli, the high tension line of invoice of empty of lay a finger on.
4, conference of special operation deploy is in drawback of invoice of empty of blow of 4 ministries and commissions, diddle Beijing is held
On August 22, 2018, bank of people of total office of total bureau of national tax Wu and the Ministry of Public Security, customs, China combines to sit a meeting in Beijing, empty of collective deploy blow opens bill of value added tax, diddle to export drawback to violate crime two years special travel. In recent years tax system reform all is around increase derive capacity and movement again and again. On concrete technical step, for instance golden duty 3 period system, bank opens an account clear, insurance cost of information couplet net, company changes to be collected by duty Wu etc, permit choice of duty source one by one to control. Meet only next more and more severe, more and more normative, enterprise and accountant notice, red line scarcely can walk.
5, newest code: Empty leaves only ticket blame rises into punishment standard to imposition 50 thousand yuan
Key summary: 1, the imposition number that empty opens is in of 50 thousand yuan of above, open value added tax with empty special bill blame is in 3 years of the following set term of imprisonments or arrest battle, be in 20 thousand yuan of above 200 thousand yuan of the following fine; 2, the imposition number that empty opens is in of 500 thousand yuan of above, maintain it is what criminal law sets the 205th times " number is larger " ; 3, the imposition number that empty opens is in a stupid person of 100 thousand yuan of above, maintain it is what criminal law sets the 205th times " amount is huge " .
Say two to the accountant finally
The boss does not know tax law, do not know duty Wu policy to calculate, but serve as a financial practitioner, you understand. Boss of one mind makes money, let your empty leave, you should learn to refuse.
Some accountant people can say: "Refused, did not work, do not do false Zhang, do not do two Zhang, who can want you? " do then you have had considered among them consequence?
Encounter this kind of thing to should fulfil his duty to offer a piece of advice the boss is not done, also turn to the boss to look, and row and cherish!
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