Five months after the incident, a criminal gang of 12 people, in the name of 166 companies nationwide, obtained nearly 10 billion yuan of special invoices for value-added tax through gold trading, and resold these invoices for profit, allegedly evading taxes1300 million yuan. Recently, Xiamen cracked a big "golden ticket case", and Xinhua Viewpoint reporter followed up and interviewed, which uncovered the interest chain of VAT invoice fraud crime in the field of gold trading. 166 companies "purchased" gold and received 9.3 billion yuan VAT invoices. According to the provisions of China's national tax law, units and individuals need to pay value-added tax on the realized value-added when selling goods or providing processing, repair and repair services and importing goods. According to insiders, value-added tax is the largest tax in China and one of the most severe taxes. Enterprises can use special VAT invoices to deduct the tax payable. 20 15 1 1 month, the national tax authorities in Liuzhou, Nanjing and other places found in their work that the special VAT invoices provided by some local enterprises were issued by a gold sales enterprise in Xiamen, and most of these enterprises were trading companies, engaged in coal, electronics, clothing and other trade, and had nothing to do with gold trading. Through further verification, the national tax authorities learned that these enterprises in Liuzhou and Nanjing did sign a gold sales contract with the gold sales enterprise in Xiamen, and the gold sales enterprise did receive the payment from these company accounts. Strangely, these unrelated enterprises, from the negotiation and signing of gold sales contracts to the collection of special VAT invoices and gold, are all "arranged" by the same group. According to the investigation of Xiamen police, there are 166 profit-making enterprises that use the VAT invoices issued by the gold sales enterprise, which are distributed in 17 provinces across the country, but all their gold transactions in Xiamen are completed by three people living in Shenzhen: Zheng negotiates the contract, Hong receives the special VAT invoice and Zheng receives the gold. "In five months, three suspects bought gold from Xiamen in the name of the national 166 enterprise and received a special VAT invoice of 9.3 billion yuan." The relevant person in charge of the task force said. The police collected the transaction details of hundreds of bank accounts involved in the case, and found that the criminal gang used other people's ID cards to open multiple bank accounts, and used these "head accounts" to transfer money to these 166 enterprise accounts, and then paid the gold sellers in Xiamen from these enterprise accounts, and the gang members received special invoices for gold and value-added tax respectively. How to convict and punish the crime of falsely issuing special invoices for value-added tax in legal provisions: fixed-term imprisonment of not more than three years, criminal detention and sentencing. If the tax amount of falsely issuing special VAT invoices is 10000 yuan, or defrauding the state tax of 5,000 yuan, the benchmark punishment is six months' imprisonment; For every 3,000 yuan increase in the tax amount falsely claimed or 1500 yuan increase in the tax amount actually defrauded, the prison term will be increased by one month. If the tax amount of falsely issuing a special VAT invoice is less than 1000 yuan or defrauding the state tax is less than 5,000 yuan, if the circumstances are serious, several crimes can be combined with punishment, and the benchmark punishment is criminal detention. If the penalty of fixed-term imprisonment of not less than three years but not more than ten years, falsely issuing special invoices for value-added tax with a tax amount of 654.38+10,000 yuan, or defrauding the state of tax of 50,000 yuan, or there are other serious circumstances, the benchmark penalty shall be fixed-term imprisonment of three years; For every 6,000 yuan increase in tax falsely made or 3,000 yuan increase in tax actually defrauded, the sentence will be increased by one month. Those who are sentenced to fixed-term imprisonment of more than 10 years, falsely issuing special invoices for value-added tax with a tax amount of 500,000 yuan, or defrauding the state tax of 300,000 yuan, shall be sentenced to fixed-term imprisonment of 10 years; For every increase of 654.38+0000 yuan in falsely claimed taxes or 5000 yuan in actually defrauded taxes, the prison term will be increased by one month. Probation is applicable, but it is not applicable under any of the following circumstances: (1) falsely issuing special invoices for value-added tax with a tax amount of more than 300,000 yuan or defrauding the state tax amount of more than 250,000 yuan; (2) Being subjected to administrative punishment or sentenced for falsely issuing special invoices for value-added tax; (3) Falsely issuing special invoices for value-added tax for more than 5 times; (four) failing to pay a fine of more than 60% as required.
Legal objectivity:
Article 15 of the Criminal Law of People's Republic of China (PRC) should foresee the possible social consequences of his actions. Failing to foresee such consequences, or thinking that such consequences can be avoided due to negligence, are all negligent crimes. Negligent crime, only those who are prescribed by law bear criminal responsibility.