False invoicing, voluntary surrender
Suggest procuratorial administrative punishment
In the second half of 20 17, on behalf of a highway and bridge engineering general contracting company in Qinghai (hereinafter referred to as a company in Qinghai), it contracted the construction project of beautiful countryside in a county and purchased a batch of steel products through Feng. On October 20 18 1 month, Dai told Feng that a company in Qinghai needed a special VAT invoice to purchase steel. Feng asked a steel pipe manufacturing company in Hebei (hereinafter referred to as a company in Hebei) to issue six special VAT invoices for a company in Qinghai, forging supply and marketing contracts and capital flow. In June 20 18, a company in Qinghai certified and deducted the above six special VAT invoices by more than 87,000 yuan, and paid them in full in June 200218.
On June/2020165438+1October1day, Dai and Feng were summoned by the public security organs to surrender themselves, and the next day they were released on bail pending trial.
After being transferred by the public security organs for examination and prosecution, the Chengxi District Procuratorate of Xining City held that Dai and Feng falsely issued special invoices for value-added tax without real commodity transactions, and the total tax paid was more than 87,000 yuan. The facts of the crime are clear, and the evidence is true and sufficient. Their behavior has been suspected of falsely issuing special VAT invoices. According to the relevant provisions of the criminal law, the statutory punishment is fixed-term imprisonment of not more than three years or criminal detention, and a fine of not less than 20,000 yuan but not more than 200,000 yuan. However, Dai and Feng surrendered themselves and truthfully confessed their crimes. If they surrender themselves, they may be given a lighter or mitigated punishment. If the crime is minor, they can be exempted from punishment; Dai and Feng plead guilty and repent, which can be dealt with lightly according to law; The tax in this case has been paid in full, and the losses caused to the national tax have been recovered, so it may be given a lighter punishment as appropriate; Dai and Feng are the legal representatives of private enterprises, and their companies are operating normally. They are first-time offenders and occasional offenders, and they have no criminal record.
On May 25th, 20021year, Chengxi District Procuratorate decided not to prosecute Dai and Feng. Subsequently, the procuratorial organ docked with the administrative organ and suggested that the competent department give Dai and Feng administrative sanctions.
The prosecutor handling the case said that the purpose of less arrest and careful prosecution is to prevent the phenomenon of "the case is broken and the enterprise collapses", but private enterprises are by no means a place outside the law, and the connection between administrative law enforcement and criminal justice should be strengthened. When handling cases of special invoices for value-added tax, it is necessary to strengthen the connection between execution and punishment. If the people's procuratorate believes that administrative punishment should be given according to law, it shall put forward procuratorial suggestions and transfer them to the relevant administrative law enforcement organs for handling.
The prosecutor reminded that although the case was handled in a relatively non-prosecution manner according to law, it should still be given administrative punishment according to the provisions of the Measures for the Administration of Invoices. Procuratorial organs actively connect with the competent authorities, and by giving appropriate administrative penalties to the units and individuals involved, they can save tax sources and promote the healthy development of enterprises.
Insufficient evidence of fraudulent loans.
Don't grasp if the facts are not clear.
Zhao is the legal representative of an industry and trade company in Qinghai. The company was incorporated on August 26th, 2005, and its business scope covers the processing and sales of grain, oil and non-staple food, and the processing of agricultural and sideline products.
May 4th, 20 14, an industry and trade company in Q.
On May 30th, 20 14, China Merchants Bank Xining Branch transferred 4.872 million yuan, 6/kloc-0.60 million yuan and 3.64 million yuan to the personal accounts of Su Mou, Zhu Mou and Ma Mou respectively according to the broad bean purchase agreement signed with an industry and trade company in Qinghai. After investigation, all the above four people are employees of an industry and trade company in Qinghai.
2065438+On June 3rd, 2004, Zhao instructed Yuan Mou, a financial officer, to transfer the above-mentioned money through the accounts of Wang Mou, Zhang Mou and Zhao Mou for several times, and finally transferred it to Fan Mou, the cashier of Minshang Microfinance Company, at the price of1156000 yuan, for repayment of the loan. After the loan expired, the bank reported the case in September 2065438+2007 because an industry and trade company in Qinghai failed to repay the loan. Two years later, the company and its legal representative Zhao were unable to repay. On May 3, 2020/KLOC-0, Zhao surrendered himself.
The Procuratorate of Chengbei District of Xining City believes that the crime of defrauding loans should not only identify fraud, but also prove that it has caused great losses to banks or other serious circumstances. Although an industry and trade company in Qinghai and its legal representative have the intention of defrauding bank loans subjectively, they have also taken deception objectively. However, the legal representative Zhao, Shareholder Ji and their company shall bear joint and several liabilities for the loan. Although the bank claims that the company and the two guarantors have the ability to repay the loan without compensation, according to the existing relevant evidence, it cannot be confirmed that the bank has exhausted the means of relief, and the consequences of serious losses to the bank can be determined.
At the same time, the voucher of transferring 5 million yuan from Minshang Small Loan Company can prove that Minshang Small Loan Company directly transferred 5 million yuan to the account of an industry and trade company in Qinghai, so the bank can know that the company "repaid the loan with a loan" and further verify whether the subsequent loan of 6,543,805 yuan has fulfilled the obligation of careful review. The fact that the criminal suspect Zhao constitutes the crime of defrauding loans is unclear and the evidence is insufficient. On May 27, 2020, a decision was made not to approve the arrest.
The detained machine refused to be returned.
Supervise the implementation of discount compensation.
Company A lends all its two machines (loaders and rollers) to Company B for use. In August of 20 14, Bai moumou had a dispute with company b because of the cost of materials, so he forcibly detained two machines that were in use and owned by company a at the project site of company b. after many unsuccessful negotiations, company a filed a lawsuit with the people's court of chengdong district, Xining city, demanding that Bai moumou return the loaders and rollers involved.
The court ruled that Bai Moumou returned the loader and roller of Company A within five days after the judgment came into effect. After the judgment came into effect, Bai returned the roller, but refused to return the loader. Company A then applied to the court.
Enforcement. During the execution, Bai said that the loader had been sold, and it was impossible to retrieve the original object and refused to cooperate with the execution. Therefore, the court frozen the deposit of 654.38 million yuan in Bai's account according to law. Subsequently, the court decided to include Bai Moumou in the list of untrustworthy executors and ruled to end this execution procedure. Company A refuses to accept it and applies to the procuratorial organ for supervision.
After examination, the procuratorial organ found that although the court made an execution decision during the execution process, Bai Moumou was included in the list of untrustworthy executors, but it was not actually implemented; Failing to award the discount compensation in time or not enforcing the other property of the person subjected to execution according to the value of the subject matter, that is, ending this execution procedure on the grounds that Bai's whereabouts are unknown and the subject matter for execution cannot be found.
Accordingly, the procuratorial organ issued a procuratorial proposal to the court, suggesting that Bai Moumou should be included in the list of people who have lost their trust in time, and the subject matter lost in this case should be compensated at a discount according to the value of the subject matter or other property of the person who has been executed should be enforced.
After the procuratorial suggestion was issued, the court actively communicated with the procuratorial organs and timely included Bai Moumou in the list of people who were untrustworthy. At the same time, use the "Eye of the Sky" system to lock Bai Moumou and contact him. After Bai explained the law, he agreed to repay the loader of Company A for 360,000 yuan. The execution of this case ended on March 5, 20 19.
The prosecutor in charge said that in practice, the person subjected to execution deliberately evaded execution. If the people's court ends this execution procedure without exhausting the means of execution, the cost of refusing to execute the court's judgment will be reduced, the judicial authority will not be reflected, and judicial justice and the credibility of the people's court will be damaged. Through procuratorial suggestions, the procuratorial organs urge the people's courts to increase enforcement in a timely manner, make full use of various enforcement measures, maximize the implementation content determined by the judgment, and effectively enhance judicial authority.
In this case, the loader, as the object of execution, has strong substitutability. Even if it is lost, it can still be performed by delivering similar and homogeneous things, and it does not exempt the person subjected to execution from his performance obligations. If the person subjected to execution refuses to perform, the enforcement court can determine its value on the basis of investigating and understanding the market price, and continue to implement discount compensation (that is, compensation enforcement) to improve the efficiency of court enforcement.
By implementing supervision services and ensuring the healthy development of the private economy, procuratorial organs are not only an important starting point for strengthening civil procuratorial work and enhancing their influence, but also a concrete embodiment of the overall situation of civil procuratorial services.
Relevant provisions of criminal law
Article 175-1 Whoever obtains loans, acceptance bills, letters of credit or letters of guarantee from banks or other financial institutions by deception, thus causing heavy losses to banks or other financial institutions, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also, or shall only, be fined; Whoever causes particularly heavy losses to banks or other financial institutions or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined.
If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the provisions of the preceding paragraph.
Article 205 Whoever falsely makes out special invoices or other invoices for value-added tax to defraud the export tax rebate or tax deduction shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; If the amount of tax falsely made out is relatively large or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan; Whoever falsely makes out a huge amount of tax or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan or confiscated property.
Relevant provisions of the Criminal Procedure Law
Article 177 If the circumstances of the crime are minor and it is not necessary to be sentenced or exempted from punishment according to the provisions of the Criminal Law, the people's procuratorate may make a decision not to prosecute. In cases where the people's procuratorate decides not to prosecute, the property sealed up, detained or frozen during the investigation shall be released at the same time. If the plaintiff who is sorry needs to be given administrative punishment, punishment or confiscation of illegal income, the people's procuratorate shall put forward procuratorial opinions and transfer them to the relevant competent authorities for handling. The relevant competent authorities shall promptly notify the people's procuratorate of the results.
Lao Hu's comments
Private enterprises are an important force to promote high-quality economic development. Protecting the legitimate rights and interests of private enterprises and striving to create a fair and transparent business environment under the rule of law for private enterprises are the proper meanings for political and legal organs at all levels to perform their duties and serve the overall situation.
Therefore, through publicity and education, the majority of law enforcement and judicial personnel should fully realize the important role of the private economy in national development and firmly establish the concept of fair protection of private enterprises and entrepreneurs according to law. At the same time, further improve and refine the laws and regulations for the protection of private enterprises and entrepreneurs, as well as relevant judicial policies and judicial interpretations, so that law enforcement and judicial personnel have clear standards to follow in handling cases, minimize arbitrariness, and persistently implement the criminal policy of "less arrest, careful trial and careful prosecution".
In cases involving private enterprises and entrepreneurs, the procuratorial organs in Xining City, Qinghai Province have carefully taken measures such as arrest, prosecution, sealing up and seizure, which are worth learning and learning from all over the world. It is expected that local political and legal organs will adhere to the basic principles of equal protection, comprehensive protection and legal protection, give full play to their functions and provide powerful services and guarantees for high-quality economic development.
Hu Yong
Related questions and answers: Is car loan a small loan? Car loan is a consumer loan, which can be divided according to the purpose, and the amount can be large or small.
Microfinance is divided according to the loan amount, which is generally1-200,000 yuan.
Therefore, a car loan of less than 200,000 is also considered as a small loan. More than 200 thousand is a relatively large loan.
Microfinance is a comprehensive consumer loan with individuals or enterprises as the core. The loan amount is generally more than 6,543,800 yuan and less than 200,000 yuan. The treatment process generally needs to be guaranteed. Microfinance is an extension of microfinance in technology and practical application. Microfinance in China: It mainly serves agriculture, rural areas and small and medium-sized enterprises.
Car loan is a kind of consumer loan. Loans granted by commercial banks and financial institutions to consumers on the basis of consumer credit for purchasing durable consumer goods or paying various fees are called consumer loans, also known as "consumer loans".
Related Q&A: How to play Alipay 500 yuan Reserve Fund? Play with Ali, you can only play Alipay if Alipay plays with you. The same applies to petty cash!
Alipay can increase sesame credit, which is a gimmick, and charging is the last word. Let Mr. Li tell you in detail.
With the announcement of product upgrade and adjustment on July 10, Alipay officially announced on the APP that the new product-reserve fund for trial in 20 18 began to charge! Ali Alipay finally officially tapped the small short-term loan market of nearly 400 million potential users.
The reserve fund charges 2.29 yuan for 7 days, and 0.28 yuan for one day overdue, which seems insignificant. Let's settle the bill. Calculated by Alipay reserve fund, the annualized interest rate is 23.8 1%, which is the highest interest rate for Alipay loan.
According to Alipay's announcement, the reserve fund can be used for fixed loans in 500 yuan, with a maximum of 7 days (one week) and a charge of 2.29 yuan each time. We can calculate:
You can use it 52 times a year (52 weeks a year), and the annualized interest rate of 500 yuan loan is:
The annualized interest rate of the loan = (cost per time ×52 times) ÷500 yuan =(2.29*52)/500=23.82%.
0.28 penalty interest will be charged every day after the deadline, and the annualized interest rate of penalty interest for 500 yuan loan is:
Annualized interest rate of penalty interest = (daily penalty interest ×365 days) ÷500 yuan =(0.28*365)/500=20.44%.
If the user borrows interest plus penalty interest, the maximum interest rate is 44.26%.
Compared with previous Alipay loans and online business loans, this may be the loan with the highest interest rate among Alipay products. Facing the 24% loan red line, it is legal to pass by, and the clever design makes people admire the cleverness of Alipay product manager!
The essence of Alipay petty cash products is foreign payday loans with high interest rate, short term and small amount.
Mr. de saw at a glance that this was a foreign payday loan.
Payday loan: also known as ultra-short-term cash loan, many occupations abroad are paid weekly. For short-term turnover, this kind of short-term micro-loan with high interest rate has been created. Originated in the United States in the 1980s, there were 22,000 offline loan outlets at its peak, with a transaction volume exceeding 40 billion US dollars. The highest annualized interest rate is 292%.
Petty money products completely copy the product characteristics of payday loans, with short term, 7 days and small 500 yuan. The only difference is that the interest rate has been greatly reduced. The users of the reserve fund are completely coincident with the users of the 7 14 anti-aircraft gun platform, and they are located in the middle and low income groups.
Why is the infamous 7 14 anti-aircraft gun platform repeatedly banned? One of the reasons is that there are a large number of potential customers with realistic capital turnover needs. What kind of people are they?
367 million potential demand groups constitute small short-term high-interest potential customers. According to the data of 20 18 of the National Bureau of Statistics, there are 430 million working-class people in China. The original tax standard was 3,500 yuan, and the number of taxpayers reached1870,000, accounting for about 44% of the total. With the tax payment standard in 20 19 years raised to 5,000 yuan, the total number of taxpayers dropped rapidly to 15%, about 63 million.
If we look back at the documents of Duoduo's listing in the United States, this is also the potential customer base of Duoduo, and they are collectively called "sinking market customers". Without credit support from financial institutions, but with loan demand, they can only become customers of 7 14 anti-aircraft gun platform.
Similarities and differences between Alipay reserve fund and antiaircraft gun platform products
The similarities between the two are mainly: they both face low-and middle-income people and have a huge population base. Because others can get credit support from credit cards, flower beds, loans, etc. They will no longer need such a small amount of high-interest short-term products.
The main difference between the two is that there is no beheading. The annualized interest rate is low. The amount is fixed at 500, and there is no withdrawal. Different collection methods.
However, if the reserve fund is overdue, Alipay will still make it difficult for those who are overdue to move online, such as stopping Alipay services, stopping using Alipay cooperation platform services, telephone collection, and lowering sesame credit rating.
Calculate the total potential income of the reserve fund:
If the user scale reaches 65.438+million and the loan scale reaches 5 billion yuan, the annual income can reach nearly 654.38+0.2 billion yuan.
Penalty interest income will also be one of the considerable sources. It is inevitable that the sunken people will be overdue, but they will be willing to pay overdue interest in order to get the follow-up loan.
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