1. How to deal with the company's false invoicing after being investigated and filed?
If the company's false invoicing constitutes a crime, the economic crime investigation brigade will file a case for investigation, collect relevant evidence after the investigation, and then transfer it to the procuratorate to decide whether to prosecute.
Procedures for handling criminal cases by public security organs
Article 178 After accepting a case, the public security organ shall, after examination, consider that the criminal facts that need to be investigated for criminal responsibility belong to its own jurisdiction, and file a case with the approval of the person in charge of the public security organ at or above the county level; If it is considered that there are no criminal facts, or the criminal facts are obviously minor and need not be investigated for criminal responsibility, or there are other circumstances in which criminal responsibility is not investigated according to law, the case shall not be filed with the approval of the person in charge of the public security organ at or above the county level.
If a complainant decides not to file a case, the public security organ shall make a notice of not filing a case and serve it on the complainant within three days.
If new facts or evidence are found after deciding not to file a case, or if the original facts are found to be wrong and need to be investigated for criminal responsibility, the case shall be filed in time.
Article 191 A public security organ shall promptly investigate a criminal case that has been put on file, and comprehensively and objectively collect and obtain evidence of the criminal suspect's guilt or innocence, light crime or heavy crime.
Article 289 In a case concluded in investigation, opinions on prosecution shall be put forward, and after being approved by the person in charge of the public security organ at or above the county level, it shall be transferred to the people's procuratorate at the same level for examination and decision, together with all the case files, evidence and opinions put forward by the defense lawyer. At the same time, inform the criminal suspect and his defense lawyer about the transfer of the case.
If the criminal suspect voluntarily pleads guilty, it shall be recorded and transferred with the case, and the relevant information shall be stated in the prosecution opinion; If it is considered that the case meets the applicable conditions of the expedited procedure, it may put forward suggestions to the people's procuratorate for applying the expedited procedure.
Second, how to define false invoicing
When a goods transaction or service occurs, as long as the drawer is not the actual seller (provider); Or the drawer is the actual seller (supplier), but the amount is inconsistent with the actual transaction items and the actual business situation, which constitutes a false statement.
(1) False invoicing includes:
1. Issue invoices that are inconsistent with the actual business situation for others and yourself.
2. Let others issue invoices that are inconsistent with the actual operating conditions for themselves.
3. Introduce others to issue invoices that are inconsistent with actual business conditions.
From the above analysis, we know that according to the "Procedures for Handling Criminal Cases by Public Security Organs", the economic crime investigation department of public security organs will collect relevant evidence after filing a case of false invoicing, and after the investigation, it will be transferred to the procuratorate, which will decide whether to prosecute.