1. The following cases resulted in invoices being issued even after one month of sentencing.
2. False issuance of invoices (including general VAT invoices, special VAT invoices, etc.) refers to the following illegal behaviors of taxpayers:
(1) Issuance of invoices for others or for oneself Invoices that are inconsistent with actual business operations.
(2) Let others issue invoices for you that are inconsistent with your actual business operations.
(3) Introduce others to issue invoices that are inconsistent with actual business operations.
Tip: Issuing invoices for yourself mainly refers to self-issued agricultural product purchase invoices and second-hand car invoices. "Inconsistency with actual business operations" means that the purchaser information, product name, specifications, quantity, unit price, total price and other face elements of the invoice are inconsistent with the actual transaction business.
Whether it is determined to be the crime of falsely issuing (exclusive value-added tax) invoices under the criminal law, three elements should be noted:
1. From the subject level, look at whether the enterprise has actual production and business activities;
2. From a subjective perspective, see whether the enterprise has the purpose of tax fraud;
3. From a result level, see whether the enterprise has caused national tax losses. (Administrative penalties imposed by the tax department will not be affected in principle)
Special case: taxpayers evade taxes by inflating the VAT input tax amount, but issuing special VAT invoices to external parties that meet the following circumstances simultaneously does not constitute external tax invoices. Falsely issuing special VAT invoices:
(1) The taxpayer sold goods to the payee taxpayer, or provided VAT taxable labor or taxable services;
( 2) The taxpayer has collected payment for the goods sold, taxable services provided or taxable services from the payee taxpayer, or has obtained a voucher for claiming the sales payment;
(3) The taxpayer presses It is stipulated that the relevant content of the special value-added tax invoice issued to the payee taxpayer shall be consistent with the goods sold, taxable labor or taxable services provided, and the special value-added tax invoice shall be legally obtained by the taxpayer and issued in its own name. .
Special VAT invoices obtained by the payee taxpayer that meet the above conditions can be used as VAT deduction vouchers to deduct input tax.
Chapter 2 Sentencing Standards for False Issuance of Invoices
1. Falsely Issuing Special Invoices or Tax Refundable or Deductible Invoices
Falsifying Special Invoices for Value Added Tax or Anyone who falsely issues other invoices to defraud export tax refunds or tax deductions 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; the amount of falsely issued taxes is relatively large or there are other If the circumstances are serious, the person shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan; if the amount of falsely paid taxes is huge or there are other particularly serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life. Imprisonment, and a fine of not less than 50,000 yuan but not more than 500,000 yuan, or confiscation of property.
If the amount of tax falsely issued is more than 50,000 yuan, the person shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention for the crime of falsely issuing special value-added tax invoices, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; If the amount of falsely disclosed taxes is more than 500,000 yuan, it shall be deemed as a "relatively large amount" as stipulated in Article 205 of the Criminal Law; The "huge amount" specified in Article 205.
2. Falsely issuing other invoices
Whoever falsely issues other invoices, if the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than two years, criminal detention or surveillance, and shall also be fined; if the circumstances are particularly serious, shall be sentenced to The offender shall be sentenced to fixed-term imprisonment of not less than two years but not more than seven years and shall also be fined.
Chapter 3 Selected Cases
In practice, there are often cases of people being punished for falsely issuing special VAT invoices and falsely issuing ordinary VAT invoices. The author has collected several typical cases in recent years (first-instance judgment dates from 2019 to 2021) from the Judgment Documents Network for reference.
(1) "Pan Xiude's first-instance criminal judgment for the crime of falsely issuing special value-added tax invoices to defraud export tax refunds and deduct tax invoices" ((2020) Zhejiang 10 Xingchu No. 70)
Brief introduction to the case: From January 2014 to June 2015, Pan Xiude (when this case occurred, had been criminally detained by the Wenling Municipal Public Security Bureau on November 18, 2015 for other cases, and was detained in accordance with the law on December 25 of the same year Arrested, and was sentenced to ten years and six months in prison and a fine of RMB 300,000 by the Wenling City People’s Court of Zhejiang Province on December 13, 2016 for falsely issuing special value-added tax invoices. Case number: (2016) Zhejiang 1081 The first sentence of the sentence No. 2060) colluded with Chen Haihua in advance, and through the introduction of Wang Lu and others, without physical transactions, obtained Tianjin through Wenling Zhenda Waste Materials Recycling Co., Ltd. and Wenling Jinqiang Renewable Energy Co., Ltd. by paying points. There are 476 special value-added tax invoices from Yiqin Metal Products Co., Ltd. and Tianjin Jinlv Materials Trading Industrial Co., Ltd., with a total invoice amount of 439,768,771.5 yuan and a total tax amount of 74,760,691.25 yuan. The above 476 invoices have been deducted, resulting in a total national tax loss of 74,760,691.25 yuan. (This case adopted the idling mode of funds in an attempt to cover up the fact that there was no actual transaction. Examples of specific operation modes: Chen Haihua account-Jin Qiang company account-Yiqin company account-Zhang Yufa account-Deng Yunxiang account-Wang account-Chen Haihua account)
Judgment: The defendant Pan Xiude allowed others to falsely issue special VAT invoices for himself, and was sentenced to fifteen years in prison and fined RMB 500,000, which is the same as the previous crime. He was sentenced to ten years and six months in prison with concurrent fines. It was decided to execute the fixed-term imprisonment of 20 years and fined RMB 500,000. Defendant Pan Xiude's illegal income of RMB 74,760,691.25 was turned over to the state treasury, and he and his co-defendant Chen Haihua bear the same liability for compensation.
(2) First-instance criminal judgment for Chen Haihua’s crime of falsely issuing special value-added tax invoices to defraud export tax refunds and tax deduction invoices ((2019) Zhejiang 10 Xingchu No. 34)
Brief introduction to the case: From August 2013 to June 2015, the defendant Chen Haihua (who was criminally detained by the Wenling Municipal Public Security Bureau on April 19, 2018, and arrested on May 26 of the same year) and Pan Xiude colluded in advance. According to the person, in the absence of actual goods transactions, Tianjin Yiqin Metal Products Co., Ltd. was obtained through payment discounts through Wenling Zhenda Waste Co., Ltd. (legal representative Pan Xiude) and Wenling Jinqiang Renewable Resources Co., Ltd. (legal representative Chen Haihua) There are *** 539 special value-added tax invoices between the company and Tianjin Jinlv Materials Trading Industrial Co., Ltd., with a total invoice amount of 487,171,492.14 yuan and a total tax amount of 82,819,153.76 yuan. The above 539 invoices have been deducted, resulting in a total national tax loss of 82,819,153.76 yuan. The defendant Chen Haihua was responsible for managing the capital account to complete the fictitious transfer of funds.
(Example of virtual transfer mode in this case: ticket purchase funds went through Zhenda Company Account-Jin Travel Company Account-Affiliated Company Account-Deng Mou Account-Wang Mou 1 Account-Chen Haihua Account-Pan Xiude Account-Zhenda Account; Zhenda Company Account - Tianjin Travel Company Account - Related Company Account - Deng Account - Huang 2 Account - Wang 2 Account - Chen Haihua Account - Pan Xiude Account - Zhenda Company Account; Zhenda Company Account - Tianjin Travel Company Account -Affiliated company account-Deng account-Lin 1 account-Pan Xiude account-Zhenda company account; Zhenda company account-Jinlv Company account-Affiliated company account-Huang 2 account-Lin 1 account-Chen Haihua account-Pan Xiude Account - Zhenda Company Account; Zhenda Company Account - Jinlv Company Account - Related Company Account - Cai Account - Huang 2 Account - Lin 1 Account - Chen Haihua Account - Pan Xiude Account - Zhenda Company Account).
Judgment: The defendant Chen Haihua committed the crime of falsely issuing special value-added tax invoices and was sentenced to life imprisonment, deprived of political rights for life, and confiscated all personal property; the defendant Chen Haihua’s illegal income of RMB 74,760,691.25 was turned over The state treasury shall bear the same responsibility for refund and compensation for item (4) of the (2016) Zhejiang 1081 Xingchu No. 2060 criminal judgment of 8,058,462.51 yuan.
(3) The criminal judgment of the first instance of the criminal case involving Wang Moumou and others for falsely issuing special value-added tax invoices to defraud export tax refunds and tax deduction invoices ((2021) Shanghai 0118 Xingchu No. 1027)
Case introduction: From November 2015 to December 2018, the defendants Chen Moumou and Wang Moumou (captured on April 23, 2020). When the couple were operating Shanghai A Co., Ltd. and Shuntong Accounting (Shanghai) Co., Ltd. together, they knew that Tang Mou (convicted), Shanghai B Co., Ltd., and Shanghai C Co., Ltd. were engaged in falsely issuing special value-added tax invoices. During this period, the company still provided services such as accounting services, purchasing blank invoices, and handling tax audits for the two companies, thereby illegally profiting from them. During the period, Shanghai B Co., Ltd. and Shanghai C Co., Ltd. made false VAT invoices totaling more than RMB 45.42 million, and the tax amount was more than RMB 6.53 million; they also adopted the method of payment and invoicing to obtain Shanghai D Co., Ltd. and other seven companies falsely issued special value-added tax invoices totaling more than RMB 47.37 million, with a tax amount of more than RMB 6.87 million. Among them, Chen Moumou and Wang Moumou received more than 2,500 special value-added tax invoices for the above two companies, collected agency fees of more than RMB 50,000, and charged so-called "clearance relations" fees of RMB 40,000. During the trial, the defendants Chen Moumou and Wang Moumou withdrew all illegal gains of RMB 90,000.
Judgment result: The defendant Chen Moumou was guilty of falsely issuing special value-added tax invoices and was sentenced to three years in prison, suspended for three years, and fined RMB 60,000; the defendant Wang Moumou was guilty of falsely issuing special value-added tax invoices. For the crime of special value-added tax invoices, he was sentenced to three years in prison, suspended for three years, and fined RMB 50,000; the stolen money of RMB 90,000 seized was confiscated.
(4) The first-instance criminal judgment of Liang Moumou and Gu Moumou for falsely issuing invoices ((2020) Shanghai 0101 Xingchu No. 1037)
Case Introduction: The defendant Liang Moumou was serving as During his term as the legal representative and regional director of the Shanghai branch of Xinchang Property Management (Shenzhen) Co., Ltd., in order to pay less personal income tax, he instructed the financial defendant Gu of the company to pay the invoicing fee through Xu Yanyan without any real transactions. (Handle in a separate case) Purchase ordinary VAT invoices from others to collect salary after the unit accounts for reimbursement. From January 2018 to March 2019, Gu purchased 30 false ordinary invoices through Xu Yanyan, with a total amount of RMB 804,000. On April 9, 2020, the defendants Liang and Gu arrived at the case after being notified by phone. Now Liang Moumou has paid all the taxes back.
Judgment: Liang and Gu falsely received ordinary value-added tax invoices. The circumstances were serious and their actions constituted the crime of false issuance of invoices, and they should be criminally punished in accordance with the law. The defendant Liang Moumou committed the crime of falsely issuing invoices and was sentenced to five months of criminal detention, suspended for five months, and fined RMB 20,000. The defendant Gu Moumou was guilty of the crime of falsely issuing invoices, and was sentenced to one month of criminal detention, suspended for two months. and be fined RMB 2,000.
(5) Liang Changqi’s second-instance criminal ruling on the crime of falsely issuing special value-added tax invoices to defraud export tax refunds and tax deduction invoices ((2021) Sichuan 10th Penalty No. 13)
Brief introduction to the case: In 2015, the defendant Liang Changqi (released on bail pending trial on November 5, 2019, and arrested on November 5, 2020) used Weiyuan Qiqi Flowers under his actual control without real goods transactions. In the name of 7 companies including seedling planting farms, a total of 198 ordinary value-added tax invoices for the sales of agricultural products were issued for 10 companies including Liaoning Benxi Guanbao Pharmaceutical Co., Ltd., with a total face amount of 155,891,020 yuan, all of which can be calculated according to the invoice amount Provision of 13% of VAT input tax.
Liaoning Benxi Kangquan Pharmaceutical Co., Ltd., Guanbao Pharmaceutical Co., Ltd., Ren'an Pharmaceutical Co., Ltd., and Benxi Ruixing Pharmaceutical Co., Ltd. used 22 general value-added tax invoices issued by Liang Changqi to deduct a total of 4,968 input tax. 736 yuan. Liang Changqi accepted illegal gains of 3,500 yuan.
Judgment result ((2020) Sichuan 1024 Xingchu No. 111 issued this judgment, (2021) Sichuan 10 Xingzhong No. 13 upheld the original judgment): Liang Changqi falsely opened tax deductions for others. The ordinary VAT invoice caused significant economic losses to the country and constituted the crime of falsely issuing invoices for tax deduction. He was sentenced to 11 years in prison and fined RMB 200,000. The illegal income of 3,500 RMB was recovered.
(6) The first-instance criminal judgment of Pingchang County Huaxin Yisheng Agricultural Technology Co., Ltd., Sichuan Shikui Shikui Biological Co., Ltd., Pingchang Kangshengda Pharmaceutical Co., Ltd., etc. for selling and illegally providing citizens’ personal information ((2021) Sichuan 1923 Xingchu No. 33)
Case Brief: From May 2015 to February 2016, the defendant Lu Jiang established the defendant units Huaxin Company, Shikui Company, Kangshengda Company is the legal agent or actual person in charge of capital contribution of the three defendant units. The defendant Lu Jiang and the defendant units have successively engaged in activities such as planting, preliminary processing, and acquisition of Chinese medicinal materials in Pingchang County and other places. In May 2016, when the defendant Lu Jiang was selling the Chinese medicinal materials he had grown, he issued a value-added tax invoice and a rebate of the false invoice amount 2 at the request of the purchaser. Without actually purchasing the agricultural products, Lu Jiang used the defendant's The identity documents of the local villagers who farmed in the unit used the "Sichuan Value-Added Tax Ordinary Invoice" received by the defendant's unit to issue a total of 161 agricultural product purchase invoices for themselves, with a face value of *** 13,827,769.68 yuan, for Deduct the buyer's output tax and the owner's input tax. On May 24, 2017, the Pingchang County State Taxation Bureau issued administrative penalty decisions to impose fines of 200,000 yuan, 220,000 yuan, and 300,000 yuan on Huaxin Company, Shikui Company, and Kangshengda Company respectively. On December 5, 2017, the defendant Lu Jiang took the initiative to attend the case after receiving a phone call from Pingchang County ×× Bureau and voluntarily and truthfully confessed his crime.
Judgment: The defendants Pingchang Huaxin Yisheng Agricultural Technology Co., Ltd., Sichuan Shikui Shikui Biological Co., Ltd., and Pingchang Kangshengda Pharmaceutical Co., Ltd. violated the national tax collection and administration order and issued false invoices for themselves , the circumstances are particularly serious and constitute the crime of false invoicing. The defendant Lu Jiang, as the person in charge directly responsible for the false invoicing of the three defendants' units, specifically handled the invoicing matters, and his behavior constituted the crime of false invoicing. The defendant units Pingchang Huaxin Yisheng Agricultural Technology Co., Ltd., Sichuan Shikui Shikui Biological Co., Ltd., and Pingchang Kangshengda Pharmaceutical Co., Ltd. committed the crime of false invoicing and were sentenced to a fine of RMB 180,000; the defendant Lu Jiang For the crime of falsely issuing invoices, he was sentenced to two years in prison, suspended for two years, and fined RMB 50,000.
(7) Chen Shaohua, second-instance criminal ruling for the crime of falsely issuing special value-added tax invoices and using them to defraud export tax refunds and tax deduction invoices ((2021) Shaanxi 05 Xingzhong No. 237)
p>Introduction to the case: In August 2017, Zhang A (a separate case) contacted and introduced three times through the defendants Chen Shaohua and Dong A (a separate case) to collect the invoicing fee of 4.3% of the invoice tax amount. By using Hancheng City Taixing Clean Coal Co., Ltd., which it controls and operates, to make false value-added claims for Hunan Chenzhou Guolong Mining Co., Ltd., Inner Mongolia Wushenqi Shenghe Coal Co., Ltd., and Shanxi Yuncheng Heshengsheng Trading Co., Ltd. There are more than 100 special tax invoices. Before the incident, Hunan Chenzhou Guolong Mining Co., Ltd. had applied for certification and deduction of input tax for 77 special value-added tax invoices (total price and tax of 8,985,710 yuan, total tax amount of 1,305,615.9 yuan). The company received a loss of invoice from the tax authority