The State Administration of Taxation announced seven typical cases of special actions to cheat and cheat.
CCTV News:At the press conference held in State Taxation Administration of The People’s Republic of China this morning, seven typical cases of special actions to cheat and falsify were announced. Among them, the case of falsely issuing special VAT invoices and defrauding export tax rebates in Shenzhen was the largest: there were 265 enterprises involved, involving 8.203 billion yuan and 1.395 billion yuan in tax.
The typical cases of these seven special actions of cheating and cheating include:
I. Tax fraud case of Xiamen Qirun Trading Co., Ltd.
In August 2017, Xiamen State Taxation Bureau successfully investigated and dealt with the tax fraud case of Xiamen Qirun Trading Co., Ltd.. It has been verified that during the period from January 2011 to December 2015, Xiamen Qirun Trading Co., Ltd. falsely reported exports by forging goods sales contracts, falsely issuing special invoices for value-added tax, and falsely settling foreign exchange, without actually purchasing and exporting goods, and declared a tax refund of 85.7595 million yuan to the tax authorities. Xiamen State Taxation Bureau recovered 80,394,300 yuan of export tax rebate defrauded by the company and imposed a double fine. It refused to refund 5,365,200 yuan, suspended the company’s export tax rebate right for three years according to law, and transferred the case to the public security organ for handling. At present, the case has entered the judicial process.
Two, Shenzhen "shovel No.1" false tax fraud case.
In August 2017, the Shenzhen State Taxation Bureau and the public security organs successfully investigated and dealt with the case of "Shovel No.1" falsely issuing special invoices for value-added tax and defrauding export tax rebates, destroying four false invoicing gangs headed by Zhu Moumou, Huang Moumou, Zhan Mou, Jiang Moumou and others and defrauding export tax rebates gangs headed by Liu Moumou. There are 265 enterprises involved in this case, involving 8.203 billion yuan and 1.395 billion yuan in tax. It has been verified that the fraudulent gangs headed by Zhu Moumou, Zhan Mou, Jiang Moumou, etc. purchased and fraudulently used other people’s customs import value-added tax special payment books to falsely offset the income and falsely opened it to the outside world; The tax fraud gang headed by Liu Moumou and others defrauded the export tax rebate by accepting false invoices, fictitious capital circulation and low value and high reporting. Shenzhen State Taxation Bureau has issued a Notice of Confirmed False Issuance to the local tax authorities of downstream drawee enterprises, and at the same time recovered 208 million yuan of tax refund from foreign trade export platform enterprises. At present, the case has entered the judicial process.
3. Jilin Hongxing Grain Trade Co., Ltd. falsely issued a special VAT invoice.
In April 2017, the State Taxation Bureau of Songyuan City, Jilin Province successfully investigated and dealt with the case of Fuyu Hongxing Grain Trade Co., Ltd. falsely issuing special VAT invoices. It has been verified that from January 2016 to August 2016, the suspect Chen Mou obtained the identity information of farmers by illegal means, and falsely issued 2,279 agricultural product purchase invoices without real goods transactions, involving an amount of 192 million yuan and a tax amount of 25.01 million yuan. At the same time, 1,836 special invoices for value-added tax were falsely issued to 36 enterprises in 10 provinces and cities such as Hebei and Liaoning, involving an amount of 181 million yuan and a tax amount of 23.59 million yuan. Songyuan State Taxation Bureau has issued a Notice of Confirmed False Issuance to the tax authorities where the downstream drawee enterprises are located, and transferred the case to the public security organs for handling. At present, the case has entered the judicial process.
Four, Inner Mongolia "3 04" false special VAT invoice case.
In September 2017, the State Taxation Bureau of Baotou City, Inner Mongolia Autonomous Region and the public security organs successfully investigated and dealt with the case of "March 4" falsely issuing special VAT invoices. It has been verified that from June 2011 to July 2012, a fictitious gang headed by criminal suspects Zhang Moumou and Wang falsely registered and established four enterprises, obtained false special invoices for value-added tax and false railway freight invoices by paying handling fees, and declared and deducted the total input tax amount of 87.04 million yuan. At the same time, in the absence of real goods transactions, 6,065 special VAT invoices were falsely issued for 97 enterprises in 15 provinces and cities including Beijing and Tianjin, involving an amount of 598 million yuan and a tax amount of 102 million yuan. Baotou State Taxation Bureau has issued a Notice of Confirmed False Opening to the tax authorities where the upstream and downstream enterprises involved are located. At present, the case has entered the judicial process.
Five, Ruiyi (Dalian) Import and Export Co., Ltd. and other two enterprises tax fraud case.
In December 2017, Dalian State Taxation Bureau and public security organs successfully investigated and dealt with tax fraud cases of Ruiyi (Dalian) Import and Export Co., Ltd. and Elmer (Dalian) Import and Export Co., Ltd. It has been verified that during the period from May 2014 to July 2017, two enterprises actually controlled by the criminal suspect Liu fabricated the goods procurement business, falsely paid for the goods, and accepted 455 false special invoices for value-added tax issued by seven production enterprises, involving an amount of 120 million yuan and a tax amount of 20.37 million yuan. At the same time, in the absence of actual export business, using other people’s export declaration information to falsely report exports, a total of 19.05 million yuan was declared to the tax authorities. Dalian State Taxation Bureau recovered the tax refund of 3.03 million yuan from two enterprises and imposed a double fine. It refused to refund 16.02 million yuan, and stopped the export tax refund right of enterprises for three years according to law. At present, the public security organs are handling the case according to law.
Six, Shaanxi Baoji Gucheng Trading Co., Ltd. and other six enterprises falsely issued special VAT invoices.
In October 2017, the State Taxation Bureau of Baoji City, Shaanxi Province and the public security organs successfully investigated and dealt with the case of six enterprises, including Baoji Gucheng Trading Co., Ltd., falsely issuing special invoices for value-added tax. It has been verified that during the period from July 2013 to April 2017, six enterprises including Baoji Gucheng Trading Co., Ltd. were registered and established by a fictitious gang with three people as actual controllers, including Gao Moumou, and 958 false VAT invoices were obtained by paying the handling fee, involving an amount of 103 million yuan and a tax amount of 17.5482 million yuan. At the same time, in the absence of real goods transactions, a total of 1165 special VAT invoices were falsely issued for others, involving an amount of 98.831 million yuan and a tax amount of 16.8013 million yuan. Baoji State Taxation Bureau has issued a Notice of Confirmed False Opening to the local tax authorities where the downstream drawee enterprises are located. At present, the case has entered the judicial process.
7. Tax fraud case of Chongqing Kewei Supply Chain Management Co., Ltd.
In November 2017, Chongqing State Taxation Bureau and public security organs successfully investigated and dealt with the tax fraud case of Chongqing Kewei Supply Chain Management Co., Ltd.. It was verified that during the period from December 2015 to September 2016, the company defrauded 6.263 million yuan of export tax refund by illegally purchasing special invoices for value-added tax and forging export documents, and applied for tax refund of 40.4545 million yuan in violation of regulations. Chongqing Municipal State Taxation Bureau recovered the company’s export tax rebate of 6.263 million yuan and imposed a fine of three times, and refused to refund 40.4545 million yuan, and stopped the enterprise’s export tax rebate right for three years according to law. At present, the public security organs are handling the case according to law. (CCTV reporter Li Huibin Wen Xiao Zhou Wei)