The investigation of Chen Wenzhu, director of tobacco in Shanwei City, Guangdong Province, began in 20 10/0. At that time, a group of dismissed tobacco workers reported that Chen Wenzhu was suspected of a number of corruptions, and related online posts were reprinted one after another. Under the pressure of public opinion, the Personnel and Labor Department of the Provincial Tobacco Bureau set up an investigation team. On 20 10/12/month, the investigation team sent the investigation to the propaganda department of Shanwei Municipal Committee, saying, "According to the preliminary investigation, the situation reflected by the above employees is basically untrue."

But the facts show that the conclusion made by this investigation team can be described as "ignoring the facts and turning black and white upside down".

The investigation procedure is obviously problematic.

There are obvious problems in the investigation procedure of the investigation team of the Provincial Tobacco Bureau: as an investigation of the contents of complaints and reports from employees in this system, they did not find these employees to understand the situation.

Chen Mou, an employee of Shanwei Tobacco, said that the investigation team of Guangdong Provincial Bureau didn't ask them for information at all. The reporter repeatedly asked the relevant person in charge of the office of the Provincial Tobacco Bureau about the details of the investigation. He was evasive and vague.

According to the local tobacco department, the reason why the investigation team of the Personnel and Labor Department of the Provincial Tobacco Bureau dared to make a black-and-white investigation conclusion was "to confuse public opinion and support Chen Wenzhu". Later, Chen Wenzhu publicly declared to the media that he had "reported the case to the police" for the reports of employees and net posts. Its arrogance is not unrelated to the conclusion of this survey.

No one is responsible for the conclusion of the investigation.

It is strange that some people dare to do this so-called investigation conclusion suspected of "supporting" corrupt officials, but no one is responsible, let alone being held accountable.

According to tobacco insiders, at the instigation of individual leaders of the Provincial Tobacco Bureau, a deputy director of the Personnel and Labor Department of the Bureau personally led a team to Shanwei and made the "investigation conclusion" after a turn. However, this investigation conclusion with serious problems has never been mentioned in this year's investigation by a joint investigation team composed of the State Tobacco Bureau, the Guangdong Tobacco Bureau and local discipline inspection departments at all levels. Find out the loopholes in huge invoices

According to informed sources, some people in the joint investigation team believe that Chen Wenzhu "does not have much economic problem, because public funds are everywhere to eat and drink." This view even once became the mainstream view of some people in the joint investigation team.

However, relevant investigations and disclosed data show that Shanwei Tobacco Bureau, under the charge of Chen Wenzhu, has many loopholes in the reimbursement of business entertainment expenses in recent years and is suspected of major economic problems.

First of all, the invoice numbers attached to some vouchers with an amount of millions of yuan have irregular serial numbers. An experienced local tax official analyzed that this does not rule out the possibility of "buying invoices for reimbursement to cash out and deliberately disrupting the reimbursement of the purchased invoices".

Secondly, a large number of "non-compliant" invoices or even fake invoices are used for reimbursement, and the amount exceeds one million yuan. After investigation, the invoice purchasing unit attached to some vouchers is inconsistent with the unit stamped on the invoice. In addition, some invoices cannot be found in the local tax invoice inquiry system.

The outgoing audit involves major cases.

The recently released audit report on Chen Wenzhu's departure revealed that Shanwei Tobacco Bureau used a large amount of cash in reimbursement and payment of business dealings with external units. After spot checking, the entertainment expenses of large-scale business of more than 10,000 yuan in 20 10 were more than 8.7 million yuan, which was basically reimbursed in cash. Investigators believe that the payment without transfer is actually out of supervision.

Through spot checks by investigators, when Shanwei Tobacco Bureau reimbursed business entertainment expenses in 20 10, some invoices were neither audited by the handling department nor audited by the financial department, and a large number of signed managers and witnesses did not know about business reception matters but signed them.

Some bills were destroyed artificially.

The original documents and statements of entertainment expenses of some businesses of Shanwei Tobacco Bureau have been destroyed artificially, and it has been impossible to verify whether the huge amount of public funds is really used for eating and drinking. Some local employees call it "destroying the body". For example, "the most outrageous reception in government canteens in history", according to the financial statements, it is not uncommon for the bureau's canteens to receive 30,000 to 40,000 yuan per meal. Once, they ate more than 80,000 yuan in one meal and/kloc-0.3 million yuan in one day. When the investigators checked the original information of the business with the office and canteen managers of the bureau, the answer was actually: all the vegetables and raw materials needed to buy in the canteen at ordinary times and the menus used to calculate the entertainment expenses have been destroyed. Sky-high food and drink approved by the board of directors

According to the reporter's investigation, Shanwei Tobacco Bureau is located in an underdeveloped area, but in recent years, the business entertainment expenses have reached more than RMB12 million per year, and even the entertainment expenses of the canteen of this unit have reached an astonishing130,000 yuan at the highest. The reason why this tobacco bureau's business entertainment expenses are "crazy sky-high" every year is that there is an illegal financial budget behind it.

Chen Wenzhu once argued that this financial budget was given by the company's board of directors.

According to the relevant provisions of the implementation regulations of China's enterprise income tax law, the annual business entertainment expenses of Shanwei Tobacco Bureau should not exceed 8 million yuan, based on five thousandths of the annual sales income of/kloc-0.6 billion yuan. But in fact, the approved business entertainment budget of Shanwei Tobacco Bureau has reached an average of12 million yuan, far exceeding the highest standard stipulated by the state.

The director is also the chairman of more than 20 companies.

"Just the director of the Provincial Tobacco Bureau is also the chairman of more than 20 tobacco companies in the province." The insider said that too many main members have part-time jobs, which directly affects the quality of decision-making of the board of directors. A limited company often holds a half-day meeting to complete all major issues such as annual budget and final accounts, personnel appointment and dismissal.

According to the reporter's investigation, only the business entertainment expenses (excluding conference expenses, anti-counterfeiting funds and travel expenses) in Guangdong's tobacco business system have reached more than 200 million yuan per year in recent years.