Amendment to the Criminal Law of the People's Republic of China (VIII)
Article 33: One article is added after Article 205 of the Criminal Law as Article 205: Falsely issuing invoices other than those specified in Article 205 of this Law (referring to invoices other than special invoices for value-added tax), and if the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not more than two years, criminal detention or public surveillance, and shall also be fined; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than two 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.
Extended data:
Case:
Hefei cracked the largest case of falsely issuing special VAT invoices in the history of Anhui Economic Investigation, with a value of 5 billion yuan.
20/kloc-in February, 2007, after nearly one year's careful investigation, the Economic Investigation Detachment of Hefei Public Security Bureau cracked a case in which the Ministry of Public Security supervised the extra-large false issuance of special invoices for value-added tax, and arrested the suspects Yu Mou (male, 38 years old, from Taihe, Anhui), Li Mou (female, 43 years old, from Taihe, Anhui) and Chen Moumou (female, 30 years old, from Hefei, Anhui).
On March 20 16, Hefei State Taxation Inspection Bureau transferred to Hefei police the clue that Anhui Dapu Trading Co., Ltd. and Anhui Deyao Nonferrous Metals Co., Ltd. were suspected of falsely issuing special invoices for value-added tax, and the case value was extremely huge. After receiving the clue, Hefei Public Security Bureau attached great importance to it and immediately coordinated the tax authorities to form a joint task force to carry out their work.
At this time, it has been half a year since the incident, and the relevant suspects forged and destroyed evidence and entered into an offensive and defensive alliance. The project work was once deadlocked. Faced with this situation, the task force finally found a special VAT invoice gang with "golden ticket" as the source by analyzing the capital flow and invoice flow. At the same time, the task force found that the gang also controlled four other companies, which were used to falsely issue special invoices for value-added tax for illegal profit.
After finding out the facts of the crime, the task force began to investigate the identity of the suspect and carried out the arrest work. However, the suspect in this case is very cunning and has a strong sense of anti-investigation. He fraudulently used other people's identity information and used agents to register and set up a shell company. He never left any clues in the management process of the tax authorities, and the investigation work is very difficult.
Faced with this situation, the task force made full use of "big data" to carry out in-depth research and analysis, and a false criminal gang headed by Yu and Li finally surfaced.
20 16 from may to August, the task force carried out the arrest work, and eight suspects, including Li, were arrested one after another, but the main suspect, Yu, was always at large.
Since then, the task force has made several trips to Xinjiang, Henan and other places, and the trip was near Wan Li to arrest. Through unremitting efforts, the task force successfully arrested the suspect Yu in Taihe County in the early morning of 20 17/month 1 day. At this point, all the suspects in the case were brought to justice.
After investigation, in order to gain illegal benefits, Yu Mou and Li Mou gathered together with Chen Moumou and others to set up Dapu Company, Deyao Company, Shanghai Improvisation Company, Junyun Company, Eric Company and Jingxian Yahua Company in Hefei. Without real business contacts, they adopted the form of buying low and selling high.
Purchase false special invoices for value-added tax from more than 50 companies across the country, and then falsely issue special invoices for value-added tax to more than 200 enterprises across the country. The amount involved is as high as 5 billion yuan, and the amount is extremely huge. The criminal suspects Yu and Li have illegally made tens of millions of yuan.
At present, the case has been handed over to the Hefei Municipal People's Procuratorate for review and prosecution.
References:
Baidu Encyclopedia-People's Republic of China and the Amendment of Criminal Law (8)
References:
People's Daily Online-Hefei cracked the largest case of falsely issuing special VAT invoices in the history of Anhui Economic Investigation? The case value is 5 billion yuan.