Five months after the incident, a criminal gang of 12 people, in the name of 166 companies nationwide, obtained nearly 10 billion yuan of special invoices for value-added tax through gold trading, and resold these invoices for profit, allegedly evading taxes1300 million yuan. Recently, Xiamen cracked a big "golden ticket case", and Xinhua Viewpoint reporter followed up and interviewed, which uncovered the interest chain of VAT invoice fraud crime in the field of gold trading. 166 companies "purchased" gold and received 9.3 billion yuan VAT invoices. According to the provisions of China's national tax law, units and individuals need to pay value-added tax on the realized value-added when selling goods or providing processing, repair and repair services and importing goods. According to insiders, value-added tax is the largest tax in China and one of the most severe taxes. Enterprises can use special VAT invoices to deduct the tax payable. 20 15 1 1 month, the national tax authorities in Liuzhou, Nanjing and other places found in their work that the special VAT invoices provided by some local enterprises were issued by a gold sales enterprise in Xiamen, and most of these enterprises were trading companies, engaged in coal, electronics, clothing and other trade, and had nothing to do with gold trading. Through further verification, the national tax authorities learned that these enterprises in Liuzhou and Nanjing did sign a gold sales contract with the gold sales enterprise in Xiamen, and the gold sales enterprise did receive the payment from these company accounts. Strangely, these unrelated enterprises, from the negotiation and signing of gold sales contracts to the collection of special VAT invoices and gold, are all "arranged" by the same group. According to the investigation of Xiamen police, there are 166 profit-making enterprises that use the VAT invoices issued by the gold sales enterprise, which are distributed in 17 provinces across the country, but all their gold transactions in Xiamen are completed by three people living in Shenzhen: Zheng negotiates the contract, Hong receives the special VAT invoice and Zheng receives the gold. "In five months, three suspects bought gold from Xiamen in the name of the national 166 enterprise and received a special VAT invoice of 9.3 billion yuan." The relevant person in charge of the task force said. The police collected the transaction details of hundreds of bank accounts involved in the case, and found that the criminal gang used other people's ID cards to open multiple bank accounts, and used these "head accounts" to transfer money to these 166 enterprise accounts, and then paid the gold sellers in Xiamen from these enterprise accounts, and the gang members received special invoices for gold and value-added tax respectively. How to convict and punish the crime of falsely issuing special invoices for value-added tax in legal provisions: fixed-term imprisonment of not more than three years, criminal detention and sentencing. If the tax amount of falsely issuing special VAT invoices is 10000 yuan, or defrauding the state tax of 5,000 yuan, the benchmark punishment is six months' imprisonment; For every 3,000 yuan increase in the tax amount falsely claimed or 1500 yuan increase in the tax amount actually defrauded, the prison term will be increased by one month. If the tax amount of falsely issuing a special VAT invoice is less than 1000 yuan or defrauding the state tax is less than 5,000 yuan, if the circumstances are serious, several crimes can be combined with punishment, and the benchmark punishment is criminal detention. If the penalty of fixed-term imprisonment of not less than three years but not more than ten years, falsely issuing special invoices for value-added tax with a tax amount of 654.38+10,000 yuan, or defrauding the state of tax of 50,000 yuan, or there are other serious circumstances, the benchmark penalty shall be fixed-term imprisonment of three years; For every 6,000 yuan increase in tax falsely made or 3,000 yuan increase in tax actually defrauded, the sentence will be increased by one month. Those who are sentenced to fixed-term imprisonment of more than 10 years, falsely issuing special invoices for value-added tax with a tax amount of 500,000 yuan, or defrauding the state tax of 300,000 yuan, shall be sentenced to fixed-term imprisonment of 10 years; For every increase of 654.38+0000 yuan in falsely claimed taxes or 5000 yuan in actually defrauded taxes, the prison term will be increased by one month. Probation is applicable, but it is not applicable under any of the following circumstances: (1) falsely issuing special invoices for value-added tax with a tax amount of more than 300,000 yuan or defrauding the state tax amount of more than 250,000 yuan; (2) Being subjected to administrative punishment or sentenced for falsely issuing special invoices for value-added tax; (3) Falsely issuing special invoices for value-added tax for more than 5 times; (four) failing to pay a fine of more than 60% as required.

Legal objectivity:

Object Elements The object of this crime is the state's supervision and management system for special invoices for value-added tax and other invoices that can be used for export tax refund and tax deduction. This is the essential feature that distinguishes this crime from other crimes that undermine the socialist economic order. The Measures for the Administration of Invoices in People's Republic of China (PRC) stipulates: "Invoices shall be truthfully issued at one time in accordance with the prescribed time limit, order, column by column, and stamped with the financial seal of the unit or the special seal for invoices." "No unit or individual may lend, transfer or issue invoices on behalf of others." The Provisions on the Use of Special VAT Invoices (for Trial Implementation) stipulates that issuing special invoices must meet the following requirements: (1) Clear handwriting. (2) It shall not be changed. (3) The project is completed. (4) The tickets and goods are in conformity, and the par value is consistent with the amount actually collected. (5) All contents are correct. (six) all copies-each time, the content and amount of the upper and lower copies are the same. (7) The invoice and deduction shall be affixed with the special financial seal or the special invoice seal. (8) Issuing special invoices within the time limit stipulated in Article 6 of these Provisions. (9) No forged invoices shall be issued. (ten) shall not open a special invoice for use. (eleven) shall not issue a special invoice that is inconsistent with the sample of the ticket formulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). In order to defraud taxes, falsely issuing special invoices for value-added tax or other invoices used to defraud export tax rebates and deduct taxes is an act that violates the invoice management system. At the same time, falsely issuing special invoices for value-added tax or other invoices used to defraud export tax rebates and deduct taxes can deduct a large amount of taxes, resulting in a large loss of state tax revenue and seriously undermining the socialist economic order. The so-called other invoices used for defrauding export tax rebate and tax deduction refer to non-VAT invoices that can be used for applying for export tax rebate and tax deduction, such as transport invoice, invoices for purchasing waste commodities and invoices for purchasing agricultural products. This crime is objectively manifested as issuing special invoices for value-added tax for others, for oneself, for others and for introducing others, or issuing other invoices for export tax refund or tax deduction, or issuing special invoices for value-added tax for others, for oneself and for introducing others, or defrauding export tax refund, even if buying goods or providing and accepting taxable services, or other invoices for tax deduction or actual business activities, but letting others issue special invoices for value-added tax or other invoices for defrauding export tax refund or tax deduction. False invoicing refers to the behavior that the actor violates the relevant provisions on the management of invoice issuance and fails to truthfully issue special invoices for value-added tax and other invoices that can be used to defraud export tax rebates and deduct taxes according to the facts. Broadly speaking, all acts of not issuing invoices truthfully are acts of falsely issuing invoices. Including no business activities, or no business activities, such as changing the customer name, commodity name and business items, exaggerating or reducing the quantity and unit price of products or business items and the amount actually collected or spent, the tax rate, tax amount, value-added tax rate and tax amount entrusted to withhold and collect taxes, false drawer, date of issuance, etc. In a narrow sense, false invoicing refers to making false statements about the contents that can reflect the taxpayer's tax payment situation and amount. There are no business activities such as selling goods or providing services, but the items, quantity, unit price, collection amount or relevant tax rates and taxes of fictitious economic activities are filled in; Or change the name, serial number, unit price, tax amount, tax rate and tax amount of business items when issuing invoices for selling goods and providing services, so that the invoices can not reflect the business activities of both parties to the transaction and the filling of the payable or paid taxes. Mainly reflected in the fact that the ticket is inconsistent with the real thing or business project, and the face value is inconsistent with the actual amount collected. Obviously, the false opening of this crime should be false opening in a narrow sense. With reference to the Interpretation of the Supreme People's Court on Several Issues Concerning the Application of the Decision of the 〈NPC Standing Committee on Punishing the Crime of Falsely Making Out, Forging and Illegally Selling Special VAT Invoices 1996 17, anyone who commits one of the following acts shall be punished as the crime of falsely making out this account: (1) Those who operate for others without buying or selling goods or providing or accepting taxable services, (2). (3) Carrying out actual business activities, but others fill in the rest by themselves, which cannot reflect the tax payment situation. If you only falsely invoice or fail to advance or lag the date of issuing tickets according to the prescribed time limit, it is illegal and untrue to issue tickets, but it is still not false in the sense of this crime and cannot be punished for this crime. There are four specific ways to falsely issue special VAT invoices or other invoices used to defraud export tax rebates or tax deductions: 1. Falsely issuing special VAT invoices or other invoices used to defraud export tax rebates or tax deductions refers to units or individuals who legally own special VAT invoices or other invoices used to defraud export tax rebates or tax deductions. Issuing special invoices for value-added tax or other invoices for defrauding export tax refund or tax deduction for others knowing that they have not purchased or sold goods or provided or accepted taxable services, or issuing special invoices for value-added tax or other invoices for defrauding export tax refund or tax deduction for others knowing that they have purchased or sold goods or provided taxable services. 2. Falsely issuing special invoices for value-added tax or other invoices for defrauding export tax rebates and tax deduction. It refers to the act that units and individuals who legally own special VAT invoices or other invoices for defrauding export tax rebates or tax deductions issue special VAT invoices or other invoices for defrauding export tax rebates or tax deductions for others while knowing that others have no goods to buy or sell or have not provided or accepted taxable services, or even if they have goods to buy or sell or provide or accept taxable services, they issue special VAT invoices or other invoices for defrauding export tax rebates or tax deductions for themselves. 3. Letting others falsely issue special VAT invoices or other invoices for defrauding export tax rebates or tax deductions for themselves means that units or individuals who have not bought or sold goods or provided or accepted taxable services require units or individuals that legally own special VAT invoices or other invoices for defrauding export tax rebates or tax deductions to issue special VAT tickets or other invoices for defrauding export tax rebates or tax deductions. Or even if you buy or sell goods, provide or accept taxable services, but ask others to issue special VAT invoices or other invoices for defrauding export tax rebates or tax deductions, or conduct actual business activities, but ask others to issue special VAT invoices or other invoices for defrauding export tax rebates or tax deductions. 4. Introduce others to falsely issue special VAT invoices or other invoices for defrauding export tax rebates and tax deduction. Refers to the communication and matchmaking between units or individuals who legally hold special VAT invoices or other invoices for defrauding export tax rebates or tax deductions, and units or individuals who ask for falsely issuing special VAT invoices or other invoices for defrauding export tax rebates or tax deductions. Falsely issuing VAT deficit invoices or other invoices for export tax refund or tax deduction can only constitute a crime if the circumstances are determined; Otherwise, it shall be deemed as a crime according to Article 13 of this Law. According to the Supreme People's Court's Interpretation on Several Issues Concerning the Application of the Decision of 〈NPC Standing Committee on Punishing Crimes of Falsely Issuing, Forging and Illegally Selling Special VAT Invoices 1996, or falsely issuing special VAT invoices or other invoices that can be used for export tax refund and tax deduction, the state tax was defrauded of 50,000 yuan. The main elements of this crime are all general subjects, that is, natural persons who have reached the age of criminal responsibility and have the ability to be criminally responsible. In addition, according to the third paragraph of this article, the unit can also become the subject of this crime. If a unit constitutes this crime, it shall be punished with two penalties and fined, and the directly responsible person in charge and other directly responsible personnel shall be investigated for criminal responsibility in accordance with the provisions of the third paragraph of this article. Subjective elements This crime must be intentional subjectively and generally has a profit-making purpose. In practice, units and individuals who falsely make out special invoices for value-added tax or other invoices that can be used for export tax refund and tax deduction generally aim at charging high handling fees, while units and individuals who falsely make out their own invoices and let others make out false invoices generally aim at defrauding export tax refund and tax deduction, and generally aim at charging high intermediary fees and information fees. But "for profit" is not the subjective element of this crime.