20 12-08- 16 | Author: Wang Jue Tan Keji | Source: Guangxi News Network-South China Morning Post.
Liuzhou News On August 14, Liuzhou City Court made a first-instance judgment on a criminal case, sentenced the defendant Qin to 8 years' imprisonment and fined RMB 654.38+10,000 yuan for the crime of falsely issuing special VAT invoices.
It is reported that Qin, a 3 1 year-old woman in Liuzhou, met Li (sentenced), the person in charge of a material supply station in Liuzhou, in her business dealings. In a chat at the beginning of 2007, Li asked Qin if he could find someone to help him issue a special VAT invoice, and assured Qin that as long as he could help him issue a special VAT invoice, he could pay Qin 2.5% of the invoiced amount as the invoicing fee. Qin was heartbroken, but he couldn't open the VAT invoice himself, so he had to give up for the time being.
Later, Qin met (escaped) through friends. During the chat, the two sides talked about helping to open VAT invoices. Huang said that he can provide a special VAT invoice named "Steel", but he must charge a billing fee of 2% to 2.3% of the invoice amount. Hearing this, Qin immediately remembered what Li had told himself before, thinking that there was a difference of 0.2% to 0.5% between the billing fees proposed by Li and Huang. As long as the invoice amount is large enough, he can earn a lot of difference.
From 2007 to 2008, in the absence of physical transactions between a material supply station and three companies, Qin asked Huang Xu to issue 77 special VAT invoices named steel, with an invoice amount of 6.95 million yuan and a tax amount of nearly 6.5438+0.2 million yuan, all of which have been declared to the tax authorities for deduction.
Qin thought he had found a shortcut to make money by introducing others to falsely issue special invoices for value-added tax, but he didn't know that his behavior caused huge losses to the state tax revenue, which seriously violated the state tax management system and violated the criminal law. 201165438+February, Qin who was arrested in the incident was arrested by the public security organs according to law.
After hearing the case, the court held that Qin's behavior constituted the crime of falsely issuing special invoices for value-added tax, and made the above judgment after considering the circumstances of the case comprehensively.