Expert tips for Yijiu

Through forwarding the characteristics of the joint investigation of major trans regional fraud cases of withholding tax rebate by Shanghai tax police:

1. The investigation time is short: the case was only over a month from the unsealing of Shanghai to the investigation of the case.

2. A large number of families are involved and the amount is large: more than 40 upstream and downstream families are involved, the total amount of false invoices including tax is 5.587 billion yuan, more than 15 million yuan of tax rebates are suspected of fraud, and 48 suspect are arrested. The number of people involved in the case is large, the amount of money is large, the detection speed is fast, and the strength is large.

3. "Intelligent audit" system lock:

Thanks to the powerful data analysis capability of the Golden Tax Phase III system and the online operation of the Shanghai tax "intelligent inspection" system, the Shanghai tax inspection department has targeted indicator setting and data analysis in combination with the declaration and invoicing characteristics of VAT preferential tax policies. Through multi-dimensional data screening, it has thoroughly clarified the enterprise structure and invoicing levels of false statements.

Risk reminder

Taxpayers who falsely issue invoices to defraud tax refunds

Risk industry

All industries

Risk point

Falsely issuing invoices to defraud tax refund

Expert suggestion of Yijiu

Compliance tax is critical! Compliance is the first thing to do with taxation, and then tax financing! False business is not advisable!

According to the Criminal Law, a unit shall be fined for falsely issuing invoices to defraud tax refunds, and the persons who are directly in charge and other persons who are directly responsible for the offence shall be sentenced to a maximum of life imprisonment. In the face of multi-dimensional analysis of big data in the golden tax system, enterprises are basically transparent. The government has cooperated with many departments, and the intensity and speed of investigation have reached a new height. Remind enterprises and relevant personnel that it is not worth the loss to defraud taxes.

If you need to self check tax compliance or solve more difficult tax problems, please contact Yijiu experts for free consultation

key word

Falsely issuing invoices to defraud tax refund

Yijiu expert service

Expert consultation on tax compliance planning of withholding tax rebate agency

The amount involved exceeds 15 million yuan! Shanghai tax police cracked a gang style, cross regional major case of defrauding tax rebates

Under the guidance of the Special Office of the State Administration of Taxation in Shanghai, the Inspection Bureau of the Shanghai Municipal Taxation Bureau of the State Administration of Taxation, together with the Economic Investigation Corps of the Shanghai Public Security Bureau, launched a centralized network access crackdown in Shanghai, successfully detected the first case of using VAT preferential policies to falsely issue VAT invoices to defraud tax credits, beat two criminal gangs, destroyed two invoicing dens, and captured 48 suspect. According to preliminary statistics, the total amount of false invoices and taxes is 5.587 billion yuan, and more than 40 downstream enterprises are suspected of defrauding more than 15 million yuan of retained tax rebates. At present, the tax authorities are making every effort to recover the retained tax credits. After the implementation of the large-scale VAT rebate policy in April this year, the Shanghai tax inspection department overcame the impact of the epidemic in accordance with the work requirements of the joint strike mechanism of six departments, including the State Administration of Taxation, the Ministry of Public Security, the Supreme People's Procuratorate, the General Administration of Customs, the People's Bank of China and the State Administration of Foreign Exchange, and in accordance with the work requirements of the State Administration of Taxation for "cracking down on fraud and refund", Taking the fight against fraudulent tax deduction and refund as the top priority of the normalization of the fight against tax fraud, we worked together with the municipal public security economic investigation department to continuously and closely monitor the criminals who use the preferential VAT policies to obtain VAT input tax, falsely issue invoices to foreign countries and defraud tax deduction and refund. During the period, the Shanghai tax inspection department, through big data analysis and in conjunction with the city's public security economic investigation department, accurately locked the fraudulent gang affiliated enterprises to enjoy preferential tax policies by overlapping violations. In the form of charging invoicing fees, without real transactions, it wantonly issued special VAT invoices to help the invoiced enterprises defraud tax rebates. Through in-depth analysis of the case, it is found that the division of labor of the enterprises involved in the case is clear and the level is clear. The principal criminals all have financial and tax professional background, have published tax planning books, and have conducted in-depth research on preferential tax policies, which are professional crimes with high academic qualifications. By setting up cross regional and multi-level invoicing enterprises, the fraudulent gangs controlled by them attempted to evade the law enforcement and supervision of the tax authorities with complicated business flows and invoice flows. Thanks to the powerful data analysis capability of the Golden Tax Phase III system and the online operation of the Shanghai tax "intelligent inspection" system, the Shanghai tax inspection department has targeted indicator setting and data analysis in combination with the declaration and invoicing characteristics of VAT preferential tax policies. Through multi-dimensional data screening, it has thoroughly clarified the enterprise structure and invoicing levels of false statements. At the same time, along the line, we conducted a full scan of the tax rebate of the downstream enterprises receiving tickets. Through the fixation of evidence, the city's public security economic investigation department finally achieved a full chain attack on the upstream false opening enterprises and the downstream ticketed enterprises. The relevant person in charge of the Shanghai Municipal Taxation Bureau of the State Administration of Taxation said that he would earnestly implement the requirements of the State Administration of Taxation on the simultaneous implementation of the five measures for tax deduction and refund, namely, "fast tax refund, ruthless crackdown on fraudulent tax refund, strict investigation of internal mistakes, welcoming foreign supervisors, and continuous publicity", so that "real gold and silver" can reach law-abiding enterprises at the fastest speed, and better help stabilize the macroeconomic market. At the same time, we will continue to crack down on such illegal and criminal acts as gang style, cross regional and malicious fraud of tax deduction and refund, and continue to work together from top to bottom and from inside to outside. We will strictly investigate and punish them in accordance with the law, so as to ensure that the large-scale tax deduction and refund policy is accurate.