In recent years, the number of tax-related criminal cases of private enterprises has been increasing, and the tax-related criminal liability faced by enterprises and their related personnel has shown the characteristics of typology, industry-based and heavy responsibility. Since the Ministry of Public Security, the State Administration of Taxation, and the two ministries and commissions established a normalized joint crackdown on false tax fraud, they have focused on cracking down on the illegal and criminal acts of "three fakes". According to official data, from October 2021 to May 2023, a total of 270,000 enterprises suspected of false tax fraud have been inspected, 10.4815 million false invoices have been identified, and 11.78 billion yuan of export tax rebate losses have been recovered. According to the China Judgment Network, tax-related criminal cases are mainly concentrated in false opening cases, tax evasion cases and fraudulent export tax rebate cases, and the number of these three types of cases accounts for more than 90% of the number of criminal cases that endanger the order of tax collection and management, of which the number of false opening cases accounts for more than 60%.

Criminal cases of tax evasion, false issuance and fraudulent export tax rebates are frequent. In addition to the crime of tax evasion, the crime of false issuance and fraudulent export tax rebate has a low threshold for conviction, heavy criminal responsibility, and simple criminal provisions, resulting in difficult and complicated cases and prominent inconsistencies in adjudication results in various localities. In the defense of tax-related criminal cases, there is an urgent need for professional support from tax lawyers who understand both criminal law and tax law. Over the years, Huashui lawyers have accumulated rich and successful experience in tax-related criminal defense, and most of the tax-related criminal cases in refined oil, chemical, coal, renewable resources, pharmaceutical, foreign trade, transportation and other industries have achieved good adjudication results.

Recent cases

1. A renewable resources limited company is suspected of the crime of falsely issuing special VAT invoices. This case involves a total of more than 53 million yuan in special VAT ticket price and more than 9 million yuan in taxes. The public prosecution indicted the enterprise and the four employees involved in the case for the crime of falsely issuing special VAT invoices. Huashui lawyer is the defender of the unit in this case. In the end, after the court trial, all four employees were given suspended sentences.

2. A pharmaceutical trading enterprise is suspected of the crime of falsely issuing special VAT invoices. This case involves a total of more than 80 million yuan in special VAT and more than 12 million yuan in taxes. The public prosecution organ prosecuted the enterprise involved in the case and the person in charge of finance for the crime of falsely issuing special VAT invoices. Huashui lawyer is the defender of the unit in this case. In the end, after the court trial, the financial director obtained a suspended sentence.

3. A refined oil trading enterprise is suspected of the crime of falsely issuing special VAT invoices. This case involves a total of more than 1.5 billion yuan in special VAT fares. The public prosecution organ prosecuted the person in charge of the enterprise involved in the case for the crime of falsely issuing special VAT invoices. Huashui lawyer is the defender of the person in charge of the enterprise involved in the case. The court adopted the defense opinion of the lawyer and changed the defendant's conviction to tax evasion, and the sentence was significantly reduced.

4. A coal trading enterprise is suspected of the crime of falsely issuing special VAT invoices. This case involves a total of more than 100 million yuan in special VAT ticket price and more than 12 million yuan in taxes. The public prosecution organ prosecuted the person in charge of the enterprise for the crime of falsely issuing special VAT invoices. Huashui lawyer is the defender of the person in charge of the enterprise involved in the case. The court adopted the defense opinion of Huashui's lawyer and changed the defendant's sentence to the crime of illegally purchasing special VAT invoices, and the sentence was greatly reduced.

5. A foreign trade enterprise is suspected of defrauding export tax rebates. This case involves an export tax rebate of 20 million yuan. The public prosecution indicted more than 10 people in charge of the enterprise and their co-defendants for the crime of fraudulently obtaining export tax rebates. Huashui lawyer is the defender of the person in charge of the enterprise involved in the case. The court adopted the defense opinion of Huashui's lawyer and acquitted all the defendants on the grounds that the facts were unclear and the evidence insufficient.