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470 million yuan of golden ticket case exposed: false opening, tax cheating the whole chain fell to ring the alarm bells

Although some of the gold in our country is used in the field of production, but into the private collection is more, and due to the small demand for personal invoices, especially VAT invoices, resulting in the seller does not open the invoices of the situation is more common, which has brought about the problem of the "gold ticket" false opening. This problem was more frequent in 2014 and 15, and in the first half of 2015, the State Administration of Taxation (SAT) and the Ministry of Public Security (MPS) jointly issued the "Notice on the Special Action to Combat the Illegal and Criminal Actions of Fraudulently Issuing VAT Special Purpose Invoices by Using Gold Transactions" as well as a list of the relevant suspected enterprises, and cracked down a number of cases of fraudulent issuance of gold invoices, which effectively curbed the illegal and criminal activities. To this day, gold ticket fraudulent tax fraud still occurs from time to time, repeated. A few days ago, CCTV.com, Xinhua.com and other media released a news report on a typical gold ticket fraudulent tax cases, it is worthwhile for the majority of enterprises to take warning.

I. the "golden ticket" big case released: false opening, tax fraud whole chain fell net

In May 2022, Sichuan Mianyang police disclosed the Sichuan State Jinbao Industrial Company Limited, Zhou Moumou fraudulent export tax rebate case: in June 2019 Zhou Moumou and fellow countryman Jiang Moumou conspired with his friend Jiao Mou as a legal representative in Mianyang, Sichuan Province, the new establishment of the State Jinbao company, specializing in the production of trainers, converters, and other products for export to Hong Kong, Hong Kong Mouhua company.

From September to November 2019, the company has purchased a total of 41 kilograms of gold from Shenzhen on three separate occasions on the grounds of production needs, and has obtained more than 10 million yuan of input VAT invoices and then declared an export tax rebate to the Mianyang tax department. Gold as raw materials for the production of "visual training device, converter" caused by the tax authorities suspect that the study found that the company's production and operation is not normal, it is likely that the risk of fraudulent export tax rebates. Mianyang Municipal Public Security Bureau Economic Investigation Detachment received the case transferred to carry out investigations, found that the company's production line is simple, quality control is not strict, does not have the mass production of qualified visual training device, converter conditions, and 41 kilograms of gold is not transported to Mianyang for the production of gold, but at a price per gram lower than the purchase price of all the sales to the gold jewelry manufacturers do not need to issue invoices or individuals. At the same time, Hong Kong company is also established by Zhou Moumou, the company exported to Hong Kong company's "visual training device" are treated as scrap. National Golden Treasure Company with the purchase of gold to obtain input VAT invoices, to the Mianyang tax department to take "low value and high reporting, fictitious reporting" way to declare the export tax rebate of up to more than 100 million yuan.

With further investigation, the investigation detachment also found that Zhou Moumou has also been to another company in Shenzhen to buy "gold paste" as a front, to pay the other side of the "fee", to obtain VAT invoices totaling 3.8 million yuan in value-added tax, the batch of "Gold paste, gold pigment" is also false. The investigation detachment followed the melon, found that between 2018 and 2020, the company's real controller Zhan Moumou to the company's production of "gold paste, gold water pigment" needs for the reason that many times to buy a total of about 1,000 kilograms of gold, after obtaining VAT invoices to the same below-market price will be the same physical gold to sell, and at the same time a total of 101 domestic At the same time, the total number of false VAT invoices for 101 domestic enterprises was 900, involving 470 million yuan.

At the end of 2021, Zhou Moumou and others were convicted in the case of fraudulently obtaining export tax refunds.2022 At the end of April, Zhan Moumou and others were prosecuted by the procuratorial authorities for the crime of fraudulently issuing VAT special invoices. The downstream recipient enterprises of Zhan Moumou were required to pay more than 30 million yuan of VAT.

II. a number of places exposed to hundreds of millions of dollars of false opening cases, "golden ticket" for one of the main sources

In August 2018, in accordance with the State Administration of Taxation, the Ministry of Public Security, the General Administration of Customs, the People's Bank of China to jointly carry out the crackdown on false opening and fraudulent tax offenses and crimes of the two-year special action work deployment, the tax and public security investigations to jointly crack down on tax-related crimes and crimes model has been promoted throughout the country, especially the tax authorities of the tax authorities of the significant improvement in the capacity of the big data tax governance, the gold three system of the invoice of the crime of the precision of the crackdown, so that the false opening case Since 2019, the police in Jiangsu, Zhejiang, Anhui, Jiangxi and many other places have successively exposed a number of cases of false invoicing, many of which involve billions and tens of billions of yuan, and even hundreds of billions of yuan in individual cases, resulting in a large number of tax losses in the country. Summarize the case, the source of false invoicing is broadly divided into three categories:

- "Shell tickets". By registering a large number of shell companies with fraudulent use of citizens' ID cards, they falsely issue VAT invoices to the outside world and do not fabricate any "business behavior". These enterprises receive tickets during the short-term survival, top-up invoices, false tax declarations, or do not declare that they have fled and lost contact.

--"Agricultural and sideline products tickets". Enterprises from the hands of farmers to acquire primary agricultural products, farmers exempt from VAT, but the enterprise does not have input invoices how to do? The tax department allows enterprises to issue their own invoices for the purchase of agricultural products to calculate the deduction of value-added tax, while retaining the identity of the farmers, payment information to prove that the acquisition of real. However, some unscrupulous elements have taken the opportunity to fictionalize the identity of farmers to open a large number of false.

-- "Gold invoice". This type of invoice mainly from the gold trading enterprises. Gold trading amount is large, and the buyer individual does not need invoices, so some gold trading enterprises will be excess invoices sold for profit. Some criminals buy "golden invoices" as input invoices, and then falsely open them to the outside world or fraudulently obtain export tax rebates after "washing invoices" or "changing invoices".

In several cases of false invoicing of waste materials recently represented by Huatax, the source of invoices is also traced back to "golden tickets", and due to the acquisition of "golden tickets" and "ticket laundering", "Change the ticket" of enterprises, individuals have been made guilty verdict, resulting in waste materials recycling business enterprises legally dependent on the invoicing is implicated and involved! A large number of clues show that the "golden ticket" reappeared in the jianghu, involving the change of the ticket false opening, ticket laundering over the ticket, the distribution of goods with the ticket, ticket and goods separation of a number of links, a number of subjects, the industry chain is long, the business links are many, a variety of ways of behavior, and the administrative and criminal responsibility is heavy!

III. the "golden ticket" recipient party if there are the following circumstances, should not give up the defense of innocence

As mentioned before, some unscrupulous elements buy "golden tickets" as input invoices, and sell them to the downstream after "washing tickets" or "changing tickets", and the downstream enterprises use them to offset taxes or apply for The downstream enterprises use them to offset taxes or apply for export tax rebates. Once the case of "golden ticket" is found, the end-user enterprises are often implicated, and since the upstream enterprises have already been convicted, it is extremely difficult for them to get away with the crime. However, in some special industries and special circumstances, the author suggests that the defense of innocence should not be abandoned.

Criminals do not write "crime" on their faces. With the advancement of the Golden Tax Project, tax supervision is more thorough, the establishment of a shell company violence in the way of false opening less and less, some criminals are more inclined to pack the company, create the illusion of entity enterprises, "false opening" as secret, and with a new business model for their own "face-lifting "to make it more difficult to recognize the crime. At this time, some formal business enterprises in order to comply with the invoice and be deceived to cooperate with them, unknowingly deceived. One of the typical is the waste materials recycling business process of false opening behavior. Retailers can not open on behalf of the special invoice is also unwilling to open on behalf of the general invoice is the status quo of the recycling industry, even if a recycling business enterprise to grasp the huge retail resources, if you can not solve the invoice problem also can not survive. Therefore, the industry prevails in the practice of resource grafting, specifically with third-party companies, will be introduced to the third-party companies to cooperate with the third-party companies and third-party companies in the name of the recycling of waste materials to the business enterprise supply and issuance of VAT invoices, the recycling of waste materials and business enterprises to the waste business supply, invoicing. In this process, the goods are sent directly from the retailer to the waste enterprise, recycling business enterprises to monitor the pound quality inspection. Usually, this kind of third-party companies enjoy local financial support policies can effectively reduce its tax burden, and in order to achieve the conditions of support policies and willing to expand cooperation, increase the amount of tax, but some criminals are to buy "golden ticket" means to reduce the tax burden at a low price, and informal local financial support enterprises, in a deceptive, hidden way! With the recycling business enterprises to realize cooperation and make illegal profits.

Although the recycling business enterprises subjectively do not cheat the national tax intentionally, objectively accept the number of invoices, the amount of retail supply and the actual situation, but once the third-party company "golden ticket" case, it is bound to be implicated in the recycling business enterprises. In this case, the author suggests that the recycling business enterprise should not give up the innocent defense, but should firmly grasp its deduction behavior did not cause national tax losses, contingent tax losses caused by the upstream deduction of the "golden ticket", and recycling business enterprise has nothing to do with the key points of the defense of innocence.

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Copyright@2019 Aequity.ALL rights reserved京CP备17073992号-1