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The key catch in exploring the nature of tax evasion by enterprises utilizing red-flush false naphtha invoices are these two table
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What will be the impact of the judicial interpretation of the Supreme People's Court and the Supreme People's Procuratorate on the convicted cases of false VAT invoices in the petrochemical industry?
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Gas station criminal risks diversify as multi-agency efforts continue to address fuel pump cheating and tax evasion
Since 2022, various regions have successively carried out rigorous remediation of fuel dispenser cheating behavior, and some regions have achieved results. Recently, Zhejiang Province Market Supervision Administration summarized the effectiveness of the inspection since the launch of the special governance action of fuel dispenser measurement accuracy in March this year, and released the top ten typical cases of this special governance. Among them, shaoxing zhuji investigated and dealt with a cheating gasoline dispenser oil sales case, the party in August 2022 from others to buy an illegal modification can be cheated through the instrument to control the actual amount of fuel dispenser, as of the time of seizure, the party has been the use of the above gasoline dispenser sales of diesel fuel more than 15 tons, the amount of money involved in the case amounted to more than 100,000 yuan. Because of the large amount of money involved, Zhuji City Bureau of this case is suspected of constituting a crime of fraud according to the law transferred to the public security organs to deal with. It can be seen that cheating on gasoline dispensers not only involves tax evasion, but may also be suspected of other crimes.1286Views
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Three Major Defense Strategies for Energy Enterprises Changing Vouchers for Suspected False Opening - An Example of a Tax Evasion Crime
In recent years, the petrochemical enterprises to change the invoice suspected of false billing criminal cases continue to break out across the country, the judicial processing and refereeing results around the world are different, and the practical world is very controversial. The core of the dispute is whether changing the invoice name of "heavy oil", "crude oil", "residual oil" and other types of component oils to "fuel oil" and then using it to offset consumption tax constitutes a violation of the law. After the invoice name of "heavy oil", "crude oil", "residual oil" and other types of component oils was changed to "fuel oil", the act of using the invoice name for false offsetting of consumption tax constituted a tax evasion crime or a false VAT invoice crime. The core of solving this controversial issue is to clarify the essential difference between the crime of false invoicing and the crime of tax evasion. The author starts from a case of a petrochemical enterprise in Hainan Province that changed its invoices.1247Views
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Upstream 17 energy companies suspected of false invoicing were referred to the judiciary, how can downstream invoiced companies prevent tax administrative and criminal risks?
Recently, seventeen energy companies in Shanxi Province have been investigated for allegedly falsely issuing VAT invoices, with a cumulative total of about 1.8 billion yuan of falsely issued VAT sales invoices to the outside world, and were confirmed to be on the run (out of contact) after inspection by the tax authorities. The tax authorities have issued a Decision on Tax Treatment and transferred them to the judicial authorities in accordance with the law. This matter may trigger a large-scale investigation of hundreds of invoiced enterprises, and the potential administrative risk and criminal risk will be transformed into reality. Then, after the competent tax authorities of the invoiced enterprises receive the Letter of Concurrence on Tax Violation Cases to start the inspection procedure or the public security authorities receive the criminal case, how should the invoiced enterprises respond?3046Views
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Tax lawyers explain: whether stabilized light hydrocarbons should be subject to consumption tax according to naphtha?
In recent period, some stabilized light hydrocarbon producers around the world have been subjected to tax inspections and required to pay huge amounts of consumption tax on their stabilized light hydrocarbon products. China's consumption tax policy on refined oil products is relatively complex, and there are differences in the understanding of the relevant policies between tax enterprises and the two sides. In particular, there is a big controversy in practice as to whether stabilized light hydrocarbons and other ancillary products of the petrochemical industry should be included in the scope of naphtha excise tax levy. This paper analyzes whether stabilized light hydrocarbons belong to naphtha and whether consumption tax should be levied on them from the perspectives of production process, nature and application of stabilized light hydrocarbons, combined with recent typical cases.2565Views
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Whether the tax authorities can still pursue administrative liability after a petrochemical enterprise is held criminally liable for overbilling
Recently, Zhejiang Provincial Tax Bureau issued a batch of tax processing decisions. Among them, the case of a gang controlling a shell company to falsely issue VAT invoices deserves attention. The case belongs to the invoicing mode of "distribution circulation", and the enterprise involved in the case has falsely issued nearly 700 million, and after the Jinhua Intermediate Court made a judgment on the false invoicing behavior, the First Inspection Bureau of Zhoushan City Taxation Bureau of the State Administration of Taxation made a tax processing decision on the false invoicing behavior, and ordered the enterprise involved in the case to make accounting adjustments within a certain period of time. This paper intends to analyze the procedural legitimacy of this case in the interface between tax administrative law enforcement and criminal justice on the basis of sorting out the facts of the case.1768Views
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Liaoning Tax Police Jointly Cracked 100 Billion Petrochemical False Opening Case, Five New Types of False Opening Tax-related Risks Should Be Concerned!
Since the refined oil invoice module went online, the petrochemical industry has quietly transformed its tax-related cases and tax risks, and the risks associated with the new variable invoice model will affect the entire industry chain. Recently, a case of false invoicing by means of hacking technology was sentenced, and the main culprit was sentenced to 12 years' imprisonment. This paper is intended to analyze the current risks in the petrochemical industry in the light of the case, and put forward a few suggestions for prevention and response, so that enterprises can control the tax-related risks at an acceptable level.3134Views
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Obtaining oil invoices is characterized as false invoicing, how to solve the pain point of insufficient input tax burden of transportation enterprises?
Recently, the Fujian Provincial Tax Bureau of the State Administration of Taxation announced the delivery of the Decision on Tax Treatment of two shipping companies, which determined that there were a large number of falsely invoiced invoices for non-products of refined oils as NVOCCs, which was not in line with the normal NVOCC business model, and thus characterized the invoices of oils obtained by them as falsely invoiced and demanded that the said companies pay back the tax of RMB 16,169,000 yuan and RMB 16,188,000 yuan, respectively, and added a The pattern of the two cases is basically the same. The pattern of the two cases is basically the same, and this article is going to analyze the tax-related risks of the oil invoices obtained by the transportation enterprises as inputs and costs and their coping strategies in the light of one of the cases.1904Views
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Tax lawyers explain: whether coal-based stabilized light hydrocarbons should be subject to consumption tax according to naphtha?
Against the background of the extreme imbalance between China's energy reserves and energy consumption structure, coal-to-oil technology is of great significance in reversing China's abnormally high degree of external dependence on oil and gas resources, promoting the efficient and clean utilization of resources, and guaranteeing national energy security. However, as the end products of coal-to-oil technology are refined oils such as gasoline and diesel, although the current tax law does not include coal-based liquid products in the consumption tax items, the 2022 National Special Rectification Action for the Refined Oil Industry will also include the projects of coal indirect liquefaction process technology in the scope of verification, resulting in the coal-based stabilized light hydrocarbons as an intermediate product is also faced with the risk of excise tax audits.2270Views