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Case study: “false self-operation real agent" model is suspected of tax fraud, foreign trade enterprises how to resolve criminal liability
491ViewsJuly 15, 2024, 11:34 a.m. -
"Fake self-management, real agent" is characterized as tax fraud penalty, foreign trade industry, three major traps need to pay attention to!
656ViewsApril 28, 2024, 5:23 p.m.
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The Ministry of Public Security of the Supreme Prosecutor's Office has formulated the minutes of the meeting on tax fraud on agricultural products, how to control the risk of agricultural export enter
At the conference of the judicial interpretation on criminal cases endangering tax collection and management issued by the two high authorities, the relevant leaders of the Supreme Prosecutor's Office suggested that agricultural products have always been the industry that the Supreme Prosecutor's Office is concerned about, and that it has jointly issued the minutes of the meeting on the criminal cases of tax fraud using agricultural products exported with the Ministry of Public Security. As an important member of the Eight Sectors' Working Mechanism for Jointly Combating Tax-Related Crimes, such a statement by the Supreme Prosecutor indicates that the supervision of agricultural products will be increasingly strengthened. Cases of tax fraud on agricultural products have also broken out one after another. In view of this, this article analyses the risk points of agricultural products export and puts forward relevant compliance suggestions for the benefit of readers.863ViewsApril 1, 2024, 10:40 a.m. -
A company in Fujian tea export tax fraud 26 million, why agricultural products are repeatedly involved in fraudulent export tax rebates?
Among the cases of fraudulent export tax rebates, agricultural products are always a topic that cannot be avoided. Recently, there has been an outbreak of a number of export enterprises due to the issue of agricultural products, characterized as fraudulent export tax rebates, and even be transferred to the public security organs to pursue criminal responsibility. Among them, the risk has always erupted around the acquisition of agricultural products invoice. In practice, there are a number of acquiring enterprises did not fill out the invoice information in a compliant manner, resulting in the acquisition of agricultural products invoices were recognized as fraudulent, and ultimately implicated in the export enterprises. To this end, this case cuts through a case of fraudulent export tax rebates, analyzing the causes of agricultural products repeatedly involved in tax fraud risk and its response to the readers.1032ViewsFeb. 4, 2024, 11:43 a.m. -
Foreign exchange clues led to a huge tax fraud case, the seven ministries and commissions should do a good job of tax refund compliance in the context of the normalization of the crackdown on tax frau
Recently, the Supreme Prosecutor and the State Administration of Foreign Exchange (SAFE) jointly released typical cases of punishing crimes involving foreign exchange. Among them, two cases were related to cheating export tax rebates through illegal trading of foreign exchange. In practice, the case-handling authorities in the fight against underground money changers in foreign exchange transactions found tax fraud clues, and then realize the whole chain to combat crime. Illegal trading of foreign exchange as a key link in the fraudulent export tax rebates for the domestic and foreign capital cycle provides support, disrupting the economic order, but does not necessarily deduce that the provision of foreign exchange to help constitute the crime of tax fraud. In view of this, this paper analyzes why the foreign exchange information abnormality has become the trigger for the outbreak of tax fraud cases from the two tax fraud cases announced, and puts forward the key points of defense for the readers' reference.1012ViewsJan. 3, 2024, 5:35 p.m. -
Precedent Analysis: How to determine the amount of tax cheated in the crime of fraudulent export tax drawback?
The means to make the declared value of goods higher than their actual value by fraud has long been regarded as a typical behavior of defrauding export tax drawbacks because it obtains more national export tax drawbacks fraudulently. However, if the crime of fraudulent export tax drawback is identified as a consequential offense, it must be accomplished by the realization of result of the constitutive requirement, that is, the perpetrator must actually obtain the benefits of the fraudulent tax drawback. In practice, in some cases, the amount of tax fraud is determined based on the amount of tax refund applied by taxpayers, which is contrary to the purpose of Article 204. The Criminal Judgment [(2017)Qiong Xing Zhong No.60] of Hainan Provincial Higher people’s court adjudicated that the amount of tax fraud must be analyzed in combination with the authenticity of the exported goods and the tax payment situation, and the amount of tax fraud cannot be determined only by the amount of tax refund, which has established a good precedent rule for clarifying the constitutive requirement of the crime of tax fraud. Through the in-depth analysis of this case, this article hopes to provide suggestions for the majority of foreign trade enterprises.1087ViewsDec. 1, 2023, 5:58 p.m. -
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.1065ViewsNov. 26, 2023, 9:06 p.m. -
Interpretation of the core issues and defense points of fraudulent export tax rebate cases from three acquitted cases
China's foreign trade and export industry has continued to grow in recent years, in terms of taxation, export tax rebates have been increasingly strengthened. At the same time, the country's illegal behavior of fraudulent export tax refunds continue to combat high-pressure, in order to curb foreign trade and export tax-related crimes, to ensure that the tax policy is put into practice. In recent years, fraudulent export tax rebate cases occur frequently, and there is no lack of criminal cases. However, in the agency practice, I found that the judicial authorities in the investigation and handling of criminal cases of tax fraud, there are also omissions. In this paper, we analyze the crimes and misdemeanors of tax fraud through three cases, explore the core elements and links that constitute the crime of tax fraud, and at the same time, make an inventory of the corresponding defense strategies for readers' reference.1133ViewsNov. 26, 2023, 6:38 p.m. -
Case Analysis of the Four Major Tax-related Criminal Risks and Defense Strategies of Export Tax Refunds for Foreign Trade Enterprises
There are various ways to cheat export tax rebates, but it is difficult to disguise and change the nature of tax cheating, and once the amount of cheating export tax rebates reaches the legal prosecution standard, which is in line with the criminal composition stipulated in Article 204 of the Criminal Law, criminal liability will be investigated in accordance with the crime of cheating export tax rebates. At the same time, in order to achieve the purpose of cheating the state tax rebate, the tax fraud case may also involve the situation of forging the flow of funds and invoices, and thus may be suspected of the crime of false VAT invoices and other crimes. Therefore, the tax-related risks faced in the case of fraudulent export tax rebates are extremely high, and taxpayers should familiarize themselves with the potential risks common to the export tax rebate business and adopt effective defense strategies to safeguard their legitimate rights and interests.1157ViewsNov. 26, 2023, 5:39 p.m. -
Can the court and the tax office withhold the refundable tax amount when the export tax refund account has been pledged?
Export tax rebate is an important aspect of optimizing the management of foreign trade. With the promotion of information sharing system and mechanism among tax, banking, customs and foreign exchange management departments as well as the establishment of tax big data, the tax department has become more powerful in supervising the trade behavior of export tax rebate. However, as some export enterprises have short-term financial difficulties and pledge their export tax refund account trusteeship for loans, can the court seize the special account and withhold tax refunds to enforce the relevant judgment when the enterprise has economic disputes with other subjects? When the enterprise owes tax due to economic activities, what is the priority of the bank's right to be compensated and the priority of the tax in the first place? These issues need to be clarified in order to balance the interests of all stakeholders.1165ViewsNov. 26, 2023, 11:18 a.m.