's work, a small invoice involves a lot of tax risks. Many companies will unknowingly bring tax risks to the company because of the invoice problem. Especially for falsely issuing VAT invoices, let's take a look at a case of false invoicing concluded by the court of Youxi .
Brief introduction to the case
Since 2014, the defendant Wu Moumou has cooperated with Fuzhou Moumou Jia Co., Ltd., and Wu Moumou has long-term supply vegetables and fruits, seafood, frozen products and other materials for Fuzhou Moumou Co., Ltd.
From April to December 2016, Wu Moumou asked Zhang Moumou and others to be Fuzhou Moumou without having any business with Fuzhou Moumou B Co., Ltd., Fuzhou Moumou Third Co., Ltd., and Fuzhou Moumou Ding Co., Ltd. A Co., Ltd. falsely issued 15 ordinary VAT invoices and general machine-printed invoices, with a total face value of RMB 1,402,876.81, and handed over to a Fuzhou A Co., Ltd. to settle the payment for the goods. The payment has been included in the operating costs of a Fuzhou A Co., Ltd. in 2016.
On July 6, 2017, the Fuzhou State Taxation Bureau identified 3 of the ordinary VAT invoices involved in the case as genuine and the rest were fake. On November 9, 2018, according to the appraisal of Youxi County Huashi Co., Ltd. accounting firm, 173,665.78 yuan of taxes should be paid for the falsely issued invoices by Wu Moumou.
On July 15, 2017, the defendant Wu Moumou came to the case on his own initiative after being notified by the police of Youxi County Public Security Bureau and truthfully confessed his crime. After the
case, Wu Moumou voluntarily paid 150,000 yuan and 23,665.78 yuan of back taxes to Youxi County Public Security Bureau for the second time.
The court heard
The defendant Wu Moumou asked others to falsely issue ordinary VAT invoices for him, with a total face value of 1,402,876.81 yuan. The prosecution was convicted of the charges.
Defendant Wu Moumou voluntarily surrendered after committing a crime and truthfully confessed his crime. After the incident, the defendant Wu Moumou voluntarily paid all the taxes and fees that should have been paid, but did not cause any loss to the state, and could be given a lighter punishment as appropriate.
According to the criminal facts, circumstances and repentance performance of the defendant Wu Moumou and the opinions of the pretrial social investigation and evaluation report, Wu Moumou was sentenced to 6 months in prison, suspended for 1 year, and fined RMB 10,000. Youxi County Public Security Bureau should pay 173,665.78 yuan of taxes and fees, which will be turned over to the state treasury by Youxi County Public Security Bureau according to law. Judge
said that the crime of false invoicing refers to the violation of national invoice management regulations by falsely issuing special VAT invoices and other invoices that are used to defraud export tax rebates and deduct taxes invoices with serious circumstances.
China's Criminal Law stipulates:
Article 205-1 of falsely issuing invoices other than those specified in Article 205 of this Law, if the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than two years, criminal detention or public surveillance, and shall also be fined; Particularly serious cases shall be sentenced to fixed-term imprisonment of not less than two years but not more than seven years and shall also be fined.
Where a unit commits the crime in the preceding paragraph, the unit shall be fined, and the person in charge and other directly responsible personnel who are directly responsible for it shall be punished in accordance with the provisions of the preceding paragraph.
Source: Ping An Sanming
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