Jiaxing false VAT special invoice crime case relative non-prosecution case summary

2022-05-02 0 By

He Guanshu: Defense lawyer for the crime of falsely issuing VAT special invoice, and defense lawyer for tax crime 1.1.Case number: Decision of Jiashan County People’s Procuratorate not to prosecute (Shanjian Punishment Not to prosecute (2021) no. 20018) 1.3.Brief case: Xu got 5 special invoices for value-added tax issued by KUNshan B Technology Co., Ltd. due to the lack of input value-added tax invoices of jiaxing A Technology Co., LTD., with A total of RMB 568129.66 in price taxes and RMB 82548.75 in false taxes, which have been declared for deduction.1.4. Not to prosecute the reason: we think, is not the prosecutor xu a implemented the law of the People’s Republic of China criminal law “the two hundred and fifth regulation of falsely making out special invoices for value-added tax, mild, but the circumstances of the crime is to plot and pleaded guilty to forfeit, according to the law of the People’s Republic of China criminal law” the provisions of article 37, need not be given criminal punishment.According to “criminal Procedure law of the People’s Republic of China” article 177 of the second paragraph of the provisions, the decision to xu mou not prosecuted.2.2. Case No. : Decision of Jiashan County People’s Procuratorate not to prosecute (No. 64, 2021) 2.3.Brief details of A case of wang mou: A business in hangzhou co., LTD., hangzhou B co., LTD., lack of the input invoice, through the way of shipment separation, pay the fee of make out an invoice from others in order to obtain C co., LTD., the value-added tax invoices issued A total of five copies, levied combined total of 520600 yuan, falsely making out taxes owed A total of 75642.73 yuan, have been declared deduction.2.4. Not to prosecute the reason: we think, is not the prosecutor wang mou a implemented the law of the People’s Republic of China criminal law “the two hundred and fifth regulation of falsely making out special invoices for value-added tax, mild, but the circumstances of the crime is to plot and pleaded guilty to forfeit, according to the law of the People’s Republic of China criminal law” the provisions of article 37, need not be given criminal punishment.According to “criminal Procedure law of the People’s Republic of China” article 177 of the second paragraph of the provisions, decided to wang Mou not prosecuted.Case No. : Decision of Jiashan County People’s Procuratorate not to prosecute (No. 65, 2021) 3.3.Brief case: Wang mou due to the operation of Shanghai A Co., Ltd. lack of input invoices, from pan mou obtained B Co., Ltd. issued A total of 7 special VAT invoices, A total of 681,675.22 yuan price tax, false tax amount of 99,046.84 yuan, have been declared deduction.3.4. Not to prosecute the reason: we think, is not the prosecutor wang mou a implemented the law of the People’s Republic of China criminal law “the two hundred and fifth regulation of falsely making out special invoices for value-added tax, mild, but the circumstances of the crime is to plot and pleaded guilty to forfeit, according to the law of the People’s Republic of China criminal law” the provisions of article 37, need not be given criminal punishment.According to “criminal Procedure law of the People’s Republic of China” article 177 of the second paragraph of the provisions, decided to wang Mou not prosecuted.Case No. : Decision of People’s Procuratorate of Haining City, Zhejiang Province not to prosecute (Haidian Criminal Punishment Not to prosecute (2021) 20532) 4.3.Brief case: Gao is the legal representative of Haining A Steel Co., LTD., and has received 10 fake VAT invoices from Hangzhou B Steel Co., LTD., the amount of which is 852,103.67 yuan, the tax amount is 144,857.64 yuan, and the total value tax is 996,961.31 yuan.4.4. Grounds for non-prosecution:We think is not the prosecutor high so-and-so implemented the law of the People’s Republic of China criminal law “referred to in paragraph 1 of article two hundred and five of the act, mild, but the circumstances of the crime has surrendered, pleaded guilty to forfeit, payment of taxes, overdue payment fines and other legal, discretionary from light, from the plot of the punishment, according to the law of the People’s Republic of China criminal law” the provisions of article 37 can be exempted from punishment.According to the second paragraph of Article 177 of the Criminal Procedure Law of the People’s Republic of China, gao was not prosecuted.5.2 Case No. : Decision of Haining People’s Procuratorate of Zhejiang Province not to prosecute (No. 20329 of Haining People’s Procuratorate) 5.3.Brief case: Gong xx let others make out 5 special VAT invoices for her from Hefei A Textile Co., LTD., with A total value of 584970 yuan, including 84,995.65 yuan of tax.5.4. Not to prosecute the reason: we think, gong so-and-so implemented the law of the People’s Republic of China criminal law “the two hundred and fifth regulation, mild, but the circumstances of the crime with candor, swallow the taxes, overdue payment fines and other fines pay such as legal, discretionary punishment plot, according to the law of the People’s Republic of China criminal law” the provisions of article 37, need not be given criminal punishment.In accordance with paragraph 2 of Article 177 of the Criminal Procedure Law of the People’s Republic of China, it was decided not to prosecute Gong.Case No. : Decision of Pinghu People’s Procuratorate not to prosecute (Punishment of Pinghu Procuratorate not to prosecute (2021) no. 20170) 6.3.Brief case: In order to defraud the state tax, Huang had han introduce 7 special VAT invoices of pinghu A bag factory, peixian B Textile Co., LTD., with the amount of 699760.67 yuan, involving tax 118959.33 yuan.6.4. Grounds for non-prosecution:We think is not the prosecutor huang an implementation of the “criminal law of the People’s Republic of China article two hundred and five, article 25 of the act, mild, but the circumstances of the crime for first-time offenders, casual offence, have to confess the plot, voluntary confession forfeit, defraud by payment of taxes and fees, according to the law of the People’s Republic of China criminal law” the provisions of article 37 can be exempted from punishment.According to the provisions of the second paragraph of article 177 of criminal litigation case of the People’s Republic of China, huang mou is not prosecuted.Case no. : Decision of Tongxiang People’s Procuratorate not to prosecute (Tong Jian Punishment Not to prosecute (2021) 20498) 7.3.Brief case: Xing has, through others, successively purchased A total of 17 fake VAT invoices issued by A number of transportation companies such as Dafeng District A Co., LTD., Yancheng City, Jiangsu Province (total price tax is 770,320 yuan, tax amount is 63,604.4 yuan).7.4. Reasons for not prosecuting: The court considers that Xing xx has carried out the act prescribed in Article 205 of Criminal Law of the People’s Republic of China, but the criminal circumstances are minor. The reasons are as follows: first, the companies receiving the bill have completed the tax payment and the tax loss of the state has been recovered;Second, the sentence of this case is sentenced to fixed-term imprisonment of less than three years according to law. Xing is a first-time offender, who can truthfully confess the crime after being brought to justice, and has returned the stolen goods, and indeed shows remorse, so she can be given a lighter punishment.Third, Xing voluntarily confessed, according to law can be lenient.According to Article 37 of the Criminal Law of the People’s Republic of China, no penalty is required.According to the second paragraph of Article 177 of the Criminal Procedure Law of the People’s Republic of China, xing was not prosecuted.Case No. : Decision of Tongxiang People’s Procuratorate not to prosecute (Tong Jian Punishment Not to prosecute (2021) No. 20173) 8.3.Brief case: Zhong asked others to falsely issue 14 special VAT invoices for her two companies, with total value tax of 631720 yuan and tax of 52,160.37 yuan.8.4 reasons for not prosecuting: The court holds that the defendant Zhong xx has carried out the act prescribed in Article 205 of The Criminal Law of the People’s Republic of China, but the crime is minor, for the following reasons: 1. The defendant Zhong XX faithfully confesses her crime and voluntarily confesses her guilt;2. The taxes on the invoices involved have been repaid;3. The defendant Zhong xx has no illegal and criminal record and other bad behaviors.According to the provisions of the second paragraph of article 177 of the Criminal Procedure Law of the People’s Republic of China, zhong was not prosecuted.He Guanshu, a lawyer accused of falsely writing value-added tax invoices, will not Sue