What is it like to issue an invoice after one month in prison?

1. It is the following situation that the invoice is still issued after one month.

2. False invoicing (including ordinary VAT invoices and special VAT invoices) refers to the following illegal acts of taxpayers:

(1) Issue invoices that are inconsistent with the actual business situation for others and yourself.

(2) Let others issue invoices for themselves that are inconsistent with the actual operating conditions.

(3) Introduce others to issue invoices that are inconsistent with actual business conditions.

Tip: Self-issued invoices mainly refer to self-issued agricultural product purchase invoices and used car invoices. "Inconsistent with the actual business situation" means that the invoice's face elements such as buyer information, commodity name, specification, quantity, unit price and total price are inconsistent with the actual transaction business.

Whether it is recognized as the crime of falsely issuing invoices (special for value-added tax) in criminal law should pay attention to three elements:

1. See whether the enterprise has actual production and operation activities from the main level;

2. Subjectively, whether the enterprise has the purpose of tax fraud;

3. From the result level, see whether the enterprise has caused the loss of national tax revenue. (In principle, it does not affect the administrative punishment of the tax department)

Special case: a taxpayer evades taxes by falsely increasing the input tax of VAT, but issuing special VAT invoices to the outside world meets the following conditions, which is not a false issuance of special VAT invoices to the outside world:

(1) Taxpayers sell goods or provide VAT taxable services to paying taxpayers;

(2) The taxpayer has received the price for selling goods, providing taxable services or taxable services from the taxpayer of the payer, or obtained evidence for claiming the sales price;

(3) The contents of the special VAT invoice issued by the taxpayer to the paying taxpayer in accordance with regulations are consistent with the sale of goods, provision of taxable services or taxable services, and the special VAT invoice is legally obtained by the taxpayer and issued in its own name.

The special VAT invoice obtained by the taxpayer according to the above situation can be used as the VAT deduction voucher for deducting the input tax.

Chapter II Sentencing Standards for False Invoicing

1. Falsely issuing special invoices or deductible invoices.

Whoever falsely makes out special invoices for value-added tax or other invoices for defrauding export tax rebates or tax deduction shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; If the amount of tax falsely made out is relatively large or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan; Whoever falsely makes out a huge amount of tax or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan or confiscated property.

If the tax amount is more than 50,000 yuan, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and fined not less than 20,000 yuan but not more than 200,000 yuan; If the amount of tax falsely made out is more than 500,000 yuan, it shall be deemed as "a large amount" as stipulated in Article 205 of the Criminal Law; If the tax amount falsely made out is more than 2.5 million yuan, it shall be deemed as "a huge amount" as stipulated in Article 205 of the Criminal Law.

Two. Falsely issuing other invoices

Falsely issuing other invoices, 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; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than two years but not more than seven years and shall also be fined.

Chapter III Selected Cases

In practice, there are often cases of falsely issuing special VAT invoices and ordinary VAT invoices. The author collected several typical cases in recent years (the date of first-instance judgment is 20 19 to 202 1) from the judgment document network for reference.

(1) criminal judgment, the first trial of the crime of falsely issuing special invoices for value-added tax to defraud export tax rebates for tax deduction ((2020) Zhexingchuzi 10 No.70).

Brief introduction of the case: from June 20 14 to June 20 15, Pan was criminally detained by Wenling Public Security Bureau 20118, and 65438+ in the same year. 20 16 12 13 was sentenced to 10 years' imprisonment and fined 300,000 yuan by the people's court of Wenling City, Zhejiang Province, with the case number of (20 16) Zhejiang 108 1 Zi Chu 2008. Through Wenling Zhenda Waste Materials Recycling Co., Ltd. and Wenling Jinqiang Renewable Energy Co., Ltd., 476 special VAT invoices of Tianjin Qin Yi Metal Products Co., Ltd. and Tianjin Jinlv Material Trade Industrial Co., Ltd. were obtained by paying stickers, with the total invoice amount of 439 768 77 1.5 yuan and the total tax amount of 74 760 69 1.25 yuan. The above 476 invoices have been deducted, resulting in a national tax loss of 74 760 69 1.25 yuan. (The case adopts the idling mode of funds, trying to cover up the fact that there is no actual transaction. Examples of specific operation methods: Account-Jinqiang Company Account-Qin Yi Company Account-Zhang Yufa Account-Deng Yunxiang Account-Wang Account-Chen Haihua Account).

Judgment result: the defendant Pan instructed others to falsely issue special VAT invoices for himself and committed the crime of falsely issuing special VAT invoices. He was sentenced to 15 years in prison and fined 500,000 yuan. He was sentenced to fixed-term imprisonment of 10 years and 6 months, combined with the previous crimes, and decided to execute fixed-term imprisonment of 20 years and impose a fine of 500,000 yuan. The defendant Pan's illegal income was 74 760 6965438 yuan +0.25 yuan, which was turned over to the state treasury, and he was equally liable for restitution as an accomplice.

(2) Criminal judgment ((20 19) Zhejiang 10 Chu Zi No.34) Chen Haihua falsely issued special VAT invoices to defraud export tax refund tax deduction invoices.

Brief introduction: From August 2065438 to June 20 15, the defendant (detained by Wenling Public Security Bureau in April 20 18 and arrested on May 26 of the same year) colluded with Pan in advance. After introduction, in the absence of actual goods transaction, Through Wenling Zhenda Waste Co., Ltd. (legal representative Pan) and Wenling Jinqiang Renewable Resources Co., Ltd. (legal representative), 539 special VAT invoices of Tianjin Metal Products Co., Ltd. and Tianjin Jinlv Materials Trading Industry Co., Ltd. were obtained by payment, with the total invoice amount of 487171492.14 yuan and the total tax amount of 82,800. The above 539 invoices have been deducted, resulting in a national tax loss of 828 19 153.76 yuan. Defendant Chen Haihua was responsible for managing the fund account and completing the virtual transfer of funds.

(For example, the virtual transfer method in this case: the ticket purchase funds are passed through Zhenda company account-Jinlv company account-affiliated company account-Deng's account-Wang 1 account-Chen Haihua account-Pan account-Zhenda account; Zhenda Company Account-Jinlv Company Account-Associated Company Account-Deng Mou Account-Huang Mou 2 Account-Wang Mou 2 Account-Chen Haihua Account-Pan Account-Zhenda Company Account; Zhenda company account-Jinlv company account-affiliated company account-Deng account-forest account 1 account-Pan account-Zhenda company account; Zhenda Company Account-Jinlv Company Account-Associated Company Account-Huangmou 2 Account-Mou Lin 1 Account-Chen Haihua Account-Pan Account-Zhenda Company Account; Zhenda Company Account-Jinlv Company Account-Associated Company Account-Cai Mou Account-Huang Mou 2 Account-Mou Lin 1 Account-Chen Haihua Account-Pan Account-Zhenda Company Account).

Judgment: Defendant Chen Haihua was guilty of falsely issuing special VAT invoices, sentenced to life imprisonment, deprived of political rights for life, and confiscated all personal property; The defendant Chen Haihua's illegal income was 747606965438 yuan +0.25 yuan, which was turned over to the state treasury, and he was equally liable for restitution in Item (4) of Criminal Judgment No.2060 (20 10 1) at the beginning of criminal punishment.

(3) criminal judgment ((202 1) Hu 0 1 18No. 1027), a criminal first-instance case involving the crime of falsely issuing special VAT invoices, defrauding export tax rebates and deducting tax invoices.

Brief introduction of the case: The defendants Chen Moumou and Wang Moumou were arrested on April 23, 2020 from 20151to 20 18 12. During the period when * * * jointly operated Shanghai A Co., Ltd. and Shuntong Agency Bookkeeping (Shanghai) Co., Ltd., the husband and wife knew that Tang's (sentenced) Shanghai B Co., Ltd. and Shanghai C Co., Ltd. were engaged in the business of falsely issuing special invoices for value-added tax, and still provided help for the two companies in bookkeeping, obtaining and purchasing blank invoices, and coping with tax inspections, thus making illegal profits. During the period, Shanghai B Co., Ltd. and Shanghai C Co., Ltd. falsely issued special VAT invoices totaling 45.42 million yuan, and the tax amount was 6.53 million yuan; In addition, seven companies, including Shanghai D Co., Ltd., falsely issued VAT invoices by means of payment and invoicing, totaling 47.37 million yuan, and the tax amount was 6.87 million yuan. Among them, Chen Moumou and Wang Moumou received more than 2,500 special VAT invoices from the above two companies, charged agency fees of more than 50,000 yuan, and charged the so-called "unblocking relationship" fee of 40,000 yuan. During the trial, the defendants Chen Moumou and Wang Moumou returned all illegal gains of RMB90,000.

Judgment: Defendant Chen was convicted of falsely issuing special VAT invoices, sentenced to three years' imprisonment, suspended for three years, and fined RMB 60,000. Defendant Wang Moumou was guilty of falsely issuing special VAT invoices, sentenced to three years in prison, suspended for three years, and fined RMB 50,000. The money involved in the case was 90,000 yuan, which was confiscated.

(4) criminal judgment ((2020) Shanghai 0101037), the case of Liang Moumou and Gu Mou falsely invoicing.

Brief introduction of the case: During his tenure as the legal representative and regional director of Shanghai Branch of Xinchang Property Management (Shenzhen) Co., Ltd., the defendant Liang instructed the company's financial defendant Gu to pay less personal income tax, and in the absence of any real transaction, he bought an ordinary VAT invoice from others through Xu Yanyan (handled separately) in order to receive his salary after being reimbursed by the company. From October 20 18 10 to March 20 19, Gu purchased 30 forged ordinary invoices through Xu Yanyan, with a total amount of RMB 804,000. On April 9, 2020, the defendants Liang Moumou and Gu Mou were notified by telephone. Now Liang Moumou has paid all the taxes.

Judgment result: Liang Moumou and Gu Mou falsely issued ordinary VAT invoices, and the circumstances were serious. His behavior has constituted the crime of falsely issuing invoices and should be punished according to law. Defendant Liang Moumou committed the crime of falsely issuing invoices, sentenced to five months' criminal detention, suspended for five months, and fined RMB 20,000. Defendant Gu was convicted of falsely issuing invoices, sentenced to one month's criminal detention, suspended for two months, and fined RMB 2,000.

(5) Liang Changqi's second-instance criminal ruling on the crime of fraudulently issuing special invoices for value-added tax to defraud export tax rebate for tax deduction ((202 1) Chuan 10). 13).

Brief introduction of the case: In 20 15, the defendant Liang Changqi (in 2011515, he was released on bail pending trial, and was arrested in 202015) took away Weiyuan under his actual control. Issued 198 ordinary invoices for agricultural products sales value-added tax for 100 enterprises such as Liaoning Benxi Guan Bao Pharmaceutical Co., Ltd., with a total face value of 15589 1.020 yuan, and the input value-added tax of 13% can be accrued according to the invoice amount. Liaoning Benxi Kangquan Pharmaceutical Co., Ltd., Guan Bao Pharmaceutical Co., Ltd., Ren 'an Pharmaceutical Co., Ltd. and Benxi Ruixing Pharmaceutical Co., Ltd. used 22 ordinary VAT invoices issued by Liang Changqi to deduct the input tax * * * totaling 4,968,736 yuan. Liang Changqi's illegal income is 3500 yuan.

The judgment result ((2020) Chuan 1024No.11/Make this judgment, (202 1) Chuan 10 No. 13 upheld the original judgment): Liang Changqi falsely made out value-added tax for others, which can be used for tax deduction.

(6) Pingchang Huaxin Yisheng Agricultural Science and Technology Co., Ltd., Sichuan Shikui Shikui Biological Co., Ltd., Pingchang Kangshengda Pharmaceutical Co., Ltd., etc. Criminal judgment ((202 1) chuan 1923, No.33).

Brief introduction of the case: Defendant Lu Jiang established the defendant units Huaxin Company, Shikui Company and Kangshengda Company from May 20 15 to February 20 16, respectively, as legal agents or actual investors of the three defendant units. Defendant Lu Jiang and his company have successively engaged in activities such as planting, primary processing and purchasing of Chinese herbal medicines in Pingchang County and other places. On May 20 16, the defendant Lu Jiang issued a VAT invoice and a rebate of 2% of the falsely invoiced amount at the request of the buyer. Without actually purchasing agricultural products, Lu Jiang issued an agricultural product purchase invoice * * * 1665438 for himself by using the identity documents of local villagers who worked in agriculture in the defendant company and the ordinary Sichuan VAT invoice collected by the defendant company. 2065438+On May 24th, 2007, Pingchang County State Taxation Bureau imposed administrative penalties of RMB 200,000, RMB 220,000 and RMB 300,000 on Huaxin Company, Shikui Company and Kangshengda Company respectively. 20 17 17 on February 5th, the defendant Lu Jiang came to surrender voluntarily after receiving a phone call from Pingchang County Bureau, and voluntarily confessed his crimes truthfully.

Judgment result: Defendants Pingchang Huaxin Yisheng Agricultural Science and Technology Co., Ltd., Sichuan Shikui Shikui Biological Co., Ltd. and Pingchang Kangshengda Pharmaceutical Co., Ltd. violated the national tax collection and management order and falsely invoiced themselves. If the circumstances are particularly serious, it constitutes the crime of falsely issuing invoices. Defendant Lu Jiang, as the directly responsible person in charge of the three defendants' false invoicing, specifically handled the invoicing matters, and his behavior constituted the crime of false invoicing. Defendants Pingchang Huaxin Yisheng Agricultural Science and Technology Co., Ltd., Sichuan Shikui Shikui Biological Co., Ltd. and Pingchang Kangshengda Pharmaceutical Co., Ltd. committed the crime of falsely invoicing and were fined RMB180,000 respectively. Defendant Lu Jiang was convicted of falsely issuing invoices, sentenced to two years' imprisonment, suspended for two years, and fined 50,000 yuan.

(7) Chen Shaohua's crime of falsely issuing special invoices for value-added tax, the crime of defrauding export tax rebates, and the crime of tax deduction, criminal judgment ((No.237 of Shaanxi 05 Criminal Final Word (202 1)).

Brief introduction of the case: From 2065438 to August 2007, Zhang Moujia (handled separately) contacted and introduced the defendant and Dong Moujia (handled separately) for three times. The hancheng city Taixing Clean Coal Co., Ltd. controlled and operated by him was Hunan Chenzhou Guo Long Mining Co., Ltd., Inner Mongolia Wushenqi Hesheng Coal Industry Co., Ltd. and Shanxi Yuncheng Hesheng Trading Co., Ltd. Before the incident, Hunan Chenzhou Guo Long Mining Co., Ltd. and 77 special VAT invoices (total price and tax 8 985 7 10 yuan, tax amount * * * 1 305 6 15.9 yuan) had applied for authentication and deducted the input tax.