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2008年1月至10月,国家税务总局稽查局组织查处了一起特大虚开增值税专用发票的案件——“边城税案”。该案中,犯罪分子采取真假两套票分别进行认证和抵扣的方式,进行虚开增值税专用发票的不法活动。这是一种新的增值税虚开作案方式,作案手法危害性极大,具有较典型的团伙化和智能化特征。总局领导非常重视此案的查处工作,肖捷局长先后批示“组织力量,坚决打击”、“要彻底铲除这一团伙犯罪网络”。经查,至2008年10月底,共有125户企业存在虚开(或偷税)问题。上述企业分布在15个省(区、市),共接受虚开发票8912份,涉及金额9.97亿元,税额1.31亿元;对外虚开发票15.3万份(其中增值税专用发票2.63万份),涉及金额24.6亿元,税额3.47亿元。全国各地国税局稽查局和公安经侦部门与15省(区、市)相关部门密切配合,陆续立案侦办案件93起,抓捕犯罪嫌疑人185名。我们在此选择了两个省的案例,以管窥“边城税案”查处情况。
From January 2008 to October 2008, the State Administration of Taxation Inspection Bureau investigated and dealt with a case of a special VAT invoice - “Border City Tax Case”. In this case, the criminals adopted two methods of authenticating and deducting genuine and fake tickets, respectively, and carried out illegal activities that falsified special invoices for value-added tax. This is a new value-added tax fraud method, committing crimes of great danger, with the typical characteristics of gang and intelligence. The leadership of the State Administration attaches great importance to the investigation and handling of the case. Director Xiao Jie has instructed successively to “organize the forces and resolutely crack down on them.” “We must completely eliminate this gang criminal network.” The investigation, to the end of October 2008, a total of 125 companies fake (or tax evasion) issue. The above-mentioned enterprises are distributed in 15 provinces (autonomous regions and municipalities) and receive a total of 8,912 fictitious invoices, involving an amount of 997 million yuan and a tax of 131 million yuan. Fake invoices 153,000 (of which 26,300 are VAT invoices) Involving an amount of 2.46 billion yuan, a tax of 347 million yuan. The Internal Revenue Service Inspection Bureau and the Public Security Economic Investigation Department all over the country worked closely with the relevant departments of 15 provinces (autonomous regions and municipalities) to set up 93 investigation cases and 185 criminal suspects. Here we have chosen the cases of two provinces to investigate the situation of the “border town tax case”.