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一九九七年四月二十四日,许昌市国税局原税务检察室接到群众举报,反映许昌市五一化工有限公司有利用增值税专用发票偷税嫌疑。税检室根据群众举报的线索,历时近一年的内查外调,行程一万多公里,终于于今年三月份查清了“许昌市五一化工有限公司”、“许昌市鑫叶贸易有限公司”、“长葛烟草分公司烟草购销公司”、“长葛市烟草综合经营公司”等四家联合密谋,利用增值税专用发票连环偷税案。共查出偷税687726.26元。许昌市国税局根据有关税收法规分别对上述四单位给予了补税罚款处理。并于3月12日对许昌市五一化工有限公司和许昌市鑫叶贸易有限公司的两部汽车在市拍卖行进行了公开拍卖,拍卖所得款项5.4万元全部用于抵缴2户企业的所偷税款。 弄虚作假 取得进项专用发票进行偷税 “许昌市鑫叶贸易公司”法人代表李卫国于1995年11月和许昌县邓庄乡长村人李某持“河南省长葛市烟草分公司烟叶购销公司”空白合同到安徽阜阳市烟草分公司,与烟叶科联系,由李某签订了供烟叶6000担的合同,李卫国到广东省朝阳市和平镇与个体户烟贩陈亚五联系,进了两汽车烟叶,后又用预付款先后进了四批烟叶,其中含有邓庄乡长村村民的部分烟叶,卖给阜阳烟草分公司。在结算时,阜阳烟草分公司提出要增值税专用发票,于是,李卫国找到?
On April 24, 1997, the original tax procuratorate of the State Taxation Bureau of Xuchang City received a report from the masses, indicating that there was a suspicion of tax evasion in the special invoice for value-added tax on May 1 Chemical Industry Co., Ltd. in Xuchang City. Tax inspection room based on clues reported by the masses, which lasted nearly a year of investigation within the tune, more than 10,000 kilometers trip, and finally found in March of this year, “Xuchang May Day Chemical Co., Ltd.”, “Xuchang Xin Ye Trading Co., Ltd. ”,“ Changge Tobacco Branch Tobacco Company ”,“ Changge City Tobacco Comprehensive Management Company ”and other four joint conspiracy, the use of value-added tax invoices double tax evasion case. A total of 687,726.26 yuan tax evasion was found. Xuchang City IRS according to the relevant tax laws and regulations respectively, the above four units have been given a penalty fines. On Mar. 12, two cars from Xuchang May 1 Chemical Co., Ltd. and Xuchang Xin Ye Trading Co., Ltd. were auctioned at the municipal auction house. The proceeds from the auction were all used to offset the losses of 2 households Tax evasion Fraudulent access to special invoices for tax evasion “Xuchang City Xin Ye trading company” legal representative Li Weiguo in November 1995 and Xuchang County Dengzhuang Township Village Lee “Changge City, Henan Province Tobacco Branch Tobacco Company” blank contract to Fuyang City, Anhui Tobacco Branch, with the Department of tobacco, signed by the Lee for the tobacco burden of 6,000 contracts, Li Weiguo to Heping Town, Chaoyang City, Guangdong Province and self-employed smokers Chen Ya five contact, into the two car tobacco, and later with The advance payment has successively entered four batches of tobacco leaves, containing some of the tobacco leaves of the villagers in the village of Dengzhuang and sold to the branch of Fuyang Tobacco. At the time of settlement, Fuyang Tobacco Branch proposed a special VAT invoice, so Li Weiguo find?