do one thing under cover of another

Use more than 400 "shell" companies to defraud state taxes

On the wall of Xuancheng Daling Business Information Consulting Co., Ltd. (hereinafter referred to as Daling Company), there are three slogans: "Do what others do not want to do", "Do what others dare not do" and "Do what others cannot do". Behind what seems to be inspirational, there are hidden criminal activities.

From October 2015 to April 2020, the defendant Zhang Mouling used Daling Company as the management platform to arrange the defendants Zhang Moumou, Wang Mou, Wu Mou and others to register, rent, and purchase 445 shell companies, and defraud the state tax by falsely issuing special VAT invoices to offset taxes.

These shell companies are actually controlled by Zhang Mouling, and are distributed in Wuwei City, Nanling County, Wandang District, Xiuning County, Dangtu County, Anhui Province, and Lushan City, Jiangxi Province. In order to defraud the state value-added tax, Zhang Mouling set up various types of companies in accordance with customer needs, such as commerce, building materials, transportation, network culture (human resources), machinery and equipment leasing, and labor services, to "issue" different types of invoices to meet customer needs without real transactions.

In fact, these companies did not carry out business, but put on a variety of "coats" and crazy invoicing to make money. Take the transportation company as an example. The criminal gang led by Zhang Mouling has no goods, warehouses, warehouse entry and exit lists, warehouse keepers, and cargo contact personnel. The company's fixed assets are only more than 50 buses registered with Zhang Mouling and Daling, which are used for "running business" outside, and go to the wharf to find other companies' freight transport bills and gas tickets to make accounts for tax inspection.

In this way, in the case of no real business, Zhang Mouling's criminal gang falsely issued 43283 VAT special invoices to the outside world by means of fictitious business transactions, false fund payments, fund backflow and other means to collect invoicing fees, with a total of more than 4.5 billion yuan of price tax, more than 450 million yuan of tax amount, and more than 450 million yuan of certified tax credits; 8575 general VAT invoices were falsely issued, with a total price and tax of more than 800 million yuan. Defrauded local financial awards and subsidies of more than 500 million yuan.

At the same time, from December 2017 to September 2019, Zhang Mouling's criminal gang, through the introduction of the defendant Gao Moumou and others, deducted VAT tax from 35 upstream petrochemical companies, shell enterprises and other fake VAT special invoices by paying invoicing fees. The total amount of price tax was more than 1.8 billion yuan, the tax amount was more than 200 million yuan, and the certified tax amount was more than 200 million yuan.

cover other's eyes and ears

Evading inspection by tax authorities by forging a large number of seals

"The inspection of nine logistics companies tomorrow has been arranged, and the door number has been hung up by Director Wang..." Since there are many registered companies, it is impossible to rent so many offices, so when the tax department visits, Zhang Mouling asks each office to hang up the company's brand in advance to meet the inspection of the tax department. According to the confession of Zhang Mouling's criminal gang, they have two groups: "T+website update group" and "special problem response group". The function of "T+website update group" is mainly to remind the improvement of the business process of issuing invoices on behalf of others, and the function of "special problem connection group" is mainly to discuss how to avoid and solve problems in tax inspection.

In order to implement and cover up false criminal acts and evade the inspection of the tax authorities, Zhang Mouling's criminal gang purchased a large number of forged ordinary VAT invoices, and fabricated the operating costs and business authenticity of shell enterprises. In order to prove and handle relevant qualifications, Zhang Mouling's criminal gang also forged a large number of seals of state organs, companies and institutions to register shell enterprises and fabricate business contracts; Use the controlled shell enterprises to "issue and wash bills" to avoid the monitoring of the tax management information system.

In this case, 27 people, including Mr. Wang, sought illegal interests and introduced the downstream invoiced enterprises to purchase special VAT invoices and ordinary VAT invoices from more than 400 shell enterprises controlled by Zhang Mouling, verify and deduct VAT taxes, and earn profit fees from them without real business transactions. 8 defendants, including Zhang and Chen, helped destroy financial data, electronic data and other evidence even though they knew that Zhang Shuangling was engaged in illegal and criminal activities.

Overcome difficulties

The procuratorial organ transferred backbone forces to concentrate on handling the case

The series of abnormal behaviors of the company controlled by Zhang Mouling attracted the attention of the tax department. On April 1, 2020, the Inspection Bureau of Xuancheng Municipal Taxation Bureau of the State Administration of Taxation transferred the case of Xuancheng Xinyu Freight Transport Co., Ltd. suspected of falsely issuing special VAT invoices to the public security organ of Xuancheng City. On May 15 of the same year, the public security organ filed and investigated the case of Zhang Mouling, Zhang Mouyan and others suspected of falsely issuing special VAT invoices. Under the meticulous investigation of the police, Zhang Mouling and others used several shell companies to falsely issue special VAT invoices; Criminal facts such as forging, buying and selling seals of state organs emerged one by one.

The crime place of the case involves many provinces, many people involved, the amount of crime is particularly huge, and the social impact is wide. After the investigation of Xuanzhou Branch of Xuancheng Public Security Bureau was completed, the case was transferred to Xuancheng People's Procuratorate for examination and prosecution on January 25, 2021. This case is the most important, difficult and complicated economic crime case handled by the Xuancheng Procuratorate.

The Party Leadership Group of Xuancheng People's Procuratorate attached great importance to the case, and transferred key personnel to set up a special case team to handle the case. In order to improve the efficiency of handling cases, each criminal suspect should be punished as his own crime. For three suspects who are less vicious, have low participation level, plead guilty and admit punishment, and have circumstances of voluntary surrender, accomplice, and active return of stolen goods, they should not be prosecuted after legal procedures; For the criminal suspects who plead guilty and plead guilty to punishment and have circumstances such as voluntary surrender, accomplice, active return of stolen goods, etc., put forward sentencing suggestions for probation; Members of false criminal groups shall be severely punished according to law.

On July 26, 2021, the Xuancheng People's Procuratorate opened the case against 52 defendants, including Zhang Mouling, who were suspected of falsifying VAT invoices. On the one hand, eight suspects involved in the crime of helping destroy evidence were handed over to the Xuanzhou District People's Procuratorate for separate treatment. All eight suspects pleaded guilty and pleaded guilty. At present, this part of the sentence has come into effect. On the other hand, the case of Zhang Mouling and others suspected of falsely issuing special VAT invoices was submitted to the People's Procuratorate of Jixi County for review and prosecution.

Before the case was transferred to the procuratorial organ for review and prosecution, the public security organ took the initiative to request the procuratorial organ to intervene in advance because the case involved many crimes and suspects, and the criminal facts were numerous. While undertaking the daily task of handling the case, the procurators Liu Hua and Yang Jing carefully studied various judicial interpretations and articles, studied relevant tax knowledge hard, listened to the opinions and answers of experts from the tax department, and put forward many key opinions for the investigation and evidence collection, investigation direction, certification standards, investigation focus and other issues of the case, ensuring the high-quality follow-up of the case Effective handling.

In order to successfully handle the case, the members of the special case team overcame various difficulties, carefully reviewed all file materials, and supplemented and improved relevant evidence. In order to handle special cases with high quality and efficiency, Yang Jing, the procurator of the People's Procuratorate of Xuanzhou District, extended the marriage date again and again; Wang Lixia, the procurator of Jingde County People's Procuratorate, overcame the difficulty of being unable to take care of her family after more than 9 months of business trip; Chen Xiaoshun, the procurator of Xuancheng People's Procuratorate, braved the heat of the summer to check more than 100 boxes of evidence such as financial information involved in the case in the warehouse without air conditioning, and thick salt frost formed on his clothes every day In order to retrieve relevant theoretical articles and cases, clarify relevant evidence in hundreds of thousands of WeChat records, and accurately calculate the criminal amount of each suspect, members of the special case team often work overtime until midnight.

After nearly a year of hard work, the case was successfully prosecuted and the trial of the first instance was completed on December 2, 2021.

Recover stolen goods and damage

Work with all parties to do a good job of "the second half of the article"

On February 24, 2022, the People's Court of Jixi County sentenced 39 defendants including Zhang Mouling in the first instance of an extraordinary tax related case. Zhang Mouling committed the crime of falsely issuing special VAT invoices, falsely issuing invoices, holding forged invoices, forging the seals of state organs, forging the seals of companies and institutions, and was sentenced to 20 years of fixed-term imprisonment and confiscation of all personal property; The defendants Zhang Mouyan, Wang Mou and other 38 people who committed the crime of falsely issuing special invoices for value-added tax, falsely issuing invoices, holding forged invoices, forging seals of state organs, and illegally purchasing special invoices for value-added tax, were sentenced to prison terms ranging from 10 years and 8 months to one year, and were also fined in varying amounts.

On November 8, 2022, the Xuancheng Intermediate People's Court held in the second instance that the facts of the crime identified in the first instance judgment of the case were clear, the evidence was true and sufficient, the case was characterized accurately, and the sentencing was basically appropriate. At the same time, according to the fact that the appellant Zhang Mouyan and others reported other people's criminal facts, voluntarily pleaded guilty and pleaded guilty to punishment, voluntarily paid fines and other sentencing circumstances after the sentence was pronounced in the first instance, the sentence was adjusted.

The qualitative treatment of the crime of falsely issuing special VAT invoices has always been complex. At the beginning of the case's review and prosecution, most of the criminal suspects who issued invoices at the downstream did not plead guilty and pleaded guilty, and their defenders also submitted a large number of defense materials for minor crimes and innocence.

On the basis of sufficient evidence, the members of the special case team of Xuancheng procuratorial organ carefully studied various judicial interpretations, replies, replies, guiding cases, and theoretical articles, searched a large number of cases, and reported to the superior department in a timely manner.

In the end, all the downstream invoicing personnel of the case pleaded guilty and admitted punishment, and signed a letter of acceptance and punishment at the stage of review and prosecution, and actively returned the stolen goods. Many suspects, inspired by the judicial policy of the procuratorial organ, actively reported and exposed other people's crimes or assisted the public security organ in catching criminals. Except for Zhang Mouling, the leading member of the case, all the other defendants pleaded guilty and admitted punishment, which achieved good results in handling the case.

The criminal group led by Zhang Mouling has caused huge losses to the state tax revenue. In order to make up for the loss to the greatest extent, the members of the case handling team adhere to the judicial philosophy of combining punishment with prevention, and combining leniency with severity, to recover the stolen goods for the country to the greatest extent.

In the stage of review and prosecution, each criminal suspect actively returned more than 6 million yuan of stolen goods to the government's non tax account. Most of the suspects pleaded guilty and actively returned fines. The downstream enterprises receiving tickets have transferred nearly 100 million yuan of input tax.

In order to more effectively prevent and control the crime of falsely issuing special VAT invoices, the Xuancheng procuratorial organ has constantly strengthened the communication with the tax department, and worked together to do a good job in the "second half of the article", further standardizing the order of VAT collection and management.