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No. 3 of Eight Representative Cases on Lawfully Punishing Crimes that Endanger Tax Collection and Administration Issued by the Supreme People's Court: People v. Liang [REDACTED] (Case of Evading Recovery of Tax Arrears)——Punishing bad-faith evasion of tax arrears in accordance with the law
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最高人民法院发布八个依法惩治危害税收征管犯罪典型案例之三：梁某某逃避追缴欠税案——依法惩处恶意逃避欠缴税款的犯罪行为
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【法宝引证码】
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- Legal document：
Judgment
- Procedural status：
Trial at First Instance
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| No. 3 of Eight Representative Cases on Lawfully Punishing Crimes that Endanger Tax Collection and Administration Issued by the Supreme People's Court: People v. Liang [REDACTED] (Case of Evading Recovery of Tax Arrears) | | 最高人民法院发布八个依法惩治危害税收征管犯罪典型案例之三：梁某某逃避追缴欠税案 |
| ——Punishing bad-faith evasion of tax arrears in accordance with the law | | ——依法惩处恶意逃避欠缴税款的犯罪行为 |
| Basic Facts | | 基本案情 |
| In January 2019, Liang [REDACTED] established an individual industrial and commercial household, Renshou Wei[REDACTED] Building Materials Processing Plant (hereinafter referred to as “Wei[REDACTED] Plant”) in Renshou County, Sichuan Province, engaging in the business of sand and gravel purchase, processing, and sales, among others. The operations ceased at the end of 2021. During its operation, the plant failed to pay taxes in accordance with the law. In October 2021, the Second Inspection Bureau of the Tax Service of Meishan City, Sichuan Province inspected the tax-related issues of Wei[REDACTED] Plant during its operations and found that the plant owed unpaid tax obligations totaling over 4.06 million yuan. On 22 February 2022, the Second Inspection Bureau of the Tax Service served a Tax Treatment Decision on Wei[REDACTED] Plant, requiring that the above-mentioned taxes be made up within 15 days. Liang [REDACTED] failed to make the payment upon expiration of the deadline. On 14 March, 2022, the Second Inspection Bureau of the Tax Service again served a Tax Matters Notice on the Plant, ordering that the above-mentioned overdue taxes be paid by 18 March. To evade recovery by the tax authorities, from March to November 2022, Liang [REDACTED] secretly transferred Wei[REDACTED] Plant's revenue to the account of his son, Liang [REDACTED], including eight transfers totaling over 3.72 million yuan through the company account, 28 transfers totaling 2.82 million yuan through a personal account with the Agricultural Bank of China, and 30 transfers totaling 1.5 million yuan through an account with the Rural Credit Cooperative of Jingyan County. The acts of Liang [REDACTED] prevented the Tax Service of Meishan City from recovering the taxes owed for the period Liang [REDACTED] ran Wei[REDACTED] Plant. On October 9, 2023, Liang [REDACTED] surrendered, paid 2.46 million yuan, and entered into a tax repayment agreement with the tax authorities. | | 被告人梁某某于2019年1月在四川省仁寿县成立个体工商户仁寿县伟某建材加工厂（下称伟某建材厂），从事砂石收购、加工、出售等业务，于2021年底停止经营。其间未按照规定缴纳税款。2021年10月，四川省眉山市税务局第二稽查局对伟某建材厂经营期间涉税问题进行检查，发现该厂欠缴应纳税款共计406万余元。2022年2月22日，眉山市税务局第二稽查局向伟某建材厂送达《税务处理决定书》，要求15日内补缴上述税款。梁某某到期未缴纳。2022年3月14日，眉山市税务局第二稽查局再次向该厂送达《税务事项通知书》，责令3月18日前缴纳上述拖欠税款。为逃避税务机关追缴，梁某某于2022年3月至11月间，将伟某建材厂收入资金秘密转给其子梁某，包括通过对公账户8次转账共计372万余元，通过个人中国农业银行账户28次转账共计282万余元，通过个人井研县农村信用合作联社账户30次转款共计150万元。梁某某上述行为，致使眉山市税务局无法追缴梁某某经营伟某建材厂期间所欠相应税款。2023年10月9日，梁某某自首，后补缴税款246万元，与税务机关达成清缴欠税协议。 |
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