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Eight Representative Cases on Lawfully Punishing Crimes that Endanger Tax Collection and Administration Issued by the Supreme People's Court: People v. Shen [REDACTED] (Case of Illegally Selling Special VAT Invoices)——Lawfully and severely punishing profiteering by reselling invoices through platforms
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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五：沈某某非法出售增值税专用发票案——对利用平台倒卖发票牟利的行为应依法惩处
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【法宝引证码】
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- Legal document：
Judgment
- Procedural status：
Trial at Second Instance
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| Eight Representative Cases on Lawfully Punishing Crimes that Endanger Tax Collection and Administration Issued by the Supreme People's Court: People v. Shen [REDACTED] (Case of Illegally Selling Special VAT Invoices) | | 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五：沈某某非法出售增值税专用发票案 |
| ——Lawfully and severely punishing profiteering by reselling invoices through platforms | | ——对利用平台倒卖发票牟利的行为应依法惩处 |
| Basic Facts | | 基本案情 |
| In January 2019, Shen [REDACTED] registered and established Zhejiang Shen[REDACTED] Logistics Technology Co., Ltd. (hereinafter referred to as “Shen[REDACTED] Company”), whose business scope included road freight transportation (online freight operations). In May, Shen [REDACTED] instructed the technical supervisor, Wang [REDACTED], to add a supplemental waybill-entry function to the online freight vehicle-goods matching system developed earlier. Shen[REDACTED] Company then used the supplemental waybill-entry function to sell special VAT invoices, through salespersons and the agents developed by those salespersons, to logistics, construction, and other companies lacking input invoices, i.e., invoice-receiving enterprises, after charging a service fee of not less than 5.3% of the tax-inclusive amount. The specific process was as follows: Shen[REDACTED] Company entered forged freight information or business information for which the invoice-receiving enterprises independently entrusted vehicles to complete transportation into the online freight platform through the supplementary-entry function, fabricated that Shen[REDACTED] Company provided carriage services to the invoice-receiving enterprises by signing false transportation contracts, conducting fund-return transactions, and among others, and issued special VAT invoices to the invoice-receiving enterprises. According to the investigation, from June 2019 to April 2021, Shen[REDACTED] Company, by the above means, cumulatively issued 18,323 special VAT invoices to more than 2,700 enterprises, with tax amounts exceeding 827 million yuan, of which 823 million yuan had been deducted. | | 2019年1月，被告人沈某某注册成立浙江沈某物流科技有限公司（以下简称沈某公司），经营范围包括道路货物运输（网络货运）等。5月底，沈某某让技术部主管王某某在前期开发的网络货运车货匹配系统的基础上，增加补录运单功能。之后，沈某公司利用该补录运单功能，通过业务员以及业务员发展的代理商，向缺少进项发票的物流、建筑工程类等公司（即受票企业），在收取价税合计金额5.3%以上服务费后出售增值税专用发票。具体流程为：沈某公司将伪造的货运信息或者受票企业已经自行委托社会车辆运输完成的业务信息，通过补录功能录入网络货运平台，并通过与受票企业签订虚假运输合同、资金回流走账等方式，伪造成沈某公司实际向受票企业提供了承运服务的假象，向受票企业开具增值税专用发票。据查，自2019年6月至2021年4月，沈某公司以上述手段向2700余家企业累计开具增值税专用发票18323份，税额8.27亿余元，其中已抵扣8.23亿元。 |
| ．．．．．． | | ．．．．．． |
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