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No. 7 of Eight Representative Cases on Lawfully Punishing Crimes that Endanger Tax Collection and Administration Issued by the Supreme People's Court: People v. Luo [REDACTED] and others (Case of Fraudulently Obtaining Export Tax Rebates)——Strictly punishing fraudulent obtainment of export tax rebates by means of “purchasing export declarations and matching invoices”
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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七：罗某某等人骗取出口退税案——依法从严惩处以“买单配票”手段骗取出口退税行为
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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. 7 of Eight Representative Cases on Lawfully Punishing Crimes that Endanger Tax Collection and Administration Issued by the Supreme People's Court: People v. Luo [REDACTED] and others (Case of Fraudulently Obtaining Export Tax Rebates) | | 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七：罗某某等人骗取出口退税案 |
| ——Strictly punishing fraudulent obtainment of export tax rebates by means of “purchasing export declarations and matching invoices” | | ——依法从严惩处以“买单配票”手段骗取出口退税行为 |
| Basic Facts | | 基本案情 |
| From 2017 to 2022, without actually exporting goods, Luo [REDACTED] arranged for Shen [REDACTED] and others (handled in a separate case) to purchase customs declarations of export goods from others who did not need tax refunds, exchange RMB for foreign currency, and remit it into export agency platforms such as Nanchang Sheng[REDACTED] Industrial Co., Ltd. and Jiangxi Yi[REDACTED] Import and Export Co., Ltd., to fabricate transactions. Luo [REDACTED] then used companies he controlled, including Nanchang Xiao[REDACTED] Garments Co., Ltd. and Nanchang Lin[REDACTED] Garments Co., Ltd., to issue special VAT invoices and fabricate false sales contracts to defraud the state of export tax rebates. The investigation revealed that, by this means, Luo [REDACTED] and others fraudulently obtained export tax rebates totaling over 140 million yuan, including 510,000 yuan in declared but unpaid rebates. | | 2017年至2022年，被告人罗某某在未真实出口货物的情况下，安排沈某某等人（另案处理）购买他人无需退税的出口货物报关单，以人民币换取外汇转入出口代理平台南昌盛某实业有限公司、江西医某进出口有限公司等伪装交易，再以实控的南昌市小某某服饰有限公司、南昌市霖某服饰有限公司等名义虚开增值税专用发票、制作虚假购销合同，骗取国家出口退税款。经查，罗某某等人以上述手段骗取国家出口退税款共计1.4亿余元，其中，已申报自营出口但未退税款51万余元。 |
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