|
|
|
No. 6 of Eight Representative Cases on Lawfully Punishing Crimes that Endanger Tax Collection and Administration Issued by the Supreme People's Court: People v. Chen [REDACTED] (Case of Fraudulently Issuing Special VAT Invoices)——Punishing fraudulent issuance of special VAT invoices intended to obtain tax refunds
|
|
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六：陈某某虚开增值税专用发票案——依法惩处为骗取税款而虚开增值税专用发票的行为
|
|
【法宝引证码】
|
- Legal document：
Ruling
- Procedural status：
Trial at Second Instance
|
|
|
|
|
|
|
|
|
|
|
|
|
| No. 6 of Eight Representative Cases on Lawfully Punishing Crimes that Endanger Tax Collection and Administration Issued by the Supreme People's Court: People v. Chen [REDACTED] (Case of Fraudulently Issuing 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六：陈某某虚开增值税专用发票案 |
| ——Punishing fraudulent issuance of special VAT invoices intended to obtain tax refunds | | ——依法惩处为骗取税款而虚开增值税专用发票的行为 |
| Basic Facts | | 基本案情 |
| From March 2016 to April 2019, Chen [REDACTED], knowing that he had no genuine goods transactions with the nine Shanghai companies (hereinafter referred to as “Shanghai companies”) controlled by Luo [REDACTED] and others (handled in separate cases) including Shanghai Mi[REDACTED] Industrial Co., Ltd., and that these Shanghai companies had no genuine goods transactions with Guangxi Feng[REDACTED] Biochemical Joint Stock Limited Company, Jiangsu Bai[REDACTED] Trade Co., Ltd., and other sugar enterprises in Guangxi and Jiangsu (hereinafter referred to as “sugar companies”), used means such as separating invoices from goods and arranged for the accounting personnel of the enterprise he controlled to transfer funds to the Shanghai companies, which then transferred the funds to the sugar companies. The sugar companies issued special VAT invoices to the Shanghai companies. By so doing, Chen [REDACTED] obtained input special VAT invoices for the Shanghai companies, involving a large amount of tax. It was additionally ascertained that the Shanghai companies used the above input special VAT invoices to offset the output special VAT invoices falsely issued to other enterprises for profit, and that Luo [REDACTED] paid Chen [REDACTED] a kickback at a rate of no less than 1% of the tax-inclusive amount. | | 2016年3月至2019年4月，被告人陈某某在明知与罗某某等人（另案处理）控制的上海觅某实业有限公司等9家公司（下称上海公司）无真实货物交易，上海公司与广西凤某生化股份有限公司、江苏白某贸易有限公司等广西、江苏等地的糖业公司（下称糖业公司）无真实货物交易的情况下，采取票、货分离等手段，通过安排其实际控制企业的会计人员使用银行卡转账走账至上海公司，上海公司再向糖业公司转账，由糖业公司开具增值税专用发票给上海公司的方式，为上海公司取得进项增值税专用发票，税额巨大。另查明，上海公司利用获取的上述进项增值税专用发票抵扣向其他企业虚开的销项增值税专用发票牟利，罗某某按照价税合计至少1%的比例向陈某某支付好处费。 |
| ．．．．．． | | ．．．．．． |
Dear visitor,you are attempting to view a subscription-based section of lawinfochina.com. If you are already a subscriber, please login to enjoy access to our databases . If you are not a subscriber, please subscribe . Should you have any questions, please contact us at:
+86 (10) 8268-9699 or +86 (10) 8266-8266 (ext. 153)
Mobile: +86 133-1157-0713
Fax: +86 (10) 8266-8268
database@chinalawinfo.com
| |
您好：您现在要进入的是北大法律英文网会员专区，如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户，请注册并交纳相应费用成为我们的英文会员 。如有问题请来电咨询；
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail: database@chinalawinfo.com
|
| | | | | | | | |
|
|
|
|
|
|
|
Message: Please kindly comment on the present translation.
|
|
|
|
|
|
|
|
|
Translations are by lawinfochina.com, and we retain exclusive copyright over content
found on our website except for content we publish as authorized by respective copyright
owners or content that is publicly available from government sources.
Due to differences in language, legal systems, and culture, English translations
of Chinese law are for reference purposes only. Please use the official Chinese-language
versions as the final authority. lawinfochina.com and its staff will not be directly
or indirectly liable for use of materials found on this website.
We welcome your comments and suggestions, which assist us in continuing to improve
the quality of our materials.
|
|
| |
|
|