Look for the "disappeared" 5,000 tons of gasoline

The clues provided by the related cases show that the enterprises involved in the case have purchased more than 5,000 tons of oil products
.
However, in the company's account information and declaration data, no trace of this batch of oil was found
.
It is also strange that the oil procurement volume and sales revenue declared by the enterprise in that year have dropped sharply, what is the mystery of this?

The Inspection Bureau of the Shantou Municipal Taxation Bureau of the State Administration of Taxation, in coordination with the public security organs, investigated and dealt with a case
of tax evasion by a refined oil retail enterprise.
The enterprise involved in the case transferred funds through personal accounts, hid vouchers, etc.
, and "extracorporeal circulation" concealed sales income of more than 40 million yuan without declaring
it in accordance with law.
Recently, with the collection of taxes, late fees and fines involved in the case, the case has come to an end
.

The market is very good, why is the income reduced?

In November 2021, the Inspection Bureau of the Shantou Municipal Taxation Bureau received information
on the source of tax-related illegal cases transmitted by higher authorities.
When the higher-level tax authorities and the public security organs jointly investigated and handled the case of tax evasion of the hidden income of Huizhou Y Chemical Storage and Trading Company (hereinafter referred to as "Y Chemical Trading Company"), it was found that S Petrochemical Company purchased 5643 tons of 95-grade gasoline from Y Chemical Trading Company from January to September 2021, involving an amount of 32.
64 million yuan, but the capital transactions between the two sides were carried out
through private accounts.

The higher-level tax authorities believe that the oil purchase and sale transactions of the two enterprises are mysterious and have signs of tax-related violations, so they require the Inspection Bureau of the Shantou Municipal Taxation Bureau to verify the details of the oil purchased by S Petrochemical Company from Y Chemical Trading Company and whether there are any problems
in its declaration and payment.

According to the clues of the case, the inspectors first extracted the tax-related data information of S Petrochemical Company from the Golden Tax Phase III system and conducted a targeted analysis
.
S Petrochemical Company is a limited liability company, is a general taxpayer of value-added tax, the legal representative is Liu, mainly engaged in the retail business of refined oil products, operating a gas station
in Shantou City.
Judging from the declaration information, the company declared sales revenue of 68.
32 million yuan in 2020 and 26.
78 million yuan
in January to September 2021.

Seeing the revenue data declared by the enterprise, the inspectors felt a little puzzled
.

In 2021, affected by comprehensive factors at home and abroad, the sales price of refined oil products in Shantou continued to rise
.
In this context, the income of refined oil sales enterprises has risen and shown an upward trend, but the sales revenue declared by S Petrochemical Company in 2021 has dropped significantly compared with the same period in 2020
.
When the market is good, why has the sales revenue of enterprises fallen sharply?

With doubts, the inspectors analyzed the purchase and sale of oil products and the issuance of invoices of S Petrochemical Company in the past two years, and found that during this period of time, there was no information
on the purchase of oil products by the Y Chemical Trading Company mentioned in the clues of the source of the case.
Invoice data shows that during the period from January 2020 to September 2021, the refined oil products were purchased from PetroChina and Sinopec, and the oil purchase and sales data declared by the enterprise to the tax authorities also basically matched, but from the overall oil purchase data, the number of oil purchases purchased by the enterprise in the first nine months of 2021 decreased
significantly compared with the same period in 2020.

Why has the purchase of oil by enterprises dropped sharply, is it because of poor sales to control the purchase volume? Or is there something else to hide?

In order to further understand the situation, the inspectors made an undercover visit to the gas station of S Petrochemical Company and found that there were a large number of vehicles queuing up to refuel at the station every day, and the business was very good
.
In the process, the inspectors also found that the company's gas station cash register placed a number of collection codes, many consumers who came to the gas station to pay for gas by scanning the code through their mobile phones, and these collection codes linked to both corporate accounts and private accounts
.

Based on the income declaration data of the enterprise, the on-site operation status of the enterprise, and the "unsuitable information on the purchase of oil from the source of the case", the inspectors believe that S Petrochemical Company has major suspicions
of tax-related violations in terms of oil purchase and sales activities and income declaration.
Therefore, the Inspection Bureau of the Shantou Municipal Taxation Bureau quickly notified the public security organs of the clues in accordance with the joint working mechanism of the tax police, and the two sides set up a joint task force to file a case against
S Petrochemical Company.
According to the needs of handling cases, the joint special case group has set up an analysis team, an inspection team and a technical group to strengthen the investigation and handling force and strive to quickly investigate and deal with the case
.

Many times blocked, what is the secret of the small room?

After fully studying and judging the operation of the enterprise and the facts of the case, the special case team decided to focus on the flow of goods and capital to verify the purchase and sale of gasoline at the gas station of the enterprise to confirm whether there were illegal facts
.
According to the plan, the joint task force conducted a surprise inspection
of S petrochemical Company and its gas station.

The inspectors who went to the office of S Petrochemical Company to verify the computer and other equipment of the company's financial room were inspected, and the financial personnel were required to provide the collection code used by the enterprise, the account number of the enterprise bank account and other information
.
However, during the inspection, the inspectors did not find valuable clues and information
in the financial room.
On the several accounts corresponding to the collection codes provided by the financial staff, there are only some of the few collection data
of the enterprise in recent months.

Inspectors believe that the company must not only have these few collection accounts
provided by the financial staff.
Therefore, they carried out tax law publicity to enterprise personnel, explaining that enterprise personnel have a legal obligation to cooperate with the inspection of the tax authorities, and if the relevant personnel refuse to cooperate, the enterprise may bear legal consequences
after serious violations of the law.

After patient persuasion by the inspectors, the enterprise personnel took out all the collection codes and associated accounts
of the enterprise.
Originally, in order to facilitate customers to pay for refueling, the enterprise let the staff carry the collection code to charge, and the collection account associated behind these collection codes is the private account
of the person in charge of the enterprise, Liu Mou, and the manager Zhou.

At this time, the inspectors who went to the company's gas station to check also made some gains!

When inspecting the second floor area of the gas station, the inspectors were repeatedly blocked by the personnel of the enterprise, and the inspectors with a high sense of responsibility repeatedly and patiently persuaded them, and finally broke through the obstacles
.
In a computer in a small room in the office area on the second floor of the gas station, they found multiple encrypted folders
containing the records of the oil products of the gas station.
After review, it details the complete information of the oil specifications, transportation dates, vehicle information
and tons of storage that have been in storage since 2021.
It is clearly documented in these records that the company has repeatedly purchased oil products
from Y Chemical Trading Company.

The inspectors judged that this small room should be the place where
the real business information was placed by the enterprise.
Sure enough, in the corner of the small room, they then found a large number of corporate oil "weighing and measuring lists", "weighing lists" and transportation documents
.
Comparing with the data in the computer, these documents record the true number
of oil products in the gas station's oil storage tanks in 2021.

In the process of verification of the gas station, the inspectors also found that the tax control device on the fuel gun of more than half of the gas station did not play a role due to failure and other reasons, resulting in the distortion of the data of the tax control gas dispenser, and the number of oil sales of
the enterprise could not be displayed and recorded in time.

Where did the more than 5,000 tons of oil go?

Subsequently, the inspectors carried out targeted investigations
on the enterprise fuel storage list obtained during the inspection and the information of the enterprise's collection account.
They sorted out more than 2,000 oil transportation documents, weighing records, and warehousing vouchers during the inspection period of the enterprise, and issued a letter of co-investigation to the tax authority where Y Chemical Trading Company is located, asking local tax personnel to help verify the relevant transportation contracts and transportation documents of S Petrochemical Company and Y Chemical Trading Company, verify the oil trading and refined oil transportation of the two enterprises, and check the feedback information with the warehousing information of S Petrochemical Company one by one, and finally confirm, January to September 2021, S petrochemical company purchased a total of 5643 tons of refined oil products from Y Chemical Trading Company, and these oil products were not recorded
by the company.

After tracking and verifying the flow of enterprise personnel account information, the inspectors found that the company's legal representative Liu had transferred a large amount of funds
to the accounts of Chen and Lin, the personnel of Y Chemical Trading Company.
After verification, the total amount of funds in the remarks of these transfers as "oil purchase money" is exactly the
same as the amount of funds in the oil sales list of Y Chemical Trading Company.

In addition, after investing a lot of time and energy in carefully checking the flow of capital information of multiple corporate accounts of S Petrochemical Company, UnionPay POS machine collection accounts, and personal accounts associated with collection codes, the inspectors found that the oil sales revenue of the relevant personal account income of the enterprise during the inspection year far exceeded the sales
revenue declared by the enterprise.
In particular, the personal accounts of Liu and Zhou, which are connected to the gas station collection code, are initially estimated that the amount of funds remitted from the sales of oil products has accumulated more than 30 million yuan, and these incomes have not been declared
by the enterprise according to law.

After completing the investigation and evidence collection work, the inspectors interviewed Liu, the person in charge of S Petrochemical Company, and in the face of the large amount of evidence that the inspectors showed that the enterprise purchased oil products from Y Chemical Trading Company and used private accounts to collect sales revenue, Liu admitted to the illegal fact that
he purchased 5643 tons of gasoline for off-the-books sales.
However, at the same time, Liu argued that although the company purchased 95 grade gasoline, it was stored in the oil storage tank of 92 grade gasoline, and it was also sold
as 92 brand gasoline to the outside world.

Inspectors familiar with the situation of the oil sales industry immediately realized Liu's "small abacus": the retail price of 92 grade gasoline is about 6% to 10% cheaper than 95 grade gasoline - Liu Mou wants to fish in muddy waters by reducing oil specifications to reduce sales revenue and pay less taxes
.

The inspectors immediately presented the company's oil products weighed and checked into the storage documents, which showed that whether it was the density standard or the storage tank number, the batch of unrecorded oil products involved in the case was 95 label
.
At the same time, the inspectors told Liu that the octane number and additive ratios of different specifications of gasoline are completely different, and the oil mixing tank does not meet the industry safety specifications at all, and it is impossible to produce business behavior
.
Liu did not expect that the inspectors were so familiar with the industry situation that there was nothing to say
.

After weighing the pros and cons, Liu finally provided the inspectors with the real sales records
of S Petrochemical Company from January to September 2020.
After investigation, during the inspection period of 2021, S Petrochemical Company concealed a total of 40.
3122 million yuan
of oil sales revenue through unrecorded oil purchases and off-the-books sales.
The Inspection Bureau of the Shantou Municipal Taxation Bureau characterized his behavior as tax evasion in accordance with the law, and made a decision to
pay back relevant taxes, collect late fees and impose fines totaling 9.
1174 million yuan.