The financial director of the pharmaceutical company was taken away

The radish was dug out to bring out the mud, and the police launched a thousand-mile pursuit

1.

The Luhe Public Security Economic Investigation Brigade was assigned by the Municipal Bureau to investigate and deal with the case of a Luhe Pharmaceutical Co.

After investigation, the suspect Zhang Xuan was employed as Lu He by Hong Moucong (was criminally detained by the Rongcheng Branch of the Public Security Bureau of Jieyang City on March 5, 2021 on suspicion of falsely issuing special value-added tax invoices) during one year.

Knowing that the company has no actual cargo operations and inconsistent data on purchases and sales of goods, it still acts as an agent for the company’s bookkeeping, taxation, and issuance of value-added tax invoices.

It is illegal to issue false value-added tax invoices for tax deduction, but there are always people who take risks under the temptation of profits.

2.

After investigation, in this case, there were 103 companies (hereinafter referred to as "false companies") suspected of issuing false value-added tax invoices, and more than 1,700 companies suspected of having no goods and false entry companies (hereinafter referred to as "false entry companies") were involved in the case.

In 2019, the Yuyao City Taxation Bureau transferred the case clues to the Yuyao City Public Security Bureau, stating that 14 companies in Yuyao City, which were opened by the same group of people, were suspected of violently issuing special VAT invoices without goods.

After investigation, the police found that the 14 companies registered in Yuyao were all "fictitious".

The Economic Investigation Brigade quickly mobilized elite police forces to set up a task force to carry out in-depth research and judgment.

Among them, the value of the case involved in Yuyao area reached 200 million yuan, there were as many as 218 falsely entered enterprises, and more than 50 persons were involved in the case in the local jurisdiction.

3.

The opinion pointed out that tax-related illegal and criminal acts will be severely cracked down in accordance with the law.

For major tax-related violations and crimes, they will be strictly investigated and exposed in accordance with the law, incorporated into the credit records of enterprises and individuals in accordance with relevant regulations, and shared on the national credit information platform.

In addition, do you know about the "four streams are consistent"?

The official platform of the State Administration of Taxation 12366 pointed out that the unit should issue invoice information that is consistent with the actual transaction.
Invoices that do not meet the requirements shall not be used for pre-tax deduction, export tax rebates, or tax deductions.
The tax law has not yet clearly stipulated the "four streams of consistency".
It is recommended that you follow the principle of consistency with the actual business and issue invoices truthfully.

So what is the fourth stream?

The so-called four streams refer to the four related evidence chains that prove the authenticity and validity of the issuance and use of invoices: invoices and their related contract agreements, business, and payment of funds.

In June 2018, the State Administration of Taxation issued an announcement on the "Administrative Measures for the Pre-tax Deduction Vouchers for Enterprise Income Tax", which put forward systematic and comprehensive requirements for the evidence chain.
The "Administrative Measures" clearly put forward requirements for the integrity of the evidence chain: Article 7 The enterprise shall keep the materials related to the pre-tax deduction vouchers (invoices, first stream), including contract agreements (second stream), expenditure basis (business evidence, third stream), payment vouchers (fourth stream), etc.
For reference, to verify the authenticity of the pre-tax deduction vouchers.

Then, the payer and the actual purchaser are inconsistent, who is the invoice issued to?

Not long ago, the State Administration of Taxation also gave an official response to similar questions: Units and individuals that sell goods, provide services, and engage in other business activities should receive payments from the party providing the service according to the actual business.
invoice.

The State Administration of Taxation’s replies to the above two questions clearly stated that “in accordance with or comply with the core requirement of actual business occurrence” is to issue invoices or use invoices as deduction vouchers.

Therefore, for units and individuals that sell goods, provide services, and engage in other business activities, and collect payments for external business operations, the payee should issue an invoice to the payer.