The person in charge of the false invoice issued by the pharmaceutical company was sentenced

Three persons in charge of a pharmaceutical company were sentenced for false invoices, leading to multiple pharmaceutical companies

1

Set up a Chinese herbal medicine company to issue invoices only for false invoices

Recently, a criminal ruling on the false invoicing of pharmaceutical companies on the Chinese Judgment Documents website has attracted the attention of Cyberland
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According to the criminal ruling of the second instance, the staff, accountant, and legal representative of a Chinese herbal medicine enterprise were sentenced on suspicion of falsely issuing special value-added tax invoices
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The ruling disclosed the illegal operation of the above-mentioned pharmaceutical companies for falsely issuing invoices-in order to obtain illegal benefits, two persons at large acquired a Chinese herbal medicine company, through fictitious purchases of a large number of Chinese herbal medicine raw materials, and the purchase and sale of Chinese herbal medicines and Chinese herbal tea.
Many companies falsely issue special VAT invoices
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Since then, on the basis of the existing illegal activities, the relevant illegal personnel have registered the branch of Chinese herbal medicine decoction pieces, and continued to issue a large number of false invoices and accept and falsely issue special value-added tax invoices
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After the above-mentioned two decoction pieces companies were sold and changed hands and changed their legal persons, the relevant defendants continued to engage in illegal and criminal activities of false invoices.
Among them, Zhu Mojia and Zhu Mojing were responsible for contacting the business of upstream and downstream enterprises in other provinces and cities, and Dong Mo was responsible for the company.
For financial work, Yang XX was entrusted by Yin to be responsible for part of the examination and approval and management work
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The court verified that Zhu Mojing, accountant Dong Moum, and legal representative Yang Moumou of the two traditional Chinese medicine decoction pieces companies used the company name to falsely issue a total of 6,964 purchase invoices for agricultural and sideline products between 2012 and 2015.
The amount is hundreds of millions
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It is worth noting that the illegal and false invoicing activities carried out by the above-mentioned illegal personnel directly involved 9 pharmaceutical companies, spanning Shaanxi, Gansu, Anhui, and Yunnan
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Based on the above facts, the court held that the three defendants, Zhu Mojing, Dong Moum, and Yang Moumou, and others violated the national tax collection and invoice management regulations, falsely issuing special value-added tax invoices for others, and allowing others to falsely issue special value-added tax invoices for themselves, causing the state The tax losses are huge, and their behavior has violated the criminal law, which constitutes the crime of falsely issuing special value-added tax invoices and should be punished
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In the end, the three reporters were each sentenced to about 3 years in prison and fined
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Regarding the common reasons for false invoices issued by pharmaceutical companies, Beijing Zhonglun W&D Medical and Health Lawyer and Compliance Lawyer Wang Zhijian pointed out to Cyberland that after the implementation of the "two-invoice system", the company’s agents have become service providers, from CSO Become a CSP, the business model has undergone a fundamental change
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2

Pharmaceutical companies falsely issue invoices and face multiple serious consequences

It is worth noting that as the relevant departments intensify the supervision of illegal invoicing and other corporate violations, the financial and tax compliance risks faced by pharmaceutical companies have also risen sharply
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On April 12, the Accounting Information Quality Inspection Announcement issued by the Ministry of Finance mentioned the problem of false invoices in some pharmaceutical companies under audit-"One is the use of false invoices and bills to obtain funds for external use; the other is fictitious business matters or use Pharmaceutical promotion companies arbitrage funds; third, other accounting issues such as irregular accounting books
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Looking back at the scope of the inspection and taxation in 2019, including sales charges pharmaceutical companies, invoice flows, income authenticity, the authenticity of the cost, compensation payments and medical staff marketing personnel sales rebate and so on

The invoices of pharmaceutical companies are undoubtedly important evidence that relevant departments cannot avoid when checking tax issues, accounting issues, and cost issues

Wang Zhijian told Cyberland that pharmaceutical companies may face administrative penalties and criminal liabilities at the same time when they falsely issue invoices

Administrative penalty: According to the 93rd of the "Detailed Rules for the Implementation of the Tax Collection and Management Law of the People's Republic of China", illegally providing bank accounts, invoices, certificates or other conveniences for taxpayers and withholding agents, resulting in non-payment or underpayment of taxes Or for fraudulently obtaining state export tax rebates, the tax authority may impose a fine of less than one time of the unpaid, underpaid or fraudulent tax, in addition to confiscation of the illegal income

Criminal liability: may constitute the crime of falsely issuing special value-added tax invoices or falsely issuing invoices-among them, the crime of falsely issuing invoices mainly manifests as: (1) falsely issuing for others; (2) falsely issuing for oneself; (3) letting others Open for yourself; (4) Introduce others to open

If it constitutes the crime of falsely issuing special value-added tax invoices, the unit shall be fined in accordance with the relevant provisions of Article 205 of the Criminal Law, and the person in charge and other directly responsible persons shall be sentenced to fixed-term imprisonment of not more than three years or Criminal detention; if the amount of false taxes is large or there are other serious circumstances, the penalty is three years or more but not more than 10 years; if the amount of false taxes is huge or there are other particularly serious circumstances, the penalty is not less than 10 years or life imprisonment Imprisonment

If it constitutes the crime of false invoices, in accordance with the provisions of Article 205 of the Criminal Law, falsely issuing invoices other than those specified in Article 205 of this Law, and if the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than two years or criminal detention.

3

The regulatory situation is further strengthened, and pharmaceutical companies need to return to their original aspirations

It is worth noting that the medical price recruitment credit evaluation system, which ushered in the deadline on June 1, also stipulates that “in the purchase and sale of medicines, rebates or other improper actions are given to medical institutions of all levels and types, centralized procurement institutions and their staff.

Under the above-mentioned system, the fraudulent invoicing of pharmaceutical companies will lead to inflated terminal drug prices, and will be included in the credit ratings of pharmaceutical companies just like illegal and non-compliant behaviors such as drug rebates and commercial bribery

According to the regulations of the system, pharmaceutical companies rated as "extraordinarily serious" for untrustworthiness should restrict or suspend all drug and medical consumables online, bidding or distribution qualifications in addition to warnings and warnings

Of course, the direct increase of supervision by relevant departments is an important pressure that cannot be ignored

Wang Zhijian emphasized to Cyberland that in order to further correct the unhealthy trends in the field of pharmaceutical purchases and sales, to further curb the falsely high prices of pharmaceuticals, and to maintain the order of national taxation supervision, the regulatory situation of relevant departments will become more and more stringent, and the fourth phase of the golden tax will be launched.

Regarding the financial compliance of pharmaceutical companies, the advice given by the above-mentioned experts is-from the technical level, to meet the four elements of "authenticity, legitimacy, relevance and traceability" compliance, and build a Inspection of the medical marketing compliance system; from the perspective of Tao, pharmaceutical companies must return to their original aspirations and build a patient-centered academic promotion system