Two pharmaceutical enterprises in Hebei Province falsely issued VAT invoices of 776 million yuan

Recently, information came from the State Administration of taxation According to the audit by the audit office, Hebei Hengrui sunshine Pharmaceutical Co., Ltd and Hebei yuekangyuantong Pharmaceutical Sales Co., Ltd were suspected of falsely issuing VAT special invoices to a dozen pharmaceutical distribution enterprises in Liaoning, Beijing, Jiangsu, Tianjin and other places, with a total value-added tax of about 776 million yuan It is understood that in 2012, during the audit of social security funds in Shenyang City, Liaoning Province, the audit office found that some pharmaceutical distribution enterprises in Liaoning Province were suspected of obtaining a large number of input from Hebei Hengrui company and Hebei yuekang company by falsely issuing special VAT invoices Through further extended audit, it is found that the two companies are suspected of making a large number of false VAT special invoices for more than ten pharmaceutical distribution enterprises in Liaoning, Beijing, Jiangsu, Tianjin and other places As the case is significant, the case was reported to the State Council at the end of 2012 On January 29, 2013, the State Administration of Taxation, the Ministry of public security and the Audit Office jointly held a coordination meeting and named the case "1.29" project According to the unified deployment of the State Administration of Taxation and the Ministry of public security, the "1.29 project" team of Hebei Province, under the direct organization and leadership of the State Administration of Taxation and the Provincial Department of public security of Hebei Province, after more than three months of inspection, found out that Hengrui company and yuekang company, in the absence of real drug sales background, adopted such means as forging the list of sales goods and taxable services and false collection to 12 households in Beijing, Tianjin, Hebei and Liaoning provinces and cities The company falsely issued 6096 VAT special invoices, with a total value of 619 million yuan Through extended inspection, it was confirmed that Hebei Fuer Pharmaceutical Co., Ltd falsely issued 190 VAT special invoices to yuekang Co., Ltd., with a total value of 21.37 million yuan After investigation, under the control of some pharmaceutical agents behind the scenes, the ticketed pharmaceutical distribution enterprises obtained the qualification to sell drugs to major hospitals at the bid price through competitive bidding, and then they asked the pharmaceutical manufacturers (or their general agents) to issue invoices to Hengrui company and yuekang company at a price far lower than the bid price, "the two companies" issued to the above-mentioned bid winning companies at 95% of the bid price The book of the enterprise receiving the invoice shows that there are indeed goods purchased, and the corresponding payment has also been actually paid to the "two companies" But in fact, the "two companies" only leave the billing fee and part of the purchase price agreed with those pharmaceutical agents in advance Most of the purchase price is transferred to the account designated by the agent by means of bill of exchange, transfer check endorsement transfer or fund return through the third party account Most of the drugs in the above businesses are directly sent by the manufacturer or its first level agent to the ticketed enterprises of the above two companies according to the requirements of the backstage controller - pharmaceutical agent According to the analysis of the tax department, the case reveals that the current drug circulation system in China has great defects Excessive circulation links, imperfect hospital bidding system and other factors lead to the false high drug price is the root cause of this case It is suggested that the relevant departments of the state should improve and perfect the current drug circulation system as soon as possible in order to fundamentally curb such criminal acts At present, the task force has taken compulsory measures against 23 people, including 9 arrested and 14 released on bail pending trial The case is still under investigation.