Journalism

Dalian financial company reminds you -- alert, pay wages have been checked!

2021-09-16

Shanghai has investigated and dealt with a number of "consulting companies" and "enterprise management companies" with empty shells and false invoices, and a large number of downstream invoice receiving units face criminal responsibility.


In the name of flexible employment
More than 20 million yuan of general VAT tickets were falsely issued

According to an indictment issued by the people's Procuratorate of Jiading District, Shanghai, from January 2018 to October 2019, the defendant Yu, together with the defendant Yang, successively registered and established Shanghai * a Enterprise Management Co., Ltd. (hereinafter referred to as * company a), Shanghai * * Human Resources Co., Ltd. (hereinafter referred to as * * company), and Shanghai * B Enterprise Management Co., Ltd. (hereinafter referred to as * company B),The defendant Wang Yiyi was recruited as an employee, In the name of providing salary optimization, reasonable tax avoidance and salary payment Through the introduction of the defendants Chen and Wang, In the case of no real business, the fund is returned by deducting the invoice expenses after the funds are posted, To * * furniture supplies (Shanghai) Co., Ltd., Shanghai * * Network Technology Co., Ltd More than 300 ordinary VAT invoices were falsely issued, with a total face value of more than 20 million yuan.

According to the testimony of witness Yang, it is confirmed that from 2018 to the beginning of 2020, Yu sold the * * OK card to him, and used the accounts of * company a, * company, * company B and personal accounts of Yu and Yang.


According to the testimony of the witness to XX, it is confirmed that from August to October 2019, he is helping * * company to handle the change During the process of industrial and commercial tax registration, account adjustment service and industrial and commercial cancellation, it was found that the company's input was prepaid card, and the write off was the difference bill of service fee. Because the tax department thought that the company's invoice amount was large and the tax payment was less, the company failed to write off successfully.

The procuratorate held that, in order to seek illegal interests, the defendants Yu, Yang and Wang made false ordinary VAT invoices for others, and Chen and Wang introduced others to falsely issue ordinary VAT invoices. The circumstances were particularly serious, the facts of the crime were clear, and the evidence was reliable and sufficient. According to article 25 and article 205-1 of the criminal law of the people's Republic of China, the case was extremely serious,They should be investigated for their criminal responsibility for the crime of making false invoices.The defendant Wang Yiyi played a helping role in the joint crime and was an accessory. According to Article 27 of the criminal law of the people's Republic of China, he should be given a lighter or mitigated punishment.The defendants Yu, Yang, Wang and Chen confessed their crimes truthfully after arriving at the case. The defendants Yu, Yang, Chen, Wang and Wang voluntarily pleaded guilty and punished. According to the provisions of Article 15 of the criminal procedure law of the people's Republic of China, they can be lenient.According to the circumstances of withdrawing illegal gains, it is suggested that Yu and Yang should be sentenced to three years' imprisonment, suspended for three years and six months, and fined 140000 yuan;Chen was sentenced to two years and eight months of imprisonment, suspended for three years, and fined 120000 yuan;It is suggested that Wang be sentenced to two years and two months' imprisonment, suspended for two years and six months, and fined 100000 yuan;It is suggested that Wang be sentenced to one year's imprisonment, suspended for one year and fined 30000 yuan.According to the provisions of article 176 of the criminal procedure law of the people's Republic of China, the defendants Yu XX, Yang XX, Chen XX, Wang Mou Jia and Wang Mou B were indicted for trial according to law.

Flexible employment platform should pay attention to
Four false criminal risks

Although the malicious false opening of profit-making platform is individual, the illegal phenomenon of false opening of flexible employment platform exists within the scope. The platform should be investigated as soon as possible and risk isolation mechanism should be established.According to the feedback from the current flexible employment platform, the following four phenomena are likely to cause false opening risks:

(1) The employment enterprise fraudulently obtains the invoice from the platform
In some flexible employment platforms, there is such a strange phenomenon: a certain employing unit publishes a lot of jobs, but most of them show that "the recruitment is full", while for a small number of employment projects that can be submitted, the applicants can not get the response from the employing units.Behind this phenomenon is actually the unilateral fraud of the employment enterprises. The actual candidates are all the personnel organized by the employment enterprises, and the employment project is not actually completed.

(2) Platform staff fraud fraud platform issue invoice
Flexible employment platforms often set up headquarters in first tier cities such as Beijing, Shanghai and Guangzhou or tax depressions with financial return policies, and branches or offices are set up in various places. Local organizations connect with local businesses and the headquarters issue invoices uniformly.In this mode, the headquarters' audit of the local is not in place, which easily leads to local employees colluding with local enterprises to release false employment information and deceive the headquarters to issue invoices in order to obtain private interests and performance.

(3) The superficial "capital return" leads to false opening risk
In some specific work items, the social personnel require the employer to settle the remuneration immediately after completing the designated work.But the employing unit uses the personal bank card to reprint the payment.This leads to the phenomenon that the employing units pay repeatedly to individuals and platforms.For accounting compliance, the platform can only collect the payment and then pay down to the personal bank card designated by the employing unit.Although the legal nature of this withdrawal is debt repayment, the superficial "capital return" is likely to cause the tax authorities to determine that there is no real employment, and then to determine that the platform is not open.

(4) The platform colludes with the enterprise, and there is no real utility to cause false opening risk
Another kind of behavior is faced with more serious risk of false opening, that is, the labor matters between the labor enterprise and the freelancer have been completed, and the labor enterprise has paid the individual of the freelancer, but due to the lack of value-added tax invoice, it seeks the "no ticket transaction compliance business" provided by the platform.In order to earn service fees, a small number of platforms agree to help employers forge employment traces, including publishing false employment information, providing false accounts to apply for employment, accepting payments from employers and then returning them through private accounts to form a closed-loop fund.In terms of the Provisional Regulations on value added tax, whether it is the sale of goods or the provision of labor services, when the freelancer obtains income, the tax liability will arise and the invoice should be issued at the same time. At this time, both the buyer and the seller can not reshape the transaction mode and introduce flexible employment platform to issue invoices in their own name.As these platforms are often set up in tax depressions and can obtain financial returns from local governments, Arbitrage Behavior under the nature of profit seeking platform is difficult to stop.

What is false invoice

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