Summary of cases of relatively unprosecution of cases of false VAT invoices in Taicang, Summary of cases of false VAT invoices
He Guanshu: Lawyer for false VAT invoices, tax crime defense lawyer
1.1. Case 1: Xie Moumou's case of false VAT invoices
1.2. Case No.: Decision of the People's Procuratorate of Taicang City, Jiangsu Province (Taichang Prosecution Department No. 189, No. 2020])
1.3. Brief case: Xie Moumou asked others to issue 12 special value-added tax invoices for his company, with a total price and tax of RMB 1175,254.3, and a total tax amount involved is RMB 97,039.34, all of which have been declared deductions.
1.4. Reason for not prosecution: This court believes that Xie Moumou has carried out the acts stipulated in Article 205 of the Criminal Law of the People's Republic of China, but the crime is minor and there are circumstances of surrender or confession of guilt and accepting punishment. According to Article 67 of the Criminal Law of the People's Republic of China, the punishment can be exempted. In accordance with the provisions of Article 177, paragraph 2 of the Criminal Procedure Law of the People's Republic of China, it was decided not to prosecute Xie.
2.1. Case 2: Suzhou A Plastic Chemical Co., Ltd. issued a false VAT special invoice
2.2. Case number: Jiangsu Province Taicang People's Procuratorate's Decision on No Prosecution (Taijian Prosecution No Prosecution [2020] No. 36)
2.3. Brief case: Suzhou A Plastic Chemical Co., Ltd. passed an intermediary, and the company's head Chen Moujia issued 21 special invoices for false VAT, involving a total of RMB 62,224.34, all of which have been declared deductions.
2.4. Reason for not prosecution: This court believes that the unprosecuted unit Suzhou A Plastic Chemical Co., Ltd. has carried out the acts stipulated in Article 205 of the Criminal Law of the People's Republic of China, but the crime is minor and has surrendered himself. According to the provisions of Article 67, paragraph 1 of the Criminal Law of the People's Republic of China, the punishment can be exempted. In accordance with the provisions of Article 177, paragraph 2 of the Criminal Procedure Law of the People's Republic of China, it was decided not to prosecute Suzhou A Plastic Chemical Co., Ltd.
3.1. Case 3: Suzhou A Engineering Plastic Co., Ltd. falsely issue a special value-added tax invoice
3.2. Case number: Jiangsu Province Taicang People's Procuratorate's Decision on Prosecution (Taijian prosecution and not prosecution [2019] No. 228)
3.3. Brief case: Suzhou A Engineering Plastic Co., Ltd. passed an intermediary, and the company's legal representative Wu Moumou issued 6 special value-added tax invoices from two companies in Shenzhen, with a total price and tax of RMB 700,900, and a total tax of RMB 101,840.17, and all have been declared deductions.
3.4. Reason for not prosecution: This court believes that the unprosecuted unit Suzhou A Engineering Plastic Co., Ltd. has carried out the acts stipulated in Article 205 of the Criminal Law of the People's Republic of China, but the crime is minor and has the circumstances of surrendering, confessing guilt and accepting punishment. According to Article 67 of the Criminal Law of the People's Republic of China, the punishment can be exempted. In accordance with the provisions of Article 177, paragraph 2 of the Criminal Procedure Law of the People's Republic of China, it was decided not to prosecute Suzhou A Engineering Plastic Co., Ltd.
4.1. Case 4: Yu Moumou falsely issued a special value-added tax invoice case
4.2. Case number: Jiangsu Province Taicang People's Procuratorate's decision not to prosecute (Taijian prosecution and not to prosecute [2019] No. 223)
4.3. Brief case: Yu Moumou is the legal representative of Taicang A Machinery Co., Ltd. After being introduced by others, Yu Moumou instructed his wife Chen Moumou to pay the invoice fee to ask others to issue 18 special value-added tax invoices for Taicang A Machinery Co., Ltd., with a total of RMB 213,187.66 in taxes, and all of which have been declared deductions.
4.4. Reason for not prosecution: This court believes that the unprosecutor Yu Moumou carried out the act stipulated in Article 205 of the Criminal Law of the People's Republic of China, but the circumstances of the crime are minor. According to Article 37 of the Criminal Law of the People's Republic of China, there is no need to be sentenced to a sentence. In accordance with the provisions of Article 177, paragraph 2 of the Criminal Procedure Law of the People's Republic of China, it was decided not to prosecute Yu.
5.1. Case 5: Ma Moumou’s false VAT special invoice case
5.2. Case number: Jiangsu Province Taicang People’s Procuratorate’s Decision on Prosecution (Taijian Prosecutor’s Procuratorate’s No Prosecution [2019] No. 87)
5.3. Brief case: Ma Moumou was operating A Precision Mould Factory in Wuzhong District, Suzhou City, accepted 17 false VAT special invoices, involving a tax amount of RMB 247,284.14, and a total price and tax of RMB 170,1896.76, and has declared deduction.
5.4. Reason for not prosecution: This court believes that Ma Moumou has carried out the act stipulated in Article 205 of the Criminal Law of the People's Republic of China, but the crime is minor and has surrendered himself. According to Article 67 of the Criminal Law of the People's Republic of China, he may be exempted from punishment. In accordance with the provisions of Article 177, paragraph 2 of the Criminal Procedure Law of the People's Republic of China, it was decided not to prosecute Ma.
6.1. Case 6: Huang Moumou’s false VAT special invoice
6.2. Case number: Jiangsu Province Taicang City People’s Procuratorate’s Decision on Prosecution (Taijian Prosecutor’s Procuratorate’s No Prosecution [2019] No. 53)
6.3. Brief case: Huang Moumou asked others to issue 25 VAT special invoices for him through others, with the tax amounting to RMB 214,007.96, all of which have been declared deductions.
6.4. Reason for not prosecution: This court believes that Huang Moumou has carried out the acts stipulated in Article 205 of the Criminal Law of the People's Republic of China, but the crime is minor and has the circumstances of surrendering himself or admitting guilt and accepting punishment. According to Article 67 of the Criminal Law of the People's Republic of China, the punishment can be exempted. In accordance with the provisions of Article 177, paragraph 2 of the Criminal Procedure Law of the People's Republic of China, it was decided not to prosecute Huang.
7.1. Case 7: Ren Moumou falsely issued a special value-added tax invoice case
7.2. Case number: Jiangsu Province Taicang People's Procuratorate's Decision on Prosecution (Taijian prosecution and not prosecution [2019] No. 33)
7.3. Brief case: Ren Moumou accepted 16 special value-added tax invoices issued by other companies to Suzhou A Mechanical and Electrical Technology Co., Ltd. by paying the invoice fee, with a tax amount of RMB 234,458.5, all of which have been declared deductions.
7.4. Reason for not prosecution: This court believes that the unprosecuted person Ren Moumou carried out the act stipulated in Article 205 of the Criminal Law of the People's Republic of China, but the crime is minor and has the circumstances of surrendering himself or admitting guilt and accepting punishment. According to Article 67 of the Criminal Law of the People's Republic of China, the punishment can be exempted. In accordance with the provisions of Article 177, paragraph 2 of the Criminal Procedure Law of the People's Republic of China, it was decided not to prosecute Ren Moumou.
8.1. Case 8: Kunshan A Machinery Automation Co., Ltd. falsely issue a special value-added tax invoice
8.2. Case number: Jiangsu Province Taicang People's Procuratorate's Decision on Prosecution (Taijian prosecution and not prosecution [2019] No. 22)
8.3. Brief case: Hou Moumou, the legal representative of the unit Kunshan A Machinery Automation Co., Ltd., issued 11 special value-added tax invoices from Kunshan B Mold Steel Co., Ltd. through others, with the tax amounting to RMB 126,183.48, all of which have been declared deductions.
8.4. Reason for not prosecution: This court believes that Kunshan A Machinery Automation Co., Ltd. has implemented the acts stipulated in Article 205 of the Criminal Law of the People's Republic of China, but the crime is minor and there are circumstances of surrendering, confessing guilt and accepting punishment. According to Article 67 of the Criminal Law of the People's Republic of China, the punishment can be exempted. In accordance with the provisions of Article 177, paragraph 2 of the Criminal Procedure Law of the People's Republic of China, it was decided not to prosecute Kunshan A Machinery Automation Co., Ltd.
9.1. Case Nine: Dai Moumou issued a false VAT special invoice case
9.2. Case No.: Jiangsu Province Taicang People's Procuratorate's Decision on Prosecution (Taijian Prosecutor's Procuratorate's Criminal No. [2019] No. 16)
9.3. Brief Case No.: Dai Moumou issued 16 VAT special invoices from Kunshan A Mold Steel Co., Ltd. through others, with the tax amounting to RMB 203,593.91, all of which have been declared deductions.
9.4. Reason for not prosecution: This court believes that Dai Moumou has carried out the acts stipulated in Article 205 of the Criminal Law of the People's Republic of China, but the crime is minor and there are circumstances of surrender or confession of guilt and accepting punishment. According to Article 67 of the Criminal Law of the People's Republic of China, the punishment can be exempted.In accordance with the provisions of Article 177, paragraph 2 of the Criminal Procedure Law of the People's Republic of China, it was decided not to prosecute Dai.
10.1. Case 10: Kunshan A Automation Equipment Co., Ltd. falsely issue a special value-added tax invoice
10.2. Case number: Jiangsu Province Taicang People's Procuratorate's Decision on No Prosecution (Taijian Prosecutor's Procuratorate's Criminal No Prosecution [2019] No. 11)
10.3. Brief Case: Jin Moumou, a shareholder of Kunshan A Automation Equipment Co., Ltd., accepted 8 false value-added tax invoices by paying the invoice fee to Chen Mou B, with a tax amount of RMB 116,181.49.
10.4. Reason for not prosecution: This court believes that the unprosecuted unit Kunshan A Automation Equipment Co., Ltd. has carried out the acts stipulated in Article 205 of the Criminal Law of the People's Republic of China, but the crime is minor and has the circumstances of surrendering, confessing guilt and accepting punishment. According to Article 67 of the Criminal Law of the People's Republic of China, the punishment can be exempted. In accordance with the provisions of Article 177, paragraph 2 of the Criminal Procedure Law of the People's Republic of China, it was decided not to prosecute Kunshan A Automation Equipment Co., Ltd.
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