Large trucks running transportation are different from long-distance buses, and they have no fixed routes.

As long as you have goods, you can go anywhere in the world. After unloading goods, you can find a consignment station to see if the work at the consignment station is profitable. If you have money, go to the next station.

A large carriage takes turns driving, and people stop stopping. They go out for two or three months, and sometimes they spend half a year as soon as they go out, and they eat, drink, defecate, urinate, and sleep almost all on the road.

During the Spring Festival, family reunion.

Drivers with a copy of their driver’s license should be at home, which is a good time to investigate. If they dragged it until they started doing business, it would be difficult to find a car and a person.

As Political Commissar Yuan said, there is no way to do without clues. If there are clues, you must quickly investigate and resolve them.

The traffic police team attaches great importance to it. The deputy captain personally led two police officers from the accident department to go there. The people can have a good New Year. For the public security police, the police incident is an order. If there is a police incident, don’t expect to live a peaceful New Year.

All the things that should be done and "what should not be done" are done, and now all we can do is wait for news.

It is already very troublesome to handle cases in other places. It is also the annual Spring Festival. People need to coordinate with local public security departments and need to do a lot of work. They cannot call to ask, and they cannot call to urge.

Return to the office and continue on duty.

It’s okay for the first day of the lunar month, it’s okay for the second day of the lunar month, it’s okay for the third day of the lunar month, and it’s still safe and sound for the fourth day of the lunar month.

My sister-in-law's performance is ridiculous. She arrived in Donghai on the afternoon of the second day of the lunar month, and was able to come with her "fiancee" at noon at the third day of the lunar month. As a result, Mr. Han said a few polite words, and took it seriously, and planned to have fun in Donghai for a few days. It is estimated that it will not be until the seventh day of the lunar month of the lunar month of the lunar month of the lunar month of the lunar month of the lunar month of the lunar month of the lunar month of the lunar month of the lunar month of the lunar month of the lunar month of the lunar month, so she is not very concerned about her future brother-in-law.

"What is responsible for me, what is responsible for our parents, what is afraid of me being deceived? All excuses! I figured it out, she just wanted to come out and have fun."

Li Xiaolei was so embarrassed that she had no shame to meet someone when she got into such an older sister, and once again complained about her on the phone.

The more Han Bo thought about it, the more kind he was, and advised him like coaxing a child: "How many days can you play? As long as you can make her happy, my parents and my sister are also very happy. I have a relative of BJ, so I feel so proud."

"Your parents originally planned to go to their hometown in Sihe in the third year of the Chinese New Year to wish the elderly a happy new year."

"Your sister is here for the first time. How many times can she come here? Of course, she has to be warmly welcomed. I have been paying New Year's greetings to the elderly for so many years, so it doesn't matter how many days I'm late this year. Besides, I'm not in my hometown. I took the time to go back before the New Year and gave the New Year gifts from house to house. I took time to go back yesterday afternoon. My grandparents and grandparents were reasonable and very understanding, and I was not unhappy."

Li Xiaolei sat on Mr. Han’s boss chair, looked at his sister who was chatting with Han Fang next door, and muttered, “I miss you, I can’t bear to leave you, you are spending the New Year alone at work.”

"What kind of person is there? There are so many people in the unit. Our newly appointed instructors, Xiao Dan, Gao Yali, and Director Wang, are all here. By the way, you have seen Xiao Ren. I came yesterday afternoon and I will pay special respects to me."

"Okay, I urged her. If she gets crazy, I'll go by car alone tomorrow."

"Don't, don't be alone, just have fun with your sister and let her have a good time."

...

After talking on the phone with his "fiancee", he started working, and to be precise, he started studying.

Sister Shen, the financial department manager of Silk Group, can only come for the seventh day of the first lunar month. Before she comes, she can learn some laws and regulations and organize comrades to learn some common sense of finance and taxation.

Lao Wang was on duty downstairs, and others came to the conference room.

Gao Yali was very happy. She was the only "professional" in finance in the institute. Although the accounting technical secondary school is a commissioned, the diploma is recognized by the state, and has an accounting certificate. She started to make a calculation and had three money. Wang Yan became a monk halfway through the way of doing accounting. When she encountered some problems, she often asked her for advice.

If you have more skills, you won’t be able to suppress yourself, let alone make money from the institute.

Instructor Chen Weiguang was very serious. After returning from the bureau in the afternoon of the first day of the first lunar month, he took care of Gao Yali borrowing books and studying by herself. He opened his notebook and sat upright like a primary school student, focusing all his attention, ready to make records at any time.

Xiaodan is the same as Gui Jiahao, who just started working today, and An Xiaoyong, but Wang Yan and Chen Meng have something to do at home.

"Instructors, comrades, today we will learn the laws and regulations first. Only by learning the legal terms of tax-related cases can we be able to be able to investigate and deal with tax-related cases."

Han Bo took out a stack of newly copied laws and signaled to everyone to pass on them, saying: "There are two main types of legal weapons we can use. One is the "Decision on Punishing the Crime of False Issuance, Forgery and Illegal Sale of VAT Special Invoices" passed by the 16th Session of the Standing Committee of the Eighth National People's Congress on October 30, 1995.

Like the "Decision on Severely Punishing Criminals of Trafficking, Kidnapping of Women and Children" that we used most last year when we cracked down on trafficking, this "Decision" was promulgated and implemented by the Presidential Order of the People's Republic of China. In other words, it is the law! If nothing unexpected happens, the crime of issuing a special VAT invoice for the first time mentioned in the "Decision" will be absorbed into the Criminal Law in the next revision of the Criminal Law."

Only when one has a Dharma to rely on can one become famous.

His partner is worthy of being the policeman with the highest policy level and strongest legal awareness in the entire Public Security Bureau.

Others have worked for so many years, but they have not understood the "Regulations on Public Security Administration Punishment". When encountering some criminal cases, they have to first review the "Criminal Law" and the "Criminal Procedure Law" and how could they study these rare laws? Chen Weiguang secretly praised one, and at the same time felt that it was as stressful as a young director with such a high level who was motivated to work on a team.

"The second is the "Interpretation on Several Issues Concerning the Application (Decision on the Crime of False Issues of False Issues, Forgery and Illegal Sale of VAT Special Invoices" issued by the Supreme People's Court on October 17 last year. Although this notice is a judicial interpretation for courts at all levels to convict and sentencing when hearing cases, it is also a very important legal basis and reference for us..."

Study one by one, study hard.

If a false invoice is issued for value-added tax, he shall be sentenced to fixed-term imprisonment of not more than three years or detention, and shall be fined not less than 200,000 yuan but not more than 200,000 yuan; if the false tax amount is issued is large or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not more than three years but not more than ten years, and shall be fined not more than 500,000 yuan but not more than 500,000 yuan;

If the amount of false tax is issued is huge or there are other particularly serious circumstances, the person shall be sentenced to fixed-term imprisonment of more than ten years or life imprisonment, and the property shall be confiscated.

If a person commits the act in the preceding paragraph defrauds of state taxes, the amount is particularly huge, the circumstances are particularly serious, and causes particularly serious losses to national interests, he shall be sentenced to life imprisonment or death penalty, and his property shall be confiscated.

How many years should be sentenced to life imprisonment or death penalty? That is the matter of the procuratorate and the court.

Liangzhuang Police Station is not interested in these things, but only cares about the "combination" clause. It is less than 20,000 yuan and less than 200,000 yuan, and less than 500,000 yuan, until confiscated!

The "starting price" is 20,000 yuan. What does it mean? If you want to fine more than 100,000 yuan, you have to catch a gambling amount and prostitute.

The comrades were all happy and excited as if they had discovered the "New World", as if they were sitting in front of them but they didn't know how to dig. Now they knew, and no one was fighting with them.

"Law Enforcement Economy", it depends entirely on it to build a "safe and Liangzhuang".

Han Bo was also happy and raised the Supreme Court's judicial interpretation and laughed: "If the amount of false tax is issued more than 100,000 yuan, it is 'the amount of false tax is issued relatively large'; if the amount of false tax is issued more than 500,000 yuan, it is 'the amount of false tax is issued huge'; if the two suspects did not brag, the amount of tax is absolutely huge, and we will handle another major case next!"

"Hansou, what about those who bought invoices?"

Gui Jiahao obviously didn't listen carefully, and obviously didn't know how to read the terms.

The first contact took time to digest it slowly. Han Bo naturally would not criticize it and patiently explained: "Article 5 of the "Decision" clearly states that other invoices that are used to defraud export tax rebates and deduct taxes refer to acts of falsely issuing for others, falsely for themselves, and let others issue falsely for themselves, and introduce others to defraud export tax rebates and deduct taxes. In other words, buying a special invoice for VAT and reaching a certain amount at the same time, criminal liability will be pursued."

"Does the accountant bear the responsibility?"

Gao Yali raised her hand and couldn't help asking: "The Korean Institute, many units have accounting for 'outsiders'. For example, from the voucher, it can be seen that the input tax is larger, and the input tax is larger, so the value-added tax can be offset. However, he does not know whether the unit has used the materials listed on the ticket, nor does he know the feed situation. This is a lot of situations."

There will be various situations in the future when the investigation and handling are investigated. Han Bo was very happy to think of these things and sat down and said, "How to say it, we must first figure out what the legal liability of an accounting is. If you are an accountant in a company and are only responsible for accounting. Then, from a legal point of view, you only have to bear the responsibility for accounting.

In other words, the basic function of accounting is to record the bill, and not all accounting must manage inventory. Therefore, even if something really happens, such accounting does not violate the accounting law or other economic laws and regulations. Generally, there is no need to bear legal liability. If it assists in tax evasion or subjectively conceals income, it will be a different matter."

I only know that is illegal and criminal to issue a false VAT invoice, but I don’t know what a false VAT invoice is. I have been studying financial books for several days but I have not been able to understand it.

Chen Weiguang asked sadly: "Han Suo, I can't understand what it means to issue a false VAT invoice. You have to pay taxes when issuing an invoice. Why do you evade taxes if you issue a false VAT invoice? If you don't understand this, you will not be able to determine it when you investigate and deal with it in the future."

"I don't understand either." Xiao Dan said with a wry smile.

This question must be explained clearly. Han Bo smiled and said: "Under the principle of issuing a false VAT invoice, the unit that accepts a VAT invoice can not evade taxes, but the unit that accepts a VAT invoice can deduct it and pay less taxes because of the input tax invoice. In fact, the unit that issued a false VAT invoice is likely to be a shadow company, a wallet company. When the invoice is issued, he did not want to file taxes at all, which directly caused the national tax loss.

Let me give you another example. A company purchases a batch of goods and comes with invoices. When selling, the customer does not need invoices, so there will be a balance. Then, another acquaintance unit asks for invoices, so they issue them. They give some cash rebates, which is also a false value-added tax invoice.

Why is it a false issue? Because in this business process, on the surface, the company does not pay less taxes. The invoice is issued, and the taxable amount has not changed. But in fact, the issuance is an empty ticket and the goods have not been transferred. The party who obtained the invoice can deduct more input taxes, which will cause the national tax loss in the next link."

Everyone was thinking, and Gao Yali couldn't help but add: "There are many situations, such as some people who sell cement and steel, who buy goods and sellers don't need tickets. People build houses and can't buy much, so it's useless to buy more tickets. Some units that need VAT invoices to deduct taxes give rebates, and they will issue them, which is a false opening."

"Xiao Gao, it is common for false VAT invoices to be issued as you said?"

"No, probably a lot."

"Why hasn't anyone been in charge?" The situation is widespread, which means that the country's tax revenue is lost in large quantities, and Chen Weiguang feels incredible.

Han Bo had to explain again: "Instructor, this is normal, because value-added tax is a new tax that was fully implemented in 1994. These two laws and regulations in our hands were promulgated and implemented the year before yesterday and last year. This is a new thing for most people. Many grassroots tax bureaus want to check but cannot continue, and many grassroots public security departments do not know whether they should be under their own control, so this is a very common situation."

………………………………………

ps: Please subscribe, please vote for monthly tickets!
Chapter completed!