Chapter 182 of the text volume has a head!

Next chapter

Unlike long-distance buses, a large truck that runs transport does not have a fixed route.

As long as there is a cargo pull, Tiannan and Haibei will go anywhere. Go to the place to unload the goods and find the consignment station, see if the work of the consignment station is profitable, and if you have money to make, go to the next station.

Two or three drivers of a large car take turns driving, and people stop driving. I went out for two or three months, sometimes for half a year, and I ate, drank, and slept almost all on the road.

Chinese New Year, family reunion.

Drivers with a copy of their driver's license should be at home, and it's a good time to go investigate. If you drag them out until they start doing business, it will be difficult to find cars and people.

As Political Commissar Yuan said, there is no way without clues, and if there are clues, they must be quickly investigated and solved.

The traffic police force attached great importance to it, and the deputy captain personally led two police officers from the accident section. The common people can have a good year, and for the public security police, the police situation is an order, and once there is a police situation, don't expect to live a safe year.

All the dos and the "don'ts" have been done, and all that can be done now is to wait for news.

Handling cases in other places is already very troublesome, and in time for the annual Spring Festival, people need to coordinate with the local public security department, and they need to do a lot of work.

Return to the office and continue to be on duty.

The first year of junior high school is fine, the second year of junior high school is fine, the third junior high school is fine, and the fourth junior high school is still safe.

The cousin's cousin is ridiculous, obviously he arrived in the East China Sea on the afternoon of the second day of the new year, and he was able to come to Sigang with his "fiancée" at noon on the third day of the new year, but Mr. Han said a few kind words, and he took it seriously, and planned to have a good time in the East China Sea for a few days. It is estimated that I will not be able to come until the seventh and eighth days of the new year, and I don't care much about my future brother-in-law.

"What is responsible for me, responsible for our parents and our parents, what is afraid that I will be deceived, all excuses! I understand, she just wants to come out and have fun. ”

With such a sister on the stall, Li Xiaolei was so embarrassed that she had no face to see anyone, and once again complained on the phone.

The more Han Bo thought about it, the kinder he became, and persuaded him like coaxing a child: "Play for a few days, as long as it can make her happy." My dad and my mom and I are also very happy, we have a BJ relative, and we have a lot of face. ”

"Your father and mother originally planned to go to their hometown in Silk River to pay New Year's greetings to the old man in the third year of junior high school. ”

"Your sister is here for the first time, and she can come a few more times, of course, she should be warmly received. Greeting the old man for so many years, it doesn't matter if it's a few days later this year. Besides, isn't there me in my hometown, I took the time to go back a year ago, and gave the New Year's gift from house to house. Yesterday afternoon, I took the time to go back again, and my grandparents and grandparents were reasonable, very understanding, and not unhappy. ”

Li Xiaolei sat on Mr. Han's boss chair, looked at her sister who was chatting with Han Fang next door, and muttered: "I miss you, I can't bear you, you are alone in the unit for the New Year." ”

"What a person, there are many people in the unit, our newly appointed instructors, Xiaodan, Gao Yali, and Director Wang are all here. By the way, Xiao Ren, you have seen it, I came yesterday afternoon, and I came to pay New Year's greetings. ”

"Okay, I'll urge her, if she goes crazy, I'll go alone tomorrow in the car. ”

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

……

After talking to his "fiancée" on the phone, he started working, or rather studying.

Sister Shen, the manager of the finance department of the silk group, can only come in the seventh year of junior high school, and she can learn some laws and regulations before she comes, and organize comrades to learn some common sense of finance and taxation.

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

Gao Yali was elated, she was the only "professional" in the financial aspects of the firm. Accounting secondary school, although it is commissioned to train, the diploma is recognized by the state, and there is an accounting certificate. Wang Yan was a halfway monk when she was in the office, and she often asked her for advice when she encountered some problems when doing accounts.

Yiduo is not pressing, not to mention that this can get money for the institute.

Instructor Chen Weiguang is very serious, on the afternoon of the first day of junior high school, when he came back from the bureau, he asked Gao Yali to borrow books to study by herself, opened her notebook, sat up straight like a primary school student, engrossed, and ready to take notes at any time.

Xiaoshan and Guijiahao and An Xiaoyong, who just went to work today, are the same, but Wang Yan and Chen Meng did not come to their homes for the time being.

"Instructors, comrades, today we will first study the laws and regulations, and only by thoroughly studying the legal provisions of tax-related cases can we be handy in investigating and dealing with tax-related cases. ”

Han Bo took out a stack of freshly copied laws and regulations, motioned for everyone to pass them on, and said in a tone of frustration: "There are two main legal weapons that we can use, one is the "Decision on Punishing the Crime of Falsely Issuing, Forging and Illegally Selling Special VAT Invoices" issued by the 16th meeting of the Standing Committee of the Eighth National People's Congress on October 30, 1995.

Like the "Decision on Severely Punishing Criminals Who Abduct, Sell, and Kinap Women, Trafficked, and Kidnapped," which we used the most in our crackdown on abduction last year, this "Decision" was promulgated and implemented by the Order of the President of the People's Republic of China. In other words, it is the law! If nothing else, the crime of falsely issuing special VAT invoices, which was mentioned for the first time in the "Decision," will be incorporated into the criminal law in the next revision of the Criminal Law. ”

There is a law to follow, so that the teacher can be famous.

The partner is worthy of being the police officer with the highest policy level and the strongest legal awareness in the whole public security bureau.

Others have been working for so many years, and the "Regulations on Public Security Administration Punishments" have not been fully understood, and when encountering some criminal cases, they have to first go through the "Criminal Law" and the "Criminal Procedure Law". Chen Weiguang secretly praised it, and at the same time felt the same pressure as the young director with such a high level of enthusiasm for the team.

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

One by one, study carefully.

Whoever falsely issues a special VAT invoice shall be sentenced to fixed-term imprisonment of not more than three years or short-term detention and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan;

Where the amount of tax falsely inflated is huge or there are other particularly severe circumstances, the sentence is to be 10 or more years imprisonment or life imprisonment, and property shall be confiscated.

Whoever commits the conduct described in the preceding paragraph to defraud the state of tax revenues, and the amount is especially huge, the circumstances are particularly serious, and the damage to the interests of the state is particularly serious, the sentence is life imprisonment or death, and confiscation of property is to be given.

How many years to impose, life imprisonment or death, is a matter for the procuratorate and the courts.

The Liangzhuang Police Station is not interested in these and only cares about the "concurrent" clause. Between 20,000 and 200,000 yuan, between 50,000 and 500,000 yuan, until confiscation!

The "starting price" is 20,000 yuan, what is the concept, how much gambling should be caught if you want to be fined more than 100,000 or 200,000 yuan, and how many prostitutes should be caught.

The comrades were overjoyed and excited as if they had discovered the "New World", as if there was a mountain of gold in front of them but they had never known how to dig it, but now they knew, and no one robbed them.

The "law enforcement economy" depends on it if we want to build a "safe and good village."

Han Bo was equally happy, holding up the judicial interpretation of the Supreme People's Court and said with a smile: "If the amount of tax falsely issued is more than 100,000 yuan, it is 'the amount of tax falsely issued is relatively large'; if the amount of tax falsely issued is more than 500,000 yuan, it is 'the amount of tax falsely issued is huge'; if those two suspects do not brag, the amount of tax involved is absolutely huge, and we will handle another extraordinarily large case next!"

"Han Suo, what about those who buy invoices?"

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

The first contact takes time to digest slowly, Han Bo naturally did not criticize, and patiently explained: "Article 5 of the "Decision" clearly points out that the false issuance of other invoices used to defraud export tax rebates and tax deductions refers to the behavior of falsely opening for others, opening falsely for oneself, allowing others to falsely open for oneself, and introducing others to falsely issue for fraudulent export tax rebates and tax deductions. That is to say, if you buy a special VAT invoice and reach a certain amount at the same time, you must also be investigated for criminal responsibility. ”

"Should accountants be held responsible?"

Gao Yali raised her hand and couldn't help asking: "Han Suo, in many units the accountant is an 'outsider', for example, it can be seen from the voucher that the input tax is larger, and the input tax can be offset and the VAT can be paid less, but he doesn't know whether the unit uses the materials listed on the ticket, and he doesn't know the input situation, which is a lot of cases." ”

There will be all kinds of situations when investigating and dealing with them in the future, and she can think of these Han Bo is very happy, and sits down and says: "How to say it, we must first figure out what the legal responsibility of an accountant is." If you are an accountant of a business, you are only responsible for bookkeeping. Legally, you only have to be responsible for bookkeeping.

In other words, the basic function of accounting is only to see the bills and record the accounts, and not all accountants are to manage inventory or anything. Therefore, even if there is a real matter, such an accountant does not violate the accounting law or other economic laws and regulations, and generally does not need to bear legal responsibility, and if it assists in tax evasion or subjective concealment of income, it is a different matter. ”

I only know that false VAT invoices are illegal and criminal, but I don't know what false VAT invoices are.

Chen Weiguang asked with a sad face: "Han Suo, I don't understand what a false VAT invoice is, and you have to pay taxes when you issue an invoice, so how can you evade tax if you issue a false VAT invoice? ”

"I don't understand either. Xiaoshan smiled bitterly.

This problem must be explained clearly, Han Bo smiled and said: "It is reasonable that the unit that falsely issues VAT invoices cannot evade taxes, but the units that accept VAT invoices can be deducted and less taxed because they have input tax invoices." In fact, the unit that falsely issued the VAT invoice is very likely to be a shadow company, a leather bag company, and the invoice was issued, and he did not want to declare taxes at all, which directly caused the loss of national tax revenue.

Let me give you another analogy, if a company purchases a batch of goods, it comes in with a ticket. At the time of sale, the customer does not want an invoice, so there is a balance. Then, another acquaintance asked for an invoice, so it was issued to them, and they gave some cash rebates, which is also a false VAT invoice.

Why is it a false opening, because in this business processing, on the surface, the company does not save zài to pay less tax, the invoice is issued, and the tax payable has not changed. But in fact, the invoice is empty, and the goods are not transferred, and the party that obtains the invoice can deduct more input tax from it, causing the loss of national tax revenue in the next link. ”

Everyone was thoughtful, Gao Yali couldn't help but add: "There are many such situations, such as some sellers of cement and steel, there are tickets for purchases, and sellers don't want tickets." Ordinary people can't buy much to build a house, even if they buy more tickets, it's useless. Some units that need VAT invoices to deduct taxes give rebates, and they give them to others, which is a false opening. ”

"Xiao Gao, according to what you say, it is very common to issue false VAT invoices?"

"Not a lot, it should be a lot. ”

"Why has no one been in charge?" The situation is widespread, which means that there is a large loss of national tax revenue, and Chen Weiguang feels very incredible.

Han Bo had to explain again: "Instructor, this is normal, because VAT is a new tax that was only fully implemented in 94, and the two laws and regulations we have in our hands were only promulgated and implemented the year before and last year, which is a new thing for most people." Many grassroots tax bureaus want to investigate but cannot do so, and many grassroots public security departments do not know whether they should be in charge of their own affairs, so this is a very common situation. ”

……………………

ps: Ask for a subscription, ask for a monthly pass!