The higher the position, the heavier the responsibility. Pen & Fun & Pavilion www.biquge.info

When I returned to the sub-bureau, I didn't care about the murder case, but the tax case and the abduction case came to the door first.

Tian Cheng, a former political security officer of the Political Security Brigade and current leader of the Economic Crime Investigation Squadron, and a cadre of the county State Taxation Bureau in his thirties, were arguing in the conference room on the second floor with a pile of materials.

At this stage, the economic investigation squadron mainly handles the tax case in Anle City, and the detention center detains so many people involved in the case in Anle City, and they have been working in the bureau since they withdrew from the Xin'an militia training base, so that the people from the enterprises involved in the case look more formal and closer to the detention center.

It's normal to come back, after all, this is the "cradle" of Sigang and even the entire Nangang Economic Investigation Police.

The matter is not clear, the reason is not clear.

It is good to have arguments with comrades in the tax department, and if there is a general harmony, it means that there is no mutual supervision. To put it bluntly, investigating and dealing with economic crime cases is dealing with money, and if you give me face and I give you steps, it is easy to have problems.

In normal times, the Han Expo let them argue for a while.

Not today, not only the two of them in the conference room, but the most powerful female prosecutor in the county was actually there, and Zhou Shengnan, deputy procurator general of the county procuratorate, sat by the window, looking through the case materials, and listening to their arguments as if nothing happened.

The chief procurator and deputy division-level leader, like Zhang Ju, was a halfway monk, and was not a procurator before he was transferred to the chief procurator. In fact, not only the chief prosecutor, but also the president of the court has never been a judge and has never tried a case in person.

When Zhang Ju first took office, he did not know much about public security work, so he asked the Shi Bureau in business, discussed with Political Commissar Yuan in terms of personnel, and asked Deputy Director Zhao Donghai in logistics and finance.

Zhou Shengnan, deputy procurator general, is at the department level, and plays the role of the stone bureau in the public security bureau in the procuratorate.

The business matters are basically all handed over to her, which means that all tax cases, including the 02.28 case, will be checked and prosecuted by her.

Her level was already high, and she supervised the public security, Han Bo couldn't turn a blind eye, and walked in to salute and say hello: "Good weekly inspection, weekly inspection, why do you have time to come to our branch?"

The person in front of me who used DNA technology to investigate difficult cases last year showed his face very much.

However, the technical appraisal was done by the 703 Biological Evidence Laboratory, and he was just more bold, thinking of and daring to ask for help. The public security bureau actually went so far as to crack a major and important case with great influence, and asked the leaders of the county party committee and county government to invite all the leaders of the county's political and legal system to hold an "on-site meeting" to think about how sensationalizing the public really was.

One thing must be admitted, he knows a little bit about the law, but that's about it.

In short, Zhou Shengnan always felt that he was a "new star" of the public security bureau and even the county's political and legal system, and always thought that it was the county leaders and the leaders of the public security bureau who gave face to Vice Mayor Hou, praised him, and set him up as a model.

As a result, a few days after the Spring Festival, he actually found out a major case involving a tax amount of more than 1 billion yuan. Immediately afterwards, it uncovered the "No. 1 Tax Case of the Republic" in which some major leaders of Donghua County, Donghua City, neglected their duties, ignored and even connived at more than 200 enterprises in the county to frantically issue billions of false VAT invoices!

Han cracked down, this time he not only defeated hundreds of lawbreakers and criminals, but also a member of the Standing Committee of the Municipal Party Committee and several members of the Standing Committee of the County Party Committee were all sent to prison by him, and there were even more at the level of the main section and the deputy section level.

It's not that it doesn't live up to its name, it's that the performance is impressive.

Hou Xiufeng had the ability and was transferred.

He is a highly valued cadre of Hou Xiufeng, and he has made a name for himself in the political, legal and taxation systems with his real skills, and it is estimated that he will not be able to stay for a few days in the small county town of Sigang, not to mention that he is now a member of the Party Committee of the Public Security Bureau, Zhou Shengnan will naturally not take the leadership shelf in front of him.

"Han Bureau, I'm here to ask the teacher. ”

She pointed to a large stack of case materials on the conference table, and asked half-jokingly: "Our procuratorate is not idle, and you have done so many things for us." The 02.28 case alone has left us in a mess, and we have to review and prosecute hundreds of small cases. Do you want to give me an explanation for working overtime every day?"

"Zhou Jian, you really can't blame me for this matter, let alone come to me for an explanation. ”

Han Bo and Tian Cheng nodded slightly, sat down and said with a smile: "As far as I know, the city leaders came to the work meeting and talked about which procuratorate the 02.28 case should be handed over for review and prosecution, and our county leaders took the initiative to ask for it, and the reasons were very sufficient. You have to go to the county party committee to find Secretary Xie and find Secretary Guo of the Political and Legal Committee. ”

"If you don't give the county leaders a reason, what will the county leaders take? In the final analysis, you are the culprit. ”

"Well, I was wrong, I will invite you to dinner in the evening and make amends to you. ”

"There is no need to make amends, just do what is in front of you first. Captain Tian, Section Chief Huang, the Korean Bureau is the deputy head of your task force and the head of the legal team, you first ask the Korean Bureau to review it, and then come to ask my opinion. ”

If you understand such a case, do you follow the task force every day?

It is said that it is "early intervention", but in fact, it is to receive training and prepare for taking on cases.

Tian Cheng didn't have a good impression of this deputy procurator general who always picked on the thorns of the Public Security Bureau, and turned out a stack of materials and said with a wry smile: "Han Bureau, this case is quite roundabout, I feel that several people involved in the case are very wronged, and they should not be put on the line." Section Chief Wu believes that there are relevant laws and regulations to support it, and it should be strictly investigated and punished. ”

"Han Bureau, we are handling a very large case, we have to enforce the relevant laws and regulations, if we don't want them to pay taxes, in case the case of a review of the case file in the future, who bears this responsibility? Besides, we don't have any relationship with them, and we don't have any reason, so there's no need to take risks for them, right?"

"Paying taxes, this is the purview of the IRS. ”

"One of them is suspected of 'letting others open up for themselves' and the amount is huge, and there are some circumstances that must be clarified and cannot be handed over to the Xin'an IRS. ”

Zhou Shengnan seemed to be smiling, it seems that this case is more tricky.

Han Bo simply sat across from the two of them and asked with a smile, "Tell me, what's going on." ”

A murder corpse has just been found in the jurisdiction, and the anti-abduction squadron next door seems to have come to a brother province just now.

The leader was very busy, Tian Cheng didn't want to delay him too much time, and said concisely: "This case is more roundabout, in fact, it is three companies, and the names are too long, so I will replace them with Zhang San, Li Si, and Wang Wu." Zhang San sold two large pieces of equipment to Li Si, signed a contract, the price was 1 million, the ticket was opened, and the goods were given. However, this Li Si may have been intentional, or it may be true that the capital turnover could not be opened, and he only paid a deposit of 100,000 yuan, received the tickets, and there was no follow-up.

Zhang San will definitely not do it, the businessman is just an abacus bead, paying attention to costs and benefits, reluctant to spend money on a lawyer, and unwilling to go to the court to fight a lawsuit. In fact, even if you win the lawsuit, you don't know that the execution will drag on until the Year of the Monkey.

He is very smart, I don't know where to know the news, Wang Wu owes Li Si money, and it just so happens that Wang Wu and Zhang San also need it. So, Zhang San asked Wang Wu to stage a drama of paying a deposit of 200,000 yuan and taking 1.5 million yuan without giving money. Of course, this process is complicated and not as simple as I said. ”

"Triangular debt, kind of interesting. ”

Tian Cheng also felt very funny, and hurriedly said: "In short, Zhang San, Li Si, and Wang Wu finally signed a tripartite agreement on mutual exemption of creditor's rights, to the effect that the three parties will forgive the debts and make up the difference." Zhang San owes Wang 5 1.3 million, Li Si owes Zhang 3 900,000, and Wang Wu owes Li 4 1.4 million. The three parties exempted each other from debts of 1.3 million, and at the same time, Zhang San directly paid Li Si 400,000 yuan, and Wang Wu paid Li Si 100,000 yuan. ”

Han Bo pondered for a moment, and couldn't help laughing: "It sounds quite winding, but in fact, it is to forgive each other's debts, and return more and make up for less." ”

"The problem now is that Zhang San bought the goods from Wang Wu, but he paid Li Si 400,000 yuan, and the unit of payment (Zhang San) was inconsistent with the sales unit (Wang Wu) that issued the deduction voucher, and the value-added tax involved in the 400,000 yuan payment had to be transferred out. ”

The contract agreement, transcripts, purchase orders, shipping orders, bank transfer lists, and accounting vouchers of the three parties are readily available. If you want to say that the evidence is sufficient, the facts are clear, but whether to give the input and transfer out?

This is not under the management of the task force, but as soon as it is handed over, the Xin'an State Taxation Bureau will definitely have to make up the tax of the witness's family, because it is supported by relevant laws and regulations.

If the task force makes things clear and makes a "disguised characterization," it will be able to avoid losses on one of the parties. Although there are some "nosy", the incident itself shows the professional level of the people's police in investigating and handling such cases.

Prior to this, most of the cases of false VAT invoices were handled by the State Taxation Department and the procuratorate. The Donghua tax case that is being investigated and dealt with is still dominated by the state taxation department, and the public security is only cooperating.

02.28 The task force, including Jiang Province's vigorous special operation to crack down on the crime of false issuance of VAT invoices, in a sense, represents the beginning of the exercise of jurisdiction over such cases by the public security. Whether this jurisdiction can really belong to you depends on whether you are professional or not, and whether you have the corresponding business ability.

This business capability is not only "detective", but also includes "handling".

It can be said that this is not a case, but a face.

Han Bo recalled the "Notice of the State Administration of Taxation on Several Issues Concerning the Strengthening of the Administration of VAT Collection", that is, the relevant regulations mentioned by Section Chief Huang, and muttered: "This case, I see it this way, if this enterprise does not pay others and directly makes accounts payable, he can deduct value-added tax." Now he takes the initiative to pay, but he can't deduct it, isn't it too unfair?

The inconsistency between the payment and the seller of this enterprise is entirely due to normal business reasons. Legally speaking, the tripartite payment agreement is signed for the purpose of repaying the creditor's rights and debts, and this act complies with the relevant national regulations. ”

Han Bo looked at Zhou Shengnan with a smile, and then said: "The fundamental purpose of the legislation is to prevent the false issuance of special VAT invoices. In this so-called case, the whole process of business of the three enterprises really occurred, there was no tax evasion, and the VAT chain was not interrupted, and I believe that the input tax should be deducted. ”

Before, he only knew that there was a "reason" but no "evidence", Tian Chengmao suddenly opened his mouth and grinned: "I will prepare a letter according to what you just said, and submit it to the Xin'an State Taxation Bureau together with the materials of one of the 'let others open it for themselves', and ask them to make up the levy, and suggest that they should deduct it for others." ”

"Yes. ”

If there is a problem with the regulations, he "interprets" them from the spirit of the legislation.

He doesn't know a little bit of the law, he understands the laws and regulations in this area, and such a person should not stay in the public security bureau, but should come to the procuratorate or go to the court to be a judge.

Zhou Shengnan secretly praised it, and with the mentality of testing him again, he took out a copy of the material and asked with a smile: "Han Bureau, you can take a look at this again." ”

This case is simpler.

A guy wanted to evade taxes, so Liu Zonghai and Ye Zhaoliang issued more than 600,000 value-added tax invoices, and they were worried that there was a problem with the invoices, so they actually went to the tax department to ask someone to identify the authenticity.

Coincidentally, Liu Ye's second offender, who has always issued real tickets, happened to have no real tickets at that time, so he issued him a fake VAT invoice.

Here's the problem.

The police who have investigated the situation believe that this must be for others to issue special VAT invoices for themselves that are inconsistent with the actual business situation, and that they should be investigated and dealt with by the public security department on suspicion of the crime of false issuance of special VAT invoices.

The comrades of the State Taxation Bureau, who cooperated with the work of the task force, held that it should not be investigated and dealt with for issuing false VAT invoices, but should be punished according to the second paragraph of Article 39 of the Measures for the Administration of Invoices, which states that "the invoices are transferred by knowing or should have known that they were privately printed or forged."

In addition, it is supported by relevant laws and regulations, which clearly define the "invoice" in the crime of false issuance of VAT invoices as special VAT invoices or other invoices used to fraudulently obtain export tax rebates and tax deductions. According to the literal interpretation, the "invoice" here only refers to the real invoice, and should not include forged fake invoices.

How can law enforcement officers enforce the law if they don't even understand the laws and regulations?

Han Bo sighed secretly and said with a wry smile: "Opening a real ticket is a false opening, and issuing a fake ticket is not a false opening, how can there be such a reason? Zhou Jian, you are a senior who studied law, and you definitely know that there is a famous topic, that is, mistaking white sugar for arsenic and poisoning it, is it considered intentional homicide? Of course, if there is an intention to kill, although it is not killed, it must be punished, such as an attempted murder in a fake exchange. ”

There are many people in the Sigang political and legal system, but there are not many who are really proficient in the law.

Zhou Shengnan's interest became stronger and stronger, and he turned out a bunch of "difficult cases" in tax cases one after another.

Test me?

To crack down on economic crimes, I went from the humble town of Liangzhuang to the old nest of false VAT invoices in Donghua. The economic investigation police I brought out have traveled to dozens of provinces, municipalities and autonomous regions across the country in a short period of time. Next, the plenum will be entrusted with important tasks and become the backbone of the economic investigation front of Quannangang and even the whole province.

How much homework have I done to combat economic crime.

The apprentice is so powerful, how far can I, the master, go?

You are not as good as you in other aspects, and you can't pass me in terms of economic crimes, Han Bo felt very funny, and took the materials one by one to give his opinions.

There are many laws and regulations.

Zhou Shengnan was completely convinced, and said with a sincere smile: "Han Bureau, listening to your words is better than reading for ten years." You are an expert in this area and have benefited a lot, and I should treat you to dinner. ”

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