Chapter 197 Project Command (3)

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The 39 policemen of the two economic crime investigation squadrons were all temporarily transferred from bureau organs and grass-roots units, and none of them had investigated the criminal case of falsely issuing professional VAT invoices before that.

Although there are 8 people engaged in finance, most of them are internal staff of grassroots units.

Usually keep a running account, report invoices, only one has an accounting certificate, and has not been exposed to VAT invoices, loan bookkeeping can not understand, the account of the enterprise is no different from the "book of heaven" for them.

Sharpen the knife and do not mistake the woodcutter.

The two bureau chiefs reported to their superiors and applied to the provincial department for supervision, requesting that they should not act rashly for the time being, and did not delay the fighters, but won valuable training time for the next investigation.

The reason why several veteran subordinates were able to basically have the ability to investigate such cases was entirely due to the training they had conducted for more than half a month.

Mr. Guan and Sister Shen, who taught them, were the "top" professionals in Sigang's finance, finance and taxation, and they were not taught by the book, but by using the "Liangzhuang people's own bank" and the silk group's mountains of account books and various documents and vouchers.

I have seen bank statements, VAT input deduction vouchers, special payment letters for customs collection of VAT, purchase and sale contracts, material receipts, picking lists, warehousing orders, and outbound orders...... Know the relationship between each other, know how to check.

Although the second batch of comrades of the Economic Crime Investigation Squadron of the Sigang Public Security Bureau had been trained for a few days, they only knew a little.

The police in Xin'an are pure laymen, and expecting them to be taught in three or four days is tantamount to a fool's dream.

Han Bo weighed it and simply used a stupid method. In the morning, Gao Yali will talk about financial and taxation knowledge, in the afternoon, Chen Meng will talk about evidence collection, and laws and regulations will be taught by Xiaodan.

I locked myself in the office, held a laptop, studied the content that Manager Guan and Sister Shen had taught to my old subordinates, combined with the corresponding laws and regulations and the case-handling procedures of the public security organs, carefully scrutinized one by one, how simple and how to come, and spent a whole day compiling a "Guide to the Investigation and Handling of Cases of False VAT Special Invoices".

Engineering students can't write flowery articles.

Table of contents, overview, keywords, text (various articles), references (laws and regulations), appendices (various public security documents such as assistance letters), paragraph by paragraph, are no different from reference books.

Like the report materials handed over to the two deputy directors, it is said that it is one copy, but it is actually one. Printed on A4 paper, thick in one stack, 74 pages in total.

Director Ning was the first "reader", opened the "Guide" that had just been bound and still had the residual heat of printing, and urged: "You didn't bother to eat at lunch, hurry up and eat, let me study first." ”

I don't feel hungry when I work, and I find that I'm really hungry after I am busy.

Han Bo looked back at his colleagues who had gotten up one after another, and said with a smile: "Okay, I'll go eat first." Comrade Xiaoyu, don't rush to print the rest, help me correct whether there are any typos, confirm that there is no mistake and print another copy, make 20 copies, and bind them uniformly according to the page number. ”

In one day, a guide to handling cases was compiled!

Like laws and regulations, one by one, one by one, the organization is clear.

Not to mention that this requires a high level of law, rich knowledge of finance and taxation and experience in handling cases, it is not easy to type out these materials and typeset them. There are so many people who know how to use computers, and if all of them are typists like him, they will be unemployed.

"Yes, Team Han, I promise that the proofreading is just right, the copy is good, and the binding is good. For this young "leader" of the Sigang Public Security Bureau, Qi Xiaoyu, a policeman from the Political Affairs Department of the Xin'an Public Security Bureau, admired it to the extreme, and nodded again and again like a chicken eating rice.

The dining room is turned into an office area, and a small dining area is also set aside. There are four large round tables that are just right to sit down at a meal.

The master transferred from the canteen of the Xin'an Public Security Bureau has good skills, and the service attitude is even more impeccable, four dishes and one soup, warm in the pot, and when he comes back after washing his hands, he has already served the meal on the table.

The other comrades had already eaten dinner and were sitting around several desks to intensify training in small groups.

"There are seven basic accounting methods for accounting, namely: setting up accounting accounts, double-entry bookkeeping, filling in and reviewing vouchers, registering account books, cost accounting, property inventory, and preparing accounting statements......"

Gao Yali talked diagonally across from each other, and since the afternoon, she has specially trained 8 financial personnel for reconciliation and auditing.

From a junior high school student to a village cadre, to a secondary school student trained by the commission, to a police station employee, and has grown into today's public security police, her experience can write an inspirational novel.

Han Bo was happy for her in his heart, and looked at her with a smile while holding the rice bowl.

Gao Yali's face turned red, and she hurriedly turned sideways, leaned on the desk and continued: "We can summarize the seven methods into one formula: Accounting method seven, setting up accounts is the first; double-entry bookkeeping is the most mysterious, and it is not easy to fill in the vouchers; registering account books should be careful, cost accounting stresses efficiency; property inventory and reconciliation of accounts, and the preparation of statements is ......"

There is a slip of the tongue, and there is a real ledger analysis as a prop. In simple terms, the very boring accounting knowledge is explained vividly.

She has served as a women's director in the village, helped in the township civil affairs office, and managed household registration at the police station.

She knows computers, can drive, understands the law, is familiar with the handling process of the public security organs, and has an accounting certificate. She studied hard and worked hard, such a talent was actually poached, and the more Han Bo thought about it, the more depressed she became.

The investigation group has the largest number of people's policemen among the several groups, and eight people's policemen who are engaged in finance are "cramming" at her, and other comrades gather around the Ning Institute to study the "Investigation and Handling Guide" that has just been printed.

"Don't squeeze, sit down, I'll read it to you. ”

Lao Ning played the role of a teacher, holding the "Guide" and Gao Yali in the same tone and frustration: "False issuance of special VAT invoices refers to the behavior of issuing false VAT invoices for others, opening them for themselves, letting others falsely issue VAT invoices for themselves, and introducing others to issue false VAT invoices." Therefore, the investigation of such cases should focus on the issuer and the drawee to collect relevant evidence of the taxpayer's intentional false issuance and its consequences. ”

"There are four main evidences of the biller: first, the taxpayer's invoice purchase book and the relevant supporting materials for the use of the invoice; second, the tax return, tax payment certificate, and input deduction voucher; third, the evidence of whether the bill, the goods, and the payment are consistent, including the account book vouchers, capital receipts and expenditure documents, goods in and out vouchers, production process materials, goods in and out of the warehouse documents, transportation documents, and related contracts and agreements. ”

"Fourth, collect the statements and defense materials of the parties and the testimony materials of the relevant personnel of the issuing unit and the receiving unit, and prepare a record of the interrogation. This personnel includes legal representatives, business managers, financial personnel, warehouse managers, transportation department personnel, etc.

The testimonies we are going to collect next should be able to explain the motives, purposes, and means of issuing or introducing false VAT invoices, the planning process of false issuance, the process of filling in and handing over, and the collection of invoicing fees......"

Which accounts to check, who to ask, what evidence to collect and fix, what assistance to the tax department, and what help to ask the bank to help, all of them are clearly written one by one.

What kind of procedures to go through at what stage, even the format of the letter of assistance.

When you need to contact the tax, bank, customs and other departments, you only need to print it out and fill in the name of the assisting unit, the name of the investigator, and the content of the investigation, and then affix an official seal. There are police officers who understand finances for reconciliation and accounting, and investigators only need to follow the steps above the "Guide".

As for the arrest team, they have the least number of personnel, with only one team leader and three deputy team leaders, and during the operation, criminal police officers with experience in arresting people in other places are temporarily transferred from two public security bureaus.

They are working on two suspects upstairs at this moment, and the two bureau chiefs are going to take the two suspects out to arrest as soon as they have news, or to be precise, they should "trap" other suspects. During the operation, the investigation team should also arrange for people to participate in order to collect evidence and clues related to the crime of falsely issuing special VAT invoices.

The evidence team is equivalent to the "pre-trial section", which not only organizes and keeps evidence, but also examines the evidence handed over by the investigation team. If there is a problem, it should be sent back for "supplementary investigation" like the procuratorate, and then handed over to the legal affairs team after confirming that it is correct.

According to the facts of the case and relevant laws and regulations, the legal affairs group put forward opinions on how to deal with the case, and whether to fine and release the person or transfer it to the procuratorate is the decision of the bureau leaders who have the right to make decisions, and the leaders of the key bureaus do not understand this, and in the end it is the legal affairs group that has the final say.

Either there is no punishment, and the fine is tens of thousands and hundreds of thousands, and the power is amazing. No wonder he wants to concurrently serve as the head of the legal system, obviously not at ease, and must personally check the gates.

……………

ps: After it was put on the shelves, there was no human right to enter the boutique, and there was still no website to recommend it next week, so I was a little disappointed.

The ranking of new books is equivalent to a recommendation, and all brothers and sisters use the recommendation to smash it out! Now I can only rely on everyone, and the third chapter is presented, and then I ask for preciousness to keep the current ranking.