After entering the billing room, Liu Yan began to look through the bills that had been issued, and while flipping through them, he asked seemingly casually: "Your kind of bills are not formal, why don't you open regular tax bills?" ”

Xiao Han subconsciously glanced at Qiao Jianchao, and then said like an endorsement: "That's the case, the regular tax invoice only has three copies, and the cement sales need five bills, one of which is a stub, which is the bottom sheet left by the factory finance, one is the delivery voucher, which should be handed over to the consignor for delivery, one is the exit voucher, which should be handed over to the doorman on duty, one is the passage with the goods, carried by the driver, and one is the receipt voucher, which must be handed over to the cement customer." It is precisely because of this that we have to use this kind of bill for the time being, and after the day's sales are summarized, a formal tax invoice will be issued. ”

Liu Yan smiled and said, "Xiao Han, I'm just asking casually, don't you be so nervous!" ”

"I'm not nervous." Xiao Han said stiffly, and his body, which was already very tight, tightened even tighter.

Liu Yan asked again: "You just said that you will issue a regular tax invoice after summing up the sales volume of a day, so when do you usually issue a regular tax invoice?" ”

Xiao Han said: "Every day at 4 o'clock in the afternoon, we have to collect the sales accounts for that day, and then issue regular invoices. ”

"Oh! That's the case, so you can take out yesterday's ticket and show it to me. ”

Xiao Han glanced at Qiao Jianchao as if asking for help, Qiao Jianchao pretended to scratch his head, and took this opportunity to stretch out the index finger of his right hand and point it upward. His move was to imply to Xiao Han that the * invoice issued yesterday had been handed over to the finance on the second floor.

Xiao Han understood and said, "Yesterday's * invoice is not with me, it has been handed over to the finance." ”

Liu Yan then asked: "You mean to say that yesterday's * ticket has been issued, but it's not with you?" ”

"Yes!" Xiao Han nodded in a panic.

Liu Yan said again: "Since this is the case, you should leave the bottom on your computer, right?" You turn on your computer and show me it. ”

Xiao Han was dumbfounded, in front of her, the computer screen was still on, looking for a reason on this, obviously she couldn't be blinded, she looked at Qiao Jianchao as if asking for help, Qiao Jianchao was also helpless.

Xiao Han was about to collapse, so he had to bite the bullet and say: "Look at my memory, I didn't turn it on at all yesterday*, and the computer suddenly broke down, and I can't turn it on." ”

Liu Yan asked after him again: "What about the day before yesterday?" The day before yesterday, the computer was broken, right? ”

Xiao Han wiped the beads of sweat oozing from his forehead and said, "The computer was not broken the day before yesterday, but when the computer was repaired yesterday, the system was rebuilt, so the data that was originally stored in the computer disappeared." ”

"Is that so?" Liu Yan stared at Xiao Han tightly, looking at her state, she was on the verge of a complete psychological collapse. Liu Yan saw the opportunity, kicked the big cardboard box under Xiao Han's feet, and asked, "What's in here?" ”

Xiao Han stood up suddenly, trembling all over his body and said: "The invoice is explained by the boss, and I will open it as the boss asks me to do, if there is anything, you go to the boss, don't look for me." ”

Yan Bing leaned down and took the opportunity to pull out the large cardboard box below from under the computer desk, and opened it to see that it was full of cement sales bills. Yan Bing roughly calculated that the cement sales volume in the past six months was about 400,000 tons.

Needless to say, Liu Yan instructed Yan Bing and two other tax inspectors to bring Xiao Han, Lao Zhao and Qiao Jianchao from the finance office to the tax bureau.

Lao Zhao of the finance office relied on himself to be related to the real behind-the-scenes boss Huang Jianshu, and after arriving at the tax bureau, his attitude was arrogant, and he shouted loudly for the family to release him quickly, otherwise the tax bureau would look good.

The tax inspectors hung him out in an office and ignored him for the whole day. Lao Zhao was instigated and offered to explain the problem.

Liu Yan and Yan Bing came to the office together.

Lao Zhao said: "I am only responsible for the internal accounts of Lingfeng Cement Co., Ltd., the external accounts are managed by another person, and I have nothing to do with it. ”

Liu Yan said: "I looked at your company's personnel files, there are three staff members in the finance room, you are an accountant, and there is a cashier surnamed Qiao, Xiao Han is responsible for the work of the billing room, and there is no other accountant, you said that you did not participate in the external account, that is, the sorting of tax declaration materials, then you tell me, who is the person who does the external account?" ”

Lao Zhao blinked his eyes a few times and said: "I don't know who this person who does the external accounts is, he was personally found by the boss, and he has never been to the company, and the accounts of every month are done outside, and I have never seen this person at all." ”

Liu Yan felt that Lao Zhao's words were half-true, the person who did the external account had not been to Lingfeng Cement Co., Ltd., which was possible, and the external account was strictly confidential and would not be done in the company. But Lao Zhao said that he had never seen this person, he must be lying, even if he was doing accounts outside, at least he needed the original vouchers provided by the company, and the only one who provided the original vouchers to the people who did the external accounts could only be Lao Zhao.

How could he not have seen this man?

However, Liu Yan does not intend to hold on to this topic, what he is most concerned about now is the source of those original vouchers, especially the source of electricity bills. The last time he went to Lingfeng Cement Co., Ltd. for tax inspection, Liu Yan found a problem, the company's monthly electricity bill is between 60,000 and 70,000 yuan, deducting the basic electricity fee, Lingfeng Cement Co., Ltd. consumes between 10,000 and 20,000 yuan per month.

Liu Yan knows that the electricity consumption of an enterprise of the size of Lingfeng Cement Co., Ltd. should be about 1.5 million per month, and the tax invoice issued by the Electric Power Bureau can only have one, that is, the total amount of electricity bills each month is on one bill.

This has brought trouble to enterprises that try to evade taxes, such as Lingfeng Cement Co., Ltd., which declares a turnover of only tens of thousands of dollars every month, and the electricity bill is more than one million.

Therefore, in order for them to make their accounts look reasonable and compliant, the amount of electricity bills must match the turnover of the month.

So, how did they turn the more than one million electricity bills into only 60,000 or 70,000 electricity bills?

At the beginning, Liu Yan thought that it was very likely to be fraud, and now there are many people who do this kind of business, and they do fake *issue* tickets, almost to the point of being fake. Later, after thinking about it carefully, he felt that it was wrong, he looked at the tax declaration materials of Lingfeng Cement Co., Ltd., the electricity bill is a value-added tax bill, and you can apply to the tax bureau for deduction.

Regarding this question, Liu Yan hopes to find the answer from Lao Zhao.

"Lao Zhao, according to your own statement, you are just the accountant of your company's internal accounts, so let me ask you, what is the approximate monthly electricity consumption of your company?"

Lao Zhao rolled his eyes and said, "Why are you asking this?" Is this also within the scope of your audit? ”

Yan Bing scolded Lao Zhao: "Mayor Liu asked you something, and you answered 1510, and you asked why?" ”

When Lao Zhao heard that it was the mayor standing in front of him, he was honest, lowered his head and muttered: "The peak season is about 1.5 million per month, and the off-season varies, some months may have 1 million, and some months may only have 7 or 800,000." ”

These figures are basically the same as Liu Yan's imagination, so how can the electricity bill payment invoice be only 60,000 or 70,000 yuan in the tax declaration materials?

Liu Yan then asked: "I read your company's tax declaration materials, and the electricity consumption on it is only 60,000 or 70,000 yuan, where is the rest of the electricity consumption?" Why is it not shown on the electricity bill payment invoice? ”

Lao Zhao raised his head and glanced at Liu Yan, his eyes were full of contempt, and the words he said also had a bit of contempt: "This is too simple, just separate the electricity bill and issue the bill." ”

Liu Yan asked puzzledly: "Open it separately?" Could it be that the Electricity Bureau will issue two invoices for electricity bills? ”

Lao Zhao said: "Of course, a company can only issue one invoice for electricity bills, but if an enterprise is separated and becomes two accounts, can't there be two bills for electricity bills?" ”

So that's it!

Liu Yan's heart was greatly shocked, it seems that some enterprises in order to evade taxes, but also really do everything, the electricity bill is divided into two accounts to open, so as to effectively avoid the tax declaration materials on the amount of electricity bills and the company's turnover in the month does not match the defect.

Thinking about it deeply, Liu Yan felt that something seemed wrong, yes, the enterprise can be divided into two different accounts, and the specific operation is very simple, as long as two companies are registered in the industrial and commercial department at the same time.

But the question is, isn't the other account still taxable? If most of the electricity bills are spread over another company, isn't there the same old problem with the tax declaration materials of the other company? Moreover, turning one enterprise into two for tax declaration has not only increased the workload of the company's financial department out of thin air, but Liu Yan has not thought of any benefits to the company.

So, why would they split a business into two? What's all in here?

Also, an enterprise has only one set of electricity consumption metering equipment, so the electricity management department of the company's monthly electricity bill accounting, is also derived from this set of electricity consumption metering equipment, but how does the power management department divide the final electricity bill into two?

Liu Yan must get answers to these questions.

As the inquiry deepened, Liu Yan gradually discovered a shocking secret from the investigation process of these questions.