0.9 billion cases of false invoice issued by 25 timber enterprises in Guangxi solved!
(Photo source: Furniture Industry-public number, invasion and deletion)
25 timber enterprises are in abnormal state and suspected of being inflated. In order to find out the facts as soon as possible and clear up the "moths" in the industry, the task force applied information technology to carry out "digital portraits" on the operation methods, activity characteristics and personnel forms of the enterprises involved in the case ", and spread out a big network of" catching insects......
Two "unexpected" lines
the State Administration of Taxation Hechi city tax bureau inspection bureau and Hechi city public security bureau have recently worked closely together to give full play to the advantages of tax police cooperation and make use of digital technology to accurately "portrait", launched a "Woodpecker" operation involving 18 provinces and cities across the country, and knocked out two illegal gangs with wood processing enterprises as a platform.
In April 2020, the tax collection and management personnel of Nandan county, Hechi city, Guangxi province found that the amount of receiving and invoicing of the two timber processing and production enterprises increased significantly in recent months, however, the hydropower data used in its production has not changed much compared with before.
The tax collection and management personnel believed that the two enterprises had abnormal operation and were suspected of false illegal activities, so they transferred the information of two suspicious enterprises to the inspection bureau of Hechi municipal taxation bureau of the State Administration of Taxation.
At the same time, Hechi city tax audit department received tax-related illegal clues transmitted by the economic investigation detachment of Hechi city public security bureau: when the public security organs tracked the clues of related money laundering crimes in the near future and analyzed the relevant bank accounts, suspects Li Mou and Wang Mou and others have frequent and rapid transfer of large amounts of funds in their bank accounts, abnormal behavior and criminal suspicion of money laundering or counterfeiting of capital flows, and the public security organs have found through preliminary investigation that, the holders of these accounts are all related to wood processing enterprises.
(Photo source: Furniture Industry-public number, invasion and deletion)
the two suspicious clues point to the wood processing enterprises in the jurisdiction. The inspection bureau of Hechi city taxation bureau attached great importance to them and immediately set up a data analysis team to collect and use the two suspicious enterprises and the recent jurisdiction, more than 5,000 invoices issued by more than 20 timber processing enterprises with abnormal number of invoices were analyzed accordingly.
They found that the issuing time of many invoices has a corresponding relationship with the abnormal capital entry and exit time of the accounts of suspects such as Li Mou and Wang MOU provided by the economic investigation department of the public security organ.
After a comprehensive analysis of the business information of these suspicious enterprises, the capital exchange of suspicious accounts and relevant clues of public security organs, the inspection bureau of Hechi city Taxation Bureau believes that there are probably illegal gangs engaged in false opening activities in the timber industry of Nandan county. As a result, the inspection bureau of Hechi city Taxation Bureau quickly launched the tax police liaison mechanism, and set up a joint task force with the public security organs to investigate the suspected wood processing enterprises involved.
According to the clues that have been mastered, the task force decided to carry out the investigation from two aspects: invoice and fund.
With the help of tax collection and management software and big data technology, the task force plus-sized the comparison and verification of ticket flow information of the enterprises involved. During this process, the task force found that the flow area of invoices of the enterprises involved has exceeded the scope of Hechi city.
The task force immediately reported the case to the inspection bureau of Guangxi Zhuang autonomous region taxation bureau and requested the superior authority to assist in investigating the flow of invoices involved to enterprises and regions.
(Photo source: Furniture Industry-public number, invasion and deletion)
with the support of the superior, the tracking work of ticket flow and suspected false enterprises has made rapid progress. The task force finally determined that the number of timber processing enterprises suspected of falsely issuing invoices in Nandan county was 25.
At the same time, the capital flow analysis work of the public security organs has also made breakthrough progress. After expanding and tracking the public accounts and key suspect accounts of the enterprises involved in the case, nearly 200 accounts of enterprises receiving tickets, relevant personnel accounts and individual accounts of upstream farmers entered the vision of fund flow screening of case handling personnel.
After summarizing the invoice data and the capital flow of the enterprises involved in the case, the task force found that the operating methods of the tax burden level, invoice issuing characteristics, capital flow and other aspects of the suspected enterprises were highly consistent, the information obtained from the initial investigation confirmed the initial judgment of the investigators-behind this case, there were illegal gangs with old operation methods and careful plans.
(Photo source: Furniture Industry-public number, invasion and deletion)
digital Portrait, "moths" show shape
(Photo source: Furniture Industry-public number, invasion and deletion)
in order to find out the criminal methods and false chains of illegal gangs, find out the illegal facts as soon as possible, and wipe out the illegal criminal gangs, the task force launched the "combination boxing" of information warfare -- using information technology in case investigation and handling, carry out "digital portrait" on the operation methods and forms of illegal gangs to provide information and visual support for the rapid investigation of cases.
The special case team used technical investigation methods to track and monitor the traces of the personnel involved in the case, including more than 20000 invoicing information, surveillance video information, and fund payment data of the enterprises involved in the case, gradually "draw" the activity track of the illegal personnel involved in the case, and track it step by step to find the false dens of the illegal gang.
Using the fund investigation and control platform and combining with the electronic bottom account information, the case handling personnel obtained nearly 100000 bank running water and purchase and sale invoice data of the enterprises involved in the case for analysis and comparison, and analyzed the bank account information through association, building a picture of the relationship between funds, penetrating the multi-layer account barriers set by illegal personnel, and drawing a clear picture of the capital flow involved.
(Photo source: Furniture Industry-public number, invasion and deletion)
in addition, the task force applied intelligence analysis software, combined with tax collection and management system data, electronic bottom account data, etc., to build the relationship model between enterprises and personnel involved in the case, the invoice model for enterprises and personnel, the relationship model between invoicing enterprises and invoiced enterprises and the corresponding model of capital invoices are four kinds of relationship models of false illegal behaviors.
Through the establishment of information analysis model, quantitative and qualitative analysis is carried out, and digital portraits of illegal gangs suspected of false opening are carried out from multiple angles such as the operation process of false opening of invoices and the degree of association of gangs controlling enterprises, the hidden illegal acts gradually emerged.
With the gradual deepening of the investigation work, the task force concluded the case data information and the verification results of the informatization portrait, and believed that there were at least two illegal gangs suspected of false opening in the timber industry of Nandan county, judging from the verification results and clues, Li Mou and Wang MOU, the suspects involved in the case, were the leaders of the two gangs respectively, and actually controlled 25 timber processing enterprises to carry out illegal activities outside, for downstream enterprises suspected of falsely issuing VAT special invoices, the total price tax is nearly 1 billion yuan.
The two sides of the tax police acted separately and secretly controlled the relevant personnel involved in the central line of the digital portrait and the direction of the evidence. The case-handling personnel locked the ticket-receiving personnel of the enterprise involved in the case by obtaining the tax-handling data and relevant information of the enterprise personnel involved in the case.
The public security department of Nandan county conducted a secret Association investigation on the affiliated personnel of the enterprise involved in the case, grasped its "business development" mode and action track, and carried out verification and evidence collection simultaneously.
(Photo source: Furniture Industry-public number, invasion and deletion)
thunder "exterminate insects" to purify the industry environment
(Photo source: Furniture Industry-public number, invasion and deletion)
in order to further improve the evidence chain and obtain false evidence from illegal personnel, according to the obtained clues such as ticket flow data and monitoring information, the task force conducted an external transfer to 246 upstream farmers involved in the 25 enterprises involved in the case to verify whether the farmers had log transactions with the enterprises involved in the case and whether they received corresponding payments.
The investigation results confirmed that the 246 farmers involved in the invoicing information of the enterprises involved had no timber transactions with the enterprises involved in the case, and the purchase invoices issued by the enterprises involved were false.
After a large number of detailed and meticulous investigation and investigation by both the tax police, the task force gradually found out the situation of illegal gangs behind the enterprises involved. They found that the timber enterprise in Nandan county was suspected of falsely issuing VAT invoices, involving a total of 15 people, mainly two gangs suspected of engaging in illegal activities.
Among them, there are 12 members in the gang led by Li Mou, who are responsible for many tasks such as transfer, tax filing, ticket collection and invoicing. There are 3 people in Wang's gang, who are mainly responsible for contacting the "sales" business of invoices in Juzhong. Occasionally, they also use a small number of shell companies controlled by their hands to engage in illegal activities of false invoicing.
(Photo source: Furniture Industry-public number, invasion and deletion)
with the completion of all kinds of illegal evidence and the gradual improvement of evidence chain, case handlers began to start the case spooling procedure.
The task force formulated a detailed arrest plan and conducted control and tracking on the personnel involved in the case. When the time was ripe, more than 60 people from 12 arrest groups were located in Nandan county, Guangxi, Luofu town, Nandan county, 12 regions including Nancheng county in Jiangxi province carried out arrest operations at the same time.
The investigators responsible for arresting Li and Wang started squatting in their hiding place one day before the arrest. Therefore, after the operation began, the two men captured at one stroke. Due to careful planning and proper organization, none of the remaining 13 illegal suspects involved in the two gangs strainer.
So far, the 15 suspects who falsely issued the VAT invoice project have all arrived, and the entire criminal chain has been destroyed.
(Article Source: Furniture Industry-public number, invasion and deletion)
