Recently, Fu Qingtao, a lawyer acting on behalf of a limited company suspected of false VAT invoices, after the Procuratorate returned to the remedial investigation once, finally won the decision not to prosecute.

Basic case

A limited liability company based on the company's financial management requirements, in order to the company's salesmen smoothly issued commission payments, and its cooperation with other companies to issue VAT invoices. The company concerned transferred the corresponding amount to the other company, which then issued the commission payment to the salesmen according to the company's requirements. The VAT paid by the other companies was deducted by the company in question according to the amount of the invoices. The investigating authorities believe that the limited company of false VAT invoices evasion of tax nearly one million yuan, suspected of constituting the crime of false VAT invoices, and the case was transferred to the procuratorial authorities for examination and prosecution.

The lawyer insisted that the client did not constitute the crime of false invoicing with solid professional skills.

Fu Qingtao lawyers involved in the case, access to all the case file, investigation and understanding of the administrative organs of the handling of the situation, and according to the newly promulgated “two high” “on the handling of criminal cases of endangering the tax collection and management of the application of a number of issues in the interpretation of” the relevant provisions of the nature of the case was analyzed. The lawyers in charge of the case considered that the so-called “false invoicing” was actually a means for enterprises to evade personal income tax and enterprise income tax, and there was no loss of national tax in the process, and its behavior should be qualified as tax evasion, and a limited liability company did not constitute the crime of false invoicing of VAT. As the company had paid all the taxes and late payment fees according to the requirements of the tax authorities and accepted the administrative penalties imposed by the tax authorities, it should not be criminally penalized according to the provisions of Article 201 of the Criminal Law after the occurrence of the case. On the above qualitative problems, the case lawyers in the submission of written defense opinions, supplemental defense opinions, based on face-to-face communication with the prosecutor many times.

Procuratorial organs finally fully adopt the lawyer's opinion and make the decision not to prosecute.

In the process of communication with the procuratorial authorities, the case lawyers, elaborated on the false invoicing of value-added tax special invoices, tax evasion and the legislative purpose of the crime of two different crimes, explored the understanding of the latest judicial interpretation and application of the spirit of the characterization of this case, the prosecutor from the initial disapproval of the lawyers' opinions, to later admit that there is a dispute over the characterization of the case, and finally finally approved of the lawyers of the non-prosecution proposal. Finally, the procuratorial authorities adopted the defense counsel's opinion, the company made a decision not to prosecute. In this process, the prosecutor highly recognized and praised the lawyer's professionalism and dedication, and the results of the case were fully affirmed by the client.

Translated with DeepL.com (free version)