Open up and make up for it! Xinjiang cotton textile industry "harmful horse" was cleared!

In the important cotton producing area of Xinjiang Bayinguoling Mongolian Autonomous Prefecture, some cotton textile enterprises have carefully manufactured & ldquo; normally operated & rdquo; on the one hand, they fabricated seed cotton acquisition business secretly and falsely issued their own purchase invoices for agricultural products; on the other hand, they falsely invoiced according to the preferential conditions of the cotton textile industry, falsely invoiced invoices, irregularly collected financial subsidies and charged Invoicing fees. This scam was recently exposed by tax authorities using big data technology and has recovered tax losses..5 billion yuan.



Xinjiang Bayinguoling Mongolian Autonomous Prefecture is an important cotton producing area in China. At present, there are more than 600 registered cotton spinning enterprises in this prefecture < br />.


Recently, the Xinjiang Bayinguoling Mongolian Autonomous Prefecture (hereinafter referred to as Bazhou) which is famous for its high-quality cotton production has witnessed a battle against false invoices by cotton spinning enterprises and defrauding financial subsidies.



Cotton area attracts many enterprises, some people cheat to make up and falsely invoice < br />.


Bazhou is an important cotton producing area in China. In 2017, cotton planting area has reached 3.2 million mu. At present, there are 642 cotton spinning enterprises. However, in this prosperous market, some people have been playing the idea of fraud.



At the end of April this year, the Tax Bureau of Bayinguoling Mongolian Autonomous Prefecture (hereinafter referred to as Bazhou Tax Bureau) of the State Administration of Taxation received 20 cases of fraud and fraud from the State Administration of Taxation. All the enterprises involved were cotton spinning enterprises.



In response to this situation, the Bazhou Tax Bureau decided to conduct a deep and detailed investigation of the cotton textile industry.



Through side understanding, tax officials heard that there are cotton spinning enterprises in Bazhou who fraudulently enjoy the preferential policies of the state to support the cotton spinning industry, violate the regulations and draw financial subsidies, and falsely invoice.



Breakthrough from big data, 79 high-risk enterprises < br /> were screened out.


Bazhou Tax Bureau is highly vigilant. Considering that illegal elements usually commit crimes concealed and have a strong sense of anti-reconnaissance, in order to avoid frightening and frightening, it has decided to do a good job of desk analysis first and try to find a breakthrough from the big data.



On the one hand, relying on information systems such as Gold Tax Phase III system and new VAT invoice management system, we can screen and integrate targeted indicators and select projects according to the indicators. On the other hand, we can comprehensively analyze the operating indicators of the cotton textile industry and enterprises based on the individualized management model of the cotton textile industry set up by the Bazhou Tax Bureau. On this basis, the implementation of four-level risk management response measures to reflect the tax compliance of targeted enterprises, while sharing with the grass-roots bureaus the analysis methods and results of the basic data.



The Bureau screened out 79 enterprises by analyzing and investigating the upstream and downstream purchasing and selling business of 20 source enterprises. These enterprises have the characteristics of obvious changes in invoices, unconventional purchasing and selling business, high risk of false invoices or acceptance of false invoices.



Thereafter, special inspections for these enterprises were initiated.



In order to do a good job in this special inspection, the relevant leaders of the Taxation Bureau of Xinjiang Uygur Autonomous Region of the State Administration of Taxation have visited Bazhou three times to supervise and put forward suggestions on the direction of handling cases and the qualitative analysis of evidence. The Party Committee of the Taxation Bureau of Bazhou has deployed special inspection tasks and reported to the local party and government leaders on many occasions, so as to form a multi-department linkage mechanism for handling cases.



When traditional inspection is hindered, cotton farmers'information < br /> can be found from accounting vouchers.


At first, we checked the cases according to the traditional way, but after checking several enterprises, we found that the registered capital of these enterprises matched the number of workers and the scale of operation, and the ticket flow, cargo flow and capital flow were all identical, so there was no problem. 'rdquo,'said Xishuilian, head of the inspection section of the Inspection Bureau of the Bazhou Tax Bureau.



Based on this situation, the Inspection Team turned to questioning for breakthroughs. However, after several inquiries, only one valuable information was obtained, that is, most of the legal representatives of the enterprises under investigation are relatives or friends of the actual operators, most of whom are fellow townsmen. Obviously, in Bazhou, cotton textile industry enterprises have formed a trend of familiarization and compatriotization, and the idea of opening the gap from confession is unrealistic.



Aware of this, the Inspection Team decided to look for suspicions in detail. They checked the accounting vouchers of the enterprises checked one by one, and found that in the acquisition vouchers of some enterprises, the farmer's planting area information was printed through the screenshot of the "Autonomous Region Cotton Target Price Reform Information Platform". The inspection team then went to the field and checked over 100 farmers for 10 consecutive days. Finally, it was found that some farmers listed in the purchase invoices issued by the enterprises concerned had not actually sold seed cotton to the enterprises. After the enterprises tampered with the information of the screenshot of the Autonomous Region Cotton Target Price Reform Information Platform, they falsified the purchase certificate of cotton and falsely opened the purchase and issuance of agricultural products accordingly. Tickets.



This means that the case has found a breakthrough.



In order to understand the means of the enterprises involved, the inspection team logged on the network and carefully studied the functional modules of the planting area reporting system and the information inquiry system of cotton farmers'sale in the Information Platform for Target Price Reform of Cotton in the Autonomous Region. It thoroughly clarified the process from field verification of cotton farmers' land area, cotton farmers'sale of cotton, issuance of purchase invoices by processing enterprises to issuance of subsidies. Details.



Multi-sectoral linkage and improvement of evidence chain to recover hundreds of millions of tax < br />


Whether the case can be verified eventually or not, the flow of funds has become the top priority. However, due to the insufficient data query authority of the Bazhou Central Branch of the People's Bank of China, it is impossible to provide relevant capital flow data according to the needs of the inspection team.



After learning about this situation, the Inspection Bureau of Xinjiang Taxation Bureau immediately contacted the central branch of the People's Bank of China in Urumqi, and appointed two inspectors from the Taxation Bureau of Bazhou to check the accounts of commercial banks in Urumqi. In accordance with relevant regulations, commercial banks in Urumqi inquired more than 500 enterprise bank accounts and hundreds of thousands of bank flow information in a week. Comparing and analysing the evidence of capital return and logistics, checkingThe group determined that these evidences were mutually corroborated, which made the chain of evidence for false invoices of cotton farmers involved clearer.



So far, the Bazhou Tax Bureau decided to invite the police to intervene. On June 12, the Bureau and the Economic Investigation Detachment of the Bazhou Public Security Bureau were composed of ldquo; 6 & middot; 12 & rdquo; tax police special group. The two sides of the tax police have worked out detailed measures after studying the situation of this extraordinarily large case. On the evening of June 20, the police took a centralized arrest action to successfully control seven suspects.



Since then, the Task Force has held many coordination meetings between tax and police, organized backbone forces to carry out psychological attack on key suspects and dig deep to expand the line, resulting in the locking of more than 50 members of the gang. Mr. Nimu Cairen, deputy leader of the Economic Investigation Detachment of the Bazhou Public Security Bureau, told reporters.



The task force finally verified that 16 cotton textile enterprises, on the one hand, fabricated seed cotton acquisition business and fabricated their own purchase invoices for agricultural products; on the other hand, fabricated cotton yarn and cotton cloth sales business, fabricated cotton yarn and cotton cloth sales value-added tax invoices, illegally obtained invoice handling fees, defrauded textile and garment products out of the border freight subsidies. In order to support the development of cotton textile industry, Bazhou has introduced a number of financial subsidies for enterprises in the cotton textile industry. Enterprises can apply for enjoyment as long as they meet the prescribed conditions. Among them, one of the conditions for subsidizing the freight for textile and apparel products going abroad is that enterprises should have invoices for the sale of cotton yarn and cotton cloth. As a result, these illegal enterprises have falsely opened special invoices for VAT sales of cotton yarn and cotton cloth to the outside world, thus obtaining both financial subsidies and invoicing fees, suspected of fraudulently obtaining financial subsidies of 40.6 million yuan.



After the case was verified, the special inspection team of Bazhou Taxation Bureau thoroughly analyzed the flow data of invoices, tracked them step by step, and issued 306 confirmation false letters to 15 provinces in China through the Co-inspection system, involving 5000 invoices, thus recovering 1 loss of national tax revenue..5 billion yuan.



Postscript



Follow-up effects of cases < br />


The case of false invoices investigated by both taxation and police in Bazhou is of great significance. It can be said that it has cleared away the harmful horses that endanger the development of the cotton textile industry in Bazhou, standardized the order of the industry, and created a fair and just tax environment for the cotton farmers'enterprises that we regulate and operate. We are confident to create a high-quality brand of Xinjiang cotton industry with the help of Dongfeng of & lsquo; Silk Road & rsquo. Bi Guirong, financial director of Xinjiang Lihua Cotton Co., Ltd.



Wen Li, the financial director of Bazhou Jinfu Special Yarn Co., Ltd., feels the same. She said: & ldquo; Bazhou strongly supports the development of our cotton textile enterprises, but some illegal elements use the national preferential policies to carry out tax fraud and false invoices, which seriously affects the operation of our regular enterprises. The Bazhou Tax Police Department's crackdown on illegal enterprises has optimized the business environment, and we are more confident to become bigger and stronger. ”



We should not only investigate cases, but also standardize the tax administration of the industry, which embodies this idea. After the investigation of the case, Shi Yongge, director of Bazhou Taxation Bureau, said. He pointed out that in this investigation, the Bazhou Tax Bureau started from the system and management level, with the help of the third-phase system of gold tax and the new system of VAT invoice management, gave full play to the advantages of big data in source screening, accurately positioned doubtful enterprises, and precisely adopted management measures to risk enterprises through the evaluation model of cotton acquisition enterprises. It is reported that shortly after the investigation and handling of this case, the Bureau organized & ldquo in Yuli County; textile and cotton enterprises falsely issued VAT invoices for self-examination and surrender & rdquo; the Congress advocated honest tax payment. By investigating the case, the Bureau further enriched the risk assessment model of the cotton textile industry, and to a certain extent achieved the goal of investigating and dealing with illegal enterprises in an industry and standardizing the tax order of an industry.