Chapter 32 compared to wisdom

Like Zuo Wei, the boss of a company inspected by Yu Jianping also ran away inexplicably.How the boss of that business ran, I will not show it here, let's just talk about the wisdom of Yu Jianping and others that day. As early as in Beijing, the preparatory team drew up various inspection plans, including inspection plans starting from enterprises.According to the experience of Chaoshan inspections in the past, these plans have been revised many times and have been perfected.This set of programs includes the whole process of enterprise inspection.In fact, Operation Hurricane only used one part of the plan that day.It will be after "Operation Hurricane" to assist in investigations with local tax authorities.

Before "Operation Hurricane", as the leader of the tax inspection team, Han Qiu introduced to everyone the difficulty of this inspection at the conference - the screening of half-true and half-fake companies.The so-called half-truth and half-fake enterprises mean that there are business entities and business operations, but they involve tax evasion or false openings.Han Qiu said: "It is easier to identify fake companies, because most of these companies don't even have empty shells of factories, or they are listed companies. The confirmation of real companies is not the focus of the 'Hurricane Operation'."

Han Qiu went on to say: "In the inspection of half-true and half-fake companies, first, look at the scale. If a company only has dozens of sewing machines and its output value is tens of millions of yuan, then there must be something wrong with this company. Second, Look at the details. Some companies have temporarily found equipment to deal with the inspection team, but as long as you look carefully, you can still find problems. For example, when I came to Chaoshan for inspections, I found that some companies had put a large row of sewing machines, and workers were also there. Lying on the table, but not working. We asked in the past, and said there was no work to do. I took a closer look and found a flaw. What happened? The sewing machines were just purchased for display. The latch plate under the machine They could not be found, and some had their motors removed. Looking at it again, some companies’ electric meters only read a few hundred characters a month, which is only enough to turn on light bulbs, but their output value is tens of millions. Such companies, There are also problems. Third, look at the account certificates. It is difficult to look at the account books and certificates. Because most of the value-added tax invoices of these supply companies are genuine, it is difficult to determine whether these companies accept false invoices. Generally speaking , the account books of the problematic enterprise are all re-processed, and it is only through the assistance of the local taxation authorities and the checking of funds in the bank that the company can determine whether there is a tax-related crime. However, there is no point at the scene. Measures. Some illegal enterprises have loopholes in their bookkeeping, and some bank statements and money orders are printed so rough that they appear to be privately printed, unlike fake value-added tax invoices, which are almost fake. What’s more, When I checked in the past, I also found that some companies forged bank statements. What is a bank statement? It is the record of the company's capital transactions in the bank. If we find that the company forged the statement during this inspection, we can conclude that it is For problematic enterprises..." Han Qiu added, "Some half-true and half-false enterprises have neither made false claims nor cheated taxes, but illegally obtained input invoices, falsely increased items, and increased deductions, which is tax evasion. Yes This type of tax evasion enterprise involves many links and has a long chain, and the confirmation of evidence must come after a large-scale inspection operation, and the task on September 4 is to obtain clues involved in the case.”

Yu Jianping is one of the many masters in the inspection team. On the day of "Operation Hurricane", Yu Jianping checked Chaoyang.He said that most of the companies they checked had problems, because they had made preparations, and if they checked in the usual way, illegal companies might slip through the net.He said that on the surface, the day of "Operation Hurricane" reflected a kind of momentum. We rushed forward like a tide, but in fact it was a contest of wisdom and a competition of strategy.The illegal enterprises in the two cities had already made a lot of preparations before the working group went down. Those who "coached" the enterprises were experienced tax officers and old accountants.However, those of us are so tall.You think, those of us are all drawn from the whole country, which one is not the best in business.Those of us are more than enough to deal with enterprises.

Thanks to the experience and level, all the six enterprises in charge of Yu Jianping found out the problems. Yu Jianping looked for the company's problems from the two aspects of checking the company's purchase invoices and bank payments. On the day of "Operation Hurricane", he led an inspection team to inspect a business in Chaoyang City.This enterprise has a certain production capacity and scale.He came to the enterprise with another inspector and public security personnel.Yu Jianping found that when the boss saw them, his eyes were always evasive when he spoke.Yu Jianping thinks that this company probably has problems.

Yu Jianping and the others checked the stubs of the input and sales invoices for a while, but found nothing wrong with them, because after the "washing" of the invoices in the business and trade links, they were basically genuine in the production process. Yu Jianping asked the accountants to produce some other materials.In fact, what he wanted was a bank payment certificate, but he didn't say it directly, but said to take out all the certificates. Yu Jianping focused on the bank payment documents.He found that the company had many bank payment receipts, some of which were blank, and many of which were filled out and stamped with the bank's stamp.Yu Jianping picked up a few completed payment slips and looked at them for a while, and he was convinced.

Yu Jianping came to the boss and said calmly, "Boss, can you write?" The boss was stunned for a moment, and said without knowing it: "Writing, of course I can write." Yu Jianping smiled and said, "Then write me a few words." "Why, test me?" "No, you can just write us a few words." The boss didn't know what kind of medicine was sold in the inspector's gourd, so he frowned and asked, "What do you write?" Desperate to get caught, Yu Jianping picked up a pen and handed it to him: "You can write whatever you want, for example, what is your name, your home address, your ID number, etc..."

The boss felt that something strange had happened. The person from the central government did not check my account books or check my invoices, but asked me to write.So, he wrote out his name, address and ID number in a fluttering manner. Yu Jianping looked at the boss's handwriting, and he basically knew it in his heart, and said, "Your Arabic numerals are quite well-written... um, can you write in uppercase?" "I can write, I can write." Yu Jianping reported the number casually: "Just write me x ten thousand x thousand x hundred x ten yuan." The boss struggled to write, and Yu Jianping took the note, as if setting a password, and asked him to write it again.

Yu Jianping took the two lines of capitalized numbers written by the boss, and took out two bank payment slips, handed them to Xiao Zhang in the same group, and said, "Please take a look, are the handwriting on these two things the same?" Xiao Zhang looked at the number on the bank payment slip, and then at the number written by the boss, and said, "It must be written by one person. Look at the ticks, they are all picked up." "This shows that he did not actually purchase the goods." Yu Jianping further explained, "The payment receipt, or the payment certificate, was given to him by the bank to prove that you made the payment at this bank. However, this bank receipt But he filled in the numbers on it himself. Is this possible? For example, you go to the post office to subscribe to newspapers and magazines. After paying the money, the post office will give you a payment receipt filled by the post office. This voucher allows you to fill in Is it? Now, the boss's bank payment vouchers are all written by himself, which means that the payment is fake, and he did not actually purchase the goods. This also shows that there must be something wrong with this company..."

The criminal tricks of this enterprise were seen through by the sharp eyes of the inspectors.