Chapter 60 "Firewall" fails

Just as the Liusha Town case had a certain breakthrough, Lu Hua came to Shantou. On the morning of December 1, after listening to the report on the Liusha Town case by Ma Sen and Liu Chongshan, the head of the special case, Lu Hua looked serious and proposed three things that should not be let go of the people involved in the Chaopu case.He said: "First, the lawbreakers in the criminal chain and relevant personnel colluding with tax fraudsters must not be let go; second, the leading cadres involved in the case must not be let go; third, the leading cadres who interfere and obstruct law enforcement We must not let it go." Lu Hua also pointed out, "Those who take the initiative to explain the problem or return the stolen goods can be dealt with leniently."

Lu Hua said that the Liusha Town case is a typical case of tax fraud by the local government, and the ins and outs of the case must be investigated clearly.Those involved must be severely punished. One of the methods used by the Liusha town government to manipulate tax fraud is to dismantle the "firewall" set up by the state to prevent fraudulent export tax rebates. This "firewall" is "advance tax payment". In order to prevent fraudulent export tax rebates, the state requires export goods suppliers to prepay 40% of the value-added tax rate (17%) to the competent tax authority before selling goods to export enterprises, and the tax authority will issue a "special export tax Invoice payment book", referred to as "special tax invoice".Export supply enterprises shall calculate the value-added tax payable on a quarterly basis in accordance with the regulations, and refund more and make up less.If it is a company with production capacity and a real exporter, it should generally pay this part of the tax; if it is a fake company that fakes exports in order to defraud the export tax refund, once it is found out, the prepaid tax cannot be refunded, which is equivalent to increasing tax fraud. The cost is equivalent to an additional huge risk.The government of Liusha Town provides loans to export enterprises, which actually lowers the threshold for tax refunds and reduces the cost of tax refunds.The "firewall" set up by the state to prevent tax fraud was easily destroyed by the Liusha town government in the form of loans to fake companies.

How did Lin You expose Huang Xiaoshi's lies? In May 1999, Huang Xiaoshi once asked Lin You about the cost of tax fraud, and made a record.In order for Xiaoshi Huang to understand this complicated issue, Lin You also settled the accounts for Xiaoshi Huang on a piece of official paper, calculating the difference between the black market foreign exchange and the bank's normal foreign exchange exchange rate, minimum tax burden, purchase input invoices and customs declaration fees , etc., and write "For information only". Facts have proved that Huang Xiaoshi is very clear about the loan to the fake enterprise.At the same time, it also shows that the notebook provided by Huang Xiaoshi to the working group after arriving at the Yingbin Garden is a fake.Then, he must still have the real notebook to hand in!

After Huang Xiaoshi was taken away for interrogation, his office was sealed. The task force went straight to Huang Xiaoshi's office.The results of the inspection were a pleasant surprise: 34 of his notebooks were neatly stacked in the reference room of his office suite.From one of the notebooks, the inspectors found the cost accounting of tax fraud that Lin You told Huang Xiaoshi. As a result, Huang Xiaoshi's lie about tax fraud was finally broken. Another flank of the Liusha Town case attacked by the task force is He Peigong, deputy director of the Finance Office. He Peigong also avoided the important things at the beginning, denying that the government was involved in tax fraud.After a month of fighting, He Peigong couldn't bear it anymore.He admitted the fact that the head office provided loans to tax fraudsters in 1999, and he still has about 20 loan contracts for tax fraudsters in his hand, mainly benefiting three or four people including Jiang Jidao.These contracts are kept in He Peigong's office.

So far, the No. 5 project has achieved a major breakthrough, and it has become clear that the Liusha Town government is suspected of manipulating and defrauding taxes. A few days later, He Peigong also explained another major issue involving government corruption. It turned out that before Huang Xiaoshi was called away by the working group, he handed over the "core secrets" of the town to his loyal son He Pei for safekeeping.He Peigong hid these confidential materials at his brother-in-law's house.After He Peigong confessed, he immediately called his wife and asked her to cooperate with the working group to hand over the materials.What do these records contain?

These materials record that from 1995, Liusha Town used fake project budgets and other funds to send gifts to the upper levels. Huang Xiaoshi said in his later confession: From 1995 to 2000, funds were raised in violation of regulations, and more than 7.7 million yuan was used to give condolences and gifts during the Spring Festival and Mid-Autumn Festival.Among them, in 1995, more than 1.3 million yuan was raised for the Spring Festival of 1996 by using a fake project budget; in 1996, 1.5 million yuan was raised by using a fake project budget for the Spring Festival of 1997; in 1997, 1.5 million yuan was raised by using a fake project budget for the Spring Festival of 1998 During the 1999 Spring Festival, 1.5 million yuan was used from the temporary financial account, and 1.6 million yuan was used from the temporary financial account during the 2000 Spring Festival.

Fundraising from 1995 to 1999 was researched by Liusha Town Secretary's Committee and Joint Committee. Both 1999 and 2000 were proposed by Chen Moumou and He Pei from the Finance Office, and I asked Huang Zhijun for approval.The purpose of raising these funds is to give condolences and gifts to the leaders of a certain unit, a certain team, and other superior leaders during the Spring Festival and Mid-Autumn Festival every year. ... These explanations show that officials in a township-level town gave gifts as much as 7.7 million yuan in five years in order to protect and maintain officials!The officials of Liusha Town used the money to nourish their power, damage the image of the party and the government, and shake the already fragile foundation of Liusha Town!

After learning about He Peigong's confession, Huang Xiaoshi's mental dam collapsed.A person in charge of the task force recalled: "Xiaoshi Huang was very nervous when he heard the news. Because he had no other tools to help him commit suicide, Xiaoshi Huang poked his forehead hard with a pen for writing materials, leaving behind a soy-big hole." The wound. Because it was stopped in time, no other accidents occurred.” "Later, Huang Xiaoshi wrote some words on a piece of paper, which said, 'People's hearts are unpredictable, and the sky has no eyes. What is good will be rewarded'. We interrogated Huang Xiaoshi and asked him what he meant by writing these words, but he didn't understand. To tell you the truth, it’s just scratching casually. I don’t think so. I guess, “People’s hearts are unpredictable”, probably refers to He Peigong. He thinks that He Peigong is the most reliable, and the materials are safe in his place. Yes, it turned out that he was the problem. 'Heaven has no eyes' may refer to his own belief that he has made a great contribution to quicksand. The government building of quicksand town is very grand, and even the walls are covered with mosaics. We are searching When he checked his notebook, he found that Huang Xiaoshi’s office was very big, there were 4 rooms in total, the two open rooms in the middle were used for office work, monitors were placed on the table, one side was the reception room, and the other side was the reference room, which was higher than the department level or even the provincial and ministerial level. The cadre’s office is still luxurious. He thinks he has contributed to Quicksand. However, we know that the economy of Liusha Town is not doing well at all. Where did he get the money to build the building? It should have a good result. He didn't write the last sentence, "Evil is rewarded with evil." If he had written it, it would probably be aimed at He Peigong."

Huang Xiaoshi provided loans for tax-defrauding companies, did he get benefits?Liu Chongshan said: "He didn't say anything when we questioned him, but later when comrades from the Jieyang Municipal Commission for Discipline Inspection interrogated him, he confessed 500,000 yuan in just one night." The task force also asked He Peigong to investigate the tax fraud supported by the head office in the past few years.He Peigong said that it was not done in 1998, but it was done in 1996 and 1997.When the special case team traced the evidence, He Peigong said that all the materials were burned.The person in charge of the task force said that if you burn the files, you will be suggested to the judiciary to aggravate your crime.So, He Peigong said that the information was in his office.The investigation showed that in 1996 and 1997, the head office provided a total of 16 million yuan in loans to Jiang Jidao, Xu Chubo, Chen Linqiang and others for tax fraud.

In order to make meritorious deeds, He Pei also confessed that he had embezzled 500,000 yuan of public funds with Chen and Zheng of the Finance Office, of which He Pei received a total of 170,000 yuan. In addition to testifying that Huang Xiaoshi had subjective intentions for tax fraud, Lin You admitted that he had submitted a proposal to the Liusha Town Party Committee and Town Government to support export product suppliers.With a swipe of his pen, Huang Xiaoshi agreed to let the Liusha Town Finance Office give 19.5% of the town-level financial subsidies to garment companies and 14.5% to electromechanical companies based on the actual tax amount of the export supply companies. At the same time, it also decided to give the city center 0.5% supplementary funding for branch offices.

In fact, these subsidies are kickbacks given by the town government to false enterprises to stimulate the "reproduction" of these enterprises. Of course, this decision was made after "group discussion".Not only for this decision, but for all risky decisions, Huang Xiaoshi must call a meeting with the leaders of the town committee and town government to form a document, so as not to blame him in the future.Of course, the words on the document are all high-sounding, and it is impossible to see it literally. Lin You said that the reason for requesting subsidies for fake enterprises was because the taxation tasks under the superior and the town government were too heavy at that time.After Lin You first took office in the branch, he spent a week conducting a survey of all tax sources of some enterprises under the jurisdiction of the branch.The scope of the investigation involves the clothing industry, the water and electricity industry and individual taxation in the professional market.The results show that the actual annual tax source of the city center branch is only about 50 million yuan, accounting for about 60% to 70% of the tasks assigned by the city bureau each year.Therefore, Lin You, Huang Xiaoshi and others, who were eager to make some achievements, came together. A case investigator said that Lin You was not a bad person in nature, and he was happy to explain the problem.The official seal of the central branch office is not kept by anyone, so it is placed in his drawer. He can't remember whether he stamped some of the tax payment books.But he said that as long as the seal is stamped, he is willing to take responsibility.The reason why Lin You fell into depravity was not unrelated to the environment and the pressure of the task, apart from not being able to grasp himself well.