最高人民法院发布依法惩治危害税收征管犯罪典型案例

Core Viewpoint - The Chinese judicial system is intensifying efforts to combat tax-related crimes, particularly focusing on the transition from traditional tax management to data-driven approaches, highlighting the increasing sophistication of tax evasion methods [1][2]. Group 1: Tax Crime Trends - Tax crime methods are evolving, with new techniques such as "yin-yang contracts" being used to evade taxes, making detection and prosecution more challenging [1][2]. - The judicial system is committed to maintaining tax order and promoting compliance through the prosecution of various tax crimes, including tax evasion and fraudulent tax refunds [2]. Group 2: Case Summaries - Case 1: Individuals used 880 fraudulent VAT invoices to evade taxes amounting to over 23 million yuan, resulting in significant prison sentences [3][4]. - Case 2: A real estate company and its manager evaded over 386,000 yuan in taxes through deceptive practices, leading to fines and imprisonment [6][7]. - Case 3: An individual was sentenced for maliciously evading tax payments totaling over 406,000 yuan by transferring funds to avoid detection [9][10]. - Case 4: A textile company was found guilty of fraudulently claiming 870 million yuan in export tax refunds through circular export practices [12][14]. - Case 5: A logistics company was penalized for illegally selling VAT invoices, resulting in a prison sentence and substantial fines [16][17]. - Case 6: An individual was sentenced for issuing fraudulent VAT invoices, with significant penalties imposed [20][21]. - Case 7: A group was convicted of using false export documentation to claim over 140 million yuan in tax refunds [23][25]. - Case 8: A company was found guilty of misrepresenting silver exports to fraudulently claim tax refunds, resulting in severe penalties [27][28]. Group 3: Legal Implications - The judicial system emphasizes the importance of distinguishing between tax evasion and tax fraud, with different legal consequences based on the nature of the crime [5][11][22]. - The increasing complexity of tax crimes necessitates a robust legal framework to ensure effective prosecution and deterrence [19][26][29].