最高法发布依法惩治危害税收征管犯罪典型案例

Core Viewpoint - China's tax regulation is shifting from "invoice-based tax management" to "data-driven tax governance," with increased efforts to combat tax-related crimes and enhance compliance [1] Group 1: Tax Crime Trends - Tax-related crimes are evolving with more sophisticated and concealed methods, such as using "yin-yang contracts" for tax evasion and secretly transferring assets to avoid tax liabilities [1] - The emergence of professional and information-driven criminal activities complicates the detection and prosecution of tax crimes [1] Group 2: Judicial Actions and Cases - The Supreme People's Court has released typical cases to guide judicial decisions and strengthen the punishment of tax crimes, aiming to enhance tax compliance [1] - Various cases highlight different methods of tax evasion, including the use of false invoices, "yin-yang contracts," and fraudulent export tax refunds [2] Group 3: Case Summaries - Case 1: Individuals used 880 false 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 3.86 million yuan in taxes through deceptive practices, leading to fines and imprisonment [6] - Case 3: An individual transferred funds to evade tax collection, resulting in a sentence of three years with a four-year probation [10] - Case 4: A company fraudulently obtained 870 million yuan in export tax refunds through circular exports, leading to a life sentence for the main perpetrator [14] - Case 5: A logistics company sold fake VAT invoices, resulting in a 15-year prison sentence for the owner [17] - Case 6: An individual was sentenced for issuing false VAT invoices to obtain tax refunds, highlighting the need for strict penalties [21] - Case 7: A group used fraudulent methods to claim over 140 million yuan in export tax refunds, resulting in severe penalties [24] - Case 8: A company disguised silver as a different product to fraudulently claim export tax refunds, leading to significant fines and prison time for the responsible individuals [26][28]