32家空壳公司、税额超5000万，一张完税证明牵出涉税犯罪网络

Core Viewpoint - The article highlights a significant case of tax fraud involving the illegal purchase and sale of value-added tax (VAT) invoices, leading to legal consequences for the involved parties, including prison sentences and fines [1][9]. Group 1: Tax Fraud Case Overview - In May 2023, a mining company in Sanmenxia was investigated for issuing a suspicious tax payment certificate, which led to the discovery of a larger tax fraud network [2]. - The investigation revealed that the mining company had received 10 VAT invoices totaling nearly 9.9 million yuan from a telecommunications company, with no actual business transactions recorded [2]. - A total of 32 companies controlled by an individual named Zhang were found to be involved in issuing 5,150 fraudulent VAT invoices, amounting to 54.14 million yuan in tax [4]. Group 2: Criminal Activities and Methods - Zhang and his associates devised a scheme to acquire VAT invoices to reduce tax burdens and secure government subsidies, leading to the purchase of fraudulent invoices [3][4]. - The criminal organization established a structured process for invoice procurement, involving intermediaries and multiple shell companies to facilitate the fraud [4][5]. - The scale of the operation expanded significantly, with Zhang's companies generating substantial illegal profits through the sale of fraudulent invoices [4][5]. Group 3: Legal Proceedings and Outcomes - The case was transferred to the Sanmenxia District Procuratorate for prosecution, where the complexity of the case required thorough evidence review and legal application [6][9]. - A total of 14 individuals were prosecuted, receiving sentences ranging from six months to two years and six months, with some receiving probation [9]. - Following the court's decision, the procuratorate initiated property enforcement supervision, ensuring that the illegal gains were returned to the state treasury [9].