中新网11月24日电 据最高人民法院网站消息，我国税收监管正从"以票管税"向"以数治税"分类精准监管 转变，对税收违法犯罪行为的查处力度不断加大。同时，危害税收征管犯罪也出现了新变化，犯罪手法 不断翻新，作案手段更加隐蔽，如利用"阴阳合同"逃税、秘密转移财产逃避追缴欠税等；职业化专业化 特征明显，信息化水平提升，智能化越来越高，导致不少案件发现难、查处难、定性难。有的行业平台 曲解国家鼓励创新发展政策，异化为犯罪的"卖票"平台，既危害发票管理秩序、损害国家税收，又严重 破坏平台经济公平发展环境，对这类"卖票"平台依法惩处，既有利于维护税收秩序，也有利于净化平台 经济发展环境。 为进一步彰显人民法院依法惩治税收犯罪，维护国家税收安全和市场经济秩序的坚定决心，指导司法裁 判，强化惩治效果，引导依法纳税，提高税收遵从，24日，最高人民法院发布了相关典型案例。 目 录 案例1：郭某、刘某逃税案——以虚开的增值税专用发票抵扣逃税的，应根据主客观相一致原则依法处 理 案例2：新疆百某房地产开发有限公司、毛某某逃税案——依法惩治利用"阴阳合同"逃税行为 案例3：梁某某逃避追缴欠税案——依法惩处恶意逃避欠缴税款的犯罪行为 案 ...

央视网消息：据最高人民法院消息，财政是国家治理的基础和重要支柱，税收是财政收入的最主要来 源，也是国家实现宏观调控的重要手段。危害税收征管犯罪侵害国家税收利益，影响国家财政稳定，破 坏经济发展秩序，损害社会公平正义，危害极大。 我国税收监管正从"以票管税"向"以数治税"分类精准监管转变，对税收违法犯罪行为的查处力度不断加 大。同时，危害税收征管犯罪也出现了新变化，犯罪手法不断翻新，作案手段更加隐蔽，如利用"阴阳 合同"逃税、秘密转移财产逃避追缴欠税等；职业化专业化特征明显，信息化水平提升，智能化越来越 高，导致不少案件发现难、查处难、定性难。有的行业平台曲解国家鼓励创新发展政策，异化为犯罪 的"卖票"平台，既危害发票管理秩序、损害国家税收，又严重破坏平台经济公平发展环境，对这类"卖 票"平台依法惩处，既有利于维护税收秩序，也有利于净化平台经济发展环境。 依法惩处各类危害税收征管犯罪，维护社会主义市场经济秩序，以高质量司法服务保障高质量发展，始 终是人民法院职责所在。近年来，人民法院充分发挥职能作用，依法审理了一批逃税、逃避追缴欠税、 骗取出口退税、虚开增值税专用发票等危害税收征管刑事案件，有力守护国家税收安全 ...

Core Viewpoint - The announcement from Sierte (002538.SZ) regarding the transfer of a case involving former executives and intermediary personnel to the local prosecutor's office has caused significant concern in the brokerage community [1][5]. Group 1: Case Details - The case involves ten suspects, including former chairman Jin Guoqing and former general manager Jin Zhenghui, with charges including embezzlement, bribery, fraud, and issuing false VAT invoices [5]. - Notably, Sun Bin, a representative from the securities service intermediary, is also implicated and may become the first sponsor representative to be sent for prosecution in 2025 [5]. - The investigation was triggered by internal audits revealing irregularities in the accounts of a subsidiary, leading to a report filed by the company in January 2024 after several executives resigned [5]. Group 2: Financing History - Since its listing in 2011, Sierte has conducted four refinancing activities from 2014 to 2019, all sponsored by Guoyuan Securities [5]. - Sun Bin was involved in two significant financing projects: a private placement raising 1.07 billion yuan in September 2015 and an 800 million yuan convertible bond issuance in 2019 [5]. Group 3: Market Reactions - Sun Bin has been withdrawing from multiple ongoing projects since June 2025, raising market speculation about his status prior to the confirmation of his involvement in the Sierte case [6].

Core Viewpoint - The announcement from Sierte (002538.SZ) regarding the transfer of a case involving former executives and intermediary personnel to the local prosecutor's office has caused significant concern in the brokerage community [1] Group 1: Case Details - The case involves ten suspects, including former chairman Jin Guoqing and former general manager Jin Zhenghui, with charges including embezzlement, bribery, fraud, and issuing false VAT invoices [4][5] - Sun Bin, a representative from Guoyuan Securities, is also implicated and may become the first sponsor representative to be sent for prosecution in 2025 [4][6] Group 2: Financial Background - Sierte has conducted four refinancing projects from 2014 to 2019, all sponsored by Guoyuan Securities, including a private placement raising 1.07 billion yuan in September 2015 and an 800 million yuan convertible bond issuance in 2019 [5] - The investigation was triggered by internal audits revealing irregularities in the accounts of a subsidiary, leading to a report filed by the company in January 2024 [5] Group 3: Implications for Securities Industry - Sun Bin has recently withdrawn from multiple ongoing projects, raising market speculation about his status prior to the case's escalation [6] - The case highlights potential risks associated with the oversight and accountability of securities service intermediaries in financing projects [5][6]

Core Points - The company, Sierte (002538.SZ), has received a notice from the Xuancheng Public Security Bureau regarding the transfer of a case involving former executives suspected of embezzlement and other crimes [1] - The case involves multiple individuals, including former directors and senior management, who are accused of misappropriating substantial company assets and engaging in fraudulent activities [1][2] Summary by Sections - **Criminal Allegations**: The allegations include embezzlement of large sums from the company and its wholly-owned subsidiary, as well as fabricating transactions to misappropriate funds and obtain government subsidies [1] - **Legal Proceedings**: The case has been transferred to the Xuancheng People's Procuratorate for prosecution, with specific individuals named in the allegations, including charges of bribery and fraud [1] - **Company's Position**: The company is identified as a victim in the embezzlement case, and even if found guilty of unit crime, it would only face fines, with criminal responsibility primarily directed at the responsible individuals [2]

Core Viewpoint - The company is facing legal scrutiny due to allegations involving former executives and employees, including serious charges of embezzlement and fraudulent activities related to financial transactions and government subsidies [1][2] Group 1: Allegations and Legal Proceedings - The company received a notice from the public security bureau regarding the transfer of a case for prosecution, involving former directors and senior management accused of embezzling substantial assets from the company and its wholly-owned subsidiary [1] - Allegations include fabricating urea procurement transactions to misappropriate company funds, creating fictitious organic fertilizer sales to reclaim funds, and accepting fraudulent VAT invoices [1] - The company has been identified as a unit involved in the crime of issuing fraudulent VAT invoices, but potential penalties are limited to fines, with criminal responsibility primarily directed at the responsible individuals [2] Group 2: Implications for the Company - The company is considered a victim in the embezzlement case, which may mitigate the severity of penalties it faces if found guilty of unit crimes [2] - Future legal outcomes will depend on the findings of the judicial authorities, which will clarify the facts surrounding the allegations [1]

Group 1 - A case of fraud involving the forgery of legal documents by Zhang, who claimed to assist suspects in obtaining bail, has been uncovered in Zibo, Shandong, with over 1 million yuan defrauded from multiple victims since March 2024 [1][19] - The investigation began when the Zibo Public Security Bureau received leads about a company in Dongying suspected of issuing fraudulent VAT invoices, prompting immediate police action [2] - The actual control of the involved company was identified as Song, who had been issuing fraudulent VAT invoices for over 160 companies across more than 10 provinces since 2022, amounting to over 300 million yuan, resulting in a tax loss of over 40 million yuan to the state [4][19] Group 2 - During the investigation, Song fled but was later captured in January 2024, where he claimed his case had already been resolved by law enforcement [6] - Song presented three forged legal documents to the police, which were later identified as fake through detailed comparison with authentic documents, revealing multiple discrepancies [8][9] - The forgeries included two documents from the Zibo police and one from the Taiyuan procuratorate, with notable errors in document numbers and seals [11][19] Group 3 - Song admitted to obtaining the forged documents from Zhang, who he believed had connections to high-ranking officials, after initially being skeptical of Zhang's claims [13][14] - Zhang exploited the vulnerabilities of individuals seeking to evade legal consequences, successfully defrauding multiple victims, including Song, out of over 1 million yuan through various schemes [19][20] - The police have issued a warning to the public about the risks of trusting individuals who claim to have connections to reduce legal penalties, emphasizing that legal documents are processed through official channels [20]