2023年5月6日，公安机关立案侦查。"这些公司的法定代表人多为张某的亲戚朋友，实际经营决策权全 由张某掌控，办公地点集中在三门峡市一间写字楼内，是典型的'一套人马、多块牌子'的空壳公司模 式。"侦查人员通过调取工商注册资料、银行流水、税务抵扣记录等证据，逐步摸清犯罪团伙组织架 构。随后，15名犯罪嫌疑人相继到案。 转自：北京日报客户端 税为国之血脉，依法纳税是每个公民和企业的法定义务。张某等人妄图通过虚开发票钻空子、谋私利， 最终难逃法律惩处。经河南省三门峡市陕州区检察院对张某、袁某等14人非法购买增值税专用发票、非 法出售增值税专用发票案提起公诉，2025年10月，14人分别被法院判处六年至十个月不等的有期徒刑， 部分人员适用缓刑，并处罚金186.4万元，没收违法所得8000万余元。判决生效后，该院同步启动财产 刑执行监督，针对被不起诉人开展行刑反向衔接，督促税务部门依法作出行政处罚，以精准履职守护国 家财税安全。 完税证明露破绽 牵出涉税犯罪网络 2023年5月，陕州区公安局经侦大队查办三门峡某矿业有限公司（下称"矿业公司"）虚开增值税专用发 票案时，矿业公司出具的120万元税收完税证明引起侦查人员的警 ...

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]