The rainstorm is spreading and the flood is severe! In the past two days, many places in the north have suffered the largest range of heavy rainfall this year. Six provinces and cities, including Beijing, have experienced heavy rain or rainstorm.

　　In such extreme weather, many units and companies have chosen to leave work early, but some people have always stuck to their posts, braved the wind and rain, and never left.

　　Three unsung heroes who have passed through the house but not entered.

　　On the afternoon of July 20th, a Beijing girl posted this status in the WeChat circle of friends. The CCTV reporter conducted a telephone interview for the first time, which revealed a warm and touching story in the rainstorm in Beijing. The girl’s father is a worker in Beijing’s drainage emergency line. Whenever there is a rainstorm, it is also the busiest time for him. As a rescuer in charge of more than a dozen bridge areas, he ran out of the house from the beginning of the rainstorm and has been fighting in the front line, never leaving.

　　He can be seen everywhere where there is stagnant water in more than a dozen bridge areas. It happened that he couldn’t go home when he got to his home and got into the water. He passed by the house three times during the rescue, but he never left the front line and didn’t go back to take a look. In his mind, the things of his own small family are small things. The drainage site needs him more, and it is the most important thing to protect the safety of every people in the segment.

　　Eat in the rain when you are hungry, and take turns to have a rest in the emergency car when there is no danger. It is his duty to stand by at any time in the face of heavy rain, and it is also the deep love of all rescuers like him for the people. This positive energy eliminates the rain and floods, so that everyone can be safe in the face of heavy rain, and the people-oriented interpretation is more dazzling and brighter.

　　A bright light standing in danger

　　In Beijing, a sanitation worker found that a manhole cover had been washed away on the flooded road section at work. In order to prevent pedestrians from falling into the water, he stood in the water and guided everyone around him for more than an hour.

　　Such sanitation workers are not a case. In Beijing, Tianjin, Hebei, Henan, Shandong and Shanxi, in such a rainstorm, countless sanitation workers are sticking to their jobs, cleaning up the dirt and hidden dangers under everyone’s feet in the rain. Their fluorescent clothes, like sunshine, become a warm energy in the rainstorm.

　　Of course, our people’s police are indispensable to the same struggle in the front line. Heavy rain caused many ground collapses in many cities, and many pedestrians and vehicles were trapped on the road. The police and traffic policemen took to the streets in the rain, pushed away the cars soaked in the water, checked the road sections with problems, and surrounded the places where the manhole cover was lost or collapsed. If there was no sign to fence, they stood there, one stop and one walk, which was a few hours.

　　Ordinary work also has great love.

　　Every time we encounter extreme weather, it is the time when online orders for meals surge. In the heavy rain, the takeaway buddy is still busy rain or shine. Minions, Little Blue Man and Little Red People riding on the road are particularly eye-catching. A delivery clerk said that orders will skyrocket in this weather, but the food must be delivered, but the time may be delayed. Please forgive me.

　　The rainstorm did not dilute human feelings and people’s hearts, but stimulated the responsibility and morality of people in the city and stimulated the positive energy of the city. Here, I would like to say, "You have worked hard, and you must pay attention to safety!" Thank you! "

　　

　　　 On the morning of January 31, 2008, the retired Navy 105 was towed into naval museum, Qingdao by tugboat and officially opened to tourists.

　

　　　　On the morning of January 31, 2008, the retired Navy 105 was towed into naval museum, Qingdao by tugboat and officially opened to tourists.

　　　　On the morning of January 31, 2008, the retired Navy 105 was towed into naval museum, Qingdao by tugboat and officially opened to tourists.

　　

　　　 On the morning of January 31, 2008, the retired Navy 105 was towed into naval museum, Qingdao by tugboat and officially opened to tourists, bringing the number of warships in naval museum, Qingdao to five. 105 "Jinan Ship" is the first naval ship developed by China itself and a star ship in China.

　　　

Editor: Fan Jing

　　[Aika Auto Overseas New Car Original]

　　According to foreign media reports, after many "jumping tickets", the Mercedes -AMG ONE supercar, which originated from Formula One, will be put into production next year. Mercedes -AMG will also provide the delivery schedule of ONE hypercar to customers around the world later this week.

　　Mercedes -AMG ONE is actually from the AMG Project ONE concept car, which was first unveiled at the Frankfurt Motor Show in 2017 to celebrate the 50th anniversary of AMG. However, for various reasons, this model has not been mass-produced.

　　As the power system of the car is equipped with a hybrid system consisting of a 1.6T V6 engine and four motors of the same model as Mercedes -AMG F1 racing car, its maximum power can reach 735kW(1000 HP). The car can accelerate from standstill to 200km/h in 6s, and the maximum speed can reach 350 km/h.

　　This car is also called "Civil F1" by fans. The price of the new car is nearly $3 million, and the global limited sales are 275 units. Although the price is expensive, the F1 car can be legally put on the road, and this super sports car will naturally be sold out soon, not to mention that this limited edition model can add value in the future.

　　Mercedes -AMG ONE originally planned to deliver to customers in 2019. However, due to the idle stability of the engine below 5,000 rpm, and the difficulty in meeting various emission regulations for the new car, the delivery of the vehicle was delayed.

　　In order to endorse this unique Mercedes -AMG ONE, Mercedes also invited F1 driver lewis hamilton to shoot a series of short films to endorse it. He is also the first black driver in F1 history and the strongest active driver with seven F1 world champions. Think about it. Being able to drive a super sports car with the same power as the F1 world champion is tantamount to becoming an F1 racer. I’m afraid you may not be able to experience this feeling if you have money.

　　It is not the first time that Mercedes has turned racing cars into mass-produced civilian cars. As early as 1994, FIA introduced a brand-new group GT1/Le Mans. There are almost no restrictions in this group. The only restriction is that the participating automakers need to produce at least one legal road version of this model.

　　Mercedes-Benz and AMG worked together to design vehicles, and in 1997, the classic Mercedes-Benz AMG CLK GTR was launched. It was equipped with a 6.9L displacement V12 engine with a maximum power of 444kW(604 HP), an acceleration time of 0-96km/h of only 3.8s and a top speed of 320 km/h. This kind of power existed like a ceiling at that time.

　　This classic Mercedes-Benz AMG CLK GTR also rubbed the Porsche 911 GT1 on the ground and won several world titles. So in 1998 and 1999, AMG built 25 limited-edition road versions of GTR, and the initial price was as high as $1,547,620. In an auction in 2016, one of them sold for $2.6 million, and the current valuation of this car is between $8.5 million and $10 million.

　　Editor’s comment:As the first Mercedes -AMG ONE to transplant F1 racing power to civilian vehicles, this model also continues many classic design elements of Mercedes-Benz AMG CLK GTR. Its birth will once again become a frequent visitor in the auction market. Although the price is as high as 5 million US dollars, who will refuse such a wealth management product?

Wonderful content review:

Power-on-shoulder super-running? Spy photos of AMG SL plug-in version

AMG S 63e road test spy photos expose new cars or scheduled production.

Mercedes-Benz CLE Coupe imaginary map exposure or debut next year.

Ju Jingyi; Kiku

1905 movie network news　Kiku, the champion of SHN48, set up a personal studio and will develop as an independent artist.

Kiku Weibo certification changed to signing singers and actors.

Screenshot of kiku Weibo

As early as this morning, careful netizens found that the group prefix of "SHN48" has been removed from kiku’s Weibo certification, and it has been changed to "singer and actor". Just now, kiku also sent Weibo to announce the news, and greeted the fans as an independent artist. She wrote in Weibo: "I am grateful to all the people who grew up together in snh48 and helped me in the past four years, and all the experiences. Today is a new beginning for me and us. Are my fans ready? Hello, everyone, I’m kiku.

Kiku’s personal studio Weibo screenshot

Kiku, who became popular with the title of "Beauty of 4,000 Years", has soared in popularity and kept on talking about it, and won the popularity final election for two consecutive years. In addition, she has also participated in film and television works such as Sky City in Kyushu, Cloud of the Han Dynasty with Xuanyuan Sword and Legend of Yunxi. Netizens and fans have wished kiku’s personal development better and better.

　　[car home Information] Kailing, Fengzhe and Kubo are the three power forwards of Dodge’s China strategy. Kailing was listed at last year’s Guangzhou Auto Show, and Fengzhe was officially listed on January 22nd this year. Although Kubo is still on the list to be imported, it is only a matter of time. However, there are still many consumers who have only heard of the Dodge brand as an old American manufacturer and have no detailed understanding, so here I will introduce the Dodge brand and these three new cars to you.

　　DODGE: English Dodge is a famous old American automobile manufacturer, and now it belongs to Chrysler. Dodge was founded in 1914 by John Dodge, born in 1864, and Horade Dodge, born in 1868. Because Dodge had been manufacturing engines, chassis and all transmission parts for Ford before that, it already had certain automobile production technology until it produced its first car in 1914. However, in 1915, Dodge was affirmed by both sides in the border war between the United States and Mexico with its own brand of trucks. Even during World War I, Dodge trucks were equipped with the United States Army.

　　In 1915, the sales of Dodge cars ranked fourth in the United States. In 1917, Dodge Brothers reached the record of selling 100,000 cars a year. Just two years later, it made a profit of $24 million on the sale of 121,000 cars. By 1919, Dodge had sold 400,000 cars and employed 17,000 people.

　　In 1920, Dodge’s commercial vehicle production accounted for 10% of the company’s total production. The Dodge brothers died of pneumonia in the same year. Since 1921, Dodge has started its own bumpy route, and the company’s profits began to decline. In 1928, Chrysler acquired Dodge Brothers. Dodge brothers Co became a division of Chrysler.

　　On November 2, 1983, the first van was born in Winsor Assembly Plant, Ontario, Canada. The original models include Plymouth Jetron, Dodge Caravan and Dodge Caravan NC/V. After this car landed in Europe in 1987, it was named "Multi-Purpose Vehicle" (MPV) by Europeans. The concept of MPV came into being and spread. Dodge has also become the backbone enterprise of Chrysler Automobile Company. And that’s how the first generation of Dodge Carroll was born.

　　Dodge Kay collar:

　　Kailing, the main model of Dodge, is made in China. The domestic Kailing maintains the original design of American MPV and incorporates some elements of fashion technology.

　　Dodge Kailing and Chrysler Grand Jetron are both brothers, and the two cars are very similar in appearance. Dodge Kailing adopts the design of electric sliding doors and electric tailgate on both sides, which is convenient for getting on and off, retracting seats and loading goods.

　　In terms of power, Dodge Kailing adopts a 3.0L V6 naturally aspirated engine with a maximum power of 165 HP and a four-speed automatic transmission. The suspension adopts front McPherson independent suspension and rear leaf spring suspension.

　　In the interior, the Dodge Collar is business-like, with a seven-seat design, and the Dodge Collar is equipped with a seat loading system pioneered by Chrysler. This system can make the second and third rows of seats in the car fold into the floor, so that the floor of the car forms a complete plane. When that seat is open, the space for store the seat can also provide a loading space of about 340L.

　　The price of Dodge Kailing is around 240,000, and it is now on the market.

　　Dodge Feng Zhe:

　　Feng Zhe is one of the main models of Dodge. On the same platform as Chrysler Platinum Rui, Feng Zhe came to China and positioned himself as a sports car.

　　Avenger, the original meaning of Dodge Vanguard, is a model with a long historical background. As early as 1963, it was conceived and developed by the British Rootes Group. After several twists and turns, the British Rootes Group was finally acquired by Chrysler, and Avenger plans to become an American car plan.

　　The first Fengzhe was born in 1970, and has undergone several years of evolution. The Fengzhe is Plymouth Cricket, Dodge 1500, Dodge 1800 and Dodge Polara. Fengzhe was once a global model sold in different regions under different names.

　　Fengzhe has a history of more than 30 years now. The appearance of the new Dodge Fengzhe adopts American-style pure muscle design, and the large cross engine intake grille has become its obvious symbol.

　　Fengzhe has been listed. There are two models with 2.4L displacement, and their prices are 278,000 yuan and 308,000 yuan respectively.

　　Dodge Cooper:

　　Cool Bo is also the main model of Dodge. It is the same platform as the familiar Jeep Guide, and it is a Cross-style crossover sedan with a certain SUV pedigree.

　　Its positioning is very strange. Nowadays, many manufacturers put their cars on SUVs, but Kubo has positioned their cars on sports compact cars, but this is also reasonable because sports is also a popular theme in recent years, but the excessive chassis and generous body still make Kubo more inclined to SUV style.

　　In terms of power, it is possible to use a 1.8L inline four-cylinder engine with a maximum power of 150 HP, a 2.0L inline four-cylinder engine with a maximum power of 172 HP and a 2.4L V6 engine with a turbocharged system with a maximum power of 300 HP.

　　Kubo is expected to be listed in March this year, and the minimum allocation may be around 180,000.

　　When the Dodge brand first entered China, it launched three models that were not very "Volkswagen". As an MPV model, Kailing is OK, but in terms of luxury, there are mercedes benz r, Buick Lu Zun at the same level and mazda 5 at home. Although Kailing is a good car in general, the brand and untimely birth will be the biggest problem for Feng Zhe. Fengzhe model is too small, its muscle shape is not necessarily accepted by many people, and the price is expensive, so it seems that the only cool blog worth looking forward to will also be troubled by the price.

　　This time, Dodge entered China too hastily. It may be that Chrysler’s successive losses forced Dodge to open up new markets as soon as possible. However, this may not necessarily achieve the expected results, not to mention that the Dodge brand is actually a popular brand in the United States, but the price of two of the three cars that entered China this time is not popular, and Dodge is indeed not kind enough in this respect.

　　The safety of Dodge cars is well-known in the United States, but this is not a reason to increase the price. Now the automobile market in China is becoming more and more mature, and consumers know more about cars, which has gradually bid farewell to the situation that foreign monks can recite scriptures. So what we want to say here is that if foreign manufacturers want to enter China now, they should start with kindness, and it is best to establish good customer awareness first. Only in this way can we gain a foothold in a growing market. (Text/car home He Kuan)

　　On April 9, 2024, the national spring tourism promotion activity of "Spring in China" was held in Luoyang, Henan Province. The activity was co-sponsored by the Resource Development Department of the Ministry of Culture and Tourism, the Press Center of the Ministry of Culture and Tourism, the Henan Provincial Department of Culture and Tourism and the Luoyang Municipal People’s Government, and was undertaken by the Luoyang Municipal Bureau of Culture, Radio, Film and Tourism.

　　Go to the Spring Mountain, smoke in the spring, and enjoy the spring scenery in Henan. The products of tourist routes with abundant spring colors have been officially released, and Henan has launched tourist routes for sightseeing, enjoying flowers, enjoying tea, traveling slowly in the countryside and enjoying leisure and health.

　　Come and follow these five routes, take advantage of this spring to "walk in Henan" and "read China" while enjoying the beautiful scenery in spring and savoring the rich culture.

　　Line one

　　Spring mountains and green waters are all interesting, and the secret world is quiet.

　　It’s warm and windy, and the birds are singing. It’s spring and climbing again. Quiet mountains, gurgling streams and lush vegetation. White clouds and blue sky set each other off and become interesting, and the new green in sight is full of warm vitality!

　　Tour route: Xinyang Jigong Mountain-Nanwan Lake-Nanyang Laojie Mountain-Rose Expo Park-Luoyang Laojun Mountain-Baiyun Mountain-Jiaozuo Yuntai Mountain-Xinxiang South Taihang.

　　Line 2

　　It is when wheatgrass is blooming that flowers bloom all the way.

　　There is a letter in the spring breeze, and flowers bloom for a certain period. Spring in Henan is colorful, from south to north, from east to west. Rape flowers, peach blossoms, cherry blossoms, apricot flowers, peony flowers, forsythia flowers and paulownia flowers bloom one after another, full of youthful eyes, romantic and charming, and the air is filled with the fragrance of spring.

　　Flower viewing route: peony flowers in Luoyang parks and scenic spots-rape flowers in Dengzhou, Nanyang-Taohuayuan ecological scenic spot in Xihua, Zhoukou, peach blossoms, magnolia flowers-Gubaidu cherry blossoms in Zhengzhou-10,000 mu ecological pear garden in Ningling, Shangqiu, pear flowers-Baoquan tulip in Xinxiang-Fuxishan apricot flowers in Xinmi-Lushi Forsythia Flower Sea-Lankao Jiao Yulu Memorial Park.

　　Line 3

　　The spring breeze moistens new buds and enjoys green tea.

　　March to April is the best time to pick Xinyang Maojian tea. Making a pot of spring tea, sipping tea, sitting quietly, and incorporating the freshest buds of generate into your own time and life, is quite interesting.

　　Tea tasting route: Xinyang Tea Museum-Hejiazhai Camping Park-Zhouxiao Tongming Intangible Tea House-Nanwan Lake-Jigongshan-Wenxin Tea Culture Garden

　　Line 4

　　Brushing willows on the embankment drunk with spring smoke, swimming slowly in the countryside.

　　Spring is warm and weeping willows are green. Leave the noisy city, measure the stone path with your footsteps, face the breeze and feel the beauty of the countryside. During the tiring journey, you can also choose a comfortable place to stay and fall asleep, which can make the whole trip more relaxed and comfortable.

　　Slow-paced rural route: Tianpu Daiwan, Xinyang-Haotang Village, Pingqiao District-My humble hometown-Sanhe Village, Songxian County-Chongdugou Village, Luanchuan-The secluded landscape of Sanmenxia-A small cave in Jiyuan-Yunshang Courtyard in Jiaozuo-Lingquan Scenic Spot in Hebi-Gaojiatai Village, Shibanyan Town, Linzhou.

　　Line 5

　　When spring comes to the world, everything is relaxing and healthy.

　　In the season when everything is born, health care is at the right time. In Nanyang, strolling through Zhongjing Health Town, you can experience the inheritance of traditional Chinese medicine and the uniqueness of "preventing diseases" in an immersive way. You can also come to Chenjiagou, Jiaozuo, wen county, the holy place of Taiji, and learn a trick and a half to keep fit and cultivate sentiment.

　　Leisure and Recreation Route: Nanyang Zhongjing Health Town-Nanzhao Wuduoshan Health Tourism Resort-Yiyuan Health Valley in Taowan Town, Luanchuan, Luoyang-Chenjiagou Tai Ji Chuan Cultural Tourism Zone in Jiaozuo wen county-Yuntaishan Health Tourism Base in Jiaozuo-Guoliang Health Tourism Base in Huixian County, Xinxiang-Baoquan Tourism Zone in Huixian County.

1905 movie network news Recently, the film directed by,,, and starring released a notice of "charlatan", and Fu Gui (Ge You), who holds the clue of Buddha’s head, turned into a "charlatan", with uncertain position and doubtful identity.

Facing the temptation of priceless Buddha’s head, how will the relationship between Wishing (Lei Jiayin), Medicine Otherwise (Li Xian), Huang Yanyan (Xin Zhilei) and Fu Gui develop, and will they become the team-mates who won the treasure all the way? Or become enemies and enemies who use each other? The film will be released nationwide on December 3, and will be shown ahead of schedule on December 2.

Lei Jiayin Xin Zhilei’s partner entered the game to win the treasure.　　

Ge You staged an antique "Mission Impossible" layer by layer.

When the jade Buddha head of Wu Zetian Mingtang, who lost overseas, was about to return, it was found that the Buddha head was a fake. For a while, the news that the true Buddha’s head was missing shook the antique rivers and lakes, and Meihua Wumai, Laochaofeng and Zhengjiacun were involved in this puzzle of using the true Buddha’s head as bait. The descendants of the Five Veins made a wish, but the medicine was not, and the yellow smoke took the lead in winning the treasure. What kind of danger was hidden under the scuffle between the rivers and lakes? How many hearts can you identify?

The notice of "charlatan" revolves around Fu Gui. He hangs out in hotels, bathhouses and guest houses, and now he is directly dressed as a "eight-generation single-biography" massage craftsman. The funny appearance makes people laugh. Together with the wish to win the treasure and Huang Yanyan, they searched for many places and finally "captured" Fu Gui successfully in the bathhouse. When the two sides met for the first time, they didn’t show their identities, so the routine went first, and Fu Gui chose thirty-six runs as the best plan.

Hearing that it was related to the Buddha’s head, the "old fox" Fu Gui changed his routine and staged an antique "mission impossible" with the wish and yellow smoke that followed closely. Fu Gui started the flickering mode, jumping back and forth between Lao Chaofeng and the "Treasure Squad", and his identity was constantly reversed, and the jokes were also densely presented! Who is the "charlatan" Fu Gui with? What kind of sparks will the four of the "Treasure Squad" collide?

Behind the scenes, Ge You carried the contrast to the end.　　

Professional rigor stimulates the creative enthusiasm of the whole crew

Like Fu Gui, who has a wonderful contrast in the preview, Ge You, who plays Fu Gui, also brings some surprises and laughter to the studio at any time. Lei Jiayin, who took the film for Ge You, said after the cooperation: "Uncle is a special uncle in acting. He has his own ideas, so he often sets the director in a wily and humorous way on the set, which leads to a lot of joy on the set. "

Li now feels that Ge You’s acting is a process of enjoyment. As a younger generation, he has learned a lot from Ge You. Xin Zhilei revealed that Ge You is a particularly childlike person. He will have a snowball fight with everyone on the set, and he will seriously ask "100,000 questions" around a line until it meets the needs of the role. Uncle’s rigorous attitude towards acting and his pursuit of the ultimate role have influenced the whole crew, so many wonderful moments in the film are created in such a collision.

1905 movie network news "This is the most played drama."

In an exclusive interview with 1905 Film Network, the director smiled and responded to Donnie Yen’s contrast performance in the film.

In the new film Search and Rescue, which was released on October 3rd, Donnie Yen changed the image of a kung fu superstar and played an ordinary father who lost his son. Together with the search and rescue personnel, he overcame many difficulties and sought hope for life.

Not only was he beaten the most, but Donnie Yen also contributed many firsts in the film: the first time he faced the camera, he burst into tears; For the first time, I starred in such a large-scale and high-intensity emotional drama; The first time shooting in the northeast location of MINUS 30 degrees and so on.

Some viewers commented: This is the most different Donnie Yen and the most touching Donnie Yen.

In Chi-Leung Law’s view, Search and Rescue is not only a breakthrough for Donnie Yen to jump out of his comfort zone, but also a simple reflection on family relations and the value of life through Donnie Yen’s "return to the ordinary".

"Before the accident comes, cherish every minute, pay more attention to your family and do something for the people you love. It doesn’t need much. It can be a hug and a good morning. "

"Sincerity"

Let Donnie Yen return to ordinary.

"Can only act, but can’t perform literary drama" is a stereotype of action actors by many audiences, and Chi-Leung Law is very opposed to this statement.

Especially after watching it, he was impressed by Donnie Yen’s acting skills and saw his determination to break through the comfort zone.

This two-way choice has made their cooperation in Search and Rescue. Just finished the first draft of the script, Chi-Leung Law showed it to Donnie Yen, who liked it very much.

Different from the master IP Man or the heroic policeman before him, Donnie Yen is interested in the "ordinary" texture of this role, and there are no heroes, only the stories of ordinary people and the problems that every ordinary family may encounter.

So, we see Ade played by Donnie Yen, who embodies many typical characteristics of Chinese father. On the surface, he is grumpy, rough and a little macho, hiding all his love and dedication to his family behind the scenes.

Chi-Leung Law interprets this: "You can say that this role has many shortcomings, but no one is perfect in real life. In the face of big and big, he has advantages, depending on which angle we look at it."

In the process of improving the script, the team also considered adding a more "tailored" character background for Donnie Yen’s role: for example, he could be a fireman or a policeman, or he had cancer and had a heavier burden, but finally decided to cut the complexity and return to the original intention of creating this story.

"Search and Rescue" don’t do a great thing, just want to do a very ordinary thing. Let ordinary people see their own lives when they see this movie. "

For this reason, the two words that Chi-Leung Law often said to Donnie Yen are "sincerity". "Acting can of course be skillful, but in many cases, it should be done with sincerity. I hope everyone can see that Donnie Yen plays this role with sincerity."

"Being beaten"

When Donnie Yen jumped out of the comfort zone,

His face was red and swollen, and he was beaten by people on the ground. The audience had never seen the "down and out" appearance of Kung Fu star Donnie Yen before.

Director Chi-Leung Law also responded with a smile: "They said that this is the most beaten play in Donnie Yen, and I confirmed that it is indeed the case."

Especially in the scene of rescuing abducted children, Ade, played by Donnie Yen, goes to the danger alone. When you expect him to beat the quartet with one enemy and ten, as in previous movies, what you see is a middle-aged man with limited strength, who endures punching and kicking again and again just to save innocent children.

Chi-Leung Law revealed that before the filming of this scene, the action director had designed many complicated routines, but Donnie Yen took the initiative to suggest that this design did not conform to his own characters.

"If you think the play is good-looking, there is only one reason, because he didn’t take it as an action play. He is just playing a father who wants to save his child. What attitude should he show? "Chi-Leung Law said." If there is no emotion, it is useless to play brilliantly. The audience will not go with you. "

This selfless state of devotion is also reflected in another climax scene. Faced with the misunderstanding of his wife and everyone, Ade, who is indisputable, did not hesitate to "sacrifice" himself in exchange for his son’s rescue opportunity. Strong emotional tension puts high demands on the actors’ performance.

Chi-Leung Law remembers that continuous shooting wrote five articles at that time, but he never reached the ideal state. He found a real event video similar to the film and showed it to Donnie Yen with music, which quickly reminded Donnie Yen of his family and found the feeling of the characters.

"He asked to try again, which is what you see now. He played well … He didn’t believe the play at first, but at that moment he believed it and did it. I also hope that there will be more such performances in Donnie Yen in the future, "Chi-Leung Law said.

Not only that, after his own part was filmed, Donnie Yen offered to stay on the scene and take a show for other actors, helping even the extras to find their state more quickly.

Chi-Leung Law recalled with emotion: "I don’t know if other plays are like this, but he didn’t leave the scene in this play, even without his play, he was always there. Let me see that he trusts the whole team and is willing to jump out of his comfort zone. "

"search and rescue"

Work miracles with faith

Before writing the script, Chi-Leung Law had seen a true news: the father left his 17-year-old son alone in the ice and snow because he lost his temper, and when he went back, he found that his son had disappeared, and finally found it after seven days.

During this period, too many incredible things happened, and public opinion changed from sympathy at the beginning to blaming and doubting the father. This story, which is both realistic and dramatic, gave Chi-Leung Law an impulse to create.

In the process of scriptwriting, Chi-Leung Law also put a lot of thoughts on real family problems.

Donnie Yen’s father, who bears great pressure of life alone, is busy with his work and ignores the care and communication for his wife and children, hiding his love and dedication in unknown places. This is also a dilemma that many families will face in reality.

Many of Cecilia Han’s lines were written by Mrs. Chi-Leung Law, such as the sentence: "After ten years of marriage with you, I have no job. Is it for myself?" It tells the voices of many housewives, which makes people feel the same.

In the movie, in the face of the huge accident of the loss of their son, Ade and his wife began to rethink the dribs and drabs of their past family life. Outside the play, Chi-Leung Law also hopes to guide the audience to think about what is the definition of happiness?

"Unhappy time in life is always more than happy time. Should we cherish every minute and do more things for the people you love, such as a hug and a good morning, which is already a great progress?"

This pursuit of "realism" is also reflected in the shaping of forest police and snow search and rescue teams. The creative team has communicated with the local ordinary police in Changbai Mountain many times to understand their living conditions.

What impressed Chi-Leung Law the most was that, unlike what they imagined, there were no earth-shattering stories in their lives, and they were more concerned with trivial matters for residents and tourists, guarding this land for decades.

In the actual search and rescue work, in the face of harsh natural environment and various unknown situations, it is often not technology or equipment, but the belief and responsibility of search and rescue team members.

"I really respect all the search and rescue team members. Many of them are voluntary. Everyone has worked hard and has to face the pressure of public opinion." Chi-Leung Law said, "The equipment is of course important, but the most important thing is the inner belief. You believe you can find it."

It is this belief that supports the father in the play to move forward all the way, and it is also the search and rescue team members who do not give up and make a miracle of life.

In the snowstorm, some people supported the continued search, while others thought it was hopeless. It seemed that the discussion was about search and rescue, but it was actually about life.

"The same is true in life. No one can predict whether there will be hope if you move on, but why not try a few more steps? There may be no result, but at least you still have faith," Chi-Leung Law said.

Just like the goldfish that runs through the film, it has completed the impossible survival in a harsh environment. It is the embodiment of "hope and love", accompanying the protagonist and the audience all the way forward.

The Interpretation of the Supreme People’s Court and the Supreme People’s Procuratorate on Several Issues Concerning the Application of Laws in Handling Criminal Cases Endangering Tax Collection and Management was adopted by the 1911th Meeting of the Judicial Committee of the Supreme People’s Court on January 8, 2024 and the 25th Meeting of the 14th Procuratorial Committee of the Supreme People’s Procuratorate on February 22, 2024. It is hereby promulgated and shall come into force as of March 20, 2024.

The Supreme People’s Procuratorate, the Supreme People’s Court

March 15, 2024

Fa Shi [2024] No.4

The Supreme People’s Procuratorate, the Supreme People’s Court

Interpretation of some problems on the application of law in handling criminal cases that endanger tax collection and management

(Adopted at the 1911th meeting of the Judicial Committee of the Supreme People’s Court on January 8, 2024 and the 25th meeting of the 14th Procuratorial Committee of the Supreme People’s Procuratorate on February 22, 2024, and shall come into force on March 20, 2024).

In order to punish crimes endangering tax collection and management according to law, according to the relevant provisions of the Criminal Law of People’s Republic of China (PRC) and the Criminal Procedure Law of People’s Republic of China (PRC), some issues concerning the application of law in handling such criminal cases are explained as follows:

Article 1 A taxpayer who makes a false tax return under any of the following circumstances shall be deemed as a means of deception or concealment as stipulated in the first paragraph of Article 201 of the Criminal Law:

(1) Forging, altering, transferring, concealing or destroying account books, accounting vouchers or other tax-related materials without authorization;

(two) to sign a "yin and yang contract" and other forms of concealment or decomposition of income and property in the name of others;

(3) falsifying expenditures, offsetting input tax or falsely reporting special additional deductions;

(four) providing false materials to defraud tax incentives;

(five) fabricating false tax basis;

(6) Other deception or concealment means adopted for non-payment or underpayment of taxes.

In any of the following circumstances, it shall be deemed as "failure to declare" as stipulated in the first paragraph of Article 201 of the Criminal Law:

(1) Taxpayers who have registered their establishment in the registration authority according to law have failed to declare their taxes due to taxable activities;

(2) Taxpayers who do not need to register their establishment with the registration authority according to law or fail to register their establishment according to law have taxable behaviors and are notified by the tax authorities according to law to declare but fail to declare their taxes;

(3) Other persons who knowingly fail to file tax returns according to law.

If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the first and second paragraphs, and the amount is relatively large, he shall be convicted and punished in accordance with the provisions of the first paragraph of Article 201 of the Criminal Law. The withholding agent promises to pay the tax on behalf of the taxpayer, and when it pays the after-tax income to the taxpayer, it shall be deemed that the withholding agent has "withheld and received the tax".

Article 2 Taxpayers who evade paying taxes of more than 100,000 yuan and more than 500,000 yuan shall be deemed as "a large amount" and "a huge amount" as stipulated in the first paragraph of Article 201 of the Criminal Law respectively.

The criteria for determining whether the withholding agent fails to pay or underpays the tax withheld or collected are "relatively large" or "huge" shall be in accordance with the provisions of the preceding paragraph.

Article 3 A taxpayer who has evaded paying taxes as stipulated in the first paragraph of Article 201 of the Criminal Law shall not be investigated for criminal responsibility if, before filing a case with the public security organ, the tax authorities have issued a notice of recovery according to law, paid the tax payable in full within the prescribed time limit or within the time limit approved for postponing or paying by installments, and fully fulfilled the administrative punishment decision made by the tax authorities. However, except for those who have been subjected to criminal punishment for evading tax payment within five years or have been given administrative punishment by tax authorities for more than two times.

If a taxpayer evades paying taxes and the tax authorities fail to issue a notice of recovery according to law, criminal responsibility shall not be investigated according to law.

Article 4 The "amount of tax evaded" as stipulated in the first paragraph of Article 201 of the Criminal Law refers to the total amount of taxes collected by the tax authorities that are not paid or underpaid within a certain tax payment period.

The "tax payable" stipulated in the first paragraph of Article 201 of the Criminal Law refers to the tax payable in accordance with the provisions of tax laws and administrative regulations in the year when taxable acts occur, excluding the value-added tax and customs duties collected by the customs and the tax paid in advance by taxpayers according to law.

The first paragraph of Article 201 of the Criminal Law stipulates that "the amount of tax evaded accounts for the percentage of tax payable", which refers to the ratio of the total amount of tax evaded by the actor in a tax year to the total amount of tax payable in that tax year; If the tax period is not determined according to the tax year, it shall be determined according to the ratio of the total amount of tax evasion of various taxes to the total amount of tax payable in that year in the year before the last tax evasion. If the duration of the tax obligation is less than one tax year, it shall be determined according to the ratio of the total amount of tax evasion of various taxes to the total amount of tax payable during the actual tax obligation period.

Tax evasion spans several tax years. As long as the amount and percentage of tax evasion in one tax year reach the standard stipulated in the first paragraph of Article 201 of the Criminal Law, it constitutes the crime of tax evasion. The amount of tax evasion in each tax year shall be calculated cumulatively, and the percentage of tax evasion to tax payable shall be determined according to the highest value of the percentage of tax evasion in each tax year.

"Untreated" as stipulated in the third paragraph of Article 201 of the Criminal Law includes administrative treatment and criminal treatment.

Article 5 Whoever refuses to pay taxes by violence or threat in any of the following circumstances shall be deemed as "serious" as stipulated in Article 202 of the Criminal Law:

(a) the ringleaders who gather people to resist taxes;

(two) intentional injury caused minor injuries;

(3) Other serious circumstances.

If the act of refusing to pay taxes causes serious injury or death to others, which conforms to the provisions of Article 234 or Article 232 of the Criminal Law, he shall be convicted and punished for the crime of intentional injury or intentional homicide.

Article 6 If a taxpayer fails to pay the tax payable in order to avoid the tax authorities from recovering it, it shall be deemed as "taking the means of transferring or concealing property" as stipulated in Article 203 of the Criminal Law:

(1) Abandoning due creditor’s rights;

(2) Transferring property without compensation;

(3) Trading at an obviously unreasonable price;

(4) Concealing property;

(5) Failing to perform tax obligations and leaving the supervision of tax authorities;

(6) transferring or concealing property by other means.

Article 7 In any of the following circumstances, it shall be deemed as "falsely reporting exports or other deceptive means" as stipulated in the first paragraph of Article 204 of the Criminal Law:

(1) Declaring export tax refund by using special VAT invoices that are falsely issued, illegally purchased or obtained by other illegal means or other invoices that can be used for export tax refund;

(2) Declaring the export business that has not been taxed or exempted as the export business that has been taxed;

(3) Declaring export tax rebates under the guise of other people’s export business;

(four) although there are exports, but the name, quantity, unit price and other elements of the taxable export business are fictitious, and the export tax rebate is declared by inflating the export tax rebate;

(5) Forging or signing a false sales contract, or obtaining export-related documents and vouchers such as export declaration forms and transport documents by illegal means such as forging or altering, and reporting export tax rebates by fabricating export facts;

(six) after the goods are exported, they are transferred to China or the same kind of goods from abroad are transferred to China for circular import and export, and the export tax rebate is declared;

(seven) falsely reporting the functions and uses of export products, and declaring products that do not enjoy the tax refund policy as tax refund products;

(8) defrauding export tax rebates by other deceptive means.

Article 8 Whoever defrauds the state of export tax refund in an amount of more than 100,000 yuan, more than 500,000 yuan and more than 5 million yuan shall be deemed as "large amount", "huge amount" and "especially huge amount" as stipulated in the first paragraph of Article 204 of the Criminal Law respectively.

Under any of the following circumstances, it shall be deemed as "other serious circumstances" as stipulated in the first paragraph of Article 204th of the Criminal Law:

(1) Making false declaration of export tax rebate for more than three times within two years, and defrauding the state tax by more than 300,000 yuan;

(2) Having received criminal punishment or administrative punishment for defrauding the state export tax rebate for more than two times within five years, and having cheated the state export tax rebate for an amount of more than 300,000 yuan;

(three) the state tax was defrauded of more than 300 thousand yuan and could not be recovered before prosecution;

(4) Other serious circumstances.

Under any of the following circumstances, it shall be deemed as "other particularly serious circumstances" as stipulated in the first paragraph of Article 204th of the Criminal Law:

(1) Making false declarations of export tax rebates for more than five times within two years, or defrauding export tax rebates as the main business, and defrauding the state tax of more than 3 million yuan;

(2) Having received criminal punishment or administrative punishment for defrauding the state export tax rebate for more than two times within five years, and committing the act of defrauding the state export tax rebate for more than three million yuan;

(three) the state tax was defrauded of more than three million yuan and could not be recovered before prosecution;

(4) Other particularly serious circumstances.

Article 9 Whoever defrauds the state of export tax rebate without actually obtaining the export tax rebate may be given a lighter or mitigated punishment according to the accomplished crime.

Intermediary organizations and their personnel engaged in freight forwarding, customs declaration, accounting, taxation, foreign trade comprehensive services, etc., in violation of the relevant provisions of the state on import and export operations, provide false documents for others, resulting in others defrauding the state of export tax rebates, and if the circumstances are serious, criminal responsibility shall be investigated in accordance with the provisions of Article 229 of the Criminal Law.

Article 10 Under any of the following circumstances, it shall be deemed as "falsely issuing special invoices for value-added tax or other invoices for defrauding export tax refund or tax deduction" as stipulated in the first paragraph of Article 205 of the Criminal Law:

(1) Issuing special invoices for value-added tax and other invoices for defrauding export tax rebates and tax deduction without actual business;

(2) Having actual deductible business, but issuing special invoices for value-added tax that exceed the tax corresponding to the actual deductible business, and other invoices for defrauding export tax rebates and deducting taxes;

(3) Issuing special invoices for value-added tax and other invoices for defrauding export tax rebates and tax deduction through fictitious trading entities for businesses that cannot be deducted according to law;

(4) Illegally tampering with electronic information related to special invoices for value-added tax or other invoices used for defrauding export tax rebates and tax deduction;

(five) in violation of regulations by other means.

For the purpose of inflating performance, financing, loans, etc., it is not for the purpose of defrauding taxes, and there is no loss caused by tax fraud due to deduction, it is not punished for this crime, and if it constitutes other crimes, criminal responsibility shall be investigated for other crimes according to law.

Article 11 Whoever falsely makes out special invoices for value-added tax or other invoices used to defraud export tax rebates or deduct taxes, with the tax amount of more than 100,000 yuan, shall be convicted and punished in accordance with the provisions of Article 205 of the Criminal Law; The amount of falsely making out tax is more than 500,000 yuan and more than 5 million yuan, which shall be deemed as "large amount" and "huge amount" as stipulated in the first paragraph of Article 205 of the Criminal Law respectively.

Under any of the following circumstances, it shall be deemed as "other serious circumstances" as stipulated in the first paragraph of Article 205th of the Criminal Law:

(1) The amount of tax that cannot be recovered reaches more than 300,000 yuan before public prosecution is initiated;

(2) Having been subjected to criminal punishment or administrative punishment for more than two times for falsely issuing invoices within five years, and falsely issuing special invoices for value-added tax or other invoices for defrauding export tax rebates and tax deduction, with the amount of falsely issuing taxes being more than 300,000 yuan;

(3) Other serious circumstances.

Under any of the following circumstances, it shall be deemed as "other particularly serious circumstances" as stipulated in the first paragraph of Article 205th of the Criminal Law:

(a) before the prosecution, the amount of tax that cannot be recovered reached more than 3 million yuan;

(2) Having been subjected to criminal punishment or administrative punishment for more than two times for falsely issuing invoices within five years, and falsely issuing special invoices for value-added tax or other invoices for defrauding export tax rebates and tax deduction, with the amount of falsely issuing taxes being more than 3 million yuan;

(3) Other particularly serious circumstances.

In the name of the same purchase and sale business, false invoices for input value-added tax, other invoices for defrauding export tax rebates and tax deduction, and false expenses, shall be calculated by the larger amount.

Whoever falsely makes out a forged special VAT invoice and meets the standards stipulated in this article shall be investigated for criminal responsibility for the crime of falsely making out a special VAT invoice.

Article 12 Under any of the following circumstances, it shall be deemed as "falsely issuing invoices other than those stipulated in Article 205 of the Criminal Law" as stipulated in the first paragraph of Article 205 of the Criminal Law:

(1) Making invoices for others, for themselves, for others to make invoices for themselves or introduce others without actual business;

(2) Having actual business, but issuing invoices for others, for themselves, for others to introduce others, which are inconsistent with the commodity name, service name, quantity and amount of goods in actual business;

(3) Illegally tampering with electronic information related to invoices;

(four) in violation of regulations by other means.

Thirteenth any of the following circumstances shall be deemed as "serious circumstances" as stipulated in the first paragraph of Article 205th of the Criminal Law:

(1) Falsely issuing invoices with a face value of more than 500,000 yuan;

(2) Falsely issuing more than 100 invoices with a face value of more than 300,000 yuan;

(3) Having received criminal punishment or administrative punishment twice or more for falsely issuing invoices within five years, and falsely issuing invoices, with the par value reaching more than 60% of the standards specified in the first and second paragraphs.

Under any of the following circumstances, it shall be deemed as "the circumstances are particularly serious" as stipulated in the first paragraph of Article 205th of the Criminal Law:

(1) Falsely issuing invoices with a face value of more than 2.5 million yuan;

(2) Falsely issuing more than 500 invoices with a face value of more than 1.5 million yuan;

(3) Having received criminal punishment or administrative punishment twice or more for falsely issuing invoices within five years, and falsely issuing invoices, with the par value reaching more than 60% of the standards specified in the first and second paragraphs.

Whoever makes out false invoices and reaches the standards stipulated in the first paragraph of this article shall be investigated for criminal responsibility for the crime of making out false invoices.

Article 14 Whoever forges or sells forged special VAT invoices under any of the following circumstances shall be convicted and punished in accordance with the provisions of Article 206 of the Criminal Law:

(a) the face tax is more than one hundred thousand yuan;

(2) Forging or selling more than ten forged special invoices for value-added tax with a face tax of more than 60,000 yuan;

(three) the illegal income of more than ten thousand yuan.

Forging or selling forged special invoices for value-added tax with a face tax of more than 500,000 yuan, or more than 50 copies with a face tax of more than 300,000 yuan, shall be deemed as "a large quantity" as stipulated in the first paragraph of Article 206 of the Criminal Law.

Within five years, those who have received criminal punishment or more than two administrative punishments for forging or selling forged special invoices for value-added tax, and have forged or sold forged special invoices for value-added tax, whose face tax amount reaches more than 60% of the standard stipulated in the second paragraph of this article, or whose illegal income is more than 50,000 yuan, shall be deemed as "other serious circumstances" as stipulated in the first paragraph of Article 206 of the Criminal Law.

Forging or selling forged special invoices for value-added tax with a face tax of more than 5 million yuan, or more than 500 copies with a face tax of more than 3 million yuan, shall be deemed as "a huge amount" as stipulated in the first paragraph of Article 206 of the Criminal Law.

Within five years, those who have received criminal punishment or more than two administrative punishments for forging or selling forged special invoices for value-added tax, and have forged or sold forged special invoices for value-added tax, whose face tax amount reaches more than 60% of the standard stipulated in the fourth paragraph of this article, or whose illegal income is more than 500,000 yuan, shall be deemed as "other particularly serious circumstances" as stipulated in the first paragraph of Article 206 of the Criminal Law.

Whoever forges and sells the same special VAT invoice shall be punished as the crime of forging and selling forged special VAT invoices, and the quantity shall not be counted repeatedly.

Whoever alters a special VAT invoice shall be punished as forging a special VAT invoice.

Article 15 Whoever illegally sells special invoices for value-added tax shall be convicted and punished in accordance with the conviction and sentencing standards in Article 14 of this Interpretation.

Article 16 Whoever illegally purchases special VAT invoices or purchases forged special VAT invoices with a face tax of more than 200,000 yuan, or more than 20 invoices with a face tax of more than 100,000 yuan, shall be convicted and punished in accordance with the provisions of the first paragraph of Article 208th of the Criminal Law.

Illegal purchase of two kinds of special invoices for value-added tax, true and false, the cumulative amount of calculation, do not implement combined punishment for several crimes.

Those who buy forged special VAT invoices and sell them are convicted and punished for selling forged special VAT invoices; Illegal purchase of special VAT invoices is used to defraud tax deduction or export tax refund, and at the same time constitutes the crime of illegal purchase of special VAT invoices, the crime of falsely issuing special VAT invoices and the crime of defrauding export tax refund, and shall be convicted and punished in accordance with the provisions of heavier punishment.

Article 17 Whoever forges, manufactures or sells other invoices forged or manufactured without authorization for defrauding export tax rebates or tax deduction shall be convicted and punished in accordance with the provisions of the first paragraph of Article 209 of the Criminal Law:

(a) the face value can be refunded or deducted by more than 100,000 yuan;

(2) Forging, manufacturing or selling more than ten forged or manufactured invoices without authorization, and the face value can be refunded or deducted by more than 60,000 yuan;

(three) the illegal income of more than ten thousand yuan.

Forging, manufacturing or selling other forged or unauthorized invoices that can be used to defraud export tax rebates and tax deductions, where the face value of the invoices can be refunded or deducted more than 500,000 yuan, or where more than 50 invoices can be refunded or deducted more than 300,000 yuan, shall be deemed as "a huge amount" as stipulated in the first paragraph of Article 209 of the Criminal Law; Forging, manufacturing or selling other forged or unauthorized invoices that can be used to defraud export tax rebates and tax deductions, where the face value of the invoices is more than 5 million yuan, or more than 500 invoices with the face value being more than 3 million yuan, shall be deemed as "extremely huge" as stipulated in the first paragraph of Article 209 of the Criminal Law.

Whoever forges, manufactures or sells invoices stipulated in the second paragraph of Article 209 of the Criminal Law without authorization shall be convicted and punished in accordance with the provisions of that paragraph in any of the following circumstances:

(1) The face value is more than 500,000 yuan;

(2) Forging, manufacturing or selling more than 100 forged or unauthorized invoices with a face value of more than 300,000 yuan;

(three) the illegal income of more than ten thousand yuan.

Forging, manufacturing or selling invoices stipulated in the second paragraph of Article 209 of the Criminal Law without authorization shall be deemed as "serious" in any of the following circumstances:

(a) the face value of more than two million five hundred thousand yuan;

(2) Forging, manufacturing or selling more than 500 forged or unauthorized invoices with a face value of more than 1.5 million yuan;

(three) the illegal income of more than fifty thousand yuan.

Whoever illegally sells other invoices for defrauding export tax rebates or deducting taxes shall be convicted and sentenced according to the provisions in paragraphs 1 and 2 of this article.

Whoever illegally sells invoices other than special invoices for value-added tax or invoices used to defraud export tax rebates or deduct taxes shall be convicted and sentenced in accordance with the provisions of paragraphs 3 and 4 of this article.

Eighteenth in any of the following circumstances, it shall be deemed as "a large number" as stipulated in the first paragraph of Article 210-1 of the Criminal Law:

(1) Holding forged special invoices for value-added tax or other invoices with a face value of more than 500,000 yuan; Or more than fifty copies with a face tax of more than 250,000 yuan;

(2) Holding forged invoices other than those specified in the preceding paragraph with a face value of more than 1 million yuan, or more than 100 copies with a face value of more than 500,000 yuan.

If the number, face value or face value of forged invoices reached more than five times the standard stipulated in the preceding paragraph, it shall be deemed as "a huge amount" as stipulated in the first paragraph of Article 210-1 of the Criminal Law.

Article 19 Whoever knowingly provides an account number, credit certificate or other assistance to another person who commits a crime endangering tax collection and management shall be punished as an accomplice in the corresponding crime.

Twentieth units to implement the crime of endangering tax collection and management of conviction and sentencing standards, in accordance with the provisions of this interpretation of the standards.

Article 21 If the crime of endangering tax collection and management is committed, resulting in national tax losses, and the actor pays back the tax, recovers the tax losses, and makes effective compliance and rectification, he may be given a lenient punishment; If the circumstances of the crime are minor and there is no need to be sentenced to punishment, prosecution may not be initiated or criminal punishment may be exempted; If the circumstances are obvious, minor and harmless, it will not be treated as a crime.

For the implementation of the provisions of this interpretation, the relevant acts are not prosecuted or exempted from criminal punishment, and it is necessary to give administrative punishment, administrative punishment or other punishment, which shall be transferred to the relevant competent authorities for handling according to law. The relevant competent authorities shall promptly notify the people’s procuratorate and the people’s court of the results.

Article 22 This Interpretation shall come into force as of March 20, 2024. Interpretation of the Supreme People’s Court on Several Issues Concerning the Application of the NPC Standing Committee’s Decision on Punishing the Crime of Falsely Making Out, Forging and Illegally Selling Special VAT Invoices (Fa Fa [1996] No.30), Interpretation of the Supreme People’s Court on Several Issues Concerning the Specific Application of Law in the Trial of Criminal Cases of Cheating Export Tax Refund (Fa Shi [2002] No.30) and Interpretation of the Supreme People’s Court on Several Issues Concerning the Specific Application of Law in the Trial of Criminal Cases of Tax Evasion and Refusal (No.30) If the judicial interpretations previously issued by the Supreme People’s Court and the Supreme People’s Procuratorate are inconsistent with this interpretation, this interpretation shall prevail.

Punish typical criminal cases that endanger tax collection and management according to law

Catalogue

1. The tax evasion case of a food company in Sichuan and Zheng Moumou.

2. A catering company in Beijing, Chen Mou and Gong Mou evaded the case of recovering tax arrears.

Third, Shi Moumou and others defrauded the export tax rebate case.

Four, a technology company in Zhenjiang, Hong Moumou, Zhou Mou and others defrauded the export tax rebate, and a trading company in Shenzhen falsely issued a special VAT invoice.

V. The case of Jin Moumou and others falsely issuing special VAT invoices.

Six, an industrial company in Shanghai, Zhang Moumou falsely issued a special VAT invoice.

7. A waterproof material company in Shandong and Xu Moumou falsely issued a special VAT invoice.

Eight, Yang’s false invoicing case

Case 1

Tax evasion case of a food company in Sichuan and Zheng Moumou

-entity enterprises actively pull losses and rectify after breaking the law, and are lenient according to law.

(1) Basic facts of the case

Defendant Sichuan Food Co., Ltd. is a small-scale food production enterprise with the qualification of general taxpayer. From 2017 to 2019, Zheng Moumou, the legal representative of the company, arranged for the company’s financial personnel to make false tax returns by deception and concealment, and evaded paying taxes totaling 1.27 million yuan, with the annual tax evasion rate ranging from 80% to 97%. On September 29, 2021, the tax authorities issued the Decision on Tax Treatment and the Decision on Tax Administrative Punishment to the defendant unit, ordering them to pay the evaded taxes and fines within a time limit. The defendant unit failed to pay on time. On October 14 of the same year, the tax authorities again served the defendant with the Notice of Tax Matters, limiting him to pay the above amount before the 28th of that month. After the expiration of the period, the defendant unit still failed to pay. On May 6, 2022, the tax authorities handed over the clues of the company’s suspected tax evasion crime to the public security organs. The public security organ filed a case for investigation the next day. Zheng surrendered himself after receiving the telephone notice from the public security organ. On March 6, 2023, the defendant unit issued a letter of commitment to the tax authorities to apply for an extension of tax payment in batches, which was approved, and paid part of the evaded tax on the 8 th of that month.

(II) Processing results

The People’s Procuratorate of Renshou County, Sichuan Province prosecuted a food company in Sichuan and Zheng Moumou for alleged tax evasion. Renshou County People’s Court of Sichuan Province held that the defendant company Sichuan Food Co., Ltd. made a false tax declaration or failed to declare by deception or concealment, and evaded paying a huge amount of tax, accounting for more than 30% of the tax payable, and failed to pay it after the tax authorities issued a notice of recovery according to law, which constituted a crime of tax evasion. The defendant Zheng Moumou, as the person in charge directly responsible for the defendant unit, also constitutes the crime of tax evasion. Renshou County People’s Court of Sichuan Province sentenced the defendant, a food company in Sichuan, to a fine for tax evasion; The defendant Zheng Moumou was sentenced to one year in prison, suspended for two years, and fined RMB30,000; The unpaid taxes shall be ordered to be recovered. After the verdict was pronounced in the first instance, there was no protest or appeal, and the judgment has taken legal effect.

(3) Typical significance

Taxation is the main source of national finance, which is taken from the people and used by the people. Paying taxes according to law is the basic obligation of citizens and the legal obligation of enterprises. Tax evasion damages national finance, disrupts economic order and erodes social integrity, which is not only illegal, but also constitutes a crime with a large amount. For tax evasion, on the one hand, we should punish according to law, warn taxpayers to enhance their awareness of paying taxes through "punishment", pay taxes according to law, and promote "governance" through "punishment"; On the other hand, we should also take into account the characteristics of tax revenue and the status quo of tax payment, and give taxpayers an opportunity to make up for it, instead of "killing them with one stick." According to the fourth paragraph of Article 201 of the Criminal Law, the tax authorities should deal with the criminal responsibility of tax evaders first, which not only gives taxpayers a chance to remedy, but also helps to recover tax losses in time. The defendant unit in this case is a welfare enterprise, which solves the employment of more than a dozen disabled employees and bears certain social responsibilities; Affected by the epidemic, the tax was not paid as scheduled after the incident; Before the court makes a judgment, it makes a plan to pay back the tax and gets the approval of the tax authorities. In order to effectively implement both "punishment" and "governance", the court, in conjunction with the tax authorities, conducted a business risk review of the defendant unit, and after the enterprise carried out compliance rectification, lenient punishment was given to the defendant unit and the defendant, effectively avoiding the adverse consequences of destroying an enterprise due to a case.

travel to watch industry

A catering company in Beijing, Chen Mou, Gongmou

Evade the case of recovering tax arrears

-the taxpayer does not pay attention to honesty and transfer property to bear criminal responsibility.

(1) Basic facts of the case

Defendants Chen Mou and Gong Mou jointly established a catering company in Beijing in 2006, with Chen Mou as the legal representative and Gong Mou as the supervisor. Later, the first branch and the second branch were established in 2007 and 2012 respectively, with Chen Mou as the person in charge. From 2012 to 2013, a catering company, the first branch and the second branch used 53 fake invoices from four companies, including Wal-Mart, which were deducted from the taxable income of corporate income tax in 2012 and 2013, and filed corporate income tax returns with the State Taxation Bureau of Shunyi District, Beijing. In July 2014, the Inspection Bureau of Shunyi District State Taxation Bureau conducted a tax inspection on a catering company, and then made an administrative decision. It was determined that the company used invoices that did not meet the requirements, and the taxable income in 2012 and 2013 was increased by a total of 3.69 million yuan. The enterprise income tax in 2012 and 2013 should be paid back by a total of 920,000 yuan, and the late payment fee should be paid. Defendants Chen Mou and Gong Mou established Hongmou Catering Company at the business address of the first branch, Shimou Catering Company at the business address of the second branch, opened a new account for the business use of the second company, and cancelled the first and second branches. At the same time, a catering company no longer applied for invoices, and the company account was no longer used after freezing. Through the above way,Escape from the Shunyi District State Taxation Bureau to recover taxes. By the time of the incident, there were still more than 820,000 yuan in taxes that could not be recovered. After the incident, a catering company paid back the unpaid enterprise income tax and late payment fee totaling more than 1.3 million yuan.

(II) Processing results

The People’s Procuratorate of Shunyi District of Beijing prosecuted a catering company, Chen Mou and Gongmou for allegedly evading the crime of recovering tax arrears. The Shunyi District People’s Court of Beijing held that the accounting books of the defendant unit were chaotic and the records were not standardized, and the evidence on file could not identify the actual and reasonable expenses related to income, so the tax should be paid back according to the amount identified in the tax treatment decision. The defendant unit fails to pay the tax payable by transferring or concealing property, which makes it impossible for the tax authorities to recover the unpaid tax, and the amount exceeds the standard of 10 thousand yuan stipulated in the criminal law, which has constituted the crime of evading the recovery of tax arrears. The Shunyi District People’s Court of Beijing sentenced a catering company of the defendant unit to a fine of RMB 850,000 yuan for evading the payment of tax arrears. Defendants Chen Mou and Gong Mou were sentenced to three years in prison, suspended for three years, and fined 850,000 yuan. After the verdict was pronounced in the first instance, the defendant Gong Mou appealed. After hearing the case, Beijing No.3 Intermediate People’s Court ruled that the appeal was dismissed and the original judgment was upheld.

(3) Typical significance

Although the tax arrears do not constitute a crime, it is not only a violation of the duty to pay taxes, but also a violation of the principle of good faith if the taxpayer has the ability to pay taxes and refuses to pay taxes. If the amount of tax that cannot be recovered reaches more than 10,000 yuan, it constitutes the crime of evading the recovery of tax arrears according to law. In this case, the defendant unit and the defendant evaded paying the unpaid tax by canceling the taxpayer, setting up a new company and opening a new account, and the amount reached more than 100,000 yuan. According to the law, they should be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and be fined not less than one time but not more than five times the unpaid tax. The people’s court sentenced the defendant unit and the defendant to punishment according to law, which not only effectively safeguarded the national tax order, but also safeguarded the market environment of honest management.

Case 3

Shi Moumou and others defrauded the export tax rebate case.

-"Low value and high reporting" will be severely punished for defrauding export tax rebates.

(1) Basic facts of the case

In December 2017, the defendant Shi Moumou registered and established Tongling Bomou Technology Co., Ltd. (hereinafter referred to as Bomou Company) and Tongling Jinmou Technology Co., Ltd. (hereinafter referred to as Jinmou Company). Among them, Bomou Company enjoys preferential tax policies as a software enterprise. Through the above two companies controlled by Shi Moumou, he wrote the blank chips purchased by 0.7 yuan at a unit price into the current sampling control software, and then inflated the price to 200 yuan. From January to August, 2019, in the name of selling current sampling control chips, Bomou Company falsely sold to Jinmou Company and falsely issued special VAT invoices. After that, Shi Moumou and Huang Mobo, the co-defendant, agreed that An Company in chibi city, Hubei Province, controlled by the latter, would export the current sampling control module of Jin Company on behalf of him, in the form of signing a false purchase contract, so that Jin Company would sell the current sampling control module to An Company at a unit price around 230 yuan, and then An Company and Hai Company established by Huang Mobo would sign a false purchase contract for the current sampling control module and export it to Hong Kong. After Shi arranged for others to pick up the goods in Hong Kong, he treated the current sampling control module as garbage. After the goods were exported, Shi Moumou, Huang Mobo and others raised US dollars, returned the funds, and settled the foreign exchange in Anmou Company. Jinmou Company mailed the special VAT invoice to Anmou Company, and Anmou Company applied to the tax authorities for export tax rebate with the above-mentioned falsely issued special VAT invoice and export customs declaration materials. From December 2018 to 2019,Anmou Company defrauded more than 5.7 million yuan of export tax refund through 149 special VAT invoices falsely issued by Jinmou Company. After deducting the export agent and other expenses, the balance was returned to Jinmou Company in the form of payment. After identification, the market value of current sampling control chip produced by Bo company is 1.32 yuan, and the market value of current sampling control module produced by Jin company is 7.31 yuan.

(II) Processing results

The People’s Procuratorate in the suburb of Tongling City, Anhui Province prosecuted Shi Moumou and others for allegedly defrauding export tax rebates. The people’s court in the suburb of Tongling City, Anhui Province held that the defendant Shi Moumou and others defrauded the export tax rebate of more than 5.7 million yuan by means of falsely reporting exports, and the amount was extremely huge, which constituted the crime of defrauding export tax rebates. The suburban people’s court of Tongling City, Anhui Province sentenced the defendant Shi Moumou to 11 years in prison for defrauding export tax rebates and fined him RMB 5 million. The defendants in the same case were sentenced to five to six years in prison and fined. After the verdict was pronounced in the first instance, the defendant Shi Moumou and others appealed. After trial, the Intermediate People’s Court of Tongling City, Anhui Province decided to maintain the conviction and sentencing of the defendants.

(3) Typical significance

The crime of defrauding export tax refund is one of the serious crimes that endanger tax collection and management. As an international practice, in order to encourage the export of domestic goods and enhance international competitiveness, the state allows domestic goods to enter the international market at a price excluding tax, that is, after the goods are exported, the tax paid in the domestic production and circulation links will be refunded to avoid international double taxation. Using this tax policy of the state, criminals falsely report exports or other deceptive means to disguise businesses that have not been exported or should not be refunded as tax-refundable businesses to defraud export tax rebates. This kind of behavior is essentially a fraud crime of illegal possession of state property, which has serious harm and should be severely punished according to law. Although the actor has exported, he fraudulently inflated the price of low-priced products, falsely issued special invoices for value-added tax, and defrauded the state for export tax rebates with inflated export tax rebates. The amount is particularly huge, causing huge property losses to the state, which should be severely cracked down according to law.

Case 4

A technology company in Zhenjiang, Hong Moumou and Zhou Mou defrauded the export tax rebate and a trading company in Shenzhen falsely issued a special VAT invoice.

-Punishing crimes related to falsely issuing special VAT invoices and defrauding export tax rebates according to law.

(1) Basic facts of the case

From 2014 to August 2017, in order to defraud the export tax rebate, the defendants Hong Moumou and Zhou Mou contacted a trading company in Shenzhen, the defendant unit, and when a trading company in Shenzhen purchased goods from an upstream mobile phone supplier such as a communication technology company in Guangdong, they signed a false mobile phone purchase contract with the upstream supplier in the name of four companies, including a technology company in Zhenjiang controlled by Zhou, providing false capital flow and adopting the method of separating tickets from goods. The special VAT invoice that the upstream supplier should have issued to a trading company in Shenzhen was issued to a company controlled by Zhou, thus obtaining a false special VAT invoice, and a trading company in Shenzhen charged a high billing fee. At the same time, in order to obtain the customs declaration documents for export tax rebate, a number of Hong Kong companies controlled by Hong Moumou signed false mobile phone export foreign trade contracts with companies controlled by Zhou, and rented "prop" mobile phones from others to pretend to be the mobile phones in foreign trade contracts for false customs declaration by borrowing goods and matching bills. Finally, the company controlled by Zhou made a false declaration to Zhenjiang State Taxation Bureau with the above-mentioned documentary procedures, and defrauded the national export tax rebate of more than 720 million yuan.

(II) Processing results

The People’s Procuratorate of Zhenjiang City, Jiangsu Province prosecuted Hong Moumou, Zhou Mou and others, a technology company in Zhenjiang and other units for allegedly defrauding export tax rebates, and a trading company in Shenzhen for allegedly falsely issuing special invoices for value-added tax. The Intermediate People’s Court of Zhenjiang City, Jiangsu Province sentenced a technology company in Zhenjiang, the defendant, to a fine of RMB 100 million for defrauding export tax rebates. The defendant Hong Moumou was sentenced to 14 years in prison and fined 726 million yuan; The defendant Zhou was sentenced to nine years in prison and fined RMB 5 million; Sentenced a defendant company in Shenzhen to a fine of RMB 500,000 for falsely issuing special VAT invoices; The defendants in the same case were sentenced to three to ten years in prison and fined. After the verdict was pronounced in the first instance, Zhou and other defendants appealed to a trading company in Shenzhen. After hearing the case, the Higher People’s Court of Jiangsu Province ruled that the appeal was rejected and the original judgment was upheld.

(3) Typical significance

In recent years, the crime of defrauding export tax rebate has developed in industrialization, resulting in huge tax losses for the country and extremely bad influence on the country’s export tax rebate policy and export trade activities. This kind of crime often involves many criminal chains, such as false opening, distribution of goods, customs declaration, underground money house, tax refund, etc., with fine internal division of labor, relative independence and collusion, showing the characteristics of industrialization, specialization and concealment. There are three gangs involved in this case, namely, "purchasing tax tickets, making fake exports, and declaring tax refund". The time and links for the defendants and the defendant units to participate are different, so they should be dealt with qualitatively according to the specific criminal acts they participated in. In the production and business activities of enterprises with real transactions, in order to earn the billing fee, it should be considered as a crime of falsely issuing special VAT invoices for upstream enterprises to others. Whoever falsely issues special VAT invoices for others knowing that they have the subjective intention of defrauding export tax rebates shall be convicted and punished as an accomplice in the crime of defrauding export tax rebates. At the same time, for the multi-link and multi-chain criminal acts such as tax fraud, it is not possible to judge whether it has caused the loss of national tax revenue according to a single link, but the whole chain should be comprehensively analyzed.

Case 5

Jin Moumou and others falsely issued special VAT invoices.

-Shell companies falsely issuing special VAT invoices should be severely cracked down.

(1) Basic facts of the case

From 2018 to before the incident, the defendant Jin Moumou hired defendants Chen Moumou, Li Moumou, Wang Moumou and others to register or purchase nearly 40 shell companies such as Shanghai Suimou Trading Co., Ltd. in the name of others. In the absence of any actual goods transaction, Jin Moumou paid 1.3%-2.2% of the invoice value to others, and accepted false special invoices for value-added tax issued by many companies in Shandong, Zhejiang and other places by means of separation of tickets and goods and circuitous payment of funds, with a total price tax of more than 380 million yuan and a tax amount of more than 46 million yuan. Later, through the fictitious purchase and sale of goods, Jin Moumou falsely issued special invoices for value-added tax to enterprises in Shanxi, Hebei, Shanghai and other places, with a total price tax of more than 220 million yuan, resulting in a tax deduction of more than 27 million yuan.

(II) Processing results

The People’s Procuratorate of Tiantai County, Zhejiang Province prosecuted Jin Moumou and others for allegedly falsely issuing special invoices for value-added tax. The Tiantai County People’s Court of Zhejiang Province held that the defendant Jin Moumou falsely made out special invoices for value-added tax for others and let others falsely make out special invoices for himself without real transactions, with a huge amount; Other co-defendants knew that Kim was still involved in falsely issuing special VAT invoices, which constituted the crime of falsely issuing special VAT invoices. The Tiantai County People’s Court of Zhejiang Province sentenced the defendant Jin Moumou to 14 years’ imprisonment and fined RMB 450,000. The defendants in the same case were sentenced to fixed-term imprisonment of three years to thirteen years and six months respectively, and fined. After the verdict was pronounced in the first instance, the co-defendant appealed. After trial, the Intermediate People’s Court of Taizhou City, Zhejiang Province ruled that the appeal was dismissed and the original judgment was upheld.

(3) Typical significance

The key to distinguishing special VAT invoice from other ordinary invoices is that it can deduct tax by ticket, which is also the core function of special VAT invoice. Criminals use this function of special invoices for value-added tax to make false deductions, defrauding state taxes, causing losses to state property and serious harm. Therefore, the criminal law provides severe legal punishment for the crime of falsely issuing special VAT invoices. According to the provisions of the Criminal Law, combined with the serious harm of the crime of falsely issuing special VAT invoices, whether it is for others, for yourself, for others to be themselves, or to introduce others, as long as it is falsely issued by using the tax deduction function of special VAT invoices, it belongs to the act of falsely issuing special VAT invoices. It is the key to crack down on the crime of falsely issuing special invoices for value-added tax by setting up shell companies.

Case 6

An industrial company in Shanghai and Zhang Moumou falsely claimed VAT.

Special invoice case

-Punish enterprises for issuing special VAT invoices to each other without real transactions according to law.

(1) Basic facts of the case

In August 2017, Zhang Moumou, the head of an industrial company in Shanghai, the defendant unit, falsely issued two special VAT invoices for the industrial company through a clothing company in Shanghai operated by Tang Moumou, with a total price tax of more than 220,000 yuan, of which more than 30,000 yuan has been declared and deducted. The following month, Zhang Moumou issued a special VAT invoice for the same tax for the clothing company in the name of a knitting and garment factory actually controlled by him, without any actual business dealings, to offset the tax.

In September, 2017, Zhang Moumou and Lu Mou, a salesman of an industrial company, made a fluff product company in Hebei falsely issue four special VAT invoices for the industrial company by paying the billing fee, with a total price tax of more than 380,000 yuan, of which more than 50,000 yuan has been declared and deducted.

During the period from September to December, 2017, when Zhang Moumou was operating an industrial company and a knitting factory, he asked the knitting factory to falsely issue 12 special invoices for value-added tax for the industrial company, with a total price tax of more than 1.01 million yuan, of which more than 140,000 yuan has been declared and deducted.

After the incident, the industrial company has paid all the taxes involved to the tax authorities.

(II) Processing results

The People’s Procuratorate of Songjiang District of Shanghai initiated a public prosecution against industrial company, Zhang Moumou and Lu for allegedly falsely issuing special VAT invoices. Shanghai Songjiang District People’s Court sentenced the defendant’s industrial company to a fine of RMB 30,000 for falsely issuing special VAT invoices. The defendant Zhang Moumou was sentenced to one year in prison and suspended for one year; The defendant Lu was detained for six months and suspended for six months. After the verdict was pronounced in the first instance, there was no protest or appeal, and the judgment has taken legal effect.

(3) Typical significance

Where the actors issue or circulate special VAT invoices to each other, and the output tax and input tax cannot offset each other, resulting in the loss of state tax, criminal responsibility shall be investigated for the crime of falsely issuing special VAT invoices. For the purpose of inflating performance and other purposes, those who engage in counter-opening or ring-opening activities, which have not caused national tax losses, shall not be punished as crimes of falsely issuing special invoices for value-added tax, and those who constitute other crimes shall be investigated for criminal responsibility with corresponding crimes. In handling cases, we should pay attention to the essential points of "falsely issuing special invoices for value-added tax and causing national tax losses", comprehensively examine and identify crimes from the aspects of whether the actors have the intention to defraud taxes subjectively, whether they have paid taxes objectively and caused tax losses, and strictly distinguish between violations and illegal crimes.

Case 7

A waterproof material company in Shandong and Xu Moumou falsely made VAT.

Special invoice case

-entity enterprises shall be treated leniently according to law for enterprise compliance rectification.

(1) Basic facts of the case

From June 2019 to September 2021, Gou Moumou (handled separately) registered a number of shell companies in the name of others, and falsely issued special VAT invoices to many enterprises in Jiangsu, Henan, Zhejiang, Fujian, Shandong and other places without real goods transactions, with a tax amount of 7.39 million yuan. Among them, in September 2019, a waterproof material company in Shandong (hereinafter referred to as waterproof company) falsely issued 22 special invoices for value-added tax for it through a shell company controlled by Gou Moumou in order to deduct taxes, and the tax amount was more than 270,000 yuan. From August to October, 2019, Xu also falsely issued 59 special invoices for value-added tax to two companies, including a waterproof building materials company in Xiamen, where he was an executive, through a shell company controlled by Gou Moumou, with a tax amount of more than 750,000 yuan. All the above invoices are used for deduction, and the input tax has been transferred out after the incident.

In April 2022, the case was transferred to the People’s Procuratorate of Shouguang City, Shandong Province for review and prosecution by the Public Security Bureau of Shouguang City, Shandong Province. After the case was transferred for review and prosecution, Xu said that he pleaded guilty and took the initiative to apply for the start of corporate compliance procedures for waterproof companies and voluntarily carried out compliance rectification. After on-the-spot investigation, the procuratorial organ learned that the waterproof company has been operating normally since it was incorporated in 2015, and its products have good development prospects and potential, with an annual output value of 30 million to 50 million, which has made a certain contribution to the local economic development. Compliance rectification is conducive to the long-term business development of the enterprise. In November 2022, the procuratorial organ decided to apply the enterprise compliance and third-party supervision and evaluation mechanism to the waterproof company.

(II) Processing results

The procuratorial organ invited Shouguang City Management Committee of the third-party supervision and evaluation mechanism for enterprise compliance to set up a third-party supervision and evaluation organization composed of local tax authorities’ staff and lawyers to guide and urge waterproof companies to formulate compliance rectification plans, clarify the key contents of enterprise-specific compliance rectification, and establish and improve relevant compliance management systems. Waterproof company employs a professional compliance team to carry out compliance rectification according to the compliance plan for legal affairs, taxation and other fields, and to carry out rule of law education for management personnel. After the rectification of enterprise compliance, Xu Moumou and enterprise managers put down their ideological burdens and actively organized production and business activities. At the same time, the procuratorial organs strengthen the guidance for the standardized operation of enterprises involved, and urge enterprises to enter a benign development track. In April, 2023, it was assessed by a third-party organization that the waterproof company had completed effective compliance rectification.

In October 2023, the People’s Procuratorate of Shouguang City, Shandong Province decided not to prosecute the waterproof company with reference to the conclusion of the compliance inspection; Prosecute Xu for allegedly falsely issuing special invoices for value-added tax, and put forward lenient sentencing suggestions. The People’s Court of Shouguang City, Shandong Province sentenced the defendant Xu Moumou to two years’ imprisonment, suspended for two years, and fined RMB 20,000. After the verdict was pronounced in the first instance, there was no protest or appeal, and the judgment has taken legal effect. After a return visit, it is known that the waterproof company is operating normally, the output value remains stable and the employees on the job are stable.

(3) Typical significance

In the compliance reform of enterprises involved, procuratorial organs should give full play to their role, accurately grasp the applicable conditions for compliance rectification, and rely on the third-party supervision and evaluation mechanism management Committee to ensure that cases are properly handled and compliance is effectively carried out. It is necessary to comprehensively consider the alleged charges of the case, the type, scale, business scope and main business of the enterprise involved, set up a third-party organization in a targeted manner, and focus on the problems existing in the internal governance structure, rules and regulations, personnel management, etc., which are closely related to the suspected crimes of enterprises, and urge enterprises to formulate special compliance rectification plans and build an effective compliance management system. In handling cases, according to the criminal facts, circumstances and performance in compliance rectification of the enterprises and personnel involved, decisions can be made respectively according to law, and the units that effectively comply with the rectification are relatively not prosecuted; If the person who is directly responsible does not meet the conditions for non-prosecution, a public prosecution shall be initiated according to law, and suggestions for lenient sentencing shall be put forward.

Case 8

Yang falsely invoiced the case.

-Falsely issuing ordinary invoices may also constitute a crime.

(1) Basic facts of the case

From 2014 to 2022, the defendant Yang registered and established 11 companies in the name of close relatives or others. In the absence of actual business, through the introduction of middlemen Liu (handled separately), Fu Moumou (handled separately) and others, 11 companies were used to falsely open ordinary VAT invoices by means of false accounting and capital return, from which they received benefits of 0.5%-1.5% of the face value, with a total profit of more than 3.4 million yuan. After inspection by the tax authorities, Yang falsely issued 14,370 ordinary VAT invoices through the above 11 companies, with a cumulative face value of more than 1.2 billion yuan.

(II) Processing results

The People’s Procuratorate of Tianjin Binhai New Area prosecuted Yang for allegedly falsely invoicing. The People’s Court of Tianjin Binhai New Area held that the defendant Yang violated the national tax collection and management regulations and falsely issued ordinary invoices for others without actual business activities, which constituted the crime of falsely issuing invoices, and the circumstances were particularly serious. Tianjin Binhai New Area People’s Court sentenced Yang to six years’ imprisonment and fined 200,000 yuan for the crime of falsely issuing invoices. After the verdict was pronounced in the first instance, there was no protest or appeal, and the judgment has taken legal effect.

(3) Typical significance

Although the ordinary invoice has no tax deduction function compared with the special VAT invoice, it is the original evidence of accounting, and it is also an important basis for law enforcement inspection by audit institutions and tax authorities. There are relevant regulations on the printing, collection and issuance of invoices. In order to obtain illegal benefits, criminals engage in illegal and criminal acts of falsely issuing invoices, and provide convenience for tax evasion, tax fraud, financial fraud, corruption and bribery, squandering public funds, money laundering and other illegal crimes, which seriously disrupt the market economic order, encourage the spread of corruption, and corrupt the social atmosphere, with serious social harm. In 2011, the Criminal Law Amendment (VIII) added the crime of false invoicing, which did not require a specific purpose or the harmful result of tax loss, and complied with the needs of social governance. By setting up a number of shell companies, the perpetrator fraudulently made out invoices from the tax authorities. The number and amount of false invoices were extremely huge, and the circumstances were particularly serious. Although there was a confession and voluntary confession, the court sentenced him to six years in prison, which reflected the attitude of punishing the crime of false invoices according to law.

Original title: "signing a" yin and yang contract "is a means of tax evasion! "two highs" are clear.

Read the original text

The State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:

　　　　In order to strengthen the collection and management of value-added tax and plug the loopholes, the State Administration of Taxation has decided to comprehensively popularize and apply the red-letter VAT special invoice notice management system (hereinafter referred to as the red-letter invoice notice management system). The relevant work is hereby notified as follows:

　　　　I. Systematic training

　　　　(A) tax training

　　　　The State Administration of Taxation is responsible for organizing the training of teachers’ classes in all provinces. Each province is responsible for the training of relevant personnel in this province, and the training work was completed before September 30, 2008. The specific training arrangements are as follows:

　　　　1. In the middle and late September of 2008, the State Administration of Taxation organized and completed the training of teachers in all provinces of China. The time, place and participants will be notified separately.

　　　　2. Before September 30, 2008, the provinces shall be responsible for organizing and completing the training of personnel in specific operating positions in the province.

　　　　(B) Enterprise-side training

　　　　From October 1, 2008 to November 30, 2008, all localities should complete the training of anti-counterfeiting and tax-controlled enterprises.

　　　　For enterprises that have been upgraded to a multi-ticket system with one machine, the training is conducted in a free and centralized way, and the competent tax authorities are responsible for providing training places and doing a good job in publicity and organization. Service units around the country provide training teachers free of charge. The training content includes tax personnel’s preaching on the relevant business policies and regulations of red-letter VAT special invoices, and service unit personnel’s introduction on the upgrading and operation of the invoicing system.

　　　　For enterprises that have not been upgraded to one-machine-multi-ticket system, service units should also carry out training on one-machine-multi-ticket billing system. For the specific training scheme, refer to the Notice of State Taxation Administration of The People’s Republic of China on Implementing the One-machine-multi-ticket System for VAT Anti-counterfeiting and Tax Control (Guo Shui Fa [2006] No.78).

　　　　Second, the system upgrade

　　　　(A) tax upgrade work

　　　　Before September 30, 2008, the State Administration of Taxation will organize relevant software development units to complete the upgrade of relevant systems of the State Administration of Taxation in all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans. The specific arrangements will be notified separately.

　　　　(B) Enterprise-side upgrade work

　　　　All localities should complete the upgrading of the enterprise-side billing system from October 1st to November 30th, 2008. For different versions of the billing system, the upgrading methods are different. The specific methods are as follows:

　　　　1 for enterprises that have been upgraded to a multi-ticket system, in principle, enterprises should use the upgrade CD to complete the software upgrade themselves. The upgraded CD-ROM will be distributed free of charge when the enterprise participates in the training. In case of unsuccessful upgrade or abnormal system, local service units will provide free on-site upgrade service.

　　　　2. For enterprises that have not been upgraded to a multi-ticket system with one machine, the upgrading scheme shall refer to the requirements of documentNo. [2006]78 of the State Administration of Taxation.

　　　　3. Host sharing system enterprises need to upgrade the upper software, and the upgrade work is completed by the service unit.

　　　　4. The tax authorities need to load the bottom layer of the golden tax card and upgrade the upper layer software to open the special VAT invoice system on behalf of the tax authorities, and the tax authorities will assist the service units to complete it together.

　　　　Third, the system operation

　　　　From October 1, 2008, the national tax system must use the red-ink invoice notice management system to issue the Notice of Issuing Special VAT Invoices in Red-ink (hereinafter referred to as the Notice), and stop using the original method to issue the Notice. Enterprises must complete the upgrading of the billing system before November 30, 2008, and the upgraded enterprises will use the new billing system to issue red-ink VAT invoices from the date of upgrading.

　　　　IV. Relevant requirements

　　　　(1) From October 1, 2008, all competent tax authorities shall designate relevant post personnel to issue and manage the Notice through the upgraded VAT anti-counterfeiting and tax-controlled tax terminal system. The abnormal information found in the issuance and verification of the Notice and the verification of tax returns shall be promptly transferred to the audit and inspection post by the relevant post personnel for verification and handling.

　　　　(II) According to the actual situation of the trial operation of the red-ink invoice notice management system, the State Administration of Taxation has revised the application form for issuing special red-ink VAT invoices and the notice form. See the annex for the new form format. From October 1, 2008, the new form will be uniformly used for enterprises that newly apply for issuing special red-ink VAT invoices.

　　　　(3) The certified invoices are special VAT invoices that cannot be certified, and the certified post personnel must confirm and save the results that cannot be certified in the certification subsystem.

　　　　(4) When the enterprise declares, the personnel who declare the collection post shall strictly examine whether the red-ink special VAT invoice has been issued and obtained the effective Notice, and those who have not obtained the effective Notice shall be transferred to the examination post in time, and the examination post personnel shall check and deal with it in accordance with relevant regulations.

　　　　(5) After the upgrading of the enterprise billing system, the Notice issued in the original way must be issued before November 30, 2008, and after December 1, 2008, it can no longer be used as the basis for issuing red-ink VAT invoices. For the Notice issued by the original method, when issuing a special red-ink VAT invoice, the number of the Notice must be entered according to the 16-digit coding rule, which is: 1234569911+6 digits of the Notice number issued by the original method (if the number of the Notice issued by the original method exceeds 6 digits, the next 6 digits will be taken; If it is less than 6 digits, then add 0 before the original number).

　　　　(VI) The upgrade involves a wide range and the time is short. Local tax authorities should attach great importance to it, seriously organize and implement it, do a good job in publicity and guidance for taxpayers by various means, and supervise local service units to distribute CDs to all enterprises free of charge. It is not allowed to charge various fees or tie-in equipment by this upgrade.

　　　　Please contact the call center of the State Administration of Taxation (400-811-2366) if there are any problems in the implementation of the local governments.

　　　　Attachment: 1.
Application Form for Issuing Special VAT Invoice in Red Letter

　　　　　　　　　 2.
Notice of issuing special VAT invoice in scarlet letter　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　

　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　State Administration of Taxation (SAT)

　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　Press release issued on 25th August, 2008