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title="分享到QQ空间" href="#" class="bds_qzone" data-cmd="qzone"></a><a title="分享到新浪微博" href="#" class="bds_tsina" data-cmd="tsina"></a><a title="分享到腾讯微博" href="#" class="bds_tqq" data-cmd="tqq"></a><a title="分享到微信" href="#" class="bds_weixin" data-cmd="weixin"></a><a href="#" class="bds_more" data-cmd="more"></a></div> <script> window._bd_share_config={"common":{"bdSnsKey":{},"bdText":"","bdMini":"2","bdMiniList":false,"bdPic":"","bdStyle":"0","bdSize":"16"},"share":{}};with(document)0[(getElementsByTagName('head')[0]||body).appendChild(createElement('script')).src='http://bdimg.share.baidu.com/static/api/js/share.js?v=89860593.js?cdnversion='+~(-new Date()/36e5)]; </script></div> </div> <div class="article-content-wrapper"> <div class="article-content"> <div class="qhd-content"> {dede:field.body/} </div> </div> </div> <br /> <p align="justify" class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">合</span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><font face="Microsoft YaHei UI">理的纳税是会计与企业主应当做的，不浪费税款，不让企业增加比必要的税负，即可以称之为税筹，<br /> 但如果有人告诉你可以帮您避税，甚至可以不交税，特别这个人是一个有着注册会计师、注册税务师的头衔，<br /> 且出过多本税务筹划的书籍的</font><font face="Microsoft YaHei UI">“专家”。那么很少有企业主能够经得起诱惑，</font></span><b><span class="15" style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">但实施告诉我们，再高的头衔，<br /> 再过硬的知识储备，在金税四的大数据下也很难做到避税</span></b><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">。双乾财税顾问今天给大家介绍，<br /> 即一个高学历、高职称的税筹专家，如何被税警抓捕的故事。</span></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p align="justify" class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><b><span class="15" style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><font face="Microsoft YaHei UI">一、</font><font face="Microsoft YaHei UI">“税筹专家虚”想利用多家企业虚开发票</font></span></b></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p align="justify" class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 既然是“税筹专家”，还是对我国的税收政策及税收优惠政策有一定的了解。该专家团伙，<br /> 即利用这些所谓的税收洼地，及有增值税返还的园区注册原始出票公司。利用这些原始出票公司，<br /> 向其控制的其他企业，</span><b><span class="15" style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">开具虚实结合的增值税发票</span></b><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">。（这是很高明的地方，<br /> 因为开票公司与下游中转票公司的发票往来夹杂了真实业务，税务部门一时半会是无法理清其关系的）</span></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p align="justify" class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 该团伙又利用企业零星开支、员工工资等手段，通过注册的400多家空壳公司，不断放大销项税，<br /> 最后将销项税传到至末端的开票公司，在用末端开票公司，对外虚开增值税发票。</span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.45pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><font face="Microsoft YaHei UI">收取</font><font face="Microsoft YaHei UI">3%~6%的开票费。<br /> <br /> <br /> <img alt="“税筹专家虚”想利用多家企业虚开发票" src="/uploads/allimg/231117/1-23111G0525JO.jpg" style="width: 600px; height: 600px;" /></font></span></span><br /> </p> <p align="justify" class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">整个发票流通的过程，不可谓不复杂。而末端开票的企业，也多为小规模纳税人，或咨询服务类公司。</span><br /> <b><span class="15" style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">这类公司由于不需要货物流的配合，一般人会认为是比较安全的虚开。</span></b></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p align="justify" class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><b><span class="15" style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">二、大数据系统预警，税警开始对其稽查。</span></b></span><b><span class="15" style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><o:p></o:p></span></b></p> <p class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 现在的金税系统已经想到职能，如果只是对属于系统了解，而对计算机系统不了解，哪税筹一定是害人害己。<br /> 尽管我们看到，这个税筹团伙，已经把发票做的十分缜密，但对于大数据系统来说，<br /> 很容易就能理清脉络，发出税务稽查预警。</span></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><b><span class="15" style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">1、空壳公司太多，反而很容易被大数据发现</span></b><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">。</span></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 空壳公司区别与小微企业的重要特点，即空壳公司业务多，人员少，甚至申报的很多人员与其他公司已有人员重复。<br /> 而小微企业业务会很少，资金往来少，但一般有实体人员，会有个人与企业之间的账务往来。<br /> 而空壳公司是为了倒票而设立，企业与个人之间的资金往来会很少，企业之间有票收入与支出占了几乎全部的经济内容，<br /> 这在小微企业很少出现。</span><b><span class="15" style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">当多个问题企业，相互频繁业务时税务系统一定会发出预警</span></b><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">。<br /> 而这次税筹专家被稽查也税务系统的预警。</span></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><b><span class="15" style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">2、报税IP也会让空壳公司暴漏</span></b></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 同一个路由器链接外网时只有一个固定IP，即使我们可以认为更换IP，也更换不了路由的MAC地址。<br /> 当上百家企业使用同一个IP报税时，只有两种可能，一种是报税人为代理记账公司。<br /> 另一种则为了避税或虚开发票成立的空壳公司。判断是否是空壳公司，就看同一IP下报税的公司是否会发生交易，</span><br /> <b><span class="15" style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><a href="https://www.shuangqian.net/fwfw/gszc/">代理记账</a>的企业很少会发生交易，而空壳企业很难避免内部交易</span></b><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">。</span></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><b><span class="15" style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">3、空壳的硬伤，导致其一定会被查</span></b><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">。</span></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> 税筹专家在对税务系统熟悉，再对税务知识熟悉。也无法改变其空壳公司，其本质并没有经营内容的本质。<br /> 为了成本，这些空壳公司只会做成本，但绝对不可能真的有员工，真的有对应的办公场所。<br /> 而这些是税务部门第一时间会稽查的内容，所以，一但税务系统预警，<br /> 税务部门一个电话即能稽查清楚其是否为空壳公司，其业务上下游是否为虚开发票。</span></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p align="justify" class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> <p class="p" style="margin: 0pt 0pt 18pt; text-indent: 0pt; padding: 0pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size:14px;"><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> </span><b><span class="15" style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> </span></b><b><span class="15" style="font-family: "Microsoft YaHei UI"; color: rgb(255, 41, 65); letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> </span></b><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <font face="Microsoft YaHei UI">所以，金税四之下，不可能再有虚开存在</font></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><font face="Microsoft YaHei UI">。该税筹专家的虚开团队，很快即被上海税警捣毁，<br /> 共捣毁开票窝点</font><font face="Microsoft YaHei UI">2个，抓获犯罪嫌疑人48名。团伙虚开发票价税合计金额55.87亿元，<br /> 下游共有40余户企业涉嫌骗取留抵退税款1500万余元。</font></span></span><span style="font-family: "Microsoft YaHei UI"; letter-spacing: 0.4pt; font-size: 12.5pt;"><o:p></o:p></span></p> </div> </div> </div> </div> </section>  {dede:include filename="left.htm"/} </div> </section>  <section class="page-menu" skinobjectzone="menu_3937"> <div class="page-menu-title"> <h3>{de新闻中心3> </div> <div class="page-menu-content"> <ul> {dede:c <li class=""><a href="/news/zcfg/" target="">政策法规</a></li> <li class='current'><a href='/news/cszs/' >财税知识</a></li> <li class=""><a href="/news/qtzx/" target="">知识产权及政策</a></li> 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