suspended for three years and fined 178 million yuan. After the verdict

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Jiao recalls the experience of being wronged jail, solemnly. Our reporter Pudong Feng photo
58-year-old  originally had an annual turnover of tens of millions of laboratories, is one of the largest distributors of Tong Ren Tang, also in Anguo City, Hebei Province, occupies a commercial building, but the career is at its peak, but a pile of tax evasion case will he put in prison. After years of complaint petition, the end of last year, Hebei Laiyuan court ultimately found IRD error of law, judgments Jiaozhan Jun innocence, this time from the beginning of 2001 he was in custody date, time has passed for 10 years. Yesterday, Jiaozhan Jun told reporters, because he was in custody and triggered a series of economic disputes still under implementation.
 
Millions ticket encounter after tax inspection
 
Jiaozhan Jun was born in 1954 in Hebei Province Yasukuni City,moncler outlet milano, who had in the government as a secretary,http://www.postyourshavedpussy.com, and later transferred to the Yasukuni City Chinese herbal medicine supply and marketing company. After Anguo Chinese herbal medicines from a local market supply and marketing company acquired Yaonong medicines, primary processing of raw materials supply Tongrentang medicine, Tongrentang medicines to be returned to the Yasukuni City Chinese herbal medicine raw materials supply and marketing companies the excess money.
 
May 1999, Anguo herbal medicines supply and marketing company changed to Daren Pharmaceutical Co., Ltd. (hereinafter referred to Daren medicine), Jiaozhan Jun as the company's legal representative. At this point Daren Pharmaceutical has developed into more than 100 employees of private Chinese enterprises, is one of the largest distributors Tongrentang, joint venture in Beijing with branch offices all health laboratories, more than 200 employees and an annual turnover thousands of yuan.
 
said that by the end of 1997, in order to facilitate the sale of medicines, herbal medicines Anguo City, supply and marketing company (Daren Pharmaceutical predecessor) in Beijing set up a proprietary sales, contracted to operate from Beijing Yan Yaping. Is the decision to allow him suffered a monstrous disaster.
 
Case materials show, July 21, 2000, Hebei Province, city and county task force composed of the National Tax Inspectorate Daren Pharmaceutical Company tax situation, it was discovered Daren medicine, from 1998 to 1999 during the time of sale of proprietary Chinese medicines the "bulk of the small tail" way to fill open ten thousand yuan Edition VAT invoices, which were filled out four joint sales invoice entry, the stub and the Inland Revenue Department reported that billing with (a quadruple) recorded sales of items less income, the Second to the buyer, triple fill in the actual amount of sales, false VAT invoices fill 179,http://mie.wire.co.jp, less total sales revenue of more than 10,790 yuan. 176 invoices which are open Yan Yaping, the other three could not be issued to identify people. Yasukuni IRS to the sales tax rate multiplied, finds Daren Pharmaceutical tax 183 million yuan. But also isolated, Daren medicine during the same period more than 52,809 yuan to pay VAT.
 
December 28, 2000, Anguo City, the IRS finds its tax minus steal to pay more taxes and have to pay money, issued at the word protracted security tax (2000) The special tax treatment of the Decision No. 201,http://w6i6z.com/home.php?mod=space&uid=2323, ordered Daren medicine industry back taxes 158 million yuan, 127 million yuan and subject to late fees.
 
Both were given a ticket to the basis of Tax Evasion
 
This paper penalty decision is just the beginning. July 3, 2001, Anguo City Public Security Bureau, the Procuratorate to deal with the Inland Revenue Department is based on the book, suddenly  Detention, arrest in August of the same year. After 10 months, Anguo City Procuratorate on suspicion of issuing false VAT invoices crime of Daren medicine,  and Yan Yaping prosecution.
 
argued in court, the case body is wrong,moncler outlet milano, the fact is unclear, because Yan Yaping already and Yasukuni City Chinese herbal medicine supply and marketing agreement the company signed a contract, so Yan Yaping nothing to do with criminal acts and  Daren medicine. Prosecutors to prosecute charges can not be established. And Yan Yaping has denied that she did not sign contract agreement with , not her signature on the agreement written on the prosecution has no objection to the charges against him.
 
January 2003, Yasukuni City Court of First Instance for final Evading Taxes Daren Pharmaceutical fined 366 million yuan, 183 million yuan of illegal income recovered; Jiaozhan Jun sentenced to 4 years in prison and fined 183 million yuan; sentenced Yan Yaping have period three years imprisonment, suspended for three years and fined 178 million yuan. After the verdict, Jiaozhan Jun appeal to the Intermediate People's Court of Baoding, in the grounds of the hospital to the facts are unclear cassation remand.
 
Remand the court again sentenced to probation change
 
Providing retrial Jiaozhan Jun 17 parts total of 1,690,000 stamps, he said it was Daren medicine should be deductible without deductible tax receipts. He proposed to Daren Beijing Tongrentang Pharmaceutical goods are goods with tax, Tongrentang as the first taxpayer has to pay taxes, ad valorem taxes have been paid when Daren pharmaceutical purchases, these invoices confirmed. However, due to Tongrentang clerk provincial, district contract to sell the business, the purchase index Daren medicine borrow other provinces,piumini woolrich sito ufficiale, resulting in the purchase units account fill VAT invoices inconsistent with Daren medicine, it is not tax deductible. But the input tax money into the state treasury has been, not the loss of overall state taxes, do not belong to tax evasion problem.
 
Daren from Tongrentang Pharmaceutical goods purchased for less than the purchase price to sell, did not add value, no VAT. Jiaozhan Jun explained that because of the market price of the medicine there are uniform, thus Daren medicine in cooperation with TRT is lower than the purchase price of the medicine to lose money selling, then profit from herbal medicine to make up the shortfall.
 
July 20, 2003, Yasukuni City Court will Jiaozhan Jun sentence commuted to three years in prison, suspended for four years. Interestingly, although the court judgment confirmed unstamped  169 million is provided at the time of purchase Daren medicine valorem tax payment on the ticket, but did not deny the crime of tax evasion was established, but as "the case from Light circumstances be taken into consideration. " Sentencing next day, detained two years and 17 days of  in paid 70,http://eye.catfood.jp/kousin5/apeboard_plus.cgi?command=read_message&msgnum=40//��/,000 yuan deposit after being released from the detention center.
 
8 years of party complaint-way repeated reincarnation
 
Jiaozhan Jun said, was sentenced to probation and released, he began a long road appeal. Over the next eight years, the case has gone through from top to bottom, from the bottom of repeated reincarnation. First, find Jiaozhan Jun Hebei Province People's Congress, after the NPC forwards Hebei Provincial High Court,http://onigdesign.com/error.html, the High Court to Baoding hospital, in the hospital and go to the Yasukuni City Court, but has gone unacknowledged. Until November 2007, after four years, in Hebei Provincial High Court petition set reminders, Anguo City Court before making a complaint upheld the dismissal notice. Jiaozhan Jun this can appeal to the Court of Baoding. March 2008, the Baoding Intermediate People's Court rejected the appeal notice again, Jiaozhan Jun helpless and appeal to Hebei Provincial High Court.
 
March 2009, Hebei Provincial High Court for retrial decision, instruction Baoding Court collegial panel shall be formed on the case for retrial. Six months later, the Baoding Intermediate People's Court ruled that the criminal cassation, back Yasukuni City Court for retrial. But Yasukuni City Court returned the case to the Court. Baoding Intermediate People's Court case to turn away more than 200 kilometers of Anguo Laiyuan County Court for retrial.
 
Off-site and then a final hearing scheduled IRD wrong
 
May 12, 2011, Laiyuan County Court retrial verdict. Verdict that the punishment decided Anguo make the IRD did not reflect current input tax Daren medicine, but in a small amount of revenue recorded sales tax rate multiplied by the amount determined directly. Daren medicine borrow provinces account purchases 17 parts VAT invoice price,louboutin femme, taxes have been paid at the time of purchase by the tax authorities in order to purchase units does not match the name and Daren medicine grounds, this part is not deductible VAT is an error of law apply.
 
66 according to documents released in 1998, the State Administration of Taxation provisions identified tax evasion when the amount of VAT should be paid from the characteristics of view, based on the taxpayer's actual tax situation objectively calculate state taxes resulting from losses due to tax evasion. Daren medicine borrow provinces account purchases paid state taxes, in the calculation of the amount of its tax evasion and VAT,http://www.foss.lk/comment/profile.php?uid=68, input VAT should be subtracted, the remaining amount of tax evasion. The case, although the VAT invoice Daren medicine, but after calculated the company's current taxable amount of negative, so the prosecutor accused Jiaozhan Jun and Yan Yaping tax evasion through false VAT invoices, evidence is insufficient to identify Daren medicine industry, Jiaozhan Jun and Yan Yaping VAT evasion. After discussing Laiyuan County Court Judicial Committee decision, judgment Daren medicine,  and Yan Yaping innocence.
 
After the verdict, the court finds that the procuratorate Laiyuan facts are unclear, error of law, to lodge a protest Baoding hospital, and after Baoding Procuratorate, Yasukuni's Procuratorate, the Yasukuni Public Security Bureau, the Inland Revenue Department, the joint verification court for six months, and finally Baoding Procuratorate considers protest improper,http://www.ems-tools.jp, withdraw the protest.
 
December 16, 2011, Baoding Laiyuan Court of Final Appeal ruled that the court's decision into effect. So far, Jiaozhan Jun was finally acquitted.
 
■ reporters pursued
 
Jiaozhan Jun ruin the value of life
 
Jiaozhan Jun told reporters, although the court sentenced him guilty, but from the wrong case brought him a chain reaction but can not be eliminated, in his petition for custody and 10 years in the Beijing joint venture of pharmaceutical and health are to be sell, more than 200 workers were laid off; Daren Pharmaceutical collapse,http://store.shopping.yahoo.co.jp/eigoden/ic-p01.html, the company's more than 100 workers unemployed; the company halt, triggering chain sued the debtor, construction area of 3,000 square meters of commercial buildings and therefore business. Even if he gets state compensation can not make up for the economic losses far these years.
 
"This case, the value of my life ruined,"  he said he had business dreams fact, more than one in two pharmaceutical companies and commercial buildings, in 2000 he bought a piece of land in Burma, and plans to Burma, Thailand and Laos, the three countries bordering the Golden Triangle region to develop a 30,woolrich outlet italia,000 ha of medicinal base, but did not take long after the good intention bookmark, and he was arrested on suspicion of the crime of tax evasion, development plans helpless abortion.
 
■ experts say the case the parties
 
Tax amount of negative
 
Yesterday, taxation Fabo Shi Caiqiao Ping told reporters, a turnover value added tax VAT implications of the present case, is the commodity (including taxable services) generated during the circulation process as a tax basis and tax. VAT has become one of China's main taxes levied by the State Administration of Taxation. With the implementation of the current VAT VAT invoices deductible tax system, the way the VAT calculated as follows: Tax payable = output tax - input tax.
 
B from the upstream business enterprises such as a procurement of raw materials, the purchase price of 100 yuan, but b company is actually a company's purchase price to be paid is not 100 yuan, but the 100 + 100 × 17% = 117 yuan. a business to issue a piece of 117 yuan of value-added tax invoices, is proceeds from the invoice, which is 17 yuan to b company is the "input tax", while a company overcharged 17 yuan of VAT which is not owned by a company all, just collecting payment, but also the value-added tax to the State on 17 yuan.
 
b companies to purchase raw materials processed into products sold to c after the company achieved sales of 150 yuan, then the company would like to b c companies charge is 150 + 150 × 17% = 175.5 million, which includes value-added tax of 25.5 yuan section, which is the b's "output tax."
 
25.5 yuan output tax - VAT 17 yuan = 8.5 yuan, the company is b amount of tax payable. And this case is less than the purchase price when due Daren Pharmaceutical sales of proprietary Chinese medicines, did not produce added value, thus the output tax - input tax = tax amounted to a negative number.
 
Reporter Wang Qiu
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