Recently, the Yunnan Provincial People's Procuratorate issued the "2023 Typical Cases of the Yunnan Provincial People's Procuratorate Guaranteeing and Serving to Create a First-class Business Environment", and selected and compiled 10 typical cases. Among them, the compliance review case of Zhang, the actual controller of Company A, who was handled by the People's Procuratorate of Xishan District, Kunming City, for the crime of falsely issuing special VAT invoices, was successfully selected.
Basic facts of the case
From January 2017 to July 2019, the non-prosecuted person Zhang was the actual controller of Company A, and in the absence of real goods transactions, Zhang used Company A to falsely issue special VAT invoices to Company B, and the inspection report of the tax bureau confirmed that Company A falsely issued 67 special VAT invoices to Company B, and actually deducted more than 350,000 yuan in taxes.
The performance of the duties of the procuratorial organs
Actively perform their duties and initiate compliance rectification in a timely manner.
During the investigation phase, the Xishan District People's Procuratorate obtained relevant information about the enterprises involved in the case, and initially understood the needs of the enterprises, their business conditions, and their difficulties. During the review and arrest phase, fully hear the opinions of the enterprises involved in the case and the parties, and the enterprises involved in the case apply to carry out corporate compliance rectifications, and after discussion at the joint meeting of procurators, make a decision not to arrest the persons involved in the case in accordance with law, and simultaneously report to carry out relevant work to initiate enterprise compliance inspections, expanding ways to serve the healthy development of the private economy.
Assist and cooperate with third-party supervision and assessment organizations to give full play to their functions and roles to ensure the substantive operation of rectification. In the review and prosecution stage of the case, the compliance review of the enterprise was carried out according to the application of the person in charge of the enterprise involved in the case, and then the Xishan District People's Procuratorate substantively operated the third-party supervision and evaluation mechanism established by the Xishan District Federation of Industry and Commerce. On the one hand, organize the supervision and evaluation team to regularly go to the enterprises involved in the case to carry out investigations on the current situation of the enterprises, and conduct exchanges and interviews with the company's supervisors to ensure the normal and actual production and operation of the company; On the other hand, the third-party assessment team will connect with the company's management personnel from time to time, check the relevant company's deliberation and decision-making ledger and internal control management mechanism, and require the company to provide relevant financial audit and tax declaration materials to ensure that the company strictly carries out relevant rectification work in strict accordance with the content of the rectification plan.
Give full play to the functions of procuratorial supervision to ensure true compliance and rectification. The Xishan District People's Procuratorate consults with the third-party assessment team on a monthly and quarterly basis to determine the situation and existing problems of the enterprise's rectification, and invites the third-party supervision and assessment mechanism management committee to select a third-party assessment team composed of professionals to carry out compliance inspections of the enterprises involved in the case, and after on-site inspections, issue written materials to form preliminary assessment opinions, and urge all parties involved in the case to implement the relevant content of the assessment opinions. Urge enterprises to formulate a new invoice management system, financial system, and personnel management training system. Communicate with the tax bureau and public security organs to verify the authenticity of the relevant rectification content, and urge the enterprises involved in the case to pay taxes and fines of more than 1 million yuan as scheduled, so as to ensure that the rectification is effective.
Typical significance
The procuratorate actively plays the leading role in compliance. When handling cases of crimes involving enterprises, the Xishan District People's Procuratorate is to proactively review whether it meets the applicable conditions for the enterprise compliance pilot, and promptly solicit the opinions of the Federation of Industry and Commerce, enterprises involved in the case, and individuals, to make preliminary preparations for compliance. In the course of establishing enterprise compliance, work with relevant departments to inspect, assess, and inspect the compliance plans and implementation of the enterprises involved in the case, and guide the enterprises involved in the case to make substantive compliance rectifications and develop production in accordance with laws and regulations, achieving notable results.
Procuratorial organs have deepened the implementation of the judicial concept of blending leniency and severity, protected the healthy development of enterprises, and promoted the healthy development of the non-public economy. The Xishan District People's Procuratorate made full use of the right not to arrest and not prosecute, based on the production and operation of the enterprise and the role played by the responsible person in the development of the enterprise, and through a joint meeting of prosecutors, made a decision not to approve arrest and a relative non-prosecution decision to the parties in the arrest and prosecution process in accordance with the law, so as to prevent the person in charge of the enterprise involved in the case from being "charged to the end" and "prosecuted to the end", affecting the normal business activities of the enterprise and the development of the local market economy, and at the same time causing new social contradictions. At different stages of litigation, based on the progress of the case, admitting guilt and accepting punishment, paying back taxes, paying fines, enterprise operations, and other relevant circumstances, dynamically follow up and review, carry out enterprise compliance reviews in a timely manner, minimize the impact of case handling on the production and operation activities of enterprises, serve and ensure the healthy development of enterprises, create a standardized, orderly and good business environment under the rule of law for enterprises, fully protect local intellectual property brands, and optimize the business environment throughout case handling.
The procuratorate has achieved comprehensive performance of its duties through "on-site investigation + corporate compliance + plea + procuratorial hearing". The Xishan District People's Procuratorate carried out an impact assessment of the case handling of the enterprises involved in the case, and conducted on-the-spot inspections and understandings of the enterprises involved in the case, so as to provide corresponding legal guarantees for local enterprises with independent intellectual property brands. Apply the plea system to parties, promote fairness through openness, increase judicial credibility, and use the public hearing system to promote the responsible person of the enterprise not to be "put on a mortgage to the end" because of involvement in violations and crimes, minimize the impact of case handling on the production and business activities of the enterprise, and serve to ensure the healthy development of the enterprise; On the other hand, it is necessary to achieve fair administration of justice, fully interpret the law, reduce social contradictions, and promote social harmony and stability. The procuratorate convenes hearings to listen to the opinions of all parties, and ensures the openness and fairness of the enterprise's compliance rectification through the hearings, maximizes the work of explaining the law and reasoning, and truly realizes the organic unity of the overall planning of the law and reasoning.
This typical case is that the People's Procuratorate of Xishan District, Kunming City, based on the handling of enterprise-related cases, strengthened the supervision of the filing of enterprise-related cases through active performance of duties, and protected the intellectual property rights of enterprises in accordance with the law; Supervise and urge enterprises to operate in accordance with laws and regulations, and realize the judicial practice of "win-win" between enterprise development and ecological protection.
The People's Procuratorate of Xishan District, Kunming City, will continue to fulfill its duties and missions of "ensuring and serving to create a first-class business environment", conscientiously implement the special action of "procuratorial protection of enterprises", start from the small aspects related to the interests of enterprises, respond to the demands of enterprises attentively, promote industry governance, and adhere to the combination of crime and governance, so that enterprises can feel, feel and feel fairness and justice, and realize the organic unity of the "three effects".
Kunming Xishan released
Source: Xishan Procuratorate
Editor: Zhang Man, Yang Xiaojing
Editor: Yang Ruixi, Wu Huifang