At the moment when the anti-"four winds" is advancing in depth, some units buy a large number of ordinary invoices to keep accounts in order to cover up the gray expenses. Half a month’s investigation by reporters found that almost all ordinary invoices circulating on the black market are real invoices, mostly from supermarkets, and the funds involved include public money consumption, red envelopes and subsidies for employees. The gray expenses behind ordinary invoice transactions are shocking.
At the end of every month, Sun Wen (pseudonym), an employee of state-owned enterprises, will call his family, classmates and friends and ask them if they have any extra invoices. After patchwork, if the required amount of ordinary invoices has not been collected, Sun Wen will contact an invoice dealer who has had long-term "business" contacts through WeChat, tell him how much invoices are needed, and then pay the other party a "handling fee" according to the proportion of 5%, and the other party will send the invoices to his unit tacitly.
Sun Wen works in the office of a provincial company of a central enterprise in a central province. She buys a certain number of ordinary invoices from invoice dealers almost every month. "Our unit gives employees an allowance every month, but it must be reimbursed with invoices. In addition, some expenses of units or leaders, such as treating guests, giving gifts, and worshipping festivals, cannot be charged according to the company’s financial management system. What should I do if I have to spend money and I can’t report it? Generally, our office comes forward to find invoices or buy invoices for reimbursement. Everyone has long been accustomed to it. " Sun Wen said.
The so-called ordinary invoice refers to the receipt and payment vouchers issued and collected in the purchase and sale of goods, the provision or acceptance of services and other business activities. A senior financial manager of a state-owned enterprise told the reporter that false invoicing and buying and selling invoices have a long history. The main purpose of false invoicing is to deduct taxes or defraud tax rebates, while the main purpose of false invoicing is to "smooth the accounts".
With the promulgation of eight regulations by the central government and the continuous anti-four winds campaign, the reimbursement system of party and government organs and state-owned enterprises and institutions has become more and more strict, and the demand for some units or individuals to purchase invoices for reimbursement and withdrawal of funds has become more and more urgent. Take a major case of false invoicing disclosed by Changsha Public Security Bureau in Hunan Province in the first half of 2016 as an example. Since 2012, Wang Mohu, a 32-year-old native of dengzhou city, Henan Province, has been suspected of falsely invoicing ordinary invoices for more than 200 million yuan.
The police found out that since 2012, Wang Mohu’s gang has paid the billing fee to the relevant financial personnel or salespersons at the rate of 1% to 3.5% of the billing amount, and after falsely invoicing from the above-mentioned units according to the customer’s requirements, it has charged the billing fee of the ticket purchaser at the rate of 1.5% to 6% of the billing amount. Most of the units involved in the purchase of invoices are banks, insurance companies, securities companies, pharmaceutical companies, real estate, travel companies and so on. Most of the ticket-receiving units involved are enterprises in Hunan Province, and they also involve enterprises in 10 Yu Sheng cities, including Beijing, Shanghai, Jiangsu, Zhejiang, Guangdong and Hubei.
Yin Bo, the head of the discipline inspection team of Changsha State Taxation Inspection Bureau, who had participated in assisting the police in investigating the above-mentioned cases, told the reporter that Wang Mohu’s gang colluded with financial personnel and salespersons in shopping malls, supermarkets and hotels, and most of the items that were invoiced for the recipients were daily necessities, office supplies, labor insurance supplies, computer consumables and cultural and sports supplies. Although these items are various, they can be charged and reimbursed according to the financial management regulations of the drawee.
The above-mentioned senior financial managers of state-owned enterprises believe: "This is just the tip of the iceberg. A gang can resell 200 million invoices, which shows that the amount of invoices circulating in the black market should be astronomical. "
Improper expenses of "whitewashing" are the main purpose.
Chen Yaosong, deputy head of Changsha Economic Investigation Detachment, said that in the above-mentioned Wang Mohu gang cases, most of the units involved were state-owned prefix, joint-stock companies or listed companies, which originally had relatively standardized financial management systems, but they "covered up" some "shady" illegal expenses through false invoicing and fictitious expenses.
"The boss karaoke outside and caught fish. These expenses can’t be reimbursed in the unit, so I bought some office supplies invoices for reimbursement." Yin Bo told reporters.
Public money gifts are "washed white" through invoices. Hunan Provincial Commission for Discipline Inspection found that Liao Qiuwen, former vice chairman of Yongzhou CPPCC, agreed to spend 383,100 yuan of public funds to buy gift cards, cigarettes, alcohol and local products, and make false invoices for reimbursement in the name of "conference fees" while serving as the deputy commander (part-time) of the provincial Qiantianhe Reservoir expansion project construction headquarters.
Some enterprises also take the initiative to help customers "whitewash" improper expenses. A staff member of a development zone in Hunan told reporters that she buys shirts, ties, leather shoes and other high-end clothing in Changsha’s largest luxury store every year. The person in charge of the unit often uses these gifts to get through the relationship when attracting investment and winning projects. This luxury store can issue various invoices according to customers’ needs, and the most she issues is office supplies invoices.
Combining attack with prevention to curb invoice corruption
The financial director of a large supermarket enterprise in Hunan Province told the reporter that large commercial retail enterprises pay taxes according to statements instead of invoices, and many consumers will not ask for invoices from merchants, so large commercial retail enterprises have a large number of surplus invoices. The financial department of his supermarket enterprise has had an "inner ghost" who colluded with Wang Mohu’s gang all the year round and made profits by reselling invoices.
Yin Bo introduced that some supermarkets, shopping malls, hotels and gas stations with large turnover have a considerable number of surplus invoices. If the turnover of a shopping mall is 200 million yuan a year, but the invoices demanded by customers are actually only 100 million yuan, a surplus invoice of 100 million yuan is formed. This gives the criminals an opportunity. They collude with the "insiders" of commercial enterprises in secret and issue invoices according to the names specified by the ticket buyers.
Insiders pointed out that both the "demand" and "supply" reasons why the black market of invoices can generate and form a climate should be paid attention to. First of all, under the high-pressure situation, "four winds" still exists, and there is a strong demand for invoices in society. Secondly, there are many loopholes in the invoice management of commercial retail enterprises, such as not issuing invoices according to actual consumption, or reselling surplus invoices to the black market for illegal benefits.
Yuan Baishun, executive director of the Integrity Research Center of Hunan University, said that it is necessary to crack down on the demand for invoice trading at the source and not leave any opportunities for corrupt elements. In the aspect of audit supervision mechanism, relevant departments should innovate the measures of "civil air defense" and "technical defense", carry out the reverse investigation of accounts and invoices, and accurately identify such behaviors as false invoicing, false expenses, and inconsistent accounts. In financial management, government agencies, enterprises and institutions should improve the invoice reimbursement responsibility system and formulate strict invoice reimbursement procedures and requirements. For example, when reimbursing, the handler is required to provide a machine-made detailed list, and strict restrictions are imposed on the detailed list filled in manually, which increases the operational difficulty of false expenses.
Yin Bo believes that in order to cut off the interest chain of the black market of invoices, it is also necessary to prevent surplus invoices from flowing to the black market at the source. Public security and taxation departments should require large commercial retail enterprises to strengthen management, plug loopholes, strengthen responsibilities, severely crack down on "insiders" and implement stricter supervision and management of surplus invoices. In addition, taxation and judicature should strengthen linkage, and severely crack down on the act of falsely filling out invoice names according to law.
"In addition to severely punishing invoice dealers, we can also severely crack down on a group of units and individuals who receive a large amount of tickets and withdraw more funds according to the law." Chen Yaosong suggested. (Talk to reporter Liu Liangheng for half a month)
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