The 39 police officers of the two economic crime investigation squadrons were temporarily transferred from the bureau and grassroots squadrons. No one had investigated a criminal case of falsely issuing professional value-added tax invoices before this.

Although there are 8 people doing finance, most of them are internal staff members of the grassroots team.

Usually, I keep records of the records and report invoices. Only one has an accounting certificate and has never been exposed to VAT invoices. I can't understand the method of debit and credit accounting. The company's accounts are no different from "Shishu" for them.

Sharpening a knife will not delay chopping wood.

The two directors reported to their superiors and applied to the provincial department for supervision. They asked not to act rashly for the time being, and did not delay the fighter's opportunity. Instead, they gained valuable training time for the next investigation and handling.

The reason why several old subordinates can basically have the ability to investigate such cases is entirely due to the previous training for more than half a month.

Mr. Guan and Sister Shen, who taught them, are the "top" professionals in Sigang's finance and finance. They are not based on the script, but are taught step by step using the "Liangzhuang people's own bank" and the Silk Group's mountain of books and various documents and vouchers.

I have seen bank statements, VAT input deduction vouchers, customs special payment letters for VAT collection, purchase and sales contracts, material receipts, material receipts, warehouse receipts, warehouse receipts, warehouse receipts, warehouse receipts... I know the relationship between each other and know how to check them.

Although the second batch of comrades from the Economic Crime Investigation Squadron of Sigang Public Security Bureau have been trained for a few days, they only understand a little.

The police in Xin'an are pure laymen, and it is no different to dreams to hope to teach them within three or four days.

Han Bo weighed the pros and cons, and simply used stupid methods. In the morning, Gao Yali talked about common sense of finance and taxation, in the afternoon, Chen Meng talked about evidence collection, and Xiao Dan talked about laws and regulations.

I locked myself in the office, held a laptop computer, studied the content taught by Manager Guan and Sister Shen to my old subordinates, combined with the corresponding laws and regulations and the case handling procedures of the public security organs, carefully considered one by one, how to do it simple, and spent a whole day to compile a "Guidelines for Investigation of Cases for False Value-added Tax Invoices".

Engineering students cannot write gorgeous articles.

Table of contents, introductions, keywords, texts (various clauses), references (laws and regulations), appendixes (various public security documents such as cooperative investigation letters), one by one, which is no different from reference books.

The same report materials handed over to the two deputy directors, said that they were actually a copy. A4 paper was printed in thick stacks, with a total of 74 pages.

Director Ning took the initiative to become the first "reader". He opened the "Guidelines" that had just been bound and still had the remaining heat printed, and urged him: "You don't even have lunch, go to eat quickly and let me learn first."

I didn't feel hungry when I was working, but after I got busy, I found that I was so hungry.

Han Bo looked back at his colleagues who had stood up one after another and smiled and said, "Okay, I'll go to have a meal first. Comrade Xiaoyu, don't rush to print the rest. Please help me correct if there are any typos, confirm that it is correct and print one copy, copy twenty copies, and bind them uniformly according to the page number."

In one day, compile a case handling guide!

Just like laws and regulations, one by one, it is clearly organized.

Not to mention that this requires a high legal level, rich financial and taxation knowledge and case handling experience, it is not easy to type these materials out and type them out. There are so many people who know how to use computers. If they are all typists like him, wouldn’t they be unemployed?

"Yes, Team Han, I promise to correct the calibration, copy it well, and bind it well." Qi Xiaoyu, a policeman of the Political Department of Xin'an Public Security Bureau, admired Qi Xiaoyu, who was a policeman of the Political Department of Xin'an Public Security Bureau, and nodded repeatedly like eating rice.

The restaurant becomes an office area, leaving a small dining area. Four large round tables can be just enough to sit down when eating together.

The master who was transferred from the canteen of Xin'an Public Security Bureau is good at craftsmanship and his service attitude is even more impeccable. He has four dishes and one soup, and is warmed in the pot. After washing his hands, he has already brought the food to the table.

Other comrades have had supper and are sitting around several desks to strengthen training in groups.

"There are seven basic accounting methods for accounting, namely: setting up accounting accounts, double accounting, filling in and reviewing vouchers, registering books, cost accounting, property inventory, and preparing accounting reports..."

Gao Yali talked diagonally across from the other side. From the afternoon, she specially trained eight financial personnel to reconciliate and check the accounts.

From a junior high school student to a village cadre, to a trained junior college student, to a police station employee, she has always grown into a public security policeman today. Her experience is completely capable of writing an inspirational novel.

Han Bo was happy for her from the bottom of his heart, and looked at her with a job with a smile.

Gao Yali's pretty face turned red, hurriedly turned to the side, held the desk and continued: "We can summarize the seven methods into one formula: accounting method seven, setting up the subject first; duplex accounting is the most mysterious, filling out vouchers is not easy; registering the account book carefully, cost accounting is effective; property inventory and reconciliation are practical, and the preparation of reports is complete..."

There are rumors and real account book analysis as props. In a simple and easy-to-understand way, it vividly explains very boring accounting knowledge.

She has worked as a women's director in the village, helped in the township civil affairs office, and managed household registration in the police station.

She knows computers, drives, understands the law, is familiar with the case handling procedures of public security organs, and has an accounting certificate. She studies hard and works hard, and such talents are actually poached. Han Bo becomes more and more depressed the more he thinks about it.

The investigation team had the most policemen among several groups. Eight financial police officers were "crushing" at her, and other comrades surrounded the Ning Institute to study the newly printed "Investigation Guide".

"Don't squeeze, sit down, I'll read it to you."

Lao Ning plays the role of a teacher, holding the Guide, and stumbles like Gao Yali: "Falsely issuing a special VAT invoice for others, falsely issuing a special VAT invoice for themselves, and let others issue a special VAT invoice for others. Therefore, when investigating such cases, we should focus on the invoice issuer and the invoice recipient collect relevant evidence of the taxpayer's intentional false issuance and its consequences."

"There are four main evidences of the invoice party: 1. The taxpayer's invoice purchase book and the relevant supporting materials for obtaining the use of the invoice; 2. Tax return, tax payment letter, input deduction voucher; 3. Evidence of whether the invoice, goods, and payment are consistent, including the account voucher related to the invoice unit and the invoice recipient unit, fund receipts and expenditure documents, goods in and out, production process information, goods in and out documents, transportation documents and related contracts and agreements."

"4. Collect statements of the parties, defense materials, testimony materials of the relevant personnel of the invoice unit and the receipt unit, and make inquiry records. This person includes the legal representative, business handler, financial personnel and warehouse administrator, transportation department personnel, etc.

The testimonies we will collect next should be able to explain the motivation, purpose, means, planner and planning process of fictitious issuance, fictitious issuance, acceptance or introduction of false invoices for fictitious issuance; the filling and handover process; the charging of invoice fees, etc...."

What accounts should be checked, who should ask, what evidence should be collected and fixed, what aspects of assistance should be provided by the tax department, and what kind of help should be helped by the bank, and write them clearly one by one.

At what stage, what procedures should be handled, and even the format of the cooperative investigation letter is available.

When you need to contact taxation, bank, customs and other departments, just print it out and fill in the name of the unit, the investigator’s name, the content of the investigation, and stamp it with an official seal. If you have a police officer who knows about finance, the investigator only needs to follow the steps in the "Guidelines".

As for the arrest team, they had the least staff, with only one team leader and three deputy team leaders. During the operation, they temporarily selected criminal police officers with experience in arresting in other places.

They are currently working on two suspects upstairs. Whenever there is news, the two directors will take the two suspects out to arrest them. To be precise, they should be "trapping" other suspects. During the operation, the investigation team must also arrange people to participate in order to collect all evidence and clues of the crime of issuing false VAT special invoices.

The evidence group is equivalent to the "pre-trial department". It not only organizes and preserves evidence, but also reviews the evidence transferred by the investigation team. If there is any problem, you must call it back like the procuratorate and "supplementary investigation" and confirm that it is correct and then hand it over to the legal team.

The legal team put forward handling opinions based on the case and relevant laws and regulations, whether to release the person from the fine or transfer it to the procuratorate, saying that the bureau leaders with decision-making power were the masters. The key bureau leaders did not understand these, and the legal team finally had the final say.

Either he would be fined tens of thousands or hundreds of thousands of yuan, which would be extremely powerful. No wonder he wanted to serve as the head of the legal team, so he was obviously worried and had to check it himself.

…………………

ps: After it was released, there was no human rights to not include high-quality products. There was still no website recommendation next week, which was a little disappointed.
Chapter completed!