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由于增值税专用发票可以直接抵扣应交税金,一些利欲熏心者便跃跃欲试、铤而走险,使得伪造、倒卖、盗窃、代开、虚开增值税专用发票的案件时有发生,伪造增值税专用发票案件便是其中重要的一类。1994年3月,江苏省江都市国税局在某镇办厂征税时,发现该厂使用的增值税专用发票与真票样有出入,便追问其来历,据该厂负责人讲,是从一高瘦个外地男子手中购来的,于是收缴了全部假增值税发票和其他假发票,并报告公安机关立案侦察。1994年5月,江苏省东台市公安局在该市廉贻镇排查另一案件线索时,发现该镇个体印刷户张余祥家有一张假增值税专用发票存根联票样,同时还发现未拆卸的印版,便将其收审。张犯供述了1993年4月至1994年5月间伙同曹月香、陈保国、邹阿凤等人在东台市五烈镇三曹村、廉贻镇垛东村及本省无锡、江都等地,单独或分别结伙非法印制和倒卖假增值税专用发票及其他假发票的案件事实,但在印刷数量上避重就轻,企图逃避严惩。东台市公安局于是送来提取于江都市国税局的嫌疑增值税专用发票和从张余祥家发现的假票样,要求鉴定两者是否为同版印刷。
Since VAT invoices can be used directly to offset the tax payable, some people who are passionate about wanting to do so will be tempted to take risks to make counterfeiting, counterfeiting, theft open, open false VAT invoices occasionally, forgery of value-added tax invoices Is one of the important category. In March 1994, Jiangdu City, Jiangsu Province, the IRS set up factories in a town when the tax and found that the factory uses special VAT invoices and there are discrepancies, they questioned their origins, according to plant responsible person is from A tall and skinny man in the hands of a foreign businessman, he collected all the false VAT invoices and other fake invoices, and reported the public security organs to file a case for investigation. In May 1994, Dongtai Public Security Bureau of Jiangsu Province found another clue in the investigation of Liangyi Town in the city. It found that Zhang Yuxiang, an individual printing household in the town, had a coupon sample of a fake VAT invoice. At the same time, Plate, it will be closed for trial. Zhang made statements from April 1993 to May 1994 with Cao Yuexiang, Chen Baoguo, Zou Afeng and others in Wuzhuang Town, Dongtai City, three Cao Village, Lian Yi Ducun East Village and the province of Wuxi, Jiangdu and other places, alone or separately Illegal printing and reselling of false VAT invoices and other false invoices fact, but in the print quantity to avoid evasion, in an attempt to evade severe punishment. Dongtai Municipal Public Security Bureau then sent to extract the suspect value-added tax invoices in Jiangdu IRS and the fake samples found from Zhang Yu Xiang home, requiring identification of both are the same version of the printing.