Li's e-commerce company has paid a fine of 210000 yuan, "said a staff member from the market supervision department of Zhengzhou High tech Industrial Development Zone Procuratorate (referred to as" Zhengzhou High tech Zone Procuratorate ") at a joint meeting with 11 units including the local public security and tax authorities on the reverse execution linkage recently. In March 2023, Li received a phone call from a trading company in Hebei (to be handled separately), stating that they wanted to issue several invoices through Li's e-commerce company and promised a "benefit fee". In order to seek compensation, Li falsely issued 11 value-added tax special invoices for the company, with a total amount of over 1.2 million yuan including taxes and a total tax amount of 140000 yuan. The company used falsely issued value-added tax special invoices to fraudulently offset more than 80000 yuan in taxes. In October of the same year, a certain trading company was placed under investigation, and the criminal clues related to Li were transferred to the High tech Industrial Development Zone Branch of Zhengzhou Public Security Bureau. The bureau filed an investigation against Li in November of the same year. In January 2024, the bureau transferred the case to the Zhengzhou High tech Zone Procuratorate for review and prosecution. After reviewing the case, the court determined that Li's behavior constituted the crime of issuing false value-added tax special invoices. Due to the minor nature of his crime, he voluntarily pleaded guilty and accepted punishment, and promptly paid taxes. In January of this year, the court made a non prosecution decision against him in accordance with the law, and transferred the case to the administrative prosecution department of the court for review based on the mechanism of reverse execution. We thought it was a routine case of reverse execution, but after reviewing it, we found that the convenient simplified procedure has become a loophole that has been exploited. ”After investigation by the administrative prosecutor, it was found that Li's e-commerce company had been deregistered, resulting in the loss of its market entity qualification and making it difficult to issue administrative penalties. After further investigation by the prosecutor, it was found that the public security agency initiated an investigation into the case on November 3, 2023, and two days later, Li arrived at the scene. On December 28th of the same year, Li applied for a simplified cancellation registration online and promised that there were no ongoing investigations or cases. During the criminal prosecution stage, Li repeatedly promised that the company would operate normally. After examination, the investigating prosecutor determined that Li, in order to evade administrative penalties, concealed the true situation during the period when the case was not yet fully investigated, used loopholes in the market supervision and management system of the enterprise credit information platform to review, provided false certification materials, made false credit commitments, and maliciously cancelled the company's tax registration subject and business registration subject. The tax authorities have stated that according to past precedents, enterprises that have cancelled their registration cannot be subject to administrative penalties, and the tax authorities cannot verify whether the applicant has been investigated or not. The market supervision department believes that the simplified cancellation registration is only carried out after receiving "no objection" feedback from the tax authority, and there are no errors in the procedure. The root cause of the deadlock in case handling lies in the poor communication between criminal justice and administrative law enforcement information. To ensure the effectiveness of administrative procuratorial supervision, after reporting to the Zhengzhou Procuratorate, the Zhengzhou High tech Zone Procuratorate held a public hearing on March 6 this year, inviting five municipal people's congress deputies, people's supervisors, and lawyers with administrative law enforcement professional backgrounds to serve as hearing officers, and representatives of various administrative agencies in the jurisdiction to attend the hearing. After hearing the case, the hearing officer believed that Li had violated the integrity clause in the cancellation application commitment letter. The administrative authority may revoke the cancellation registration based on the clue letter transferred by the procuratorial authority, restore the market entity qualification and taxpayer qualification. In May, the Zhengzhou High tech Zone Procuratorate sent letters to the market supervision department and tax supervision authority respectively, requesting the revocation of the deregistration of Li's e-commerce company and the restoration of the company's tax registration. They also issued a prosecutorial opinion letter to the tax inspection department, suggesting that they impose administrative penalties on the company in accordance with the invoice management measures. On June 11th, the market supervision department of the High tech Zone revoked the company's deregistration and restored its market entity qualification. The tax authority restored the company's tax registration and imposed an administrative penalty of 210000 yuan on it in accordance with the law. In the process of handling the case, in response to the information barriers and procedural connection issues discovered during the handling of the case, the Zhengzhou High tech Zone Procuratorate summarized the illegal situation of the case and jointly signed the "Opinions on Establishing a Mechanism for Reverse Connection of Execution and Supervision and Cooperation of Administrative Illegal Acts (Trial)" with 11 units including the public security organs, tax organs, and market supervision departments in the jurisdiction. Eight mechanisms were established, including information sharing, clue transfer, and normalized contact, to deepen the cooperation and cooperation between administrative law enforcement and procuratorial supervision in the jurisdiction. (New Society)