The head of the tax bureau has been using taxes for personal gain for a long time! He is the first tax official in this area to be investigated for this crime, the head of the tax supervision commission
Recently, under the guidance of the Office of the Discipline Inspection and Supervision Group of the Central Commission for Discipline Inspection and the State Supervision Commission stationed at the State Administration of Taxation and the Party Building Work Bureau of the State Administration of Taxation, a warning education film jointly shot by the Discipline Inspection Group of the Party Committee of the Hunan Provincial Taxation Bureau and the Discipline Inspection and Supervision Commission of Changsha City is widely broadcasted in the national tax system. The film focuses on the disciplinary and illegal case of Li Yuqi, former senior organizer of the Changsha Taxation Bureau in Hunan Province. It clearly reproduces the transformation process of Li Yuqi breaking through the bottom line, crossing the red line, and entering the abyss of illegal and criminal activities step by step.
In November 2021, Li Yuqi was filed for review and investigation, and in May 2022, he was expelled from the party and dismissed from public office. In response to the problems exposed by the Li Yu Qi case, since August 2022, the Discipline Inspection and Supervision Group of the State Administration of Taxation has explored and carried out "group, local, and tax" cooperation to deepen the use of cases to promote reform, focusing on bridging the internal connection of "three non corruption", fully exerting the function of investigating and solving the root cause of the case, and coordinating with local discipline inspection and supervision commissions and tax internal disciplinary inspection institutions to promote the purification of the political ecology of the tax system. The main responsible comrades of the State Administration of Taxation attach great importance to the work of promoting reform through the case, and have organized multiple special studies to promote the national tax system to carry out rectification work with a self revolutionary spirit.
As the "leader" for a long time, he has been using tax for personal gain, abusing his tax enforcement and administrative power to make money and accumulate wealth
As a party member and cadre who has been engaged in tax work for a long time, Li Yuqi has served as the "leader" of the former Furong District, Yuhua District, Ningxiang County Local Taxation Bureau, and Ningxiang City Taxation Bureau in Changsha City for nearly 15 years. Looking back at Li Yuqi's corrupt and decadent life trajectory, the rampant abuse of tax enforcement and administrative management power for personal gain is a typical manifestation of his disciplinary and illegal problems.
"As a national tax official, Li Yuqi abused his tax enforcement power for personal gain." The investigators explained that when Li Yuqi served as the director of the collection and management department at the former Changsha Local Taxation Bureau, he led the drafting of personal income tax attachment documents for construction and installation projects, with the aim of blocking loopholes in tax collection and management. Ironically, soon after, he gave some companies advice and tried every means to reduce taxes and exempt them, and then received money from the other party.
Knowing the law and violating it, as well as guarding oneself, is a characteristic of Li Yuqi's long-term pursuit of personal gain through taxation. After verification, it was found that during his tenure as the "head" of the former Furong District Local Taxation Bureau from 2006 to 2011, he knowingly accepted requests from others and signaled his subordinates for illegal approval, knowing that multiple construction and installation projects in his jurisdiction did not meet the conditions for not attaching personal income tax, resulting in the relevant enterprises paying 27.97 million yuan less tax. In 2019, a certain real estate company illegally charged a "building fee" of 2000 yuan per square meter beyond the sales contract price, which was reported by the public as suspected of tax evasion. Li Yuqi, knowing that the facts were conclusive, greeted the relevant personnel with a "lenient attitude" and privately collected huge benefits from the real estate company, resulting in taxes and overdue fines of over 77 million yuan not being deposited in time.
In addition to directly using the "two powers" of taxation to engage in power and money transactions, Li Yuqi also constantly uses his personal power and influence to make money and accumulate wealth. According to investigators, in order to gain more benefits, Li Yuqi began "capital operations" by providing "high interest loans" to management and service targets, and receiving benefits through loan interest collection.
"Even if the other party doesn't need to borrow money, he forcibly lends money," the investigators said. According to statistics, from 2009 to 2021, Li Yuqi lent 22.388 million yuan in funds and illegally charged more than 18.79 million yuan in interest. At the same time, he also illegally invested or held shares of RMB 46.05 million in multiple non listed companies in the name of others, earning a profit of RMB 5.04 million. "He believes that these are all normal profit-making behaviors and are not easily detected by the organization. However, in essence, it is a violation of his power to make profits, which not only damages the business environment, but also constitutes a serious violation of discipline and law."
"Accepting bribes from others on one's own, in other words, is relying on one's own power to help others reduce or delay tax payments in violation of regulations, or to intervene in normal tax law enforcement behavior and seek benefits from tax violations." Li Yuqi wrote in his confession. In November 2022, Li Yuqi was sentenced to 12 years in prison for the crime of bribery and embezzlement, as well as the crime of not collecting or underpaying taxes. This is the first tax official in Changsha to be investigated and punished for the crime of embezzlement, embezzlement, and underpaying taxes.
Deviation from original intention, inflation of selfish desires, and lack of responsibility in supervision and management
During his more than 10 years as a grassroots tax leader, Li Yuqi regarded the tax collection authority, tax related matter management and approval authority, tax related illegal inspection and punishment authority granted by the state to the tax department as a tool for seeking personal gain, disrupting the order of tax collection and management, and polluting the political ecology of the tax system. Examining its process of corruption and transformation, the fundamental reason lies in the individual's loss of ideals and beliefs, distorted values, and inflated selfish desires.
Tax officials often deal with business owners and tax intermediaries in their daily lives, making them targets of targeted individuals with ulterior motives. But Li Yuqi not only lacked vigilance, but also indulged in the realization of power. Especially when he saw that the management service targets were generous and generous, he gradually became psychologically imbalanced and began to try every means to obtain benefits.
"Due to greed, I gradually became a sinner in the organization's lawless and crazy collection of wealth. I feel extremely sad and regret it too late." Li Yuqi reflected in his confession, thinking that he wanted to become an official and become rich. In this situation, not only did he not become an official and become rich, but he has also reached the point where he is today.
In addition to subjective reasons such as deviating from the original intention and seeking personal gain through power, the cases have exposed some shortcomings in political construction, tax law enforcement, internal control mechanisms, and team management of grassroots tax departments, which cannot be ignored.
"The grassroots tax authorities have inconsistent implementation of individual tax policies and greater discretion, providing an opportunity for personal gain through power." The investigators told reporters that Li Yuqi seized the loophole of the complexity of land value-added tax tax policies and the difficulty of collection and management, and repeatedly warned about land value-added tax liquidation, collection, and other matters. As a result, illegal enterprises have obtained unfair benefits such as deferred payment, underpayment, or even non payment, seriously disrupting the normal tax order.
In addition, during his tenure as the "head" of the county and city bureaus, Li Yuqi violated the relevant regulations of "three heavy and one large" by accepting requests from multiple real estate company bosses and directly placing orders five times. He purchased shops and office buildings as office space for grassroots tax offices and illegally used nearly 80 million yuan of funds. Most of these tax offices are located in remote areas, and his concern is not to facilitate taxpayers in handling business, but to help developers deal with unsold properties, help them quickly recover funds, and profit from it.
"The political life within the party is formalized and superficial, with a prominent emphasis on humanism." The investigators said that the unit in charge has become Li Yuqi's "one talk shop", and multiple important links such as project approval, fund allocation, and budget and final accounts are out of control. During the meeting and research, all members of the team expressed their agreement, and there was no reminder at the democratic life meeting.
Comprehensive pulse diagnosis, focusing on prominent issues to carry out rectification
In October 2022, the Hunan Provincial Taxation Bureau held a warning education conference on promoting reform and governance through cases in the provincial tax system. At the meeting, a warning record by Li Yuqi and others was played, using typical cases of "people around" to educate and remind more than 30000 tax officials in the province.
"Disciplinary inspection agencies should base their responsibilities on the positioning of're supervision of supervision ', promote the integration of specialized supervision and functional supervision, and form a strong supervisory force." Lin Xuan, the leader of the disciplinary inspection team of the Party Committee of Hunan Provincial Taxation Bureau, introduced that the disciplinary inspection team has held 12 special consultations with the Party Committee of the Provincial Bureau, compared with cases such as Li Yuqi, thoroughly investigated and identified problems, identified weaknesses and loopholes, and ensured that the province's tax system promotes reform through case studies in a solid and effective manner.
From October to December 2022, the tax system of Hunan Province carried out a three-month centralized rectification work. In response to the prominent issues reflected in the disciplinary and illegal cases of Li Yuqi and others, we focus on key areas such as administrative management, tax law enforcement, and tax inspection, and clarify 27 work tasks in four stages. The provincial, municipal, and county tax bureaus will carry out synchronous rectification, and the unit responsible for the case will focus on rectification.
According to the requirements of the warning education conference, the Hunan Provincial Taxation Bureau has established a decision-making research group for promoting reform through cases, led by the disciplinary inspection group of the Provincial Bureau Party Committee, to conduct comprehensive research in grassroots units, conduct comprehensive inspections on 14 cities and prefectures, and extend to 15 counties and districts. Members of the Party Committee of the Provincial Bureau supervise and promote the work of promoting reform through case studies in their respective fields and contact units through work research and on-site supervision. All units of the tax system in the province also solidly implement the rectification requirements through holding Party committees, special democratic life meetings, warning education meetings, and other means.
According to statistics, as of the end of December 2022, the tax system of Hunan Province has held a total of 2601 special democratic life meetings, 155 special consultations with party committees and disciplinary inspection teams at all levels to promote reform through cases, conducted 829 special inspections, rectified 1162 problems, and established and improved 132 institutional mechanisms to strengthen risk management of value-added tax invoices, operation manuals for land value-added tax business, management of inspection case sources, and a list of key issues supervised by "top leaders".
Deepen collaboration and cooperation, and work together from three parties to implement and promote reform through case studies
The reporter learned during the interview that Li Yuqi's violations of discipline and law have lasted for a long time, and involve various tax businesses such as tax collection, tax incentives, tax inspections, project and tax agency business contracting, with strong professionalism and concealment. "Not only does it bring significant challenges to the high-quality investigation and handling of cases, but it also puts forward higher requirements for doing a good job in promoting reform through cases in the 'second half of the article'," Zhang Hongzheng, Director of the Discipline Inspection and Supervision Group Office of the State Administration of Taxation, told reporters.
"We have thoroughly implemented the responsibilities of inspecting, guiding, and coordinating the work of the disciplinary inspection agencies in the tax system. The main responsible comrades of the group have listened to reports multiple times and strengthened supervision and guidance on the Hunan Provincial Bureau in case analysis, promoting reform through cases, and other aspects." Zhang Hongzheng introduced that the disciplinary inspection and supervision team stationed at the State Administration of Taxation tracked the review and investigation of the Li Yu case throughout the entire process, guided the disciplinary inspection team of the Party Committee of the Hunan Provincial Bureau to cooperate with the Hunan Provincial and Changsha Municipal Commission for Discipline Inspection and Supervision in investigating the case, and strictly reviewed and controlled key links such as proposing suggestions on handling clues related to the personnel involved, making decisions on case filing and review, and imposing penalties. At the same time, based on the joint issuance of the Opinions on Strengthening Cooperation and Cooperation in Supervision, Inspection, Review and Investigation by the Hunan Provincial Commission for Discipline Inspection and Supervision, cooperation and cooperation will be extended from case investigation to the process of using cases to promote reform.
In September 2022, the case analysis report on Li Yuqi and others was issued to tax authorities at all levels in Hunan Province. This report was jointly written by the Discipline Inspection and Supervision Group of the State Administration of Taxation and the Hunan Provincial Commission for Discipline Inspection and Supervision. It provides a profound analysis of the serious violations of discipline and law by Li Yuqi and others, as well as the weaknesses and loopholes exposed by the problems.
"While jointly conducting summary and analysis, we also jointly guide the Hunan Provincial Taxation Bureau to promote reform through cases, forming a work pattern of two parties working together to supervise and three parties working together to rectify." Zhang Hongzheng introduced that focusing on the prominent problems reflected in cases and exposed management loopholes, the Discipline Inspection and Supervision Group stationed at the State Administration of Taxation continued to track and supervise. Relevant officials of the Hunan Provincial Commission for Discipline Inspection and Supervision visited the Hunan Provincial Bureau multiple times to provide on-site guidance and cooperate to promote the Hunan Provincial Taxation Department to build a mechanism for promoting reform through cases, which is interconnected from special rectification to improving governance and rectifying work style.
In response to the prominent issues exposed in the case, such as the abuse of power by grassroots tax leaders for personal gain, the Hunan Provincial Taxation Bureau has formulated measures and a list of key issues to strengthen the supervision of "leaders" and department heads, and introduced and optimized work norms in areas and important links such as land value-added tax, tax inspection and law enforcement supervision; Together with the Changsha Municipal Commission for Discipline Inspection and Supervision, the Changsha Municipal Taxation Bureau guided the widespread promotion of the policy of "combining leniency and strictness", actively guiding cadres to conduct self-examination and self correction. A total of 19 enterprises involved in the Li Yu case were inspected for taxation, and more than 87 million yuan of tax losses were recovered, and more than 28 million yuan of illegal gains were confiscated; Conduct a thorough investigation into the employment information of 32000 relatives of cadres in the provincial tax system, and seriously deal with 22 tax personnel whose relatives are engaged in tax related intermediaries
According to statistics, from January to May this year, the tax system in Hunan Province's violation of the spirit of the central eight point regulations and their implementation rules decreased by 42.9% year-on-year. The cooperation between the "group, region, and tax" has achieved phased results in promoting reform through cases.
Highlighting the application of the principle of "three non corruption" to promote the purification of political ecology
"Please carefully study and implement the above suggestions. The Discipline Inspection and Supervision Group stationed at the State Administration of Taxation will strengthen supervision and inspection of the implementation situation. In September 2022, while guiding the Hunan Provincial Taxation Bureau to carry out special rectification, the Discipline Inspection and Supervision Group stationed at the State Administration of Taxation issued the" Discipline Inspection and Supervision Suggestions on Serious Violations of Discipline and Law by Li Yuqi and Wu Zhe in the Hunan Provincial Taxation System "to the Party Committee of the State Administration of Taxation.".
Reviewing the content of the proposal, from proposing a practical quarterly warning education mechanism, effectively strengthening the construction of political organs throughout the system, to strictly implementing the political responsibility of comprehensively and strictly governing the Party, resolutely implementing the strict main tone throughout all fields and links of the system, and then improving the internal control mechanism of the "two powers" of taxation, effectively improving tax law enforcement supervision... Each suggestion focuses on optimizing tax governance, purifying the political ecology, and promoting in-depth rectification of the entire system by drawing lessons from one example to another.
"The case exposed the problem of tax officials' arbitrary abuse of tax law enforcement and administrative management power, involving tax officials from multiple units, departments, and links. This not only requires serious rectification by tax departments at all levels in Hunan Province, but also has important warning and educational significance for the entire tax system." The relevant person in charge of the Discipline Inspection and Supervision Group stationed at the State Administration of Taxation introduced.
In February of this year, after guiding the filming of the warning list for Li Yuqi's violations of discipline and law, the Discipline Inspection and Supervision Group of the State Administration of Taxation, together with the Party Committee of the State Administration of Taxation, distributed the warning list to tax authorities at all levels nationwide. "We have also issued the analysis report of Li Yuqi and others in September last year to the party secretaries and disciplinary inspection team leaders of various provincial tax bureaus. The responsible comrade told reporters that we are currently working together with the party committee of the State Administration to improve the quarterly warning education mechanism, further strengthen the warning effect of cases, and form a strong deterrent against corruption.".
In response to the issues exposed by the Li Yuqi case, such as insufficient internal control mechanisms for the "two powers" of taxation, the Discipline Inspection and Supervision Group of the State Administration of Taxation has promoted the Party Committee of the State Administration of Taxation to improve the "blacklist" system, integrate "smart supervision" into the entire process of the development and construction of the "Golden Tax Phase IV", further strengthen the constraints and supervision of key powers such as policy formulation, decision-making procedures, and approval supervision, and strengthen the reform of supervision mechanisms and institutional construction in key areas of taxation. "Especially since October last year, we have deepened the reform of the disciplinary inspection and supervision system in vertically managed units and extended it to more than 3100 county-level tax bureaus, further improving the efficiency of grassroots supervision and continuously strengthening the rigid constraints of non corruption systems."
In addition, based on the problems of weakened grassroots party organization construction discovered in typical cases such as Li Yuqi, the Discipline Inspection and Supervision Group of the State Administration of Taxation and the Party Committee of the State Administration of Taxation have formulated guidance on further deepening the theme party day, guiding the implementation of party political life systems such as "three meetings and one lesson", making good use of the "disciplinary inspection committee time" in the "theme party day", promoting more than 50000 grassroots party organizations in the tax system to effectively play the political, organizational, and supervisory roles of grassroots party organizations, and consolidating and enhancing their appeal to prevent corruption.
"Through the cooperation and cooperation of the" organization, local government and taxation ", we will deepen the case based learning, reform and governance, and form a complete closed loop of case handling, governance, supervision and education." The chief leader of the Discipline Inspection and Supervision Team of the State Administration of Taxation said that we will make more exploration in the cooperation and cooperation of the "organization, local government and taxation", and form more achievements in the integrated promotion of "three incorruptions", so as to provide a strong guarantee for tax modernization to serve Chinese path to modernization.
