It's graduation season again, and college graduates are stepping onto the road of job hunting, preparing to embrace a brand new career life. Some criminals take advantage of graduates' eagerness to find jobs and use legitimate companies as cover to manipulate "shell companies" to engage in illegal and criminal activities such as issuing fake value-added tax special invoices, telecommunications fraud, and money laundering. If job seekers accidentally go astray, not only will their career prospects be ruined, but they may also face serious consequences of being held criminally responsible. Recently, the Beijing First Intermediate People's Court concluded a case of this kind. In 2017, after graduating from university, Du joined a financial consulting company as an accountant. The company's main business was to provide accounting, tax reporting, invoicing, business registration, and change services to small companies and enterprises. During his tenure, Du not only directly invoiced but also provided support and cooperation for Zhou and others' invoicing behavior, knowing that the actual controller of the company, Zhou, used more than ten other "shell companies" that Zhou actually controlled as upstream invoicing companies to falsely issue value-added tax special invoices for seven downstream companies. After judicial audit, it was found that during Du's tenure, he participated in issuing more than 400 value-added tax special invoices to downstream companies, with a total tax amount of over 2.4 million yuan. The above invoices have all been certified and deducted by the tax authorities. Later, Du and others were arrested and brought to justice by the public security organs. After trial, the court found that Du participated in the act of falsely issuing value-added tax special invoices, and the amount of tax falsely issued was relatively large. His behavior constituted the crime of falsely issuing value-added tax special invoices and should be punished. Considering that he was an accomplice and actively returned illegal gains, showing repentance, he was ultimately sentenced to two years in prison and fined RMB 50000 for the crime of falsely issuing value-added tax special invoices. Article 205, Paragraph 1 of the Criminal Law of the People's Republic of China: Whoever falsely issues value-added tax special invoices or other invoices used to defraud export tax refunds or offset taxes shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than 20000 yuan but not more than 200000 yuan; For those who falsely claim large amounts of taxes or have other serious circumstances, they shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years and fined not less than 50000 yuan but not more than 500000 yuan; If the amount of falsely declared taxes is huge or there are other particularly serious circumstances, the offender shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment, and shall also be fined not less than 50000 yuan but not more than 500000 yuan or have their property confiscated. Article 205, Paragraph 3: Falsely issuing value-added tax special invoices or other invoices used to defraud export tax refunds or offset taxes refers to one of the behaviors of falsely issuing for others, falsely issuing for oneself, allowing others to falsely issue for oneself, or introducing others to falsely issue. Article 10 of the Interpretation of the Supreme People's Court and the Supreme People's Procuratorate on Several Issues Concerning the Application of Law in Handling Criminal Cases Involving Endangering Tax Collection and Management: If any of the following circumstances occur, it shall be deemed as "issuing false value-added tax special invoices or other invoices used to defraud export tax refunds or offset taxes" as stipulated in Article 205, paragraph 1 of the Criminal Law: (1) issuing value-added tax special invoices, other invoices used to defraud export tax refunds or offset taxes without actual business; （2） Having actual deductible business, but issuing value-added tax special invoices that exceed the corresponding tax amount of the actual deductible business, or other invoices used to defraud export tax refunds or deduct tax; （3） For businesses that cannot be deducted from taxes according to law, issuing value-added tax special invoices or other invoices used to defraud export tax refunds or deduct taxes through fictitious transaction entities; （4） Illegally tampering with electronic information related to value-added tax special invoices or other invoices used to defraud export tax refunds or offset taxes; （5） Violating regulations by falsely claiming through other means. For the purpose of inflating performance, financing, loans, etc. without the purpose of defrauding tax credits, and without causing tax losses due to deduction, this crime shall not be punished. If it constitutes other crimes, criminal responsibility shall be pursued for other crimes in accordance with the law. Article 11, Paragraph 1: Those who falsely issue value-added tax special invoices, use other invoices to defraud export tax refunds, or deduct taxes, and whose tax amount is more than 100000 yuan, shall be convicted and punished in accordance with Article 205 of the Criminal Law; If the amount of falsely declared tax exceeds 500000 yuan or 5 million yuan, it shall be respectively recognized as "relatively large" or "huge" as stipulated in the first paragraph of Article 205 of the Criminal Law. The road to finding a job is long and arduous. Only by adhering to the legal bottom line and eliminating the mentality of taking chances can we achieve stability and realize our life value on a legal and compliant career path. The judge reminds job seekers to keep their eyes open during the job search process. In the face of the temptation of high salaries, they should rationally analyze their rationality and risks. Before signing the labor contract, they can conduct a "reverse investigation" and verify the company's qualifications through platforms such as the "National Enterprise Credit Information Publicity System" and "Enterprise Check". If they find abnormal situations such as "one person controlling multiple companies" or "the company's business flow clearly does not match its business scale", they should remain highly vigilant. In addition, after joining the company, one should strengthen self-protection, learn and understand the laws and regulations of the position and industry as soon as possible, clarify the boundaries of behavior, and ensure that all business handled by oneself is legal and compliant. When encountering vague or suspicious business requirements, one should actively consult relevant legal provisions or consult with relevant departments, and not blindly execute them. Once the company detects signs of illegal and criminal behavior such as "issuing a large number of invoices without actual transactions" and "requiring employees to operate multiple company accounts", it should immediately stop participating and retain evidence, report to the tax or public security authorities in a timely manner, and avoid holding erroneous concepts such as "only executing old board orders" and "no responsibility without direct profit", in order to avoid becoming a part of the criminal chain due to delay and compromise. (New Society)