Using "Numeric Energy" to Guard the Country's "Money Bag"

2023-05-24

Personal income tax should be paid for the interest on the execution funds in private lending enforcement cases, but during the execution inspection and supervision, we found that such tax omissions often occur. By constructing a supervision model for tax related public interest litigation cases, screening relevant data, sorting out more than 100 abnormal clues, and urging the tax department to pursue the payment of more than 1.6 million yuan in taxes The Chongchuan District Procuratorate of Nantong City, Jiangsu Province, used the big data supervision model to handle a series of cases of supervising administrative agencies to recover taxes, which made the procurator general of the court, Sun Ya, directly say "taste the sweetness of digital prosecution". In May 2022, during the public interest litigation work in the field of state-owned property protection, the court discovered that Han, the defendant in a private loan execution case, had a huge amount of private loan interest income that had not been paid personal income tax in accordance with the law. In order to recover this tax as soon as possible, the court filed an administrative public interest lawsuit and issued a procuratorial recommendation to the tax department, suggesting that Han's interest income be subject to personal income tax in a timely manner in accordance with the law. After receiving the prosecution's suggestion, the tax department investigated Han and informed him of the legal consequences of not declaring and paying personal income tax. In the end, Han voluntarily declared and paid over 1.39 million yuan in full in the following month. In order to solve the problem of tax supervision in private lending cases, the court has successfully processed individual cases and applied big data thinking to construct a big data supervision model for interest income tax on private lending execution funds. This model takes "private lending", "interest", and "closing notice" as keywords, and uses the Judgment Document Network query platform to conduct feature comparison. It sorts out cases involving private lending that have been forcibly executed in the jurisdiction in 2021, and synchronously compares and collides with data from the tax collection and management information system. It accurately identifies four people who have received execution funds and interest but have not declared taxes. Therefore, the case clues are transferred to the tax department together, Urge the tax department to successfully pursue the payment of over 1.6 million yuan in taxes, and promote the establishment of a collaborative mechanism for tax collection throughout the city. Business needs have given rise to emerging "experimental fields". "We have an urgent need for digital prosecution." As the grassroots procuratorate in Nantong with the largest number of cases, how to discover legal supervision clues from a large number of cases has been a long-standing problem. According to the person in charge of the case management department of the hospital, the hospital handles about 2500 cases of various types in a year. Through the traditional "case based, file review" case handling model, screening and supervision leads to high pressure and low efficiency in handling cases. While handling the Han case, we have found that there are over 700 private lending disputes in our jurisdiction within a year. It is time-consuming and laborious to manually search for clues through individual files. Digital prosecution provides another solution: there are countless connections between any illegal or criminal activities. If we use big data thinking to compare and collide with isolated information, a "chemical reaction" will occur, Further discover supervisory clues. The hospital has included digital prosecutorial work as a key project of the Party group, and conducted a series of digital prosecutorial training for procuratorial police officers. With the use of digital technology as a guide, it aims to cultivate prosecutors with digital thinking and cognition, and improve their ability to acquire, apply, and integrate data. In order to explore the emerging "experimental field" of legal supervision data models, the court has established a digital prosecutorial special class and held a "gold

Edit:Ying Ying    Responsible editor:Shen Chen

Source:jcrb.com

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