Is it illegal for the hotel to invoice more?

It is illegal for hotels to invoice more.

A large amount may constitute a crime. The crime of falsely issuing ordinary invoices, if the amount of falsely issuing exceeds 400,000 yuan, constitutes the crime of falsely issuing invoices and needs to be punished.

Significance and function of invoice:

1, invoice has the characteristics of legality, truthfulness, uniformity and timeliness, and is one of the most basic accounting original vouchers;

2. Invoice is the carrier of recording economic activities and an important tool of financial management;

3 invoices are an important basis for tax authorities to control tax sources and collect taxes;

4. Invoice is an important means for the state to supervise economic activities, maintain economic order and protect national property safety.

Invoice type:

1. Ordinary invoice: mainly used by business tax payers and small-scale VAT taxpayers. General VAT taxpayers can also use ordinary invoices when they cannot issue special invoices. Ordinary invoices consist of industry invoices and special invoices. Industry invoices are applicable to a certain industry and business, such as commercial retail unified invoices, commercial wholesale unified invoices, and industrial enterprise product sales unified invoices. Special invoices are only applicable to a certain business project, such as advertising fee settlement invoices and commercial housing sales invoices.

2. Special VAT invoice: it is the product of China's new tax system. It is an invoice set by the national tax authorities according to the needs of value-added tax collection and management, and is specially used for taxpayers to sell or provide value-added tax taxable items. Special invoice not only has the connotation of ordinary invoice. At the same time, it also has a more special role than ordinary invoices. It is not only a financial income and expenditure voucher to record commodity sales and value-added tax. Moreover, it is a legal certificate that both the seller's tax obligation and the buyer's input tax amount are recorded, and it is a legal certificate that the buyer deducts taxes, which plays a key role in the calculation of value-added tax.

To sum up, it is illegal for hotels to invoice more. A large amount may constitute a crime. The crime of falsely issuing ordinary invoices, if the amount of falsely issuing exceeds 400,000 yuan, constitutes the crime of falsely issuing invoices and needs to be punished.

Legal basis:

"People's Republic of China (PRC) invoice management measures" twenty-second.

Invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices.

No unit or individual may have the following acts of falsely issuing invoices:

(a) for others, for their own invoices inconsistent with the actual business situation;

(two) let others issue invoices for themselves that are inconsistent with the actual business situation;

(three) introduce others to issue invoices that are inconsistent with the actual business situation.