What is the responsibility of the hotel to issue more invoices to its guests?

The hotel may be criminally liable for issuing more invoices to its guests.

Legal analysis

According to the relevant laws and regulations, hotel invoices can't be opened more, and no unit or individual can open more invoices no matter what they are. Overinvoicing is false invoicing. False development can make companies or individual industrial and commercial households that receive invoices evade a large amount of taxes, resulting in serious loss of national taxes. False invoicing is illegal and criminal. Once verified, the tax evasion caused by it will be recovered and fined. If the circumstances are serious, criminal responsibility will be investigated. False invoicing refers to the fraudulent act of not issuing invoices truthfully. Taxpayers and individuals falsify the name, quantity, unit price and amount of commodities when issuing invoices for tax evasion or certain needs of purchasing units in the process of commodity trading, and even use familiar relationships to falsely issue transaction invoices. The crime of falsely issuing invoices refers to a serious act of falsely issuing special invoices for value-added tax and invoices other than those used to defraud export tax rebates and deduct taxes. The object of this crime is the national tax collection and management order. The objects of crime are special invoices for value-added tax and other invoices used to defraud export tax rebates and deduct taxes, including both real invoices and fake invoices. The objective aspect of this crime is that the perpetrator falsely issues special invoices for value-added tax and invoices other than those used to defraud export tax rebates and deduct taxes, and the circumstances are serious. Therefore, the hotel may be criminally liable for issuing more invoices to its guests.

legal ground

Article 205 of the Criminal Law of People's Republic of China (PRC) falsely makes out special invoices for value-added tax or other invoices for defrauding export tax rebates or tax deduction, and shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; If the amount of tax falsely made out is relatively large or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan; Whoever falsely makes out a huge amount of tax or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan or confiscated property. If a unit commits the crime specified in this article, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever falsely makes out a large amount of taxes or has other serious circumstances shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years; Whoever falsely makes out a huge amount of tax or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment. Falsely issuing special invoices for value-added tax or other invoices for defrauding export tax rebates and tax deduction refers to one of the acts of falsely issuing invoices for others, for oneself, for others and for introducing others. Article 205-1 Whoever falsely issues invoices other than those specified in Article 205 of this Law, if the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than two years, criminal detention or public surveillance, and shall also be fined; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than two years but not more than seven years and shall also be fined. If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the provisions of the preceding paragraph.