Shenzhen Finance Company tells you these three kinds of false statements. Pay attention to _ finance and taxation

Give a few simple examples: there is no real transaction, but the invoice is fake; Selling apples, invoices are oranges, and they are fake; I sold three apples and invoiced two apples, which were fake; A catty of apples sold in 5 yuan and a catty of invoices in 7 yuan are fake; fiscal audit

Please pay attention to these three fake opening situations!

1, for others, and for yourself, issue invoices that are inconsistent with the actual operating conditions.

What is inconsistent with the actual business situation?

Give a few simple examples: there is no real transaction, but the invoice is fake; Selling apples, invoices are oranges, and they are fake;

I sold three apples and invoiced two apples, which were fake; A catty of apples sold in 5 yuan and a catty of invoices in 7 yuan are fake;

It's fake that things are sold to A, but invoices are issued to B; A sells things to B, but the invoice is made out to B by C, which is fake and so on.

To sum up: the name, quantity, unit price and amount of the seller, buyer and commodity on the invoice must be consistent with the actual business. If there is any discrepancy, it will be false.

2. Let others issue invoices that are inconsistent with the actual operating conditions for themselves.

This is easy to understand, that is, not only issuing invoices that are inconsistent with actual business conditions, but also letting others issue invoices that are inconsistent with actual business conditions for themselves.

For example, in order to avoid taxes, the legal representative of Company A requires Company B, whose friend is the legal representative, to issue invoices for Company A without actual transactions. Here, both Company A and Company B belong to the act of falsely invoicing.

It should be reminded that many operators or financial personnel take it for granted that issuing invoices that are inconsistent with the actual operating conditions is a false invoicing behavior, but they do not know that letting others issue invoices on their behalf is also a false invoicing behavior.

3. Introduce others to issue invoices that are inconsistent with actual business conditions.

This article also includes intermediaries in the category of false invoicing. There are two situations. One is professional, that is, as a way of making money, it is illegal to act as a "broker" between the drawer and the payee to earn intermediary fees; The other is that enterprises that happen to know that there are redundant invoices and enterprises that lack invoices become referees with the idea of helping friends. Most of this behavior is due to ignorance of the law.

However, whether you know the law or not, whether you charge the referral fee or not, once this kind of behavior happens, you must accept the same legal sanctions.

Therefore, don't introduce others to make fake invoices, so as not to do bad things with good intentions and harm others.

fiscal audit