The tax bureau does not issue invoices when reporting.

Shanghai tax is clear, not invoicing does not mean tax evasion. Tax evasion and not issuing invoices are two descriptions of taxpayers' business behavior. There are indeed illegal enterprises trying to evade taxes by not issuing invoices. However, it can't be said that tax evasion will definitely occur without invoicing.

In daily business activities, it often happens that the buyer does not ask for invoices, but the seller declares all the real income independently. In this case, even if the invoice is not issued, the seller still declares all the income he has obtained according to law, and is a law-abiding and honest taxpayer.

In other words, if the other party does not invoice, whether to evade taxes depends on whether the other party consciously declares. However, if the other party gives me an invoice, there is no way to hide this income.

Asking for invoices can better supervise taxpayers to declare truthfully according to law! If an enterprise refuses to issue an invoice, it can call 12366 to complain about its failure to issue an invoice, and the tax authorities will accept it in time.

About tax evasion

According to Article 63 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection (Decree No.49 of the President of the People's Republic of China), if a taxpayer forges, alters, conceals or destroys account books and vouchers without authorization, or overstates expenditure or omits or understates income in the account books, or refuses to declare or falsely declare tax after being notified by the tax authorities, and fails to pay or underpays the tax payable,

If a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of not less than 50% but not more than five times the unpaid or underpaid taxes; If a crime is constituted, criminal responsibility shall be investigated according to law.

About not issuing invoices

According to the provisions of Article 19 of the Measures for the Administration of Invoices in People's Republic of China (PRC) (Order No.587 of the State Council of the People's Republic of China), units and individuals shall issue invoices to the payer when they collect money from outside for selling goods, providing services and engaging in other business activities. Article 20 stipulates that units and individuals engaged in production and business activities shall obtain invoices from the payee when purchasing goods, receiving services and paying other business expenses. When obtaining the invoice, you are not allowed to change the name and amount.

Article 35 of the Measures for the Administration of Invoices in People's Republic of China (PRC): In any of the following circumstances, the tax authorities shall order it to make corrections and may impose a fine of 6,543,800 yuan; Confiscation of illegal income: (1) Failing to issue an invoice when it should be issued, or failing to issue an invoice at one time according to the prescribed time limit, sequence and columns, or failing to affix a special invoice seal.

According to People's Republic of China (PRC) State Taxation Bureau, Shanghai Taxation Bureau, Jiangsu Taxation Bureau, Zhejiang Taxation Bureau, Anhui Taxation Bureau, Ningbo Taxation Bureau on the release.

Annex to the document "Announcement No.4 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Shanghai Taxation Bureau in 2020": Discretion Standard of Administrative Punishment for Reporting Invoice Tax Violations in Yangtze River Delta Region: 3. Invoices should be issued but not issued, or all invoices should be issued at one time according to the prescribed time limit, order and column, or the special seal for invoices is not stamped. The punishment standard is as follows:

1. If the invoice amount involved is less than 50,000 yuan, it shall be corrected voluntarily before it is discovered by the tax authorities or within the time limit ordered by the tax authorities, and a fine of 1000 yuan shall be imposed; If no correction is made within the time limit, a fine of 1000 yuan or more and 2000 yuan or less shall be imposed.

2. If the invoice amount is more than 50,000 yuan but less than 500,000 yuan, and it is corrected voluntarily before the tax authorities find it or within the time limit ordered by the tax authorities, a fine of more than 1 10,000 yuan and less than 4,000 yuan will be imposed; If no correction is made within the time limit, a fine of more than 2000 yuan and less than 5000 yuan shall be imposed.

3. If the invoice amount exceeds 500,000 yuan, a fine of more than 5,000 yuan 1 10,000 yuan will be imposed.

Illegal gains shall be confiscated.