Yiliang Company Registration: Do you dare to make false invoices, then do you dare to bear these risks?

Many people take it for granted that false invoices are naturally false or untrue invoices. This idea can't be completely wrong, but the definition of false opening is much bigger than expected. What is false invoicing, what is the behavior of false invoicing, and what kind of risks will there be in illegally holding invoices? Presumably, everyone knows only a little about this, so with these questions, hurry into this salon and let our senior accountant Liu come and have a look.

What is false invoicing?

Acts of illegally manufacturing invoices, selling illegally manufactured invoices and illegally selling invoices.

Illegal purchase of invoices, illegal possession of invoices

What is the so-called false invoicing?

Simply put, false invoicing can be divided into ordinary invoices and special VAT invoices.

Falsely issuing ordinary invoices refers to the act of falsely issuing ordinary invoices for others, for oneself, allowing others to falsely issue ordinary invoices for themselves and introducing others to falsely issue enterprise costs, resulting in reduced profits and underpayment of enterprise income tax.

Falsely issuing special value-added tax invoices refers to the act of falsely issuing special value-added tax invoices for others, for oneself, for others, or introducing others to falsely issue special value-added tax invoices or other invoices used to defraud export tax rebates and deduct taxes in violation of national tax collection and invoice management regulations.

The current "Measures for the Administration of Invoices in People's Republic of China (PRC)" stipulates that a maximum fine of 500,000 yuan can be imposed on acts such as falsely issuing invoices or forging invoices. Articles 37 and 38 also stipulate that "if a crime is constituted, criminal responsibility shall be investigated according to law". Article 36 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) also stipulates: "If the violation of laws and regulations on invoice management is serious enough to constitute a crime, the tax authorities shall transfer it to judicial organs for handling according to law." Because there are no specific quantitative standards in the Measures for the Administration of Invoices in People's Republic of China (PRC) and its detailed rules for implementation, under what circumstances are the illegal acts of invoices "serious" and constitute a crime, and need to be transferred to the public security organs for handling?

Below, combined with "Measures for the Administration of Invoices in People's Republic of China (PRC)" and "Criminal Law of People's Republic of China (PRC)" and related judicial interpretations, the following three kinds of tax administrative penalties, standards that constitute crimes and criminal penalties involved in invoice violations are analyzed as follows.

What are the behaviors of artificial false invoicing? How to interpret this kind of false invoicing behavior?

Issue invoices that are inconsistent with the actual business situation for others and themselves.

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.

Let others issue invoices for themselves that are inconsistent with the actual business situation.

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.

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.

False invoicing needs to bear these risks. Here we will introduce it from the perspective of tax law and criminal law.

tariff act

According to the provisions of Article 37 of the Measures for the Administration of Invoices in People's Republic of China (PRC), the illegal income shall be confiscated by the tax authorities in violation of the provisions of the second paragraph of Article 22 of these Measures; If the amount of false issuance is less than 1 10,000 yuan, a fine of less than 50,000 yuan may be imposed; If the amount of false issuance exceeds 6,543,800 yuan, a fine of 50,000 yuan to 500,000 yuan shall be imposed; If a crime is constituted, criminal responsibility shall be investigated according to law.

Some people read this article and think, alas, I made a profit of 500 thousand by falsely invoicing, and the maximum penalty was 500 thousand. Isn't that profit? Cai can only say that he is naive.

According to Article 41 of the Measures for the Administration of Invoices in People's Republic of China (PRC), if other units or individuals fail to pay, underpay or defraud taxes in violation of the laws and regulations on invoice management, the tax authorities shall confiscate their illegal income and may impose a fine of less than 1 time. In addition, according to the Notice of State Taxation Administration of The People's Republic of China on Issues Related to the Special Rectification Action against the Manufacture and Sale of Fake Invoices and Illegal Invoicing (Guo Shui Fa [2008] No.40), invoices and other vouchers that do not meet the requirements, including fake invoices and illegal invoicing, shall not be used for pre-tax deduction, export tax rebate or tax deduction.

At the same time, if the above acts are in line with the tax evasion situation stipulated in the Law of People's Republic of China (PRC) on Tax Collection and Administration, according to the provisions of Article 63 of this Law, if a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and impose a fine of more than 50% and less than five times the unpaid or underpaid taxes; If a crime is constituted, criminal responsibility shall be investigated according to law.

criminal law

According to Article 205 of the Criminal Law of People's Republic of China (PRC), the crime of falsely issuing special VAT invoices, defrauding export tax rebates or deducting tax invoices; Crime of falsely issuing invoices] Whoever falsely issues special invoices for value-added tax or other invoices used for defrauding export tax rebates or tax deduction 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.

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