Does it constitute a crime for a hotel to buy fake invoices?

it's definitely illegal. first of all, the invoice is illegal. According to the Measures for the Administration of Invoices, a fine of less than 1, yuan can be imposed for each act that fails to purchase, obtain or issue invoices as required. Then there is tax evasion. The Tax Administration Law stipulates that if a taxpayer evades taxes, the tax authorities shall recover the taxes and late fees that he fails to pay or underpays, and impose a fine of more than 5% and less than five times the taxes that he fails to pay or underpays; If a crime is constituted, criminal responsibility shall be investigated according to law.

Whether it constitutes a crime depends on the amount of tax evasion and its proportion in the total tax payable. According to what you said, it is estimated that you haven't paid a penny of tax, which is more likely to constitute a crime.

The amendment to the Criminal Law stipulates that taxpayers who make false tax returns or fail to make tax returns by deception or concealment and evade paying a large amount of tax, accounting for more than 1% of the taxable amount, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and fined; If the amount is huge and accounts for more than 3% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years and not more than seven years, and shall also be fined (the criminal law provisions posted in hl9235 are outdated and changed in 29).