according to the relevant provisions of the law, China's crackdown on fraud crimes is getting bigger and deeper. Now, the WeChat anti-fraud system of the public security system has been introduced, which can be searched and learned that as long as it is suspected of fraud, it can be identified. Therefore, it is suggested to identify whether driving school outsourcing is fraud or a marketing method and strategy. Because for the driving school, it is necessary to do things after collecting money, that is, to teach students to drive cars, drive safely and pass the driver's license exam. The general fraud is a deception for the purpose of illegal possession to obtain money. Therefore, if a driving school pays human, material and financial resources and has a special coach to lead the team to teach driving courses, it does not belong to the category of fraud. As for whether it has been covered, as long as it does not violate laws, regulations and relevant norms, even if people have this illusion, it cannot be said that there is deception in driving schools. Because driving schools in many places do advertise like this, the main purpose is to occupy students. So is this form of alarm ok? Of course, it can be called the police, but it does not necessarily prove that the driving school is a fraud.
first of all, falsely issuing special invoices for value-added tax refers to the act that the drawer issues special invoices for the purpose of obtaining illegal income or seeking other private interests without selling goods or providing taxable services, or issues special invoices with false contents directly to the drawee to defraud tax deduction or export tax refund. Referring to the relevant judicial interpretation notes, anyone who commits one of the following acts belongs to "falsely issuing special VAT invoices":
1. Issuing special VAT invoices for others, for himself, for others, or for introducing others without buying or selling goods or providing or accepting taxable services;
2. Special VAT invoices with false quantity or amount are issued for others, for themselves, for others to introduce others, when goods are purchased or sold or taxable services are provided or accepted;
3. actually engaged in business activities, but asked others to issue special VAT invoices for themselves.
Secondly, those who falsely make out special invoices for value-added tax or other invoices for defrauding export tax rebates and tax deduction, and the amount of falsely made tax is more than 1, yuan, or the amount of national tax fraud is more than 5, yuan, should be filed for prosecution.
It is particularly important to note that this crime is intentional subjectively, including direct intention and indirect intention. It does not constitute a crime for the actor to mistakenly open or stagger special invoices such as value-added tax due to negligence.
Article 192 of the Criminal Law of the People's Republic of China
The crime of fund-raising fraud is to illegally raise funds by fraudulent means for the purpose of illegal possession. If the amount is relatively large, it shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than seven years or life imprisonment, and shall also be fined or confiscated.
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.
Article 193 The crime of loan fraud involves defrauding a bank or other financial institution of loans for the purpose of illegal possession. If the amount is relatively large, it shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined not less than 2, yuan but not more than 2, yuan; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years, and shall also be fined not less than 5, yuan but not more than 5, yuan; If the amount is especially huge or there are other particularly serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 1 years or life imprisonment, and shall also be fined not less than 5, yuan but not more than 5, yuan, or his property shall be confiscated: < P > (1) fabricating false reasons such as introducing funds and projects;
(2) using a false economic contract;
(3) using false supporting documents;
(4) using false proof of property rights as guarantee or repeatedly guaranteeing beyond the value of collateral;
(5) defrauding loans by other means.
Article 224 The crime of contract fraud, in any of the following circumstances, defrauds the other party of property for the purpose of illegal possession in the process of signing and performing the contract, and the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also or shall only be fined; If the amount is huge 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; If the amount is especially huge or there are other especially serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 1 years or life imprisonment, and shall also be fined or confiscated:
(1) signing a contract with a fictitious unit or using someone else's name;
(2) using forged, altered or invalid bills or other false certificates of property rights as the guarantee;
(3) having no actual performance ability, tricking the other party into continuing to sign and perform the contract by performing the small contract first or partially;
(4) escaping after receiving the goods, payment, advance payment or secured property from the other party;
(5) defrauding the other party's property by other means.
Article 224-1 Whoever organizes and leads the organization that commits pyramid selling activities and leads it in the name of selling goods and providing services, requires participants to obtain the qualification to join by paying fees or purchasing goods and services, and forms a hierarchy in a certain order, directly or indirectly using the number of developers as the basis for remuneration or rebate, and induces or coerces participants to continue to develop pyramid selling activities of others, defrauding property and disrupting economic and social order, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention. If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than five years and fined.
Article 25 of the Criminal Law of the People's Republic of China
Whoever falsely makes out special invoices for value-added tax or other invoices for defrauding export tax refund 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 2, yuan but not more than 2, 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 5, yuan but not more than 5, 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 1 years or life imprisonment, and shall also be fined not less than 5, yuan but not more than 5, 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 tax 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 1 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 to make invoices for themselves, and for introducing others.
article 25-1 falsely makes out invoices other than those specified in article 25 of this law, and if the circumstances are serious, he 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.
Paragraph 2 of Article 22 of the Measures for the Administration of Invoices of the People's Republic of China
: No unit or individual may commit the following acts of falsely issuing invoices: (1) issuing invoices for others and for themselves that are inconsistent with the actual business conditions; (two) let others issue invoices for themselves that are inconsistent with the actual business situation; (three) introduce others to issue invoices that are inconsistent with the actual business situation.