For invoices drawn from others, the tax bureau will definitely look for the other party first, because the other party will look for you if they have questions or problems.

For invoices issued from others, the tax bureau will usually find you because of the following circumstances.

In the first case, because the other party failed to declare the corresponding invoice and lost contact after issuing the invoice, the tax bureau could not find him, so you need to know and verify the relevant information; If the other party issues a special VAT invoice, you will also be asked to transfer out the input tax, pay the tax and late fees.

In the second case, because the other party falsely invoiced and was investigated by the tax authorities, the tax authorities should investigate you, ask you about the process of accepting invoices, and determine whether you falsely invoiced. Deliberately accepting a fake invoice is also a fake invoice.

Article 22 of the Measures for the Administration of Invoices stipulates that invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with the special seal for invoices. No unit or individual may have the following acts of falsely issuing invoices:

(a) for others, for their own invoices inconsistent with the actual business situation;

(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.

The penalties for falsely issuing invoices are: the tax authorities confiscate illegal income; 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.