Example 1: Taxpayer A manages according to the quota, so the monthly ticket consumption limit is within the range of quota inversion. If it exceeds the quota, it is necessary to pay back the tax. If the consumption exceeds the quota for three consecutive months, it is necessary to adjust the quota. In fact, as we all know, the quota of quota management households is often lower than the tax amount calculated by actual income, and the invoices collected according to the quota are always insufficient for settlement. Taxpayer B, on the other hand, sells large noodles, and no one asks for invoices from him. After he receives the invoices according to the quota, he doesn't actually use them. He can sell these tickets to A.. In this way, A achieved the goal of paying less taxes.
Example 2: In order to pay less enterprise income tax and make fictitious expenses, a company asked a self-employed person to provide service invoices. In fact, the self-employed person did not provide services to him, but the company issued a certificate to the self-employed. The self-employed person went to the tax authority to issue an invoice, and the tax was about 7%. When the invoice was provided to Company A, the company paid this part of the tax at the same time, and it could also give some benefits to the self-employed, but this part of the expenditure was deducted in the income tax calculation, and the tax rate was 25%, which was for the company and the self On the surface, the tax has been paid, but in fact, part of the business tax has been paid in vain, and more income tax has been evaded.