Whether it is necessary to increase enterprise income tax to obtain false VAT invoices in good faith, but good faith has no criminal responsibility and cannot be exempted from paying taxes and late fees.
When an enterprise obtains a false special VAT invoice, should it exclude the cost of false special VAT invoice, deductible input tax and pre-tax cost?
Relevant laws:
Article 63 of the Law of People's Republic of China (PRC) on Tax Collection and Administration stipulates Article 9 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Concerning Taxpayers Obtaining False Invoices for Value-added Tax (Guo Shui Fa [1997] 134) and State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Taxpayers Obtaining False Invoices.
What are the benefits of falsely issuing special VAT invoices to enterprises? The amount of the special VAT invoice includes 17% tax deductible. If a buyer falsely issues an invoice of 1 10,000 yuan, it can pay less value-added tax 1 00/17% *17% =145,300 yuan, which is special for the tax authorities, * * that is, the enterprise falsely issues an invoice. You can call me again.
How to confirm that the enterprise has not falsely issued special VAT invoices "Provisions of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Taxpayers Issuing Special VAT Invoices"? Announcement on Issues Related to Tickets (Announcement No.39 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 20 14) stipulates that the following three conditions are met at the same time, which does not belong to the special issue of foreign-related value-added tax. Tickets:
1. Taxpayers sell goods or provide VAT taxable services to paying taxpayers;
2. The taxpayer has charged the taxpayer of the payer the price for selling goods, providing taxable services or providing taxable services, or obtained evidence for asking for the price;
3. The contents of the special VAT invoice issued by the taxpayer to the paying taxpayer in accordance with the regulations are consistent with the contents of selling goods, providing taxable services or taxable services, and it is a special VAT invoice legally obtained by the taxpayer and issued in its own name.
The special VAT invoice obtained by the taxpayer according to the above situation can be used as the VAT deduction voucher for deducting the input tax.
This announcement shall come into force on August 1 day, 2065438.
Does the enterprise have to pay a fine for the crime of falsely issuing special VAT invoices? Enterprises that falsely issue special invoices for value-added tax will be handed over to the public security organs for investigation and judgment by the court, so they will be fined and sentenced.
Is it common for enterprises to falsely issue special invoices for value-added tax? It is certainly not a common phenomenon for enterprises to falsely issue special invoices for value-added tax, but this is an individual and will definitely be discovered.
I have issued a special VAT invoice of 75,000 yuan to others. How many input tax stamps do I need to offset the cost? I issued a special VAT invoice for enterprise income tax of 75,000 yuan, and I asked for an input tax invoice of 75,000 yuan, which is just a balance, so I don't have to pay VAT and enterprise income tax at the same time.
How to distinguish real estate enterprises and construction enterprises from falsely issuing VAT invoices? Who dares to do this now? Now that the systems are connected to the internet, who can open the door for you? Are you kidding about the future? If you play like this, you will go to jail regardless of your work!
There is a way that the same house will have different value-added tax amounts, but it is not false, because the evaluation value is different, resulting in different amounts. Generally, if you trade in full, you won't get a loan anyway, so you must hit the lowest price of online signing and pay as little tax as possible; If you need a loan, the more you need, the better, then you have to raise the price of online signing. The loan is based on the online signing price, for example, according to the down payment of 30%. For the rest of the loans, the online signing price is 6,543.8+0,000, so you can borrow 700,000, but if the online signing price reaches 2 million, you can borrow 6,543.8+0.4 million. The tax payment is also based on 1 10,000 yuan and 2 million yuan, so the online signing price is normal. As for false invoicing, you can rest assured at present, unless you really don't want to do it. False invoicing is not only a tax matter, but also involves evaluating companies and banks. After all this, there is not enough money left to clear the relationship.
What punishment should be given for falsely issuing a special VAT invoice of 40,000 yuan? Article 205 of the Criminal Law stipulates that whoever commits the crime of falsely issuing special VAT invoices, defrauding export tax rebates or deducting tax invoices 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 but not more than 200,000;
Whoever falsely makes out a large amount or has other serious circumstances shall be sentenced to fixed-term imprisonment of not less than three years and fined not less than 50,000 but not more than 500,000; Whoever falsely makes out a huge amount or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 10 or life imprisonment, and shall also be fined not less than 50,000 but not more than 500,000, or his property shall be confiscated;
Whoever falsely reports that the amount of fraudulent use is especially huge or has other particularly serious circumstances shall be sentenced to life imprisonment or death, and his property shall also be confiscated. If the middleman wants to confiscate the illegal income, he will be fined, and at the same time, depending on the seriousness of the case, whether he will bear criminal responsibility.