2. You think too idealistically. There is no such thing in the actual company operation. Let's talk about the value-added tax rate of 17% first. I don't know what individuals you mean by individuals. I really haven't seen individuals get special tickets for personal consumption. If you are a company and get a special ticket as an input, there will definitely be sales. If the inventory of 100 you bought is only sold for 30, and you don't have an input invoice, 30 should be taxed immediately. If you have income, you can make it.
If you are an individual, according to the simple collection method (3%), you don't have to ask the other party to invoice, and the other party saves tax money for a while. But at this time, tax risks arise, and the other party is likely to be found out by the tax bureau because of this behavior, and then pay the tax in the form of "unbilled income" and be punished. If this part of the unbilled income cannot be accounted for, the tax authorities will verify it in the form of assessment, which is likely to make the actual tax payment more than the calculation. Who told you to hide the income?