Many people take it for granted that false invoicing means issuing "false" or "untrue" invoices is called false invoicing. This idea cannot be said to be completely wrong, but the definition of virtual opening is much larger than imagined. What exactly is false invoicing, what constitutes false invoicing, and what are the risks of illegally holding invoices, I think we only have a little understanding of it, so let us quickly enter this issue of the salon with these questions. Our senior accountant Liu Can will take you through these issues!

What is false invoicing?

The act of illegally manufacturing invoices, selling illegally manufactured invoices, and illegally selling invoices

The act of illegally purchasing invoices and illegally holding invoices

The so-called false issuance What's the deal with the invoice?

To put it simply, false issuance of invoices is divided into false issuance of ordinary invoices and false issuance of special value-added tax invoices.

Falsely issuing ordinary invoices refers to violating national tax collection and invoice management regulations, falsely issuing ordinary invoices for others, falsely issuing for oneself, allowing others to falsely issue ordinary invoices for oneself, and introducing others to falsely issue ordinary invoices for corporate false listings. costs, resulting in reduced profits and less corporate income tax.

False issuance of special VAT invoices refers to violating national tax collection and invoice management regulations, falsely issuing special VAT invoices for others, falsely issuing for oneself, allowing others to falsely issue special VAT invoices for oneself, introducing others to falsely issue special VAT invoices, or The act of defrauding other invoices for export tax refunds and tax deductions.

The current "Invoice Management Measures of the People's Republic of China" stipulates that in addition to imposing a fine of up to 500,000 yuan for false invoices, counterfeit invoices, etc., in Articles 37 and 3 Article 18 also stipulates that "anything that constitutes a crime shall be investigated for criminal responsibility in accordance with the law." Article 36 of the "Details for the Implementation of the Invoice Management Measures of the People's Republic of China" also stipulates: "If the violation of invoice management regulations is serious enough to constitute a crime, the tax authorities shall transfer it to the judicial authority for handling in accordance with the law." Because in the "People's Republic of China" There are no specific quantitative standards in the "Measures for the Administration of Invoices of the People's Republic of China" and the implementation rules. Under what circumstances does illegal invoice behavior constitute a crime that is "serious" and needs to be transferred to the public security organs for handling?

In the following, we combine the "Invoice Management Measures of the People's Republic of China" and the "Criminal Law of the People's Republic of China" and relevant judicial interpretations to provide the following three types of tax administration laws involving invoice violations: Penalties, standards for constituting crimes and criminal penalties are analyzed as follows.

What behaviors are considered to be false invoicing behaviors? How should we interpret the act of falsely issuing invoices?

Issuing invoices for others or yourself that are inconsistent with actual business operations.

What is inconsistent with actual operating conditions?

To give a few simple examples: no real transaction occurred, but an invoice was issued, which is false;

What was sold was apples, but the invoice was issued for oranges, which was false. ;

I sold 3 apples, but the invoice was for 2 apples, which is false;

The apples were sold for 5 yuan per catty, but the invoice was for 7 yuan. One pound, this is an inflated bill;

Something is sold to A, but the invoice is issued to B, which is an inflated bill;

A sells something to B, but the invoice is issued to C Opened to B, this is a virtual open and so on.

To summarize, the seller, buyer, product name, quantity, unit price, and amount on the invoice must be consistent with the actual business. If there is any inconsistency, it is a false invoice.

Allowing others to issue invoices for you that are inconsistent with your actual business operations.

This is relatively easy to understand, that is, not only issuing invoices to external parties that are inconsistent with the actual business conditions is false invoicing, but also allowing others to issue invoices for oneself that are inconsistent with the actual business conditions is also false invoicing. For example, in order to avoid paying taxes, the legal representative of Company A asked Company B, whose friend is the legal representative, to issue invoices for Company A without actual transactions. Here, both Company A and Company B are falsely issuing invoices. What needs to be reminded is that many operators or financial personnel take it for granted that issuing invoices that are inconsistent with the actual business conditions is an act of false invoicing, but they do not know that asking others to issue invoices for themselves is also an act of false invoicing.

Introduce others to issue invoices that are inconsistent with actual business operations.

This article also includes middlemen in the category of false invoicing. There are two situations here. One is professional, that is, using it as a way to make money. Between the issuer and the payee, Acting as a "broker" to earn intermediary fees is a violation of the law; the other is to happen to know a company with excess invoices and a company that lacks invoices, and become an introducer with the idea of ????helping a friend. This kind of Most of the behavior is caused by ignorance of the law.

However, regardless of whether you understand the law or not, and whether you charge an introduction fee or not, once such behavior occurs, the legal sanctions you must accept are the same. Therefore, never introduce others to falsely issue invoices, so as not to do bad things with good intentions and harm yourself as well as others.

False issuance of invoices requires bearing these risks. Here we will introduce them from the two perspectives of tax law and criminal law

Tax law

According to the "People's Law of the People's Republic of China" Article 37 of the Measures for the Administration of Invoices of the People's Republic of China stipulates that if invoices are falsely issued in violation of the provisions of paragraph 2 of Article 22 of these Measures, the illegal income shall be confiscated by the tax authorities; if the amount of false invoices is less than 10,000 yuan, the tax authorities may A fine of not more than 50,000 yuan shall be imposed; if the amount of false disclosure exceeds 10,000 yuan, a fine of not less than 50,000 yuan but not more than 500,000 yuan shall be imposed; if a crime is constituted, criminal liability shall be pursued in accordance with the law.

Some people read this article and think, oops, then I made a profit of more than 500,000 yuan by falsely issuing invoices, and the maximum penalty is 500,000 yuan. Isn’t that still a profit? The finance and tax man can only say that he is too naive.

According to Article 41 of the "Invoice Management Measures of the People's Republic of China", any violation of invoice management regulations that causes other units or individuals to fail to pay, underpay, or defraud taxes will be punished by the tax department. The authorities shall confiscate the illegal gains and may impose a fine of not more than one time of the unpaid, underpaid or fraudulently obtained taxes. In addition, according to the "Notice of the State Administration of Taxation on Issues Concerning the Special Rectification Action against the Production and Sale of Fake Invoices and Illegal Issuance of Invoices" (Guo Shui Fa [2008] No. 40), for invoices and other vouchers that do not meet the regulations, including false invoices and Illegal agency invoices cannot be used for pre-tax deductions, export tax rebates, or tax deductions.

At the same time, if the above-mentioned behavior complies with the tax evasion stipulated in the "Tax Collection and Administration Law of the People's Republic of China", according to the provisions of Article 63 of the law, taxpayers who evade taxes will be punished by the tax department. The authorities shall recover the taxes and late fees that were not paid or underpaid, and shall impose a fine of not less than 50% but not more than five times the amount of the taxes not paid or underpaid; if a crime is constituted, criminal liability shall be pursued in accordance with the law.

Criminal Law

According to Article 205 of the "Criminal Law of the People's Republic of China" [Falsely issuing special value-added tax invoices to defraud export tax refunds and tax deductions Crime of invoicing; crime of false invoicing] Whoever falsely issues special value-added tax invoices or falsely issues other invoices used to defraud export tax refunds or tax deductions 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 yuan but not less than 200,000 yuan. A fine of not less than RMB 50,000 but not more than RMB 500,000 shall be imposed; if the amount of tax falsely disclosed 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 RMB 50,000 but not more than RMB 500,000; if the amount of falsely disclosed taxes 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 a fine of not less than RMB 50,000 but not more than RMB 500,000. If there are other particularly serious circumstances, the offender shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan, or have his property confiscated.

If a unit commits a crime stipulated in this article, the unit shall be fined, and the person directly in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; the amount of falsely paid taxes shall be greater than If there are serious circumstances 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; if the amount of falsely paid taxes is huge or there are other particularly serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment.

Falsely issuing special value-added tax invoices or other invoices used to fraudulently obtain export tax refunds and tax deductions refers to falsely issuing special invoices for others, falsely issuing for oneself, and allowing others to falsely issue for oneself. It is one of the behaviors of introducing others to others.

Article 205-1 Whoever falsely issues invoices other than those specified in Article 205 of this Law, if the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than two years, criminal detention or surveillance, and shall also be fined; If the circumstances are particularly serious, the offender 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 in the preceding paragraph, the unit shall be fined, and the person directly in charge and other directly responsible personnel shall be punished in accordance with the provisions of the preceding paragraph.

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