Ordinary taxpayers sell goods to individuals, and the other party does not need invoices, so the tax authorities may investigate the other party, because this behavior involves tax evasion.

The crime of tax evasion means that taxpayers use deception, concealment and other means to make false tax returns or not to declare in order to avoid paying taxes. The amount of tax is large and accounts for more than 10% of the tax payable, or after the taxpayer pays the tax, it uses false export reports or other deceptive means to defraud the tax payable, and the withholding agent fails to pay or underpays the tax withheld or collected, and the amount is large.