1. The bill of lading is the proof of exercising the ownership of the extracted goods.

China's "General Principles of Civil Law" stipulates that if the property is acquired by contract or other legal means, the ownership of the property will be transferred from the time of delivery. Because the domestic bill of lading has the nature of indisputable property rights certificate of the goods, the delivery of the domestic bill of lading should be regarded as the transfer of the ownership of the goods recorded in the domestic bill of lading, and the risk responsibility of the goods will also be transferred.

Obviously, the General Principles of the Civil Law supports the bill of lading as a document of title, and the transfer of the bill of lading should be regarded as the transfer of the ownership of the goods. Obviously, Group D issues a special VAT invoice to Company R, and Company R issues a special VAT invoice to Company L, and delivers the bill of lading for the counterparty to pick up the goods, indicating that the goods recorded in the special VAT invoice in the transaction are consistent with the corresponding goods, and the facts of commodity purchase and sale are objective and true.

2. Legality of the bill of lading.

Domestic bills of lading shall be issued, obtained and transferred according to law. The issuance, acquisition and transfer of domestic bills of lading should follow the principle of good faith, and have real trading relationship and creditor-debtor relationship.

The issuer of domestic bill of lading must be the legal owner of the goods, and shall not resort to deceit or maliciously collude with storage units and transportation units to issue domestic bill of lading that cannot be delivered. The acquisition and transfer of domestic bill of lading must pay the consideration, that is, the corresponding price recognized by both parties. Generally speaking, the acquisition or transfer of domestic bill of lading should be based on the contract.

3. From the financial treatment of enterprises that have obtained VAT invoices, they often have the following characteristics:

1, virtual purchase, signing fake contract or no purchase contract at all;

2. There are no receipt documents or fake receipt documents, and there are no related receipt and delivery documents;

3. Incoming, sales and deposit account records are confusing, and the corresponding relationship is unclear;

4. Accounts payable are not paid for a long time, or the source of funds is unknown;

5. From the bank statement, the phenomenon of idle funds is obvious, and the payment is transferred back after it is typed out;

6. The relationship with customers is single, and there is no other relationship except "purchase" and "payment";

7. The purchasing time with a certain customer is relatively fixed and concentrated, and the funds come in and out frequently;

8. Purchasing areas are relatively concentrated.

What risks will false invoicing involve?

According to Article 19 of the Measures for the Administration of Invoices, units and individuals that sell goods, provide services and engage in other business activities receive money from outside, and the payee shall issue invoices to the payer; Under special circumstances, the payer issues an invoice to the payee. Paragraph 2 of Article 22 stipulates that no unit or individual may commit the following acts of falsely issuing invoices: (1) Issuing invoices for others and themselves that are inconsistent with the actual business situation; (two) let others issue invoices for themselves that are inconsistent with the actual business situation; (three) introduce others to issue invoices that are inconsistent with the actual business situation. Article 37 If the provisions of the first paragraph violate the provisions of the second paragraph of Article 22 of these Measures by falsely issuing invoices, the illegal income shall be confiscated by the tax authorities; If the amount of false issuance is less than 1 10,000 yuan, a fine of less than 50,000 yuan may be imposed; If the amount of false issuance exceeds 6,543,800 yuan, a fine of 50,000 yuan to 500,000 yuan shall be imposed; If a crime is constituted, criminal responsibility shall be investigated according to law.

What is the basis for the tax bureau to determine false issuance? In the above article, we introduced the supervision of the tax authorities on the information related to the issuance of VAT invoices by enterprises. In the regulatory information, we need to know some data, and the tax authorities need to refer to these data to judge the authenticity of the VAT invoices issued by enterprises. Detailed analysis can refer to our introduction above.