False invoicing and evasion means that the general VAT taxpayer has the obligation to pay tax after issuing the special VAT invoice, but the taxpayer fails to pay the tax according to the regulations to escape the illegal behavior of the tax collection and management department.

False invoicing refers to the fraudulent act of not issuing invoices truthfully. Taxpayers and individuals falsify the name, quantity, unit price and amount of commodities when issuing invoices for tax evasion or certain needs of purchasing units in the process of commodity trading, and even use familiar relationships to falsely issue transaction invoices.

Falsely issuing ordinary invoices refers to making out ordinary invoices for others, for oneself and for others in violation of the provisions of the national tax collection and management on invoices, introducing others to falsely issue enterprise costs, resulting in reduced profits and less payment of enterprise income tax. For example, in order to achieve the purpose of tax evasion, taxpayers and individuals adopt the method of "big head and small tail" when issuing invoices, that is, the invoice amount is large and the stub amount is small; In order to obtain benefits, the buyer reimburses the company more, and the sales unit adopts the method of "small head and big tail" or "false on the top and true on the bottom" when issuing invoices, that is, the stub copy truly reflects the real situation of commodity transactions, and the invoice copy is falsely opened according to the buyer's needs. The tax paid is calculated on the basis of turnover (sales revenue). If taxpayers pay less invoice amount, the concealed income will pay less product tax, value-added tax or business tax. At the same time, the decrease in sales revenue also directly affects taxable profits and pays less income tax. According to the provisions of the tax law, the tax authorities should not only impose a certain fine in accordance with the provisions of the invoice management measures, but also pay back the tax evaded in accordance with the regulations and impose a fine of less than five times.

Measures for the Administration of Invoices in People's Republic of China (PRC) Article 20 Units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing commodities, receiving services and engaging in other business activities. When obtaining the invoice, you are not allowed to change the name and amount.

Twenty-first invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse to use them.

Twenty-second invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices.

No unit or individual may have the following acts of falsely issuing invoices:

(a) for others, for their own invoices 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.

Twenty-third units and individuals that install tax control devices shall use tax control devices to issue invoices in accordance with regulations, and submit invoice data to the competent tax authorities on schedule.

When using non-tax-controlled electronic equipment to issue invoices, the software program description data of non-tax-controlled electronic equipment shall be reported to the competent tax authorities for the record, and the invoice data shall be saved and submitted in accordance with the provisions.

The state promotes the use of online invoice management system to issue invoices, and the specific management measures shall be formulated by the competent tax authorities of the State Council.

Article 24 Any unit or individual shall use invoices in accordance with the provisions on invoice management, and shall not commit any of the following acts:

(1) Lending, transferring or introducing others to transfer invoices, invoice producer seals and special anti-counterfeiting products for invoices;

(2) Receiving, issuing, storing, carrying, mailing or transporting invoices printed, forged, altered, illegally obtained or abolished without authorization;

(three) the use of invoices;

(4) Expanding the scope of use of invoices;

(5) Replace invoices with other vouchers. The tax authorities shall provide convenient channels for inquiring the authenticity of invoices.