1. If the payee falsely issues a special VAT ticket, if it is obtained in good faith, it only needs to pay tax+late fee, and there is no penalty.
2. If it is not obtained in good faith, it is a subjective and intentional purchase, which is the same crime as a fake prescription. In addition to overdue tax+late payment fee+fine, criminal responsibility shall be investigated according to the seriousness and amount.
Article 205 of the Criminal Law of People's Republic of China (PRC) falsely makes out special VAT invoices to defraud export tax rebates or deduct tax invoices; Crime of falsely issuing invoices Whoever falsely issues special invoices for value-added tax or other invoices used for defrauding export tax rebates or tax deduction 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 more than 200,000 yuan;
If the amount of tax falsely made out 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 50,000 yuan but not more than 500,000 yuan; Whoever falsely makes out a huge amount of tax or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan or confiscated property.
If a unit commits the crime specified in this article, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever falsely makes out a large amount of taxes or has other serious circumstances shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years; Whoever falsely makes out a huge amount of tax or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment.
Falsely issuing special invoices for value-added tax or other invoices for defrauding export tax rebates and tax deduction refers to one of the acts of falsely issuing invoices for others, for oneself, for others and for introducing others.
Extended data:
Case:
Ningxia Anke Information Company was fined for allegedly accepting false invoices.
According to the investigation letter sent by the Second Inspection Bureau of the State Taxation Bureau of Xi City, the Inspection Bureau of the State Taxation Bureau of Yinchuan Economic and Technological Development Zone inspected Ningxia Anke Information Technology Co., Ltd. for allegedly falsely issuing special invoices for value-added tax from September 20 15 to February 20 15.
Upon investigation, the enterprise obtained 1 copy of special VAT invoice issued by Angangquan Trading Co., Ltd. in September 1965 with the amount of 92,649.58 yuan and the tax amount of 15750.42 yuan, and 4 special VAT invoices issued by Antianpin Trading Co., Ltd. in February with the amount of15,203,488,886.
After inspection by the Inspection Bureau of the State Taxation Bureau of Yinchuan Economic Development Zone, it was found that it was suspected of falsely issuing VAT invoices.
According to the relevant provisions of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), the company accepts false VAT invoices, and the input tax deducted shall be transferred out as input tax. Upon investigation, the above-mentioned invoice input tax of 73928.2 1 yuan has been transferred out in 20161month and 65438+February respectively.
According to People's Republic of China (PRC) Enterprise Income Tax Law, People's Republic of China (PRC) Tax Collection and Management Law and other relevant regulations, the enterprise is classified as tax evasion, and should recover the enterprise income tax of 90,086.76 yuan and impose a fine of 54,052.06 yuan for underpaying the tax. At the same time, from the date of tax arrears, a late payment fee of 0.5% will be added daily.
At present, the tax authorities have recovered the warehousing tax of 90,086.76 yuan, imposed a fine of 54,052.06 yuan, and added a late payment fee of14,852.30 yuan as required.
References:
Window of Xishuangbanna Public Security Bureau-People's Republic of China (PRC) and China Criminal Law
References:
People's Daily Online-Ningxia Anke Information Company was fined for allegedly accepting false invoices.