False invoicing refers to the act of falsely invoicing for others, for oneself, for others, for value-added tax, or for export tax refund or tax deduction.
It is often joked that all profitable businesses are written in the criminal law. See which behaviors are illegal and you will know how to make money by falsely issuing VAT invoices.
1, through other enterprises to falsely issue VAT invoices for themselves, in order to reduce the tax paid and defraud the tax refund, so as to achieve the purpose of making profits.
For example, a company's current sales (sales amount) is 6,543,800 yuan, and its input (cost) is 600,000 yuan, so its profit (sales minus cost) is 400,000 yuan, and it needs to pay 25% tax (6,543,800 yuan tax). In order to evade taxes, enterprises can increase costs by falsely issuing VAT input invoices. For example, they can find other enterprises to falsely issue 400,000 input VAT invoices. At this time, your investment will become 1 10,000, and your output will be 1 10,000, so the income and sales will offset the profit of the enterprise to zero, which is tax-free. Therefore, tax evasion by falsely issuing VAT invoices is 654.38 million yuan, which is equivalent to the extra profits of enterprises. (The cost of falsely issuing VAT is not considered here, which is generally about 4% of the invoiced amount).
2. Make profits by falsely issuing VAT invoices for other enterprises. Refers to an enterprise or individual who legally owns a value-added tax invoice, knowingly issuing a value-added tax invoice for others, thus making a profit. For example, a company overpaid sales invoices by 6,543.8+00,000 yuan in this period (the input is far greater than the output, or there are other preferential tax policies or other private transfer methods to avoid taxes), and made a profit by charging a handling fee for falsely issuing VAT invoices for others. Taking the 4% handling fee as an example, the illegal income of 40,000 yuan can be obtained from the VAT invoice of 6,543.8+0,000 yuan.
This is the principle that the shopping receipts we usually discard in the supermarket are picked up by others and then invoiced and sold to enterprises or individuals in need.
3. Introduce others to falsely issue VAT invoices to get commissions. Because it is illegal to falsely issue VAT invoices, and they are afraid of false invoicing, many enterprises or individuals use third-party referees to match the bridge to complete false VAT invoices. Therefore, some people specialize in intermediary activities, which is illegal.
It can be seen that falsely issuing VAT invoices has huge profit margin, high concealment and great difficulty in tracing, which makes many people take risks knowing that they are illegal.
It is illegal to falsely issue special invoices for value-added tax, so we must not participate, actively report and build a good economic environment.
How to punish falsely issuing VAT invoices?
Whoever falsely issues special invoices for value-added tax to defraud export tax rebates or other invoices for 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 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 impose a fine of 50,000 to 500,000;
If the amount is especially huge or the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than 10 or life imprisonment, and shall also be fined or confiscated.
If the circumstances are especially serious and cause particularly heavy losses to the national interests, they shall be sentenced to life imprisonment or death.
# Lawyers who write fake invoices to deduct taxes #