Crimes involving "buying tickets"
(1) Crime of falsely issuing invoices.
On the basis of the above analysis, what we usually call "buying tickets" and giving certain points to buy tickets belongs to a type of "false invoicing", that is, in the absence of real transactions, in order to achieve a certain purpose, such as in case one, in order to settle the payment for the canteen of the contracting company, others are allowed to invoice for themselves. According to the different types of invoices issued, it constitutes the crime of falsely issuing special invoices for value-added tax, the crime of falsely issuing invoices for defrauding export tax rebates and deducting taxes, and the crime of falsely issuing invoices.
(2) Crime of tax evasion
"Buying tickets" is often to avoid paying taxes and fees. For example, in case 1, the contract fee is settled by invoicing, which can avoid reporting labor fees or paying personal income tax on wages; For Company A, the enterprise can avoid that A and others are employees of the company, and therefore bear the social security expenses and provident fund expenses. Therefore, "buying tickets" often becomes a means for companies to "evade taxes". To this end, the company may also constitute a crime of tax evasion.
However, according to the provisions of the Criminal Law, "if the tax authorities issue a notice of recovery according to law, they pay back the tax payable and late payment fees, and are subject to administrative punishment, they will not be investigated for criminal responsibility", that is to say, if tax evasion is found, they will not be investigated for criminal responsibility (that is, tax evasion does not constitute a crime of tax evasion).
Taking "buying tickets" as a means, because the tickets bought are invoices without real trading license and submitted to the unit for reimbursement, it may constitute different crimes according to the identity of the actor and the person or unit receiving the invoices.
1, corruption:
State functionaries who take advantage of their positions and take false invoicing, bookkeeping, collection of public funds and other means shall be investigated for criminal responsibility for corruption. Therefore, false invoicing is to take public funds and take advantage of his position, which may constitute the crime of corruption. However, because false invoicing is a means of behavior and corruption is the purpose, both of them constitute implicated offenders. Those who choose felony punishment shall generally be investigated for criminal responsibility according to the crime of corruption.
2. Crime of duty embezzlement;
Non-state employees take advantage of their position in charge of the company's finance to cash out the company's funds in the name of paying part of the money after purchasing fake invoices. It should be recognized that he has the intention of illegal possession, and his behavior conforms to the constitutive requirements of the crime of occupational embezzlement. The main difference between the crime of corruption and the crime of duty embezzlement lies in whether the subject of the crime belongs to the national staff.
Therefore, taking advantage of his position and falsely issuing invoices to defraud the company's property may constitute the crime of occupational embezzlement. Specifically, what kind of charges should be determined, and the severity of sentencing should be compared between the crime of false invoicing and the crime of job embezzlement, so as to determine the applicable charges.
3. Fraud and other special fraud:
For example, if the relevant personnel of state organs and enterprises, without taking advantage of their positions, falsely list expenditures by means of false invoices, and defraud the person who has the right to examine and approve the corresponding amount of money to a certain amount, it can constitute the crime of fraud.