Q: What is a special VAT invoice?
A: In essence, "taking" special VAT invoices is a kind of falsely issuing VAT invoices. Taking advantage of the seller's desire to do business, tax-related criminals first pretend to buy goods, and then take away the copy of the real special VAT invoice issued by the seller under various excuses (the seller will not deliver the invoice already issued to the other party because it has not paid), and then steal the billing information of the seller (mainly stealing the tax identification number, invoice code, invoice number, quantity and amount issued by the seller), and adopt the method of stealing columns. Using the seller's fictitious name (using the seller's tax identification number), changing the commodity name and the buyer's name (using the buyer's tax identification number provided when taking the invoice), and ensuring that other electronic data that need to be authenticated remain unchanged, making false tickets and seeking illegal benefits.
Q: What are the tax-related risks if a taxpayer receives a "false" special VAT invoice?
Answer: The "cheat" of special VAT invoices is a kind of false VAT invoices. According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Handling of Taxpayers Obtaining False Special VAT Invoices (Guo Shui Fa [1997] 134No.), if a taxpayer obtains false special VAT invoices and declares tax deduction to the tax authorities for tax evasion, the tax shall be recovered in accordance with the Law of People's Republic of China (PRC) on Tax Collection and Administration and relevant regulations, and a fine of less than five times the amount of tax evasion shall be imposed; Whoever uses false special invoices to defraud the export tax rebate shall recover the tax according to law and impose a fine of less than five times the tax evasion. Those who use false special invoices to evade taxes and cheat taxes shall be dealt with by the tax authorities that constitute a crime according to law, and transferred to judicial organs for criminal responsibility. According to Article 205 of the Criminal Law of People's Republic of China (PRC), he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and fined not less than 20,000 yuan but not more than 200,000 yuan; If the circumstances are serious, 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 the payer didn't know from beginning to end that the special VAT invoice he obtained was artificially "falsely issued" and knew nothing about the illegal act of "falsely issuing special VAT invoices", that is, there was no evidence to show his subjective intention, according to the provisions of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Handling the Issue of Taxpayers Obtaining False VAT Invoices in Good Faith (Guo Shui Fa [2000] 187), he would not evade taxes or defraud export tax rebates. If the payer can re-obtain the legal and valid special invoice issued by the anti-counterfeiting tax control system from the seller, it shall be allowed to deduct the input tax or export tax rebate.
Q: In daily operation, how should taxpayers guard against tax-related risks such as "arbitrage" of falsely issuing special VAT invoices?
A: In order to effectively prevent tax-related risks such as "arbitrage" of falsely issuing special VAT invoices, general VAT taxpayers should enhance their awareness of self-protection and pay special attention to the following matters:
1. When issuing a special VAT invoice, it is necessary to verify the authenticity of the information of the business unit as much as possible, and ask the other party to provide a copy of the business license, a copy of the tax registration certificate (copy) stamped with the seal of the general taxpayer and a copy of the legal representative's ID card, and judge whether it meets the conditions for issuing a special VAT invoice according to the regulations on the use of special VAT invoices.
2. Invoices must be issued and obtained in strict accordance with the "Measures for the Administration of Invoices in People's Republic of China (PRC)" and the "Regulations on the Use of Special VAT Invoices", so that special VAT invoices can be issued within the prescribed time limit, and they shall not be advanced or delayed, so as to avoid the disclosure of invoicing information caused by not issuing special VAT invoices at will as required, and not to give criminals an opportunity.
3. Adhere to the principle of barter. Only when purchasing goods, can we obtain special VAT invoices to ensure the consistency of goods, tickets and payment, that is, from which enterprise we buy goods, we will obtain invoices and pay the payment to which enterprise.
Q: What measures have the tax authorities taken to curb the "packaging" of special VAT invoices?
A: In order to curb the "packaging" of special VAT invoices, the tax authorities have taken the following measures:
1. Strengthen the publicity on the harmfulness of "packaging" of special VAT invoices. With the rapid development of e-commerce and logistics, great changes have taken place in the trading behavior of goods. It is difficult for enterprises to verify the situation of both parties after purchasing goods. In order to avoid the damage of "guaranteed tickets" to the interests of enterprises, it is very important to improve the awareness of prevention. At present, the tax authorities have strengthened the publicity of issuing special VAT invoices and obtaining relevant regulations, and used the audit system of special VAT invoices to help enterprises identify the authenticity of special VAT invoices. At the same time, they remind enterprises to pay for goods through bank settlement on the premise of ensuring the authenticity of goods as much as possible, so as to reduce and resolve tax-related risks as much as possible.
2. Upgrade the VAT anti-counterfeiting tax control system. In order to improve the authentication function of the VAT anti-counterfeiting tax control system, the tax authorities started the China anti-counterfeiting project of the VAT anti-counterfeiting tax control system. At present, the Chinese character anti-counterfeiting project of VAT anti-counterfeiting tax control system has been put into trial operation in Shanghai, Shaanxi and Shenzhen. It is believed that the tax-related crime of "falsely issuing special VAT invoices" will be effectively curbed in the near future.
3. Focus on cracking down on illegal acts of maliciously obtaining special VAT invoices to deduct taxes. Based on the principle that the place where the ticket is collected is the place where the case is filed, the tax authorities and the public security organs work closely together to find, investigate and transfer the illegal acts of enterprises that maliciously obtain special invoices for value-added tax to deduct taxes by paying handling fees without purchasing goods, and they are not tolerant or soft.
4. Departments join hands to crack down on invoice seller's market. Tax authorities and public security organs use their own information resources, technical means and advantages in handling cases, follow the line, accurately crack down on the seller's market of tax-related crimes using special VAT invoices from the source, standardize the tax order, and strive to create a fair and just tax environment.