What is false invoicing?
According to Article 22 of the Measures for the Administration of Invoices in People's Republic of China (PRC) (the State Council Order [20 10] No.587), invoices shall be issued at one time in accordance with the prescribed time limit, sequence and columns, and stamped with the special invoice seal.
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.
The above terms clearly stipulate that three situations belong to false invoicing, so how to understand these three situations? Listen to mander's clothes.
1. Issue invoices that are inconsistent with the actual business situation for others and yourself.
What is inconsistent with the actual business situation?
Give a few simple examples: there is no real transaction, but the invoice is fake; Selling apples, invoices are oranges, and they are fake; I sold three apples and invoiced two apples, which were fake; A catty of apples sold in 5 yuan and a catty of invoices in 7 yuan are fake; It's fake that things are sold to A, but invoices are issued to B; A sells things to B, but the invoice is made out to B by C, which is fake and so on. To sum up, the name, quantity, unit price and amount of the seller, buyer and commodity on the invoice must be consistent with the actual business. If there is any discrepancy, it will be false.
2. Let others issue invoices that are inconsistent with the actual operating conditions for themselves.
This is easy to understand, that is, not only issuing invoices that are inconsistent with actual business conditions, but also letting others issue invoices that are inconsistent with actual business conditions for themselves. For example, in order to avoid taxes, the legal representative of Company A requires Company B, whose friend is the legal representative, to issue invoices for Company A without actual transactions. Here, both Company A and Company B belong to the act of falsely invoicing. It should be reminded that many operators or financial personnel take it for granted that issuing invoices that are inconsistent with the actual operating conditions is a false invoicing behavior, but they do not know that letting others issue invoices on their behalf is also a false invoicing behavior.
3. Introduce others to issue invoices that are inconsistent with actual business conditions.
This article also includes intermediaries in the category of false invoicing. There are two situations. One is professional, that is, as a way of making money, it is illegal to act as a "broker" between the drawer and the payee to earn intermediary fees; The other is that enterprises that happen to know that there are redundant invoices and enterprises that lack invoices become referees with the idea of helping friends. Most of this behavior is due to ignorance of the law.
However, whether you know the law or not, whether you charge the referral fee or not, once this kind of behavior happens, you must accept the same legal sanctions. Therefore, don't introduce others to make fake invoices, so as not to do bad things with good intentions and harm others.
What are the consequences of false invoicing? Here we briefly introduce it from the perspective of criminal law and tax law.
How much is the agency bookkeeping? Looking for Mande enterprise service, the company is safe and efficient, and the tax consultant is professional. Mande enterprise service is a one-stop service expert.