For example, the value of goods sold by A is 10000 yuan, and the tax rate is 17% and 1700 yuan, and the buyer B is successfully persuaded to accept the low invoice. The amount of goods sold by A is 1000 yuan, and the tax rate is 17%.
Invoicing at a high price means adding a few points or a dozen points and then selling the medicine. Arbitrage used to raise commodity prices. Every drug will have a purchase price in the pharmaceutical sales company.
For example, A is an agent, selling a batch of goods 10000 yuan, and B is purchased by a company. B has the ability to let his company accept the goods at 12000 yuan, so he asked A to issue an invoice of 12000 yuan. After paying A 10000 yuan, B made a profit of 2000 yuan.
Extended data:
"Big head and small tail invoice" refers to an invoice with a large invoice amount and a small stub amount. According to the provisions of the Tax Administration Law, it is tax evasion for taxpayers to issue invoices with big heads and small tails and conceal their operating income, resulting in non-payment or underpayment of taxes.
For some large-scale self-employed individuals who practice the practice of collecting all accounts receivable, if the invoice is too big to pay taxes, it should be supplemented as tax evasion and punished in accordance with the provisions of the Tax Administration Law. The amount of tax evasion is the balance of the invoice amount after deducting the stub amount multiplied by the corresponding tax collection rate, that is, the tax is underpaid.
For small-scale self-employed individuals who implement regular quota collection, if the actual business volume during the nuclear period is 20% higher than the approved quota, they will still pay taxes according to the original approved quota; Self-employed individuals who issue invoices with big heads and small tails and conceal their business income, resulting in the actual business amount being more than 20% higher than the approved quota, and fail to declare the adjustment quota to the competent tax authorities, are also treated as tax evasion. The tax evasion amount is the difference between the actual business amount minus the approved quota multiplied by the corresponding collection rate.
People's Daily Online-Tianjin Public Hospital's "Two-end Invoice" for Drug Purchase to Reduce False High Price
Baidu encyclopedia-big head and small tail invoice