If an invoice should be issued but not issued, a fine of 6.5438+0 million yuan may be imposed, and the illegal income shall be confiscated; If the other party evades taxes and violates criminal punishment according to the actual situation, it constitutes the crime of tax evasion. Those who evade taxes in a large amount, accounting for more than 10% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined.
Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting, and it is also an important basis for law enforcement inspection by audit institutions and tax authorities.