Tax payment has nothing to do with whether invoices are issued or not, but with the business activities of enterprises. Each tax type has a tax payment range, and if it meets the conditions, it needs to pay taxes (whether invoicing or not). For example, if you sell goods to others, you have to pay taxes even if you don't invoice, which belongs to the scope of value-added tax. The measures for the administration of invoices stipulate that invoices shall be issued for collecting the price, providing services or selling goods. But sometimes customers don't need it, such as going to the supermarket to buy a bottle of water, and they don't need an invoice. But it doesn't mean that convenience stores don't have to pay taxes on selling water. For enterprises with standardized operations (such as some large supermarkets, listed companies, Carrefour), whether it is necessary to issue invoices or not, whether it is purchased from e-commerce channels or offline, the tax paid is the same. For some irregular enterprises, tax evasion may occur. Because the invoicing data of invoices are networked with tax, all invoicing data must be declared and paid by enterprises. For the income without invoices, the tax authorities cannot directly monitor it through invoicing (it is still possible to find it through cashier, contract or other inspection methods, but it is relatively difficult), and some enterprises may evade reporting. In order to pay less taxes, you don't have to invoice.
The printing, issuing and management of invoices will all generate costs. Therefore, although it is a legitimate right for consumers to ask for invoices, businesses are obliged to provide invoices, but for individual consumers, if they don't need invoices, it is not recommended to cultivate the habit of asking for invoices (it is not environmentally friendly to throw away waste paper, and the process of issuing invoices is time-consuming and laborious). Tax evasion must be severely cracked down in China, but many people don't know under what circumstances it belongs to tax evasion, and some even think that tax evasion is actually not invoiced. This understanding is wrong. Tax evasion is not directly related to the existence of invoices.
I hope the above content can help you. If in doubt, please consult a professional lawyer.
Legal basis:
Article 20 1 of the criminal law
Taxpayers who make false tax returns or fail to declare by deception or concealment, and evade paying a large amount of tax, 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; If the amount is huge, accounting for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined.
If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, and the amount is relatively large, it shall be punished in accordance with the provisions of the preceding paragraph.
If the acts mentioned in the preceding two paragraphs are carried out many times without being dealt with, they shall be calculated according to the accumulated amount.
Whoever commits the act mentioned in the first paragraph, after the tax authorities have issued a notice of recovery in accordance with the law, pays back the tax payable and the overdue fine, and is subject to administrative punishment, shall not be investigated for criminal responsibility; Except for those who have received criminal punishment for tax evasion within five years or have been given administrative punishment by tax authorities for more than two times.