1, falsely invoiced, and the illegal income was confiscated by the tax authorities;
2. If the amount of false issuance is less than 654.38+0,000 yuan, a fine of less than 50,000 yuan may be imposed;
3. If the false issuance amount exceeds 6,543,800 yuan, a fine of 50,000 yuan to 500,000 yuan shall be imposed;
4, constitute a crime, shall be investigated for criminal responsibility according to law.
What are the three types of subjects of the crime of falsely issuing VAT invoices?
The subjects of the crime of falsely issuing special VAT invoices include general VAT taxpayers, small-scale taxpayers and non-VAT taxpayers. Judging from the subject qualification, it can be divided into three categories.
1. The first category is the tax authorities and their staff who have the right to sell special VAT invoices. In the total number of crimes of falsely issuing special invoices for value-added tax, such crimes account for a small proportion, but they still occur from time to time.
2. The second category is the units and individuals with the qualification of general VAT taxpayers. There are two situations in which the subject commits this crime: one is to issue a "big head and small tail" invoice for others in order to sell goods, or to ask others to falsely issue a special VAT invoice for themselves in order to deduct more taxes. One is to charge the "billing fee" for the special VAT invoices received by the unit, and falsely issue special VAT invoices for others everywhere to reap huge profits.
3. The third category is the units and individuals who do not have the qualification of general VAT taxpayers. Some of these units and individuals have obtained special invoices for value-added tax through illegal means such as theft, fraud, robbery and looting; Others get special VAT invoices by picking them up, giving them to others or transferring them to others, and then falsely make profits. They use it wrongly for different purposes, some cheat and evade taxes for their own benefit, and so on. Some make false statements for others to obtain "billing fees" and so on.
What is the crime of falsely issuing invoices?
1. Crime of forging and selling forged special VAT invoices.
2. Whoever illegally purchases special invoices for value-added tax or purchases forged special invoices for value-added tax shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also or solely be fined not less than 20,000 yuan but not more than 200,000 yuan.
Whoever illegally purchases special invoices for value-added tax or purchases forged special invoices for value-added tax and falsely issues or sells them shall be convicted and punished respectively in accordance with the provisions.
3. Whoever steals special invoices for value-added tax or other invoices that can be used to defraud export tax rebates or deduct taxes shall be convicted and punished in accordance with the provisions of Article 264 of this Law.
I hope the above content can help you. If in doubt, please consult a professional lawyer.
Legal basis:
"People's Republic of China (PRC) invoice management measures" article thirty-seventh.
In violation of the provisions of the second paragraph of article twenty-second, the tax authorities shall confiscate the illegal income; If the amount of false issuance is less than 1 10,000 yuan, a fine of less than 50,000 yuan may be imposed; If the amount of false issuance exceeds 6,543,800 yuan, a fine of 50,000 yuan to 500,000 yuan shall be imposed; If a crime is constituted, criminal responsibility shall be investigated according to law. Whoever issues invoices illegally shall be punished in accordance with the provisions of the preceding paragraph.