The main criterion for defining false business opening is "inconsistent with the actual business situation". The "situation" here refers to all situations of an economic business, even if there are goods transactions or services, as long as the drawer is not the actual seller (provider); Or the drawer is the actual seller (supplier), but the amount does not match; Or it is inconsistent with the actual transaction items and the actual business situation, which constitutes a false account opening. When determining the act of falsely issuing invoices, the following situations shall be analyzed according to the available evidence and verified facts, combined with specific cases:
1. Determination of false or illegal invoicing
(1) False invoicing includes:
One, for others, for their own invoices inconsistent with the actual business situation.
B let others issue invoices for themselves that are inconsistent with the actual business conditions.
C. introduce others to issue invoices that are inconsistent with actual business conditions.
(2) For illegal invoicing, it shall be punished according to false invoicing.
2. Identification of falsely issuing special VAT invoices
(1) The means of falsely issuing special VAT invoices include:
A. Do not buy or sell goods, real estate or intangible assets, provide or accept taxable services, and issue special VAT invoices for others, themselves, themselves and others.
B, buying and selling goods, real estate, intangible assets, providing or accepting taxable services, but issuing false special VAT invoices for others, for themselves, for others or introducing others.
C. Conduct actual business activities, but let others issue special VAT invoices for themselves.
Second, the penalty for falsely issuing invoices.
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.
1, "No illegal invoices, no fake invoices" is the general principle.
The current Measures for the Administration of Invoices, the Criminal Law and its amendments, and relevant judicial interpretations all take the act of falsely issuing (illegally issuing) invoices, especially special invoices for value-added tax and invoices that can be used for export tax refund and tax deduction as punishment targets.
2, tax administrative punishment:
(1) confiscate the illegal income.
(2) If the false issuance amount is less than 654.38+0,000 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.
(3) If a crime is constituted, criminal responsibility shall be investigated according to law.
The first penalty of the above-mentioned fine "can be concurrently imposed" is optional, and the second penalty is mandatory. Those who meet the standards must be fined.
3. Those who issue invoices illegally shall bear the same legal responsibilities as those who falsely issue invoices.
For a long time, there has been a misunderstanding that illegal invoicing is only a minor violation. In essence, invoicing and false invoicing are both invoices that are inconsistent with actual business conditions. The revised Measures for the Administration of Invoices clearly stipulates that illegal invoicing will be punished according to the punishment method of false invoicing.
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