Question 2: What's wrong with falsely issuing VAT? 10 point 1. You didn't sell anything, and you didn't provide services for others. You gave the other party a VAT invoice and asked the other party to use your VAT invoice to deduct his tax, which caused losses to the tax bureau.
2. For example, you sold goods or provided services worth 1000 yuan, but you invoiced the other party for 10000 yuan. It means that you falsely issued an invoice of 9000 yuan, and the other party can deduct 9000 yuan more tax.
3. You provided labor services or sold goods to the other party, but you didn't invoice from your company, but found an invoice from a third company, which is also a fake invoice!
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Falsely issuing VAT invoices refers to charging a certain handling fee when the company has no actual business, and issuing VAT invoices for other enterprises, which can be used by other enterprises to offset the input tax.
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This is a case, and it is illegal to make false invoices.
Question 3: What are the forms and types of falsely issuing VAT invoices? One is "backdoor" false issuance.
For example, criminals rent factories or houses of poorly managed enterprises in remote areas such as towns and villages, set up several pharmaceutical or medicinal materials companies, buy some simple processing equipment and a small amount of Chinese herbal medicines as "props" in the name of purchasing and processing Chinese herbal medicines, take away agricultural product purchase invoices and special VAT invoices from tax authorities, deduct the input tax by falsely issuing agricultural product purchase invoices for themselves, and falsely issue special VAT invoices for others, from which they collect the "handling fee" for invoicing.
The second is that "buying a shell" is empty.
Some lawless elements use a small amount of funds to "sell" poorly managed enterprises as business platforms. When there is no export of goods, we adopt the export mode of "customs declaration in different places, two ends are outside", and make others' export business fictitious as our own by means of "distributing goods, documents and tickets" to achieve the purpose of defrauding export tax rebates.
The third is "the shell is broken".
Some lawless elements use the "invoice amount" of enterprises, individual industrial and commercial households and consumers who buy goods but don't need special VAT invoices to deduct the input tax, or use the method of "separation of tickets and goods" to take special VAT invoices from sales enterprises to deduct the input tax, and then falsely issue a large number of special VAT invoices to make profits.
The fourth is that the "shell building" is empty.
Some lawless elements register fake companies or shell companies through private lending funds, and rent production equipment to other individuals. The lessee undertakes the entrusted processing business and operates independently, and is responsible for its own profits and losses. The enterprises involved fictionalized the lessee's production and operation activities as their own companies, defrauded the general taxpayers of value-added tax, obtained special invoices for value-added tax from the tax authorities, and falsely opened them for enterprises established in different places or operating with shares, and then falsely opened "export" operations through affiliated enterprises in different places.
Question 4: What do you mean by the amount involved in falsely issuing VAT invoices? The amount involved is the taxable amount on the special VAT invoice, that is, how much the country has lost. If the special VAT ticket is sold at RMB 100, the VAT should be paid at RMB 17 yuan, involving an amount of RMB 17 yuan to reduce the national loss 17 yuan.
Article 205 of the Criminal Law shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; If the amount of tax falsely made out is relatively large or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan; Whoever falsely makes out a huge amount of tax or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan or confiscated property.
If a unit commits the crime specified in this article, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever falsely makes out a large amount of taxes or has other serious circumstances shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years; Whoever falsely makes out a huge amount of tax or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment.
Falsely issuing special invoices for value-added tax or other invoices for defrauding export tax rebates and tax deduction refers to one of the acts of falsely issuing invoices for others, for oneself, for others and for introducing others.
Decision of the NPC Standing Committee on punishing the crime of falsely issuing, forging and illegally selling special invoices for value-added tax. Whoever falsely issues special invoices for value-added tax shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; If the amount of tax falsely made out is relatively large or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan; Whoever falsely makes out a huge amount of tax or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and his property shall also be confiscated.
Whoever commits the acts mentioned in the preceding paragraph to defraud the state of tax, if the amount is especially huge and the circumstances are especially serious, thus causing particularly heavy losses to the interests of the state, shall be sentenced to life imprisonment or death, and his property shall also be confiscated.
The ringleader of a criminal group who falsely issues special invoices for value-added tax shall be given a heavier punishment in accordance with the provisions of the preceding two paragraphs respectively.
Falsely issuing special VAT invoices refers to one of the acts of falsely issuing special VAT invoices for others, for oneself, for others and for introducing others.
Explanation of several problems in application
1. According to Article 1 of the Decision, falsely issuing special VAT invoices constitutes the crime of falsely issuing special VAT invoices.
One of the following acts belongs to "falsely issuing special VAT invoices": (1) issuing special VAT invoices for others, introducing others not to buy or sell goods or provide or accept taxable services for themselves, others or others; (2) Issuing special VAT invoices with false quantity or amount for others, for oneself or for others when buying or selling goods or providing or accepting taxable services; (3) Carry out actual business activities, but let others issue special VAT invoices for themselves.
Whoever falsely makes out the tax amount 1000 yuan or more or falsely makes out special invoices for value-added tax, thus defrauding the state tax amount of more than 5,000 yuan, shall be convicted and punished according to law.
If the amount of false tax is more than 654.38+10,000 yuan, it belongs to "a large amount of false tax"; Under any of the following circumstances, it belongs to "other serious circumstances": (1) defrauding the state tax of more than 50,000 yuan by falsely issuing special VAT invoices; (2) Other serious circumstances.
Falsely issuing taxes of more than 500,000 yuan is a "huge amount of falsely issuing taxes"; Under any of the following circumstances, it belongs to "other particularly serious circumstances": (1) defrauding the state tax of more than 300,000 yuan by falsely issuing special VAT invoices; (two) the amount of tax fraud is huge or there are other serious circumstances; (3) Other particularly serious circumstances.
Using false VAT invoices to actually deduct taxes or defraud export tax rebates of more than 6,543,800 yuan belongs to "the amount of defrauding state taxes is extremely huge"; Causing a national tax loss of more than 500 thousand yuan, which can not be recovered before the end of the investigation, belongs to "causing particularly heavy losses to the national interests." Using false special VAT invoices to defraud the state tax is extremely huge, which has caused great damage to the national interests ... >>
Question 5: What does it mean that others falsely issue special VAT invoices for themselves? It should be "Let others falsely issue invoices for themselves". For example, I started a company and registered as a general taxpayer. In order to pay less taxes, I ask other people's enterprises to issue special VAT invoices for our company without real business in various ways, so as to achieve the purpose of deducting more VAT.
Question 6: Why do you want to falsely issue special VAT invoices? What is the function of VAT invoice … You need to know VAT first. For example, if you produce a product, you need raw material A with a total price of 200,000 yuan, and then you buy materials of 200,000 yuan from a company. Company A will give you an invoice of 200,000 yuan for material A.. Then you sold the products you processed with A material to Company B for 300,000 yuan. You have to issue a VAT invoice of 300,000 yuan to Company B. At the end of the month, the state will levy 17% VAT on what you give to others, minus what others give you (here, 65,438+10,000 yuan).
Question 7: What is the crime of falsely issuing VAT invoices? Falsely issuing special invoices for value-added tax is a crime that endangers tax collection and management. Generally, it should be sentenced to fixed-term imprisonment of not more than three years or criminal detention. Whoever falsely makes out a large amount of tax shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years. If the amount is huge, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment.
Question 8: Is falsely issuing VAT stamps a criminal case or an administrative case? It is a criminal offence to falsely issue special VAT invoices to a certain amount. The basis of punishment is the amount of fraud and the amount of loss. I suggest asking a criminal defense lawyer to help you deal with this matter. If it is from Jiangsu, you can talk to Jiangsu Suyuan Criminal Defense Center. The provisions of the Criminal Law are as follows for your reference:
1, prosecution standard: (sentenced to fixed-term imprisonment of not more than three years or criminal detention, and fined not less than 20,000 but not more than 200,000)
Falsely issuing special invoices for value-added tax or other invoices for defrauding export tax rebates or tax deductions, falsely issuing taxes of more than 10,000 yuan, or defrauding the state of taxes of more than 5,000 yuan.
2. The amount is relatively large or there are other serious circumstances: (sentenced to fixed-term imprisonment of more than 3 years 10 year, and fined of more than 50,000 and less than 500,000)
A. If the amount of tax falsely issued is more than 654.38+10,000 yuan, it belongs to "the amount of tax falsely issued is relatively large";
B, one of the following circumstances, belong to "other serious circumstances":
(1) defrauded the national tax of more than 50,000 yuan by falsely issuing special VAT invoices; (2) Other serious circumstances.
3. If the amount is huge or there are other particularly serious circumstances, he shall be sentenced to fixed-term imprisonment of 10 or life imprisonment and fined 50,000 to 500,000.
A. Falsely issuing taxes of more than 500,000 yuan is a "huge amount of falsely issuing taxes";
B in any of the following circumstances, it belongs to "other particularly serious circumstances":
(1) defrauded the national tax of more than 300,000 yuan by falsely issuing special VAT invoices;
(two) the amount of tax fraud is huge or there are other serious circumstances;
(3) Other particularly serious circumstances.
Question 9: What are the behaviors of falsely issuing special VAT invoices? It means that the actor violates the relevant provisions on the management of invoice issuance and fails to truthfully issue special invoices for value-added tax and other invoices that can be used to defraud export tax rebates and deduct taxes according to the actual situation. Broadly speaking, all acts of false invoicing are false. Including no business activities, or no business activities, such as changing the customer name, commodity name and business items, exaggerating or reducing the quantity and unit price of products or business items and the amount actually collected or spent, the tax rate, tax amount, value-added tax rate and tax amount entrusted to withhold and collect taxes, false drawer, date of issuance, etc. In a narrow sense, false invoicing refers to making false statements about the contents that can reflect the taxpayer's tax payment situation and amount. There are no business activities such as selling goods or providing services, but the items, quantity, unit price, collection amount or relevant tax rates and taxes of fictitious economic activities are filled in; Or change the name, quantity, unit price, tax amount, tax rate and tax amount of business items when issuing invoices for selling goods and providing services, so that the invoices can not reflect the business activities of both parties to the transaction and the filling of payable or paid taxes. Mainly reflected in the fact that the ticket is inconsistent with the real thing or business project, and the face value is inconsistent with the actual amount collected. Obviously, the false opening of this crime should be false opening in a narrow sense. With reference to the Interpretation of the Supreme People's Court on Several Issues Concerning the Application of the Decision of the 〈NPC Standing Committee on Punishing the Crime of Falsely Making Out, Forging and Illegally Selling Special VAT Invoices 1996 17, anyone who commits one of the following acts shall be punished as the crime of falsely making out this account: (1) Those who operate for others without buying or selling goods or providing or accepting taxable services, (2). (3) Carrying out actual business activities, but others fill in the rest by themselves, which cannot reflect the tax payment situation. If you only falsely invoice or fail to advance or lag the date of issuing tickets according to the prescribed time limit, it is illegal and untrue to issue tickets, but it is still not false in the sense of this crime and cannot be punished for this crime. There are four specific acts of falsely issuing special VAT invoices: 1, falsely issuing special VAT invoices for others, which refers to the act that a unit or individual who legally owns special VAT invoices issues special VAT invoices for others while knowing that they have not bought or sold goods or provided or accepted taxable services, or even if they have purchased or provided taxable services, they issue special VAT invoices with false quantity or amount or other invoices for defrauding export tax rebates and tax deduction. 2. Make a false VAT invoice for yourself. It refers to the behavior that units and individuals who legally own special VAT invoices issue special VAT invoices for themselves without buying or selling goods or providing or accepting taxable services, or issue false special VAT invoices for themselves with buying or selling goods or providing or accepting taxable services. 3. Asking others to falsely issue special VAT invoices for themselves means asking units or individuals who have not bought or sold goods or provided or accepted taxable services to issue special VAT invoices for them, or asking others to issue special VAT invoices for themselves even if they have bought or sold goods or provided or accepted taxable services, or conducting actual business activities, but asking others to issue special VAT invoices for themselves. 4. Introducing others to falsely issue special VAT invoices refers to the act of communication and matchmaking between units or individuals who legally own special VAT invoices and units or individuals who require falsely issuing special VAT invoices. Falsely issuing special invoices for value-added tax needs to meet legal conditions to constitute a crime; Otherwise, it shall be deemed as a crime according to Article 13 of this Law. According to the Supreme People's Court's Interpretation on Several Issues Concerning the Application of the Decision of 〈NPC Standing Committee on Punishing Crimes of Falsely Issuing, Forging and Illegally Selling Special VAT Invoices 1996, or falsely issuing special VAT invoices or other invoices that can be used for export tax refund and tax deduction, the state tax was defrauded of 50,000 yuan.
Question 10: Can you explain the meaning of inflated value-added tax in a popular way? Your company has a lot of income, that is, when the profit is relatively high and there is a lot of value-added tax to pay (that is, the input greatly reduces the output), let other companies invoice your company for value-added tax to deduct the input, but there is no real business in this part. This is a fake VAT invoice.