Paying taxes according to law is the legal obligation of citizens. Some people may falsely issue VAT invoices to gain illegal benefits. However, if the taxpayer obtained it in good faith and did not violate the law intentionally, what should be done in this case? Today, Bian Xiao has compiled the following contents to answer your questions, hoping to help you. How to Deal with Taxpayer's Obtaining False Special VAT Invoice in Good Faith According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Handling the Problem of Taxpayer's Obtaining False Special VAT Invoice in Good Faith (Guo Shui Fa [2000] 187), it means that there is a real transaction between the buyer and the seller, and the buyer does not know that the obtained special VAT invoice was obtained by illegal means. Taxpayers who have obtained false special invoices for value-added tax in good faith are allowed to deduct the input tax if they can obtain legal and effective special invoices again; If a legal and valid special invoice cannot be obtained again, the input tax shall not be deducted or recovered. If a taxpayer obtains a false special VAT invoice in good faith and the deducted tax is recovered according to law, it does not belong to the case that the taxpayer fails to pay the tax within the prescribed time limit as stipulated in Article 32 of the Tax Administration Law, and the provisions of this Article are not applicable. In addition to ordering the tax authorities to pay taxes within a time limit, a late payment fee of 0.5% of the overdue tax will be charged on a daily basis from the date of default. There are usually four means to falsely issue special VAT invoices: one is to falsely issue special VAT invoices through the "back door". 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. The taxpayer's bona fide acquisition of a false special VAT invoice means that there is a real transaction between the buyer and the seller, and the buyer does not know that the obtained special VAT invoice was obtained by illegal means. If your situation is complicated, the website also provides online consultation service for lawyers, and you are welcome to have legal consultation.
Legal objectivity:
Object Elements The object of this crime is the state's supervision and management system for special invoices for value-added tax and other invoices that can be used for export tax refund and tax deduction. This is the essential feature that distinguishes this crime from other crimes that undermine the socialist economic order. The Measures for the Administration of Invoices in People's Republic of China (PRC) stipulates: "Invoices shall be truthfully issued at one time in accordance with the prescribed time limit, order, column by column, and stamped with the financial seal of the unit or the special seal for invoices." "No unit or individual may lend, transfer or issue invoices on behalf of others." The Provisions on the Use of Special VAT Invoices (for Trial Implementation) stipulates that issuing special invoices must meet the following requirements: (1) Clear handwriting. (2) It shall not be changed. (3) The project is completed. (4) The tickets and goods are in conformity, and the par value is consistent with the amount actually collected. (5) All contents are correct. (six) all copies-each time, the content and amount of the upper and lower copies are the same. (7) The invoice and deduction shall be affixed with the special financial seal or the special invoice seal. (8) Issuing special invoices within the time limit stipulated in Article 6 of these Provisions. (9) No forged invoices shall be issued. (ten) shall not open a special invoice for use. (eleven) shall not issue a special invoice that is inconsistent with the sample of the ticket formulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). In order to defraud taxes, falsely issuing special invoices for value-added tax or other invoices used to defraud export tax rebates and deduct taxes is an act that violates the invoice management system. At the same time, falsely issuing special invoices for value-added tax or other invoices used to defraud export tax rebates and deduct taxes can deduct a large amount of taxes, resulting in a large loss of state tax revenue and seriously undermining the socialist economic order. The so-called other invoices used for defrauding export tax rebate and tax deduction refer to non-VAT invoices that can be used for applying for export tax rebate and tax deduction, such as transport invoice, invoices for purchasing waste commodities and invoices for purchasing agricultural products. This crime is objectively manifested as issuing special invoices for value-added tax for others, for oneself, for others and for introducing others, or issuing other invoices for export tax refund or tax deduction, or issuing special invoices for value-added tax for others, for oneself and for introducing others, or defrauding export tax refund, even if buying goods or providing and accepting taxable services, or other invoices for tax deduction or actual business activities, but letting others issue special invoices for value-added tax or other invoices for defrauding export tax refund or tax deduction. False invoicing refers to the behavior 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 facts. Broadly speaking, all acts of not issuing invoices truthfully are acts of falsely issuing invoices. 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, serial number, 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 the 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 ways to falsely issue special VAT invoices or other invoices used to defraud export tax rebates or tax deductions: 1. Falsely issuing special VAT invoices or other invoices used to defraud export tax rebates or tax deductions refers to units or individuals who legally own special VAT invoices or other invoices used to defraud export tax rebates or tax deductions. Issuing special invoices for value-added tax or other invoices for defrauding export tax refund or tax deduction for others knowing that they have not purchased or sold goods or provided or accepted taxable services, or issuing special invoices for value-added tax or other invoices for defrauding export tax refund or tax deduction for others knowing that they have purchased or sold goods or provided taxable services. 2. Falsely issuing special invoices for value-added tax or other invoices for defrauding export tax rebates and tax deduction. It refers to the act that units and individuals who legally own special VAT invoices or other invoices for defrauding export tax rebates or tax deductions issue special VAT invoices or other invoices for defrauding export tax rebates or tax deductions for others while knowing that others have no goods to buy or sell or have not provided or accepted taxable services, or even if they have goods to buy or sell or provide or accept taxable services, they issue special VAT invoices or other invoices for defrauding export tax rebates or tax deductions for themselves. 3. Letting others falsely issue special VAT invoices or other invoices for defrauding export tax rebates or tax deductions for themselves means that units or individuals who have not bought or sold goods or provided or accepted taxable services require units or individuals that legally own special VAT invoices or other invoices for defrauding export tax rebates or tax deductions to issue special VAT tickets or other invoices for defrauding export tax rebates or tax deductions. Or even if you buy or sell goods, provide or accept taxable services, but ask others to issue special VAT invoices or other invoices for defrauding export tax rebates or tax deductions, or conduct actual business activities, but ask others to issue special VAT invoices or other invoices for defrauding export tax rebates or tax deductions. 4. Introduce others to falsely issue special VAT invoices or other invoices for defrauding export tax rebates and tax deduction. Refers to the communication and matchmaking between units or individuals who legally hold special VAT invoices or other invoices for defrauding export tax rebates or tax deductions, and units or individuals who ask for falsely issuing special VAT invoices or other invoices for defrauding export tax rebates or tax deductions. Falsely issuing VAT deficit invoices or other invoices for export tax refund or tax deduction can only constitute a crime if the circumstances are determined; 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. The main elements of this crime are all general subjects, that is, natural persons who have reached the age of criminal responsibility and have the ability to be criminally responsible. In addition, according to the third paragraph of this article, the unit can also become the subject of this crime. If a unit constitutes this crime, it shall be punished with two penalties and fined, and the directly responsible person in charge and other directly responsible personnel shall be investigated for criminal responsibility in accordance with the provisions of the third paragraph of this article. Subjective elements This crime must be intentional subjectively and generally has a profit-making purpose. In practice, units and individuals who falsely make out special invoices for value-added tax or other invoices that can be used for export tax refund and tax deduction generally aim at charging high handling fees, while units and individuals who falsely make out their own invoices and let others make out false invoices generally aim at defrauding export tax refund and tax deduction, and generally aim at charging high intermediary fees and information fees. But "for profit" is not the subjective element of this crime.