Lawyer of Sichuan Criminal Lawyers Network will answer for you: For special VAT invoices that only falsely make out expenses to others, if the payee uses falsely made out special VAT invoices to deduct taxes, or if others falsely make out special VAT invoices for themselves and use them to deduct taxes in normal business, generally, the tax actually deducted from the output or input can only be calculated as the loss of national interests. However, for some actors who have no production, sales or business activities, in order to cover up the fact that they falsely issue special invoices for value-added tax for others and let others falsely issue special invoices for input value-added tax for themselves, the verified actual deduction of output value-added tax should be recognized as a loss to national interests. Because the actor does not really buy or sell goods or provide services, he has no obligation to pay taxes to the state. Therefore, although the actor falsely made out the input value-added tax, it did not cause actual losses to the country, and the input tax falsely made out and declared by others could not be included in the losses caused to the country. In real life, the situation is more complicated, and the tax authorities' declaration and deduction do not necessarily correspond to each other. They often settle accounts on a monthly basis, sometimes the input will be larger, and sometimes the output will be larger. When the input is greater than the output, after the tax authorities deduct the output tax, there is still the remaining input tax that cannot be deducted. Usually, the amount is stored in the tax authorities and will be deducted after the output is obtained. Therefore, at this time, although the tax has been deducted from the input declaration, the output invoice has not been issued, so it cannot be deducted. The state has not caused the actual tax loss, but only provided conditions for the actor to deduct the special VAT invoice of others' imaginary expenses in the future. Therefore, if someone falsely issues a special VAT invoice for others in order to cover up the fact that they falsely issue a special VAT invoice, no matter whether the input is deducted or not, it has not caused actual economic losses to the country. Generally, it can only be regarded as the actual economic loss caused to the country according to the tax deduction declared by the drawee of the output invoice to the tax authorities. Of course, the premise of this calculation must be that the input and output items of the actors are all false. If the actor runs his own normal business and lets others make false entries for himself, he will not only deduct taxes for his normal business, but also cover up the fact that he makes false entries for others, then it will be calculated in two parts, that is, the tax deducted from his normal business plus the tax deducted from the export invoices issued for others will be regarded as a loss to the national interests. In addition, in judicial practice, when it is determined that the crime of falsely issuing special VAT invoices has caused losses to the national interests, the tax paid by the actor to the tax authorities in advance for receiving special VAT invoices and the money returned by the actor and his family to the state should be deducted from the actual illegally deducted taxes.
More related content: criminal law provisions
People's Republic of China (PRC) criminal law: