Not ordinary taxpayers can generally receive special invoices for value-added tax. Taxpayers who have taxable sales activities shall issue special VAT invoices to the buyers who ask for special VAT invoices. If the buyer is not an ordinary taxpayer, he can also receive a special VAT invoice for accounting.
Legal objectivity:
The object of this crime is the national management system of special invoices for value-added tax. The crime of value-added tax is very prominent, except that criminals commit the crime of special invoices for value-added tax in pursuit of huge wealth. Another important reason is that the market for purchasing special invoices for value-added tax is very large, which makes the criminal activities of forging, selling and stealing special invoices for value-added tax to seek huge wealth rampant and seriously interferes with the tax reform. If left unchecked, the reform of fiscal and taxation system will be in danger of failure. Therefore, it is necessary to strengthen the management of VAT invoices and crack down on the purchase market of special VAT invoices. The object of this crime is the objective elements of special VAT invoices or forged special VAT invoices. Objectively, this crime is manifested as the act of illegally purchasing special VAT invoices or purchasing forged special VAT invoices in violation of the regulations on invoice management. 1. Illegal purchase of special invoices for value-added tax The so-called purchase refers to the act of the actor exchanging money or other benefits for special invoices for value-added tax from others at a certain price. The so-called illegal purchase refers to the purchase behavior that violates the provisions of national laws and regulations on the purchase of special VAT invoices. In order to strengthen the management of invoices, the Measures for the Administration of Invoices and its implementing rules have made specific and clear provisions on the conditions, procedures and subjects of invoice sales, and no unit or individual may violate them, otherwise it is illegal and should bear corresponding legal responsibilities. According to relevant regulations, illegal purchase mainly includes the following situations: First, the subject illegally purchases. The purchase behavior of any unit or individual other than the general VAT taxpayer confirmed by the tax authorities does not meet the statutory conditions, and its purchase behavior is illegal anyway. -If there are legal obstacles to purchase, it is also illegal for taxpayers to buy by deception. The so-called legal reasons for preventing purchases refer to one of the following circumstances: (1) Accounting is not perfect, and it is impossible to accurately provide input tax, output tax, tax payable data and other relevant VAT tax information to the tax authorities; (2) printing special invoices without permission, buying special invoices from individuals or units other than the tax authorities, borrowing special invoices from others, providing special invoices to others, failing to fill in special invoices in accordance with the relevant provisions of value-added tax, failing to keep special invoices in accordance with the provisions, failing to truthfully fill in the information column attached to the value-added tax return every month in accordance with the provisions, failing to accept inspection by the tax authorities in accordance with the provisions, and being ordered by the tax authorities to make corrections within a time limit; (3) The goods sold are all duty-free goods. If the general taxpayer under one of the above three circumstances has received the purchase, the tax authorities shall collect special invoices for the difference. Second, illegal purchase, if not in accordance with the procedures prescribed by law, is also illegal purchase. If the documents provided are forged, or purchased by bribing the staff of the tax authorities, or not purchased according to the approved quantity, etc. , are illegal purchases. The third is to buy from units and individuals without sales rights. In China, the only entity that has the right to sell invoices is the tax authorities. If you buy from units or individuals outside the tax authorities, it is also illegal to buy. 2. The purchase of forged special VAT invoices is illegal in nature. The difference is that the "illegal purchase" object of the first behavior is forged, while the latter is real. Judging whether it is a "forged purchase" depends on the subjective identification of the actor. If it is confirmed to be forged, it is a purchase in this sense, otherwise it is an "illegal purchase". Buying knowingly is a forgery, regardless of its means and methods, and regardless of who and where it is purchased, can constitute this crime. The so-called forgery refers to the illegal manufacture of special VAT invoices by printing, copying, rubbing, drawing, rubbing and other methods according to the amount, style, pattern, color and structure of special VAT invoices. The special VAT invoice generated by forgery means is a forged special VAT invoice. The subject of this crime is a general subject, which can be composed of any natural person who has reached the age of criminal responsibility and has the ability of criminal responsibility. According to article 2 1l of this section, the unit can also be the subject of this crime. If a unit commits this crime, it shall implement the system of two punishments. Subjective Elements The subjective aspect of this crime is direct intention. As long as the actor deliberately buys special invoices for value-added tax and forges special invoices for value-added tax, it can constitute this crime, and there is no need to ask for subjective profit-making purposes. According to the Supreme People's Court's Interpretation 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 Invoices, those who illegally purchase special VAT invoices or buy more than 25 forged special VAT invoices or whose accumulated face value reaches more than 654.38+10,000 yuan shall be convicted and punished according to law. Before there is a new judicial interpretation, it should be the starting point of sentencing.