Recently, the State Administration of Taxation exposed 8 false cases involving more than 20 billion yuan, and more than 200 people were arrested! The French Open has not left out any omissions, and reminds organizations and individuals who purchase or receive false invoices not to take any chances!
1. The General Administration is exposed! Checked for a false start! More than 200 people were arrested!
Taxation departments in various regions, in conjunction with public security and other departments, launched a special campaign to crack down on illegal and criminal acts of false tax fraud and uncovered many cases of false invoices.
The case involves eight regions: Sichuan, Shenzhen, Beijing, Hunan, Chongqing, Zhejiang, Shanghai, and Jiangsu. Among them, Beijing has the highest amount of money involved, reaching 10.9 billion yuan; Shanghai has arrested the most people involved in the case, with as many as 121 people; more involved More than 1,000 shell companies!
In the case, cases involving the false issuance of special VAT invoices, false issuance of ordinary VAT invoices, false issuance of electronic ordinary invoices, false issuance of invoices using preferential tax policies, and cases of defrauding government subsidies are all involved!
I would like to remind everyone that it is easy to be a boss, but it is not easy to run a business. You must not take chances and break the law!
In addition, apart from enterprises, will the tax-related risks of self-employed individuals be smaller? If you want to be lucky, you still have to pay the price! Look down!
2. Case of false invoices issued by self-employed individuals
State Administration of Taxation Baise Announcement on the delivery of tax documents from the Third Inspection Bureau of the Municipal Taxation Bureau
Release time: 2021-05-31 16:02
Source: State Administration of Taxation, Baise City Taxation Bureau, Jingxi City
XXX Business Information Service Department (Taxpayer Identification Number: 924XXX09423H):
According to the provisions of Article 106 of the “Implementing Rules of the Tax Collection Administration Law of the People’s Republic of China”, due to the adoption of If it cannot be delivered by other means, the “Tax Treatment Decision” (Baishi Shuishanji Office [2021] No. 3) will be announced and delivered. This announcement will be deemed delivered 30 days from the date of issuance.
Please come to our bureau to collect the original of the above documents within 30 days from the date of announcement.
Address of the tax authority: No. 302, Fenghuang Road, Xinjing Town, Jingxi City
Tel: 0776—6215938
This is hereby announced.
Attachment from the Third Inspection Bureau of Baise City Taxation Bureau of the State Administration of Taxation on May 28, 2021:
“Tax Treatment Decision” (Baise City Taxation Third Inspection Division [2021] 3 No.) Tax Treatment Decision Baishi Tax Sanji Office [2021] No. 3
Jingxi City XXX Business Information Service Department (Taxpayer Identification Number: 9245XXX09423H, registered business address: Xinjing Town, Jingxi City Room XXX, Chengdong Road, operator: The invoice situation was inspected, and the illegal facts discovered during the inspection and the handling decisions are as follows:
Illegal facts Your service department did not operate actual business for XXX Wealth Investment Management (XXX Wealth Investment Management) from June to September 2018 Beijing) Co., Ltd. issued 5 special value-added tax invoices on its behalf, invoice code: 4500172160, invoice numbers: 00344360, 00344407-00344408, 00345071, 00346600, goods or taxable services, service names: consulting service fee, enterprise management consulting service fee, The total amount is 1,807,781.69 yuan, the total tax amount is 54,233.46 yuan, and the total price and tax is 1,862,015.15 yuan.
The processing decision is that your service department issued 5 special value-added tax invoices for XXX Wealth Investment Management (Beijing) Co., Ltd. without actual business operation, with a total amount of 1,807,781.69 yuan, a total tax amount of 54,233.46 yuan, price and tax A total of 1,862,015.15 yuan, according to the “Tax Collection and Administration Law of the People’s Republic of China” (Presidential Order of the People’s Republic of China No. 49), paragraph 2 of Article 21, paragraph 3 of Article 21, and the “Invoice Management Measures of the People’s Republic of China” Article 16 (State Council Order No. 587) and Article 26 of the “Implementation Rules of the Invoice Management Measures of the People’s Republic of China” (State Administration of Taxation Order No. 37) define the above behavior as “illegal agency invoicing” , that is, it is determined that your service department illegally issued a total of 5 special value-added tax invoices, with a total amount of 1,807,781.69 yuan, a total tax amount of 54,233.46 yuan, and a total price and tax of 1,862,015.15 yuan.
If your service department has a tax dispute with our bureau, it may apply to the Baise City Taxation Bureau of the State Administration of Taxation for administrative review within 60 days from the date of receipt of this decision. May 28, 2021
There is another situation where the recipient does not know that the invoice is falsely issued. This is really innocent. Look at it. It’s goodwill in vain!
3. Case of false disclosure in good faith
A few days ago, a company received a letter from the Inspection Bureau of the Taxation Bureau. The inspection notice stated that there were problems with the five invoices the company received last year! These invoices are for the company’s purchase of raw materials and were issued by the other party. After being verified to be genuine, certification and deductions were made.
The purchase of raw materials by the company is real, and the invoices are also real. Why does the company still need to pay taxes and fines?
The reply from the tax bureau is: Although you do have the business of purchasing materials, the name of the seller stated on the invoice obtained does not match the seller who conducted the actual transaction. The party has also admitted that it has no business dealings with your company, so it should be treated as tax evasion.
4. What is false invoicing?
False issuance of invoices is a criminal act expressly prohibited in our country’s criminal law. According to the provisions of Article 22 of Order No. 587 of the State Council of the People’s Republic of China, “Decision of the State Council on Amending the Measures for the Administration of Invoices of the People’s Republic of China”, issuance of invoices��If it is determined by the tax authorities that the account is an abnormal account and cannot be replaced or replaced with invoices or other external vouchers due to special reasons, the expenditure can be deducted before tax after proving the authenticity of the expenditure with the following materials:
1. Documents proving the reasons for inability to reissue, replace invoices, and other external vouchers (including industrial and commercial cancellation, organization cancellation, inclusion in abnormal business households, bankruptcy announcement, etc.);
2. Related business Contract or agreement for the activity;
3. Payment voucher for non-cash payment;
4. Documentation proving the transportation of goods;
5. Incoming goods Internal vouchers for warehousing and outgoing warehouses;
6. Enterprise accounting records and other information.
*Items 1 to 3 are required information.
3. If the enterprise fails to reissue or replace invoices or other external vouchers that meet the regulations within the prescribed period, and fails to provide relevant information to prove the authenticity of its expenditures, Corresponding expenditures shall not be deducted before tax in the year in which they are incurred
Enterprises should increase the corporate income tax taxable income in the year of occurrence within the time limit specified by the tax authorities, and make a correction to corporate income tax returns.
Policy basis: “Announcement of the State Administration of Taxation on the Issuance of the Measures for the Administration of Pre-tax Deduction Vouchers for Enterprise Income Tax” (State Administration of Taxation Announcement No. 28, 2018)
Warm reminder: After receiving a general VAT invoice, the enterprise should promptly check the invoice information to determine whether the seller’s name, unified social credit code, address, bank account, etc. are consistent with the supplier’s certificate information; whether the product name, quantity, amount, etc. are consistent with the contract Consistent; whether the payment document, warehousing document and invoice information are consistent, etc. Enterprises should properly keep contracts or agreements, payment vouchers and other transaction-related materials to help protect their legitimate rights and interests.
Oops, the catering invoice issued by the restaurant we went to for official entertainment was different from its sign. When I raised my doubts at the time, the other party explained that the sign was their registered trademark, and I also read it. The tax registration certificate is indeed consistent with the one on the invoice. Is there something wrong with this? ”
The auditor’s reply: As long as the authenticity of the business is ensured and the seller on the invoice obtained is consistent with the real seller, there will be no problem.
Remind taxpayers:
In the process of daily business transactions, you should always remember: first look at the license and seal to confirm the identity of the seller. Then look at the name of the goods, which must be consistent with the actual situation, and then look at the amount and quantity. It is always right to be cautious. As long as you verify it carefully, As long as the business is authentic and the source of the invoice is correct, there is no need to worry.
11. In response to the reporting of false invoicing, the tax authorities will provide incentives
According to the “Reporting Interim Measures for Rewarding Taxpayers for Illegal Tax Acts (Order No. 18 of the State Administration of Taxation and the Ministry of Finance) stipulates that those who report the false issuance of special value-added tax invoices and other invoices that can be used to fraudulently obtain export tax refunds or tax deductions shall be investigated according to the case filing and verification. The tax amount issued on the invoice will be calculated and distributed according to the standards stipulated in Article 6 of these Measures.
The purpose of both punishment and reward policies is to regulate taxpayers’ tax behavior and safeguard the legitimate rights and interests of taxpayers. Every taxpayer should treat every invoice with caution, and should not touch the high-voltage line of false invoices for immediate small profits.</p
