Picture source: Xinhua News Agency
1. The results of the battle
From August 22 to the end of November 2018, a nationwide investigation and punishment of "fake enterprises" suspected of falsely issuing value-added tax invoices 45,749 and 467 "fake enterprises" suspected of fraudulently obtaining export tax rebates, a total of 46,216, qualitatively and accepted falsely issued value-added tax invoices and other deductible vouchers 2.5562 million copies, and the tax amount involved was 49.161 billion yuan. According to relevant reports from Xinhua News Agency, the amount of tax involved in the case was 49.161 billion yuan. Using the highest value-added tax rate of 17% (with historical invoices), the amount involved was not less than 289.182 billion yuan.
2. The concept of false VAT invoices
According to Article 205 of the Criminal Law of the People’s Republic of China, false VAT invoices refer to the false issuance of special VAT invoices or the false issuance of VAT invoices for fraudulent acquisition Other invoices for export tax rebates and tax deductions, including one of the acts of falsely issuing for others, for oneself, allowing others to make falsely for themselves, or introducing others to falsely issue, violate relevant regulations and cause losses to the country.
3. Who is hurt by 's false VAT invoice
In recent years, criminal activities of false VAT invoices have been rampant. The methods of virtual opening are changing with each passing day, and there are more and more tricks. But, in the final analysis, it is nothing more than committing crimes for profit and buying and selling invoices.
1. The culprit of false invoicing
The culprit of false invoicing is mainly concentrated in the enterprises that obtain high illegal income by selling invoices.From the beginning of the registration and establishment of such enterprises, there are plans to premeditately entice a large number of small and medium-sized enterprises to illegally purchase their invoices at a lower than normal tax point, sell a large number of invoices during a collection period, and run away after receiving the money. . This kind of bane has a large amount of votes and is highly concealed and extremely harmful.
2 and are the accomplices of false invoicing
With the continuous rapid development of the domestic economy, the country's industrial and commercial registered small and medium-sized enterprises are not fully counted as close to 30 million. For a small number of small and medium-sized enterprises, has the practical difficulties in obtaining invoices and passive "invoicing markup" objective factors. Strong6strong also has corporate management indifferent to legal concepts, vague knowledge of out-of-control invoices and abnormal tax deduction vouchers, At the same time, is not sufficiently aware of the subjective factors that the expropriation agency has dealt with the corresponding illegal acts and the losses caused by the illegal invoice increase. Gradually fall into the trap of buying invoices, or even act as an accomplice of false invoices.
3. Victims of false invoicing
Under the background of the current tax law of "voice control tax", the result of small and medium-sized enterprises buying tickets must be a waste of money. The four ministries and commissions recently investigated and dealt with the 49.161 billion yuan of taxes carried by the "out-of-control invoices" and "abnormal tax deduction vouchers", most of which will inevitably be borne by the "accomplices" and the "culprits" already captured. Who is hurt by false invoicing? The author believes that the biggest victim is the excellent tax environment for the survival and development of 30 million small and medium-sized enterprises that pay taxes in accordance with the law and operate in good faith!
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