Minefield 1: Invoice issued
(a) the relevant provisions on the issuance of invoices in the Measures for the Administration of Invoices in People's Republic of China (PRC).
Article 19
Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.
Article 22
Invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices.
No unit or individual may have the following acts of falsely issuing invoices:
1, for others, and for yourself, issue invoices that are inconsistent with the actual business situation;
2. Let others issue invoices that are inconsistent with the actual operating conditions for themselves;
3. Introduce others to issue invoices that are inconsistent with actual business conditions.
Tips: Don't be confused by all kinds of "self" and "others". In fact, it is just four words-it can't be opened! Cannot be empty! ! Cannot be empty! ! !
Before the high-energy warning
Legal liability for falsely issuing or accepting false invoices
Article 205 of the Criminal Law of People's Republic of China (PRC) stipulates that whoever falsely makes out special invoices for value-added tax or other invoices used to defraud export tax rebates or deduct taxes shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; If the amount of tax falsely made out is relatively large or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan; Whoever falsely makes out a huge amount of tax or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan or confiscated property.
If a unit commits the crime specified in this article, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever falsely makes out a large amount of taxes or has other serious circumstances shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years; Whoever falsely makes out a huge amount of tax or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment.
Falsely issuing special invoices for value-added tax or other invoices for defrauding export tax rebates and tax deduction refers to one of the acts of falsely issuing invoices for others, for oneself, for others and for introducing others.
Whoever falsely makes out invoices other than those specified in Article 205 of this Law, if the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than two years, criminal detention or public surveillance, and shall also be fined; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than two years but not more than seven years and shall also be fined.
If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the provisions of the preceding paragraph.
Minefield II: Tax declaration
If you are smart, Article 25 of the Law of People's Republic of China (PRC) on Tax Collection and Administration stipulates that taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax information required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of filing determined by the tax authorities in accordance with the provisions of laws and administrative regulations.
"People's Republic of China (PRC) tax collection and management law" sixty-second.
Taxpayers fail to file tax returns and submit tax information within the prescribed time limit, or withholding agents fail to submit tax withholding and collecting reports and relevant materials to the tax authorities within the prescribed time limit, and the tax authorities shall order them to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.
"People's Republic of China (PRC) tax collection and management law" sixty-third.
A taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstates expenditure or omits or understates income in account books, or refuses to declare or make false tax returns after being notified by the tax authorities, and fails to pay or underpays the tax payable is a tax evader. If a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of not less than 50% but not more than five times the unpaid or underpaid taxes; If a crime is constituted, criminal responsibility shall be investigated according to law.
If the withholding agent fails to pay or underpays the tax withheld or underpaid by the means listed in the preceding paragraph, the tax authorities shall recover the tax withheld or underpaid and the late payment fee, and impose a fine of not less than 50% but not more than five times the tax withheld or underpaid; If a crime is constituted, criminal responsibility shall be investigated according to law.
"People's Republic of China (PRC) tax collection and management law" sixty-fourth.
Taxpayers and withholding agents who fabricate false tax basis shall be ordered by the tax authorities to make corrections within a time limit and be fined less than 50,000 yuan.
If a taxpayer fails to file a tax return and fails to pay or underpays the tax payable, the tax authorities shall recover the unpaid or underpaid tax and late fees, and impose a fine of more than 50% and less than five times the unpaid or underpaid tax.
Minefield III: Part-time tax rate
Where different tax rates or levy rates apply to the sale of goods, processing, repair and replacement services, services, intangible assets or real estate, the sales at different tax rates or levy rates shall be accounted for separately. If the sales volume is not accounted separately, the tax rate or collection rate shall be applied according to the following methods:
1. Sales of goods, processing, repair and replacement services, services, intangible assets or real estate with different tax rates shall be subject to higher tax rates.
2. Sales of goods, processing, repair and replacement services, services, intangible assets or real estate with different collection rates shall be subject to higher collection rates.
3. Sales of goods, processing, repair and replacement services, services, intangible assets or real estate with different tax rates and collection rates shall be subject to higher tax rates.
Notice on comprehensively promoting the pilot project of changing business tax into value-added tax (Cai Shui [2065438+06] No.36)
Minefield IV: Special Invoice Input Tax Deduction
Special VAT invoices issued by the anti-counterfeiting tax control system certified by general VAT taxpayers shall be accounted for and deducted in the current period in accordance with the relevant provisions of VAT in the month of certification, otherwise the input tax shall not be deducted. Notice of State Taxation Administration of The People's Republic of China on the Issue of Input Tax Deduction of VAT Special Invoices Issued by General VAT Taxpayers through Anti-counterfeiting Tax Control System (Guo Shui Fa [2003] 17)
Little friends, have you remembered several minefields clearly? Avoid the minefield so that we can play happily together!
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