If the local tax detects fake invoices, the relevant vouchers are signed or stamped by the cashier, and the cashier has some responsibility.
Signature is generally an act with legal significance, rather than a natural event. It is first and foremost an act of proof by which the signer can prove the attribution of an object, action, or meaning. For example, writing your name on your own property indicates that you are the owner of the property. Another example is signing a document to express agreement with its content so that others can notice and understand it, and can prove it to others in the future.
From the perspective of civil and commercial law, although signature is not a necessary condition for legal acts, it is an important factor that constitutes formal or special legal acts. When the law stipulates or the parties agree that a signature is required for the validity of a legal act, the signature becomes one of the determining factors of the legal act.
Any violation of invoice management regulations that results in tax evasion will be dealt with in accordance with the "Tax Collection and Management Law of the People's Republic of China".
If the violation of invoice management regulations is serious enough to constitute a crime, the tax authorities shall transfer the violation in writing to the judicial authorities for handling.
The act of illegally purchasing special VAT invoices or purchasing forged special VAT invoices. According to the Supreme People's Court's "Interpretations on Several Issues Concerning the Application of the Decision of the Standing Committee of the National People's Congress on Punishing the Crime of False Issuance, Forgery and Illegal Sale of Special Invoices", illegal purchase of special VAT invoices or purchase of counterfeit VAT If there are more than 25 special invoices or the cumulative face value of the invoices exceeds 100,000 yuan, they shall be convicted and punished in accordance with the law.