Is not a lot of people think how to have more than five people, rent a half floor or a floor as an office ah!
Today we will bring you to know this strange company.
In its books, the annual income can reach 30 million yuan or even higher, it usually only need a person to work, and this person only do one job every day, that is:
Invoicing!
Of course, it is impossible for the tax office to commission any company or individual to issue invoices on its behalf, so engaging in the business is illegal!
Recently, Guangdong police arrested such a criminal gang specializing in invoicing.
According to reports, this criminal gang opened fake invoices for more than 2,500 companies and individuals by registering shell companies.
In just a few months combined, more than 38,000 VAT invoices were issued, involving more than 170 regions in 22 provinces across the country, and the amount of false invoices was as high as 4.4 billion yuan!
How profitable is the "invoicing company"?
Many people don't understand why these people can open "real invoices" at such a low tax point, after all, no one will
do business at a loss ah.
In general, the so-called "real invoices" of the source of the following cases:
The first, the lawless elements through the registration of a variety of "purse company" to buy a large number of invoices, empty false open, take the money away.
For example, the gang captured by the Guangzhou police in the previous article, is manually registered a shell company, the use of fictitious trade activities, the signing of false purchase and sales contracts, the provision and false opening of a variety of tickets, forged false transaction water and other means to open the "real invoice".
A real case, Yang applied for 80 VAT invoices in the name of his company to the state tax department. Through WeChat contacted the buyer need invoices Tianmou, the two sides agreed to 72,000 yuan price of the invoices issued to Tianmou's company, the total price of 7 million yuan, the amount of tax amounted to more than 1.2 million yuan. Yang made 72,000 yuan at a cost of a few dozen dollars, while Tian escaped more than 1.2 million yuan in taxes at a cost of 72,000 yuan.
The second type of invoices for others to open, charge a fee, and then in the form of "big head, small tail" accounting, tax evasion.
In reality, some companies pay lower taxes due to policy reasons, so you can invoice others and earn the difference. For example, under normal circumstances is 10% of the tax, the company actually pay the state is 5%, on behalf of the open charge 8%, they can earn 3% of the difference.
As an example, A for B on behalf of 200,000 yuan of invoices, charging each other 3% of the fee (6,000 yuan), A through a loophole, only need to follow the 10% tax rate on which 10,000 yuan of tax (1,000 yuan), you can earn 5,000 yuan of the difference.
Then again, as in the case of the oil industry, some private car owners don't ask for invoices when they refuel, so that there are excess invoices at gas stations. If the input invoice is 30,000 yuan, to the customer only 20,000 yuan invoice. Then the remaining 10,000 yuan of invoices illegal for others to open, get the "fee" into their pockets. This is a typical false invoicing behavior.
These two ways are the main sources of invoicing.
The third, some invoicing companies to buy blank invoices at a low price, according to the requirements of the buyer to issue invoices, and then lost stolen and other reasons to the tax department to report the loss. In this way, not only get the buyer's purchase fee, but also do not have to pay any tax, just wait for a period of time, the buyer will find that the purchase of the invoice is reported lost.
There is also a situation where unused invoices are utilized by unscrupulous people. For example, people who squat next to the supermarket to collect invoices, at a very low cost to obtain these hundreds of dollars to thousands of dollars ranging from the small ticket, go to the service desk to issue invoices, after the gathering of a small number of invoices can be obtained after a huge amount of nominal value of the invoice. And the general market price of these invoices is - $1,000 amount of invoices, sold at $30.
The amount of invoices issued in these two ways is relatively small.
The above ways of invoicing can be said to be a profit, the end of the year "business" is good, tens of thousands of dollars a week of income that is not a matter.
The huge demand for the market spawned a black chain of interests
The invoicing market "red-hot" behind the inevitable huge demand for reality.
Many small and medium-sized business owners have a hard time starting a business. Enterprises earn 1 million in profits, you need to pay 250,000 corporate income tax, net profit to dividends distributed to the owners of personal, but also to pay 20% of the personal tax. That really doesn't leave much money in hand.
If you want to reduce corporate taxes, one way is to use VAT invoices to offset; another way is to reduce profits by increasing costs and expenses, and travel expenses, meeting expenses that are not proportionally limited to be deductible, you need to find invoices for reimbursement all over the world.
And then, for example, many companies in order to save money, the work contracted to individuals or Taobao procurement of supplies, the price is cheaper, but there is no invoice, the company can not be accounted for. In the end, only on behalf of the invoicing company to help.
After finishing the business, let's talk about individuals. If an employee's monthly salary of 30,000 yuan, in accordance with the management of personal tax, the monthly need to pay personal tax 4904 yuan. And if the company will be 5,000 yuan of income as an allowance, let him use the invoice in exchange for receiving, so that calculated, he needs to pay 3,654 yuan of personal tax per month. Even after deducting the cost of invoices such as subway tickets and restaurant tickets bought for tens of dollars, he would pay more than 1,000 yuan less per month.
Small groups or businesses that issue invoices on behalf of others are profiteering from such a large volume of business!
Both buyers and sellers are illegal
From the provisions of the law, the invoicing is a serious violation of the law, the Department of tax evasion, both buyers and sellers are responsible for their own illegal behavior.
The Criminal Law clearly stipulates that if the amount of false VAT invoices is large (note that more than 100,000 yuan is considered large), in addition to the fine of 5-500,000 yuan, the penalty will be sentenced to 3-10 years of imprisonment! Fraudulent VAT invoice tax amount is huge (more than 500,000 yuan counts as a huge amount), directly more than 10 years of imprisonment.
Note to those who buy invoices!
Don't think that you can get lucky if the invoices you bought have been successfully accounted for!
Don't think that the IRS can't check you out because your invoices were bought before Golden 3!
If these boring laws and regulations can't put you on your guard, then Finance and Taxation will give you another real-life example from the past two days:
July 12, 2017, the new three board company Jiu Ling Early Learning made an announcement that it was fined 215,100 yuan by the tax bureau for purchasing falsely opened value-added tax invoices!
And this operation of buying invoices to offset the tax occurred on December 16, 2015!
At that time, Shen Congliang, director and manager of the business department of Jiuling Early Learning Company, purchased seven fraudulently issued VAT invoices, with the invoice amount totaling 699,500 yuan and the tax amount of 118,900 yuan, totaling 818,500 yuan in price and tax.
These invoices were successfully certified and accounted for, and VAT deduction of 118,900 yuan was also successfully made in the same month! In addition, also in the month all the materials received and carry forward costs of 699,500 yuan.
But after a year and a half, it was still found out by the tax office!
Let's see what losses this invoice buyer suffered:
1. Invalid invoices bought, back VAT payment: 118,900 yuan
2. Due to the behavior of buying invoices to offset the tax, fined by the tax bureau: 215,100 yuan
3. The money spent on buying the invoices in the first place: 70,000 yuan (assuming that it was bought for 10 cents)
Actually, if the enterprise had been paid $118,900 in taxes would have been fine if it had paid in good faith, but now it's spending over $400,000 to buy a lesson. Not only that, but the company's integrity has been
impaired, and it will be put on the IRS's radar for future spot checks.
So, Finance and Taxation reminds all enterprises and individuals that they must raise the awareness of taxpayers to abide by the law, use regular invoices,*** with maintaining a good order of tax collection and management, and do not be blinded by the small profits in front of them. Strict investigation of invoices is the key work of the tax department, the sale of value-added tax invoices is a "high-pressure line"! Once violated, the enterprise not only suffered huge losses in the economy, back taxes and fines, confiscation of illegal income, the relevant personnel will also be severely punished by law!
Reasonable and legal tax planning is the right way to reduce the cost of tax burden.
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