This is a criminal act of "falsely invoicing".

This is the relevant legal provision:

What are the sentencing and filing standards for the crime of falsely issuing invoices in criminal cases?

the crime of falsely issuing invoices refers to the act of falsely issuing special invoices for value-added tax and invoices other than those used for defrauding export tax rebates and tax deduction in order to gain illegal economic benefits and in violation of national invoice management regulations. Whoever commits this crime 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. ? What are the constitutive elements and object elements of the crime of falsely invoicing?

the object of this crime is a complex object, which mainly includes the national financial management system and tax collection and management system. ?

according to the modern tax system, invoices are receipts and payments issued and collected in the course of buying and selling commodities, providing or receiving services and engaging in other economic activities. From the function of invoice, invoice is not only the original voucher of accounting, but also an important basis for tax inspection. The act of falsely issuing invoices, without producing the purchase and sale of goods or providing services, issued vouchers with non-existent transaction contents, which caused errors between accounting and actual transactions, seriously affected the authenticity of accounting, and made the country's grasp of data related to national economic development biased. Therefore, the act of falsely issuing invoices violated the country's financial management system. In addition, invoices are an important basis for the state to carry out tax inspection. By falsely issuing invoices, illegal operators can list more costs, reduce the taxable amount of income tax and other taxes, and achieve the purpose of tax evasion, thus infringing on the state's tax collection and management system. ?

objective requirements?

the objective aspect of the crime of falsely issuing invoices is the act of falsely issuing special invoices for value-added tax and invoices other than those used to defraud export tax rebates and tax deductions, and the circumstances are serious. Mainly manifested in the following situations:

first, make a false statement for others. The actor issues invoices for others without selling goods or providing services; Or the actor, although selling goods or providing services, issues an invoice for others with false transaction content or transaction quantity and amount. In this case, the actors use the legally held invoices to make out false invoices for others, which is the main form of false invoices. ?

the second is to leave it empty for yourself. The actor issues invoices for himself without commodity trading or providing or receiving services. Because special VAT invoices and other invoices used to defraud export tax rebates and tax deductions can be used to defraud export tax rebates or deduct input taxes, it is also common to falsely issue special VAT invoices for oneself and to defraud export tax rebates and tax deductions. Ordinary invoices do not have the function of defrauding export tax rebates and deducting taxes, so it is rare to falsely invoice for yourself in the crime of falsely invoicing. However, even if it is difficult to achieve the purpose of tax deduction for profit by falsely invoicing for yourself for other purposes, it also violates the provisions of the invoice management system on truthfully invoicing, and if the circumstances are serious, it also constitutes the crime of falsely invoicing. ?

the third is to let others make a false statement for themselves. It mainly includes two situations: first, in order to achieve illegal purposes such as embezzlement or embezzlement of funds and financial funds, the actor asks others to falsely invoice for himself by paying "handling fees" and other forms. Second, the actor sells goods or provides services, so that others can falsely invoice the buyers of goods or the recipients of services for themselves. This kind of practice is often that the actor is not qualified to issue invoices, or uses the tax rate difference of different industries to evade taxes. For example, the business tax rate of the entertainment industry is 21%, and letting others falsely issue invoices for the catering industry with a business tax rate of only 5% for consumers can evade a lot of taxes. ?

what are the main requirements?

Both natural persons and units can be the subject of the crime of falsely issuing invoices. The subject of this crime mainly includes the following three aspects:?

first, the units and individuals who falsely invoice. These units and individuals issue false or untrue invoices in order to seek illegal interests such as "handling fees". ?

second, units and individuals who illegally obtain false invoices. These units and individuals obtain illegal economic benefits or cover up their illegal acts by obtaining false invoices. ?

the third is the intermediary between false invoicing and purchasing false invoicing. It is also a common and frequent situation to introduce others to falsely invoice in judicial practice, which is the focus of cracking down on the crime of falsely invoicing. Through introduction, the actor connects the false invoice maker and the invoice user to promote the false invoice transaction. With the frequent illegal acts of false invoicing, there has even been an organized operation of so-called "invoicing on behalf of others". Some people are specially responsible for contacting false invoices, and some people contact buyers through the internet or send small advertisements to provide various invoices for buyers, which has contributed to invoice crimes to some extent. For those who introduce others to falsely invoice, they can be punished as * * * for the crime of falsely invoicing.

subjective elements?

The crime of falsely issuing invoices is direct and intentional, that is, the actor knowingly violates the tax legal system and falsely issues special invoices for value-added tax and invoices other than those used for defrauding export tax rebates and tax deduction. Indirect intention and negligence cannot constitute this crime. ?

There are different opinions on whether the crime of falsely issuing invoices must be aimed at making profits. One view is that the criminal law does not stipulate the purpose of illegal profit-making. Therefore, this crime does not take the purpose of illegal profit-making as a constituent element. As long as the act of falsely making out is serious, it should be convicted and punished. Another view is that it cannot be generalized. False invoicing is not the ultimate goal of offenders, but often serves as a bridge and intermediary for selling or implementing other illegal profit-making crimes such as tax evasion, and ultimately aims at seeking illegal economic benefits. Because the crime of falsely issuing invoices mainly infringes on the order of national tax collection and management, if there is no profit-making purpose, then the act of holding forged invoices will not threaten the collection of national tax, nor will it have a great impact on the order of national tax collection and management, and its social harm is relatively small. If the circumstances are obviously minor, it can not be treated as a crime. Therefore, although the Criminal Law Amendment (VIII) does not regard "for profit" or "for economic benefit" as the subjective elements of the crime of falsely invoicing, it needs to be carefully determined whether the act of falsely invoicing without profit-making purpose can be regarded as this crime. [2]?

confirm?

for the purpose of tax evasion, the actor used false invoices to falsely state the cost, so as to reduce the book profit of the company and enterprise, and evaded the enterprise income tax, which violated the crime of false invoices and the crime of tax evasion. In this case, there is the problem of how to convict and punish the perpetrator. ?

concurrence of laws and regulations refers to the situation that the perpetrator commits a criminal act and violates several criminal law norms with inclusive relationship in the constitution of the crime, and only one criminal law norm is applicable. Because the use of false invoices to evade taxes includes two criminal acts, namely, the crime of false invoices and the crime of false costs to evade taxes. Moreover, there is no inclusive relationship between these two behaviors, that is, the crime of tax evasion can not necessarily be realized through the act of falsely invoicing, but also through the form of underreporting income; False invoicing is not necessarily for the purpose of tax evasion, but can also be used for other illegal purposes such as embezzlement of public funds. Therefore, the two crimes committed by this act are not concurrence of laws and regulations. For the purpose of tax evasion, the actor's act of falsely invoicing violates the crime of falsely invoicing, which should belong to the implicated relationship in criminal law theory. According to the theory of criminal law, the crime of falsely issuing invoices and the crime of tax evasion committed by the perpetrator are not combined with punishment for several crimes, but "choose one and give a heavier punishment", that is, give a heavier punishment according to the punishment stipulated in the most serious crime committed by the perpetrator. ?

There are two sentencing levels for the crime of tax evasion and the crime of false invoicing (the crime of tax evasion is fixed-term imprisonment of not more than three years or criminal detention, and fixed-term imprisonment of not less than three years but not more than t years, with a fine; The crime of falsely invoicing is the deletion of fixed-term imprisonment of not more than two years, criminal detention or control, and a fine and a fixed-term imprisonment of not less than two years but not more than seven years, and the legal punishment is basically the same. Therefore, which crime to apply in conviction depends on the legal punishment range applicable to the plot of the means behavior (false invoicing) and the purpose behavior (tax evasion). If one of the two acts applies to a higher sentencing grade and the other applies to a lower sentencing grade, it will be convicted of the crime committed by the act that applies to a higher sentencing grade; If both acts are subject to a higher or lower sentencing grade, the statutory penalty for tax evasion is slightly heavier, and the crime of tax evasion should be convicted. Considering that tax evasion by means of false invoicing has violated two crimes, and its social harm is greater than that of one crime, it is lighter to deal with the crime only according to one crime, and it should be severely punished on the basis of determining the crime with heavier legal punishment, so as to realize the balance between crime and punishment.

filing criteria?

if the amount of tax falsely issued is more than 11,111 yuan, or if the amount of national tax fraud is more than 5,111 yuan, the case shall be filed for prosecution. If the amount of falsely making out tax is more than RMB 11,111, it shall be convicted and punished according to law; ?

The amount of tax falsely claimed is more than RMB 1,111,111, which is a "relatively large amount of tax falsely claimed", and the amount of tax falsely claimed is more than RMB 511,111, which is a "huge amount of tax falsely claimed".

punishment?

Article 33 of the Criminal Law Amendment (VIII) of the People's Republic of China: One article is added after Article 215 of the Criminal Law as one of Article 215: "Whoever falsely makes out invoices other than those specified in Article 215 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.