False invoices refer to all units and individuals in the purchase and sale of goods, the provision of labor or acceptance of labor, services and other business activities, provided to the other side of the receipt and payment of false written proof. Thus, it can not become the legal vouchers of financial income and expenditure, accounting for the original basis, but also can not become an important basis for audit authorities, tax authorities, law enforcement checks.
In the identification of false invoices on the method, should also be based on the actual situation and preliminary judgment, from the following perspective and work on the deployment of focusing on strengthening the invoice checking and auditing:
1, in-kind or contract verification, according to the number of invoices to check the physical presence, including checking in-kind name, specifications, quantities, unit price and the degree of newness, according to the amount of purchases and the actual need to analyze the invoice authenticity. Analyze and judge the authenticity of invoices. By checking the contract and related information, to determine the authenticity of the business, so as to determine the authenticity of the invoice;
2, the large amount of cost matters for investigation, the invoice content involves catering, meetings, consulting, goods, equipment, maintenance and other cost matters, especially for the amount of money is large, the repeated use of the same unit invoices of the phenomenon, to contact with the bank, industry and commerce, the tax department, to check the unit is in the Industrial and commercial registration, whether the funds into the invoicing unit, and with talks and visits and other methods to verify the authenticity of the invoice;
3, the stamp of the bill and the relationship between the place of economic activity to analyze the reimbursement of the bill and the seal of the unit of the products operated by the relevance of the bill, whether the contents of the nature of the bill page to fill in the acquisition of commodities, the scope of use of the bill, the commodities sold with the business project with or without conflict, so as to identify the authenticity of the invoice. Thus identify the authenticity of invoices;
4, a quarter or more than half a year period of invoice reimbursement for the census, detailed investigation, down check, reverse check, once found that the above kinds of invoices suspected, but also includes the invoice elements are incomplete, the invoicing content and the seal intentionally fuzzy, the invoice code is different, the invoice number appears several times in a row, inverted, jumping number, the receipt or payment of the unit of different situations, with the tax department contact.
Counterfeiting of invoices may be suspected of the crime of forgery and sale of forged VAT invoices under Article 206 of the Criminal Law. It should be noted that the object of the crime of forgery and sale of forged VAT invoices is the state's management system of VAT invoices.
The object of the crime is the forged special VAT invoice. In the objective aspect, it is manifested in the act of violating the state invoice management regulations by forging or selling the forged VAT invoices.
The subject of this crime is a general subject, and both natural persons and units can constitute the subject of this crime.
The subjective aspect is intentional. According to the relevant provisions of the judicial interpretation of China's criminal law, if the counterfeiting or sale of counterfeit VAT invoices is more than 25, or the total amount of the invoices is more than 100,000 yuan, a case will be filed for prosecution. The minimum penalty for committing this crime is imprisonment for not more than three years, detention or control, and a fine of not less than 20,000 yuan and not more than 200,000 yuan.
Legal basis:
The Criminal Law of the People's Republic of China
Article 206 Counterfeiting or selling counterfeit VAT invoices shall be sentenced to fixed-term imprisonment of not more than three years, detention or control, and a fine of not less than 20,000 yuan and not more than 200,000 yuan; if the quantity is large or there are other serious circumstances, it shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and a fine of not less than 50,000 yuan but not more than 500,000 yuan; if the quantity is large or there are other serious circumstances, it shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and a fine of not less than 50,000 yuan A fine of not less than five hundred thousand yuan; if the quantity is huge or there are other particularly serious circumstances, shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment, and shall also be sentenced to a fine of not less than fifty thousand yuan and not more than five hundred thousand yuan or confiscation of property.
If a unit commits the crimes stipulated in this Article, the unit shall be sentenced to a fine, and the persons in charge and other persons directly responsible shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or control; if the quantity of the crime is large or there are other serious circumstances, the punishment shall be fixed-term imprisonment of not less than three years and not more than ten years; if the quantity of the crime is large or there are other particularly serious circumstances, the punishment shall be fixed-term imprisonment of not less than ten years or life imprisonment.
The Criminal Law of the People's Republic of China
Article 210 Theft Theft of value-added tax invoices or other invoices that can be used to fraudulently obtain export tax refunds or tax credits shall be punished in accordance with the provisions of Article 264 of this Law.
Fraudulent use of deception to obtain value-added tax invoices or other invoices that can be used to fraudulently obtain export tax refunds or tax credits, shall be punished in accordance with the provisions of Article 266 of this Law.
The crime of possessing forged invoices shall be punishable by fixed-term imprisonment of not more than two years, criminal detention or control, and a fine if the quantity is large; if the quantity is huge, it shall be punishable by fixed-term imprisonment of not less than two years and not more than seven years, and a fine.
If a unit commits the preceding paragraph, the unit shall be sentenced to a fine, and its directly responsible supervisors and other directly responsible persons shall be punished in accordance with the provisions of the preceding paragraph.