Legal analysis: Of course, it is tax evasion, not issuing invoices, hiding actual income and setting up off-balance-sheet accounts. This is the most common phenomenon of invoice tax evasion at present, especially in small-scale private service industries such as catering and entertainment. Not issuing invoices does not mean tax evasion, and only those who declare tax payment are tax evasion; In other words, the part that is not invoiced, as long as it reflects income and pays taxes according to regulations, is not tax evasion. The act of not issuing invoices is not illegal in itself, but refusing to issue invoices may be suspected of violating the law. Merchants are reluctant to issue invoices for the simple reason of tax evasion. Because the tax paid by the operator is determined according to the amount of operating income, the invoice is a basis for the operation.

Legal basis: Article 211 of the Criminal Law of the People's Republic of China

Taxpayers who make false tax returns or fail to make tax returns by deception or concealment, and evade paying a large amount of tax, accounting for more than 11% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined; If the amount is huge and accounts for more than 31% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined. If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, and the amount is relatively large, it shall be punished in accordance with the provisions of the preceding paragraph. If the acts mentioned in the preceding two paragraphs have been carried out for many times without treatment, they shall be calculated according to the accumulated amount. Those who commit the acts mentioned in the first paragraph, after the tax authorities have issued a notice of recovery according to law, pay back the tax payable and pay the overdue fine, and have been subject to administrative punishment, shall not be investigated for criminal responsibility; However, except for those who have been subjected to criminal punishment for evading tax payment within five years or have been given administrative punishment by tax authorities for more than two times.

Article 213 Where a taxpayer fails to pay the tax payable and transfers or conceals his property, so that the tax authorities cannot recover the unpaid tax, and the amount is more than 11,111 yuan but less than 111,111 yuan, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also, or shall only, be fined not less than one time but not more than five times the unpaid tax; If the amount is more than 111,111 yuan, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and shall also be fined not less than one time but not more than five times the unpaid tax.