Subjectivity of law:

Is not invoicing an act of tax evasion? Not invoicing, concealing actual income and setting up off-balance-sheet accounts are the most common phenomena of invoice tax evasion at present, especially in private small-scale service industries such as catering and entertainment. The law is based on Article 211 of the Criminal Law. Taxpayers who make false tax returns or fail to declare 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. The above is the content of the question "Is it tax evasion not to invoice?" compiled by Net Xiaobian. I hope it will help you. If you need legal help, welcome to consult online and serve you wholeheartedly.