Paying taxes according to law is the legal obligation of citizens. Some people may falsely issue VAT invoices to gain illegal benefits. However, if the taxpayer obtained it in good faith and did not violate the law intentionally, what should be done in this case? Today, Bian Xiao has compiled the following contents to answer your questions, hoping to help you. How to Deal with Taxpayer's Obtaining False Special VAT Invoice in Good Faith According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Handling the Problem of Taxpayer's Obtaining False Special VAT Invoice in Good Faith (Guo Shui Fa [2000] 187), it means that there is a real transaction between the buyer and the seller, and the buyer does not know that the obtained special VAT invoice was obtained by illegal means. Taxpayers who have obtained false special invoices for value-added tax in good faith are allowed to deduct the input tax if they can obtain legal and effective special invoices again; If a legal and valid special invoice cannot be obtained again, the input tax shall not be deducted or recovered. If a taxpayer obtains a false special VAT invoice in good faith and the deducted tax is recovered according to law, it does not belong to the case that the taxpayer fails to pay the tax within the prescribed time limit as stipulated in Article 32 of the Tax Administration Law, and the provisions of this Article are not applicable. In addition to ordering the tax authorities to pay taxes within a time limit, a late payment fee of 0.5% of the overdue tax will be charged on a daily basis from the date of default. There are usually four means to falsely issue special VAT invoices: one is to falsely issue special VAT invoices through the "back door". For example, criminals rent factories or houses of poorly managed enterprises in remote areas such as towns and villages, set up several pharmaceutical or medicinal materials companies, buy some simple processing equipment and a small amount of Chinese herbal medicines as "props" in the name of purchasing and processing Chinese herbal medicines, take away agricultural product purchase invoices and special VAT invoices from tax authorities, deduct the input tax by falsely issuing agricultural product purchase invoices for themselves, and falsely issue special VAT invoices for others, from which they collect the "handling fee" for invoicing. The second is that "buying a shell" is empty. Some lawless elements use a small amount of funds to "sell" poorly managed enterprises as business platforms. When there is no export of goods, we adopt the export mode of "customs declaration in different places, two ends are outside", and make others' export business fictitious as our own by means of "distributing goods, documents and tickets" to achieve the purpose of defrauding export tax rebates. The third is "the shell is broken". Some lawless elements use the "invoice amount" of enterprises, individual industrial and commercial households and consumers who buy goods but don't need special VAT invoices to deduct the input tax, or use the method of "separation of tickets and goods" to take special VAT invoices from sales enterprises to deduct the input tax, and then falsely issue a large number of special VAT invoices to make profits. The fourth is that the "shell building" is empty. Some lawless elements register fake companies or shell companies through private lending funds, and rent production equipment to other individuals. The lessee undertakes the entrusted processing business and operates independently, and is responsible for its own profits and losses. The enterprises involved fictionalized the lessee's production and operation activities as their own companies, defrauded the general taxpayers of value-added tax, obtained special invoices for value-added tax from the tax authorities, and falsely opened them for enterprises established in different places or operating with shares, and then falsely opened "export" operations through affiliated enterprises in different places. The taxpayer's bona fide acquisition of a false special VAT invoice means that there is a real transaction between the buyer and the seller, and the buyer does not know that the obtained special VAT invoice was obtained by illegal means. If your situation is complicated, the website also provides online consultation service for lawyers, and you are welcome to have legal consultation.

Legal objectivity:

(1) Subject The subject of a crime is a general subject, including both natural persons and units. If a unit constitutes this crime, it shall be punished with two penalties and fined, and the directly responsible person in charge and other directly responsible personnel shall be investigated for criminal responsibility according to law. (2) Subjective aspect Subjective aspect is intentional, and negligence does not constitute this crime. (3) Object The object of this crime is the state's supervision and management system for special invoices for value-added tax and other invoices that can be used for export tax rebate and tax deduction. Falsely issuing special invoices for value-added tax or other invoices used to defraud export tax rebates and deduct taxes can deduct a large amount of taxes, resulting in a large loss of state taxes and seriously undermining the socialist economic order. The so-called other invoices used for defrauding export tax rebate and tax deduction refer to non-VAT invoices that can be used for applying for export tax rebate and tax deduction, such as transport invoice, invoices for purchasing waste commodities and invoices for purchasing agricultural products. (4) Objectively speaking, the actor falsely issues special invoices for value-added tax or other invoices used to defraud export tax rebates and deduct taxes. Specifically, it includes the following four forms: (1) falsely issuing special VAT invoices for others or other invoices used to defraud export tax rebates and deduct taxes; (2) Falsely issuing special VAT invoices or other invoices to defraud export tax rebates or tax deductions; (3) letting others falsely issue special invoices for value-added tax or other invoices used for defrauding export tax rebates and tax deduction; (4) Introducing others to falsely issue special invoices for value-added tax or other invoices for defrauding export tax rebates and tax deduction. The so-called "special invoice for value-added tax" refers to the special invoice for value-added tax, which takes the value-added of goods or services as the tax object and has the function of directly deducting taxes; The so-called "other invoices" refer to other non-VAT invoices that have the same function as special VAT invoices and are used to defraud export tax rebates and offset taxes.