Legal analysis: not invoicing is related to tax evasion, not invoicing, concealing actual income and setting up off-balance-sheet accounts. This is the most common phenomenon of invoice tax evasion at present, especially in small private service industries such as catering and entertainment.

Some commercial enterprises (such as supermarkets, etc. ) they don't calculate their income according to the invoice, so it is not necessarily tax evasion, but it definitely violates the Measures for the Administration of Invoices.

Legal basis: Article 19 of the Measures for the Administration of Invoices in People's Republic of China (PRC). Units and individuals that sell goods, provide services and engage in other business activities collect money from outside, and the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee.

Article 201 of the Criminal Law of People's Republic of China (PRC) * * * A taxpayer who makes false tax returns or fails to make tax returns by deception or concealment, and evades paying a large amount of tax, accounting for more than 10% 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, accounting for more than 30% 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 are carried out many times without being dealt with, they shall be calculated according to the accumulated amount.

Whoever commits the act mentioned in the first paragraph, after the tax authorities have issued a notice of recovery in accordance with the law, pays back the tax payable and the overdue fine, and is subject to administrative punishment, shall not be investigated for criminal responsibility; Except for those who have received criminal punishment for tax evasion within five years or have been given administrative punishment by tax authorities for more than two times.