False invoicing refers to a fraudulent act of not issuing invoices according to the facts. In order to evade taxes or to meet certain needs, taxpayers and individuals resort to fraud in the name, quantity, unit price and amount of commodities, and even use familiar relationships to falsely issue invoices for fictitious transactions.

Legal basis

According to Article 215 of the Criminal Law of the People's Republic of China,

Falsely issuing special invoices for value-added tax or other invoices for defrauding export tax rebates and tax deduction refers to one of the acts of falsely issuing for others, for oneself, for others to falsely issue for themselves, or introducing others, which violates relevant norms and causes losses to the country.

Definition of false invoicing

An actor commits one of the following four acts, that is, it constitutes false invoicing:

1. Issuing invoices for others that are inconsistent with the actual business situation;

2. issue invoices for yourself that are inconsistent with the actual business situation;

3. Let others issue invoices for themselves that are inconsistent with the actual business conditions;

4. Introduce others to issue invoices that are inconsistent with the actual business situation.

the above invoices include special invoices for value-added tax, other invoices for export tax refund and tax deduction, and general invoices; And whether it is an invoice supervised by the tax authorities or a forged fake invoice, as long as it meets the above conditions, it constitutes a false opening behavior.

standards, charges and penalties for falsely issuing invoices

1. falsely issuing special invoices for value-added tax or other invoices used to defraud export tax refund invoices or deduct taxes, and the amount of tax falsely issued is more than 11,111 yuan, or the amount of national tax defrauded is more than 5,111 yuan, which is suspected to constitute a crime.

(1) charges: falsely issuing special invoices for value-added tax, falsely issuing invoices for defrauding export tax refund, and falsely issuing invoices for tax deduction.

(2) Punishment: If an individual commits a crime, he shall be sentenced to criminal detention, fixed-term imprisonment of not more than 1.5 years, up to life imprisonment, and may also be fined; If a unit commits a crime, it shall be fined; And the person in charge who is directly responsible and other directly responsible personnel shall be punished according to individual crimes.

2. Falsely issuing ordinary invoices other than the above-mentioned invoices, such as those of construction and installation industry, advertising industry and catering service industry, is suspected of constituting the crime of falsely issuing invoices in any of the following circumstances:

(1) Crime: falsely issuing more than 111 invoices or falsely issuing more than 411,111 yuan in total; Although it does not meet the above-mentioned amount standard, it has been given administrative punishment more than twice for falsely issuing invoices within five years, and has falsely issued invoices; Other serious circumstances.

(2) Punishment: If an individual commits a crime, he may be sentenced to public surveillance, criminal detention, fixed-term imprisonment of up to seven years and a fine; If a unit commits this crime, it shall be fined, and the person in charge directly responsible and other directly responsible personnel shall be punished according to individual crimes.

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