In the invoice, the basic operation of large bills is small, one ticket is two, and the large amount of small bills is the same. It refers to the phenomenon that the invoice maker fills in duplicate invoices separately, and the invoice or payment reimbursement amount is jointly issued when it is large, and the stub and bookkeeping amount are jointly issued when it is small.

The so-called "big-headed and small-tailed invoice" refers to an invoice with a large invoice amount and few stubs. According to the provisions of the Tax Administration Law, it is tax evasion for taxpayers to issue invoices with big heads and small tails and conceal their operating income, resulting in non-payment or underpayment of taxes.

Relevant punishment: pay 4% tax according to the difference of the paid amount, and impose a fine of 0.5 to 5 times of the paid amount, and impose a fine of 654.38+00000 yuan for those who fail to issue invoices according to regulations.

Tips: The above information is for reference only.

Response time: 2021-11-16. Please refer to the latest business changes announced by Ping An Bank in official website.