What Is Yin And Yang Invoice?

　　 Yin-Yang Invoices, also known as inconsistent invoices, first look at whether the invoice is actually declared on time by the tax authorities. If they fail to declare truthfully, after checking their invoices, the amount of tax declaration is much lower than that of the bookkeeping Union, which can basically be judged as a large and small ticket of Yin and Yang.

This is the fraudulent use of the two invoice to tamper with the business content. Use In this way, the normal business content is written on the invoice according to the general practice, but not the carbon paper (or pad paper), but the white paper is placed on the contents of the "bookkeeping" or "stub" to make the contents blank. Then, the carbon paper is placed on the contents of the "bookkeeping" or "stub" content, and the required content is written, so that the "bookkeeping" or "stub" is reflected in the content that has been tampered with.

It is common that yin and Yang invoices are "big ends and small ends". invoice 。 The so-called "big head" is the large amount of the invoice value; the so-called "small tail" is the amount left on the invoice stub. "Big head" returns to customers for reimbursement, "small tail" is left on their own as a tax basis, this "Yin" one "Yang", "small" one, "big", the actual turnover and invoice reflect the amount of business is quite different.