Which Behaviors Violate Invoice Management Regulations?

1. Printing invoices is not required.

1, enterprises without the provincial tax authorities approved the printing of invoices privately.

2, forgery, private seal invoice making chapter, forgery, private manufacture of invoices special anti-counterfeiting products.

3, enterprises that print invoices do not print invoices according to the requirements of "invoice printing notice", and enterprises that produce special invoices for anti counterfeiting products do not produce special products for invoicing anti counterfeiting according to the requirements of "production notice of special products for invoicing anti counterfeiting".

4, lend, pfer the invoice supervision chapter and invoices special products.

5, enterprises that print invoices and produce special invoices for anti counterfeiting do not fail to destroy waste (sub) products according to regulations.

6, the invoice unit will print the invoice privately.

7, the invoice has not been printed according to the provisions of the state tax authorities.

8, other acts that do not print invoices in accordance with regulations.

Two, failing to purchase invoices according to regulations.

1, obtain the invoice from the units or individuals entrusted by the state tax authorities or the state tax authorities.

2, private sale, buy and sell the invoice.

3, selling and harboring fake invoices.

4, borrow other people's invoice.

5, steal (use) invoice.

6, provide invoices to units and individuals that have not been approved by the state tax authorities.

7, other acts of failing to obtain invoices in accordance with regulations.

Three, do not fill in the invoice according to the regulations.

1, the amount or content of a single link is inconsistent.

2, fill in the project is not complete.

3, alter invoice.

4, lend, pfer, private invoices.

5, unauthorized use of the invoice.

6, fictitious business activities, false invoices.

7. Filling in the ticket is not in conformity with the invoice management regulations.

8, fill in the invoice.

9, without approval, invoices should be issued beyond the prescribed scope of use.

10, replace the invoice with other bills or IOUs.

11, expand the scope of exclusive invoice.

12, failure to report the invoices in accordance with the regulations.

13, failing to set up the invoice registration book according to the regulations.

14, other acts of not issuing invoices in accordance with regulations.

Four. Failure to obtain invoices in accordance with regulations.

1, should be obtained without obtaining invoices.

2, obtain invoices which do not meet the requirements.

3, special invoices only obtain bookkeeping or obtain only deductible couplets.

4. The tax deduction couplet of the special invoice is not bound into the book according to the provisions of the tax authorities.

5, destroy the invoices without authorization by the tax authorities.

6, other acts that do not keep the invoice according to the regulations.

Five. Tax authorities are not accepted.

1, refuse to check and hide the truth.

2, make difficulties and obstruct tax inspecting.

3, refuse to accept the invoice exchange certificate.

4, other acts that fail to accept the inspection of tax authorities according to regulations.

Penalties for violating invoice management regulations:

(1) units and individuals with one of the above acts shall be ordered by the tax authorities to make corrections within a prescribed time limit, confiscate illegal gains and impose a fine of not more than 10 thousand yuan, and each of the above two or two or more acts may be punished separately.

(2) illegal carrying, mailing, pporting or storing blank invoices shall be collected by the tax authorities.

(3) privately printing, forgery, or buying and selling the invoices, and making the invoices production supervision badges and special invoices for false invoices, shall be sealed up, seized or destroyed by the tax authorities according to law. The illegal proceeds and the tools for committing crimes shall be confiscated, and a penalty of less than 10 thousand yuan and 50 thousand yuan shall be concurrently.

If a crime is constituted, the judicial organ shall be investigated for criminal responsibility according to law.

(4) in violation of the invoice management regulations, taxpayers, withholding agents and other units or individuals who have not paid, paid or swindled taxes, shall be confiscated by the tax authorities, and may be fined not more than 1 times the tax that has not been paid, paid or cheated.

(5) a unit or individual shall bear criminal liability if one of the following acts occurs.

(1) falsely set up special invoices for value-added tax.

2. Forgery or sale of forged special invoices for value-added tax.

Illegal sale of VAT invoices.

Illegal purchase of special invoices for value-added tax or purchase of forged special invoices for value-added tax.

(5) falsely open other invoices for defrauding export tax rebates and deducting taxes.

Forgery, manufacture or sale of counterfeit or unauthorized manufacture of other invoices that can be used for fraudulent export tax rebates or tax deduction, and other invoices other than those mentioned above, which are forged or manufactured or sold without authorization for the purpose of profit, shall be sold illegally for purposes other than those specified above.

Illegal sale may be used to defraud other invoices for export tax rebates and tax deductions, and for other purposes, for the purpose of making profits, other invoices other than those mentioned above shall be illegally sold.

Theft of VAT invoices or other invoices.