Financial Officers Are Vigilant Against The Rush Of Accounts. Some Invoices Are Not Reliable.

"Ticket tickets" often gather in front of shopping malls and supermarkets. People who carry more things on their hands will take the initiative to ask for small tickets. Once they are not available, they will be offered at an open price. The price is generally around 1% of the face value of shopping tickets. Why do these seemingly worthless shopping tickets become the prey of "ticket holders"? The answer is very simple -- profit making.

It is understood that " Cable ticket family After asking for or acquiring these shopping tickets, they will sell regular shop tickets to those who receive small shopping tickets. The ticket scalpers will be sold to terminal buyers again. So who buys these shopping tickets? It is mainly for some enterprises and institutions, and for the employees who need to receive bonus benefits from invoices, as well as a few illegal criminals who use money to carry out illegal activities such as corruption and job encroachment.

The financial personnel of an enterprise are invoked with buying small bills. One is to increase the expenses, or to pay for some inconvenient accounts. Two is to pay in the name of expenses, and write off the welfare expenses that are not easy to be reflected in the books or exceed the statutory deduction limit for various reasons. The purpose is to reduce taxable income and pay less corporate income tax. Other enterprises, in the name of "reasonable tax avoidance", require employees to exchange part of their wages in the form of invoice reimbursement. Welfare funds Especially the high year-end awards. Besides the invoice collection of their usual shopping, family and friends, the employees are not enough to get the ticket seller to buy the small ticket, then change the invoice according to the requirements, get the unit's reimbursement, receive wages, welfare or bonus, and thus pay less personal income tax. As for a few criminals who use funds to carry out illegal and criminal activities such as embezzlement and job encroachment, they appear to be "more cost-effective". When buying small bills at the cost of a few percent of the bill, they get full illegal gains instantly.

Because the invoices exchanged for shopping tickets are regular invoices, they can be credited in the name of "office supplies" and so on. They seem to be far less risky than fake invoices. They think they are less likely to be investigated by law enforcement agencies such as tax authorities, so these buyers will be eager to come here. Is this really the answer?

Bought Shopping receipt Changing the invoice to account, whether it is a fictitious increase in expenses or a false fee, is a crime that seems to be very profitable, but it is really hurt.

In tax inspection, shopping invoices issued by such shopping malls and supermarkets, whether they are office supplies or other goods, are the focus of tax personnel's first inspection. Once an enterprise fails to provide the whereabouts of these items and the authenticity and reasonableness of the business, these invoices will be directly identified as false invoices. In addition to increasing the taxable income, paying enterprise income tax and personal income tax, administrative penalty will be imposed on the circumstances and circumstances of the inspection certificate. If a crime is constituted, it will be transferred to the judicial organ for criminal responsibility.

For the purpose of making false increase in fees, multiple expenditures or false tax returns, and paying less taxes, according to the first paragraph of the sixty-third paragraph of the tax collection and administration law, a fine of 50% to 5 times shall be imposed after the recovery of the less paid tax. If the adjusted taxable income is still a loss, and the consequences of the less paid tax are not yet caused, it will also be fined below 50 thousand yuan in accordance with the sixty-fourth paragraph 1 of the tax collection and administration law.

According to the twenty-second provision of the invoice management method, the above acts belong to the behavior of allowing others to issue invoices which are inconsistent with the actual business conditions, namely the act of false invoicing. In accordance with the thirty-seventh provision of the invoice management measures, the tax authorities will confiscate their illegal gains; if the total amount of the amount is below 10 thousand yuan, they may be fined not more than 50 thousand yuan, and the accumulative total amount of more than 10 thousand yuan will be imposed on a fine of more than 50 thousand yuan or less than 500 thousand yuan. If the number of invoices which are falsely opened by the above methods, or more than 100 or more than 400 thousand yuan, will be investigated for criminal responsibility on suspicion of false invoices.

According to the provisions of the 205th provision of the criminal law, individuals who commit the crime of invoicing invoices may be sentenced to criminal detention and imprisonment for 2 years or less than 2 years or less, and to be fined. If a unit commits a crime, the unit shall be fined, and the person directly responsible for the crime and other persons directly responsible shall be punished according to the provisions of the penalty for personal offense. For illegal activities such as corruption, duty encroachment and other illegal activities, the relevant departments shall be given disciplinary punishment according to the circumstances and consequences, until they are investigated for criminal responsibility.

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