Involving The Formation And Prevention Of Illegal Tax Risks Between Invoices

As the invoices require the parties to the economic activity as the precondition of payment or payment, the parties involved in the invoice have a great probability of breaking the law. From the years of invoice fraud and tax inspection, I have summarized some causes and Countermeasures for the tax risk of the invoices.

　　 One, involving the invoice sides. Illegal risk The main form of formation

(1) printing false invoices is the main source of illegal risks involved in invoices. As long as there are false invoices issued, there are sales of fake invoices, false invoices and invoices at the same time exist for breach of the law.

(two) selling fake invoices is the focal point of the proliferation of illegal risks involving invoices. The sale of fake invoices must be printed, sold, purchased, and acquired at least four links to form the risk of invoice violation. It involves the unlimited diffusion of fake invoices, resulting in illegal activities involving multiple invoices.

(three) the real invoice business involves the hidden form of the illegal risks of the invoices. Because it is a true invoice, it is difficult to find the risk of invoice violation from the financial accounts. Generally speaking, both sides of the modern enterprise finance are illegal parties who have issued and obtained the true invoices of fake businesses, but they are deeply concealed, and do not pay much attention to the difficulty in finding them. Investigate 。

(four) false invoices, real business and fake invoices are the manifestation of the risk of invoice violation. Although issuing fake invoices is malicious, obtaining fake invoices is not necessarily bona fide, because obtaining invoices can at least be true or false in tax websites, and both parties who issue and obtain false invoices are illegal parties.

Two, the main reasons for the formation of illegal risks between invoices.

(1) the tax authorities can easily create real invoices and false businesses on behalf of the windows. The window of tax authorities may invoke the invoice. If the check is not strict, the illegal invoices such as false Invoicing, piecemeal generation of duty-free invoices, and so on, are easy to form illegal risks for false invoices or invoices for false invoices.

(two) criminals who knowingly violate the law are the source of printing fake invoices. The manufacture and sale of fake invoices are the most obvious criminal acts of invoices. However, the manufacture and sale of fake invoices is a high-risk and profitable profiteering behavior.

(three) the loopholes in the tax law and routine supervision have resulted in the violation of the invoice. At present, the main means of tax control or tax collection and administration in our country are the administrative penalties for criminal acts of invoices and the sentencing of criminal offenses. The awareness of invoices of citizens in the daily collection of tax revenue is still relatively weak, and the tax assessment audit is not enough to conduct in-depth supervision of invoice behavior.

(four) opportunistic and opportunistic buying and selling together form illegal risks. The main purpose of the invoice's illegal acts of invoicing and selling invoices is to reduce the cost of Taxation, or to falsificate expenses, to spend more money and to make up for misleading matters. Through illegal invoices, false invoices, false invoices, false business and the receipt of invoices, both sides form illegal risks.

　　 Three, involving invoice Countermeasures against illegal risks of both sides

(1) the awareness of invoice legal system should be universal. The invoice is a true record of all economic activities. It is also an effective evidence to safeguard citizens' rights, interests and clear economic responsibilities, and is also an important means of controlling tax by votes. Invoices relate to the vital interests and responsibilities of all citizens. It is the responsibility and obligation of citizens to issue and obtain legally valid invoices according to law. At present, the awareness of invoices of our citizens is still very weak, so it is imminent to popularize the legal awareness of invoices.

(two) both parties should follow up the invoice. Most of the invoice offenses are invoices issued and obtained, both sides have committed illegal acts, so they must be investigated and dealt with in two directions. Like bribing, bribery is a bribe. Bribery is a bribe. Some grass-roots tax authorities found illegal acts of invoices in the assessment and tax inspection. They only punished the discovered objects for various reasons, but did not go deep into the law against the illegal invoices. Especially the other party's illegal invoices in the field gave up the opportunity of tracing, so that the other side of the invoice violated the law.

(three) simultaneous implementation of tax inspection and invoice fraud. In order to crack down on illegal tax cases, the Tax Inspection Bureau, which is responsible for cracking down on the illegal functions of invoices, must incorporate invoice inspection into the items that must be investigated. It is found that the invoices issuing party must check and accept the invoices before breaking the law, and finds that the receipt party must check the invoices for illegal activities, and has always found the source of the illegal violation of invoices. The tax source management and tax assessment departments must hand over the inspection department and the illegal tax activities once the invoice is found to be illegal.

(four) improve the legal system and strengthen supervision. The current invoice management stipulates that the general invoice shall be fined not more than ten thousand yuan for illegal and illegal acts of general invoices. As a result of the large discretionary scope, the tax authorities basically give relatively minor penalties to the illegal acts of invoices, and even compensate for the loss of the state. The combination of the methods of comparing the amount of penalty given to the equivalent tax payable and the quantitative discretion is conducive to cracking down on the illegal activities of invoices. The tax authorities' departments must strictly enforce the procedures and procedures for invoicing the invoices, and investigate whether the invoice violation cases are dealt with by the two parties as the main contents of the case investigation, so that the invoice can not be violated legally.

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