A false invoice of 3 million yuan?This “saving money” will not do

2022-04-19 0 By

How to deal with insufficient invoice reimbursement?Recently, toray court sentenced the defendant to two years and six months in prison for the crime of false invoice, suspended for three years, and fined 30,000 yuan.The defendant Tian mou is a self-employed businessman from April to June 2020 Tian Mou instructed Sun mou to a building materials sales limited company, a metal material Co., Ltd. in the name of false VAT ordinary invoice 39 and provided to a real estate development Limited company for tax credit use of false amount of 3674156.21 yuan found that things were exposed,Tian surrendered to the public Security Bureau in August 2020.The defendant Tian mou violated the provisions of the state tax administration, let others for their own false VAT invoices, the circumstances are particularly serious, its behavior has constituted false invoices crime, should be punished according to law.In view of the defendant Tian mou initiative to the public security organs and can truthfully confess the facts of the crime, the department surrendered, and voluntary admission of guilt, according to the law can be lighter, lenient punishment, then make the first instance judgment.In addition, the sun mou that opens bill falsely for defendant Tian already handled another case.The judge said that the behavior of false invoice is mainly manifested in the following situations: one is false for others;The second is for their own empty;Third, let others for their own vanity.This case falls into the third category.In either case, it is an illegal or criminal act committed for the purpose of obtaining illegal benefits.Tax revenue is the main source of national finance. Only by strengthening the crackdown on the crime of false invoicing can we continue to optimize the business environment and safeguard national tax interests as well as social equity and justice.Article 205 Whoever falsely writes special invoices for value-added tax or other invoices used to defraud a tax refund for exports or offset tax money shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan;If the amount of tax falsely evaded is relatively large, or if there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan;If the amount of tax falsely evaded is huge, or if there are other especially serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan or be sentenced to confiscation of property.Where a unit commits any of the crimes mentioned in this Article, it shall be fined, and the persons who are directly in charge and the other persons who are directly responsible for the crime shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention;If the amount of tax falsely evaded is relatively large, or if there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years;If the amount of tax falsely withheld is huge, or if there are other especially serious circumstances involved, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment.The term “falsely issuing special VAT invoices” or other invoices used for fraudulently obtaining export tax rebates or deducting tax money refers to any of the acts of falsely issuing VAT invoices for others, for oneself, causing others to falsely issue VAT invoices for oneself or recommending others to falsely issue VAT invoices.Article 205 Whoever falsifies invoices other than those provided for in Article 205 of this Law, if the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than two years, criminal detention or public surveillance and shall also be fined;If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than two years but not more than seven years and shall also be fined.Where a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the persons who are directly in charge and the other persons who are directly responsible for the crime shall be punished in accordance with the provisions of the preceding paragraph.