转自：北京日报客户端 三年间，拥有170名主播的MCN机构代扣代缴个人所得税居然为零；申报收入合计1.6亿元，却享受着 小型微利企业所得税优惠；与某网络科技有限公司勾结暗箱操作，为其开具多于实际经营金额的增值税 专用发票447份，价税合计4463.80万元…… 记者从国家税务总局河北省税务局获悉，国家税务总局保定市税务局稽查局依法查处河北楚鸣文化传媒 有限公司（MCN机构）涉税违法案件。 据了解，2019年至2021年，河北楚鸣文化传媒有限公司通过让他人为自己开具与实际经营业务情况不符 的发票，虚抵进项税额，多列成本，违规享受小型微利企业所得税优惠，少缴增值税、企业所得税等税 费1261.51万元。该公司还通过个人银行账户向旗下签约主播发放劳务报酬，未代扣代缴个人所得税 359.70万元。 2024年11月，国家税务总局保定市税务局稽查局依据《中华人民共和国企业所得税法》《中华人民共和 国个人所得税法》《中华人民共和国税收征收管理法》《中华人民共和国行政处罚法》等相关法律法规 规定，对该公司违规享受小型微利企业所得税优惠等行为作出补缴税费款、加收滞纳金并处罚款共计 2010.06万元的处理处罚决定；对其未履行 ...

欢迎扫描下方二维码关注： 张女士 我买东西时想索取发票，商家让我提供身份证号，这合理吗？ 一般情况下个人消费者索取发票是不需要提供身份证号的，但是也有特殊情况，让我们来看看政策是怎 么规定的吧。 税务人员 政策规定 根据 《国家税务总局关于进一步优化营改增纳税服务工作的通知》（税总发〔2016〕75号）第十八条 规定，个人消费者购买货物、劳务、服 务、无形资产或不动产，索取增值税普通发票时，不需要向销售方提供纳税人识别号、地址电话、开户行及账号信息，也不需要提供相关证件或其 他证明材料。 但如果是开具数电发票的话，并要求能将发票归集在 个人票夹 中展示，是需要提供姓名和身份证号码的。 根据国家税务总局 电子发票平台 提示，如受票方（发票抬头）为自然人，并要求能将 发票归集 在个人票夹中展示，需要提供姓名及身份证号 （自然人纳税人识别号）。 什么是个人票夹？ 相关链接 (04). 警惕！这些情形属于虚开发票行为！ 来源：国家税务总局临沂市税务局 国家税务总局临沂沂河新区税务局 编发： 国家税 务总局山东省税务局办公室 制作： 郭 瑜 自然人登录本人的 个人所得税APP ，在 "发票管理" 中找到 "我的票夹" ...

Core Viewpoint - The article discusses the "three false" tax-related illegal activities, emphasizing the importance of compliance in business operations to avoid legal repercussions and maintain market order [2][3][4]. Group 1: Definition of "Three False" Tax-Related Illegal Activities - "Three false" tax-related illegal activities include: - "Fake enterprises" that exist solely to issue false invoices without actual business operations [5]. - "Fake exports" where companies fabricate export activities to fraudulently claim export tax refunds [9]. - "Fake declarations" involving false reporting to illegally obtain tax benefits or evade taxes [10]. Group 2: Characteristics of "Three False" Tax-Related Illegal Activities - Characteristics of fake enterprises include: - Established in regions with tax incentives or lax tax supervision, lacking real business operations and necessary staff [14]. - Abnormal financial activities, such as issuing false invoices and creating fictitious transaction records [14]. - Fake exports are characterized by: - No actual export activities, using forged customs information and purchasing invoices to claim refunds [9]. - Fake declarations involve: - Fabricating documents to obtain tax reductions or using dual contracts to inflate costs [10]. Group 3: Penalties for "Three False" Tax-Related Illegal Activities - Penalties for fake enterprises include: - Administrative fines ranging from 5,000 to 500,000 yuan based on the amount of false invoices issued [18]. - Criminal penalties for serious offenses, including imprisonment and fines based on the amount of tax fraudulently claimed [19]. - For fake exports, penalties include: - Recovery of fraudulently claimed tax amounts and fines ranging from 1 to 5 times the amount [22]. - For fake declarations, penalties involve: - Recovery of taxes owed plus fines ranging from 0.5 to 5 times the amount evaded [28]. Group 4: Recommendations for Businesses - Companies should establish robust invoice management systems to ensure proper issuance and use of invoices [32]. - It is crucial to verify supplier qualifications to ensure legitimate transactions and legal invoice sources [32]. - Businesses must maintain clear and accurate financial records to prevent fraudulent practices [32]. - Export companies should adhere strictly to export tax refund regulations to ensure the legality of their operations [32]. - Continuous education on tax regulations and cooperation with tax authorities is essential for compliance [33].

Core Viewpoint - Jiangsu Qianshou Pharmaceutical Co., Ltd., a subsidiary of a well-known foreign pharmaceutical company, is involved in a scandal regarding the issuance of false invoices amounting to 309 million yuan [1][3]. Group 1: Invoice Fraud Details - From December 2019 to August 2021, Jiangsu Qianshou Pharmaceutical received 2,022 VAT invoices from 37 individual businesses, totaling 195 million yuan [1][3]. - Between November 2022 and October 2023, the company accepted 603 VAT invoices from 13 enterprises, amounting to 114 million yuan [2][3]. - The total amount of the fraudulent invoices is 309 million yuan [3]. Group 2: Administrative Penalties - The tax authority imposed a fine of 300,000 yuan on Jiangsu Qianshou Pharmaceutical for its involvement in the issuance of false invoices [1][4]. - The administrative penalty decision indicated that the company engaged in invoice exchanges without corresponding financial transactions, suggesting the acceptance of false invoices [4]. Group 3: Company Background - Jiangsu Qianshou Pharmaceutical was established in February 2018 and primarily engages in the wholesale and import-export of pharmaceuticals and medical devices [4]. - It is a wholly-owned subsidiary of Japan's Qianshou Pharmaceutical Co., Ltd., a well-known multinational company specializing in ophthalmic drug research and production since 1947 [4][5].

Core Viewpoint - The article highlights the issue of individuals unknowingly becoming legal representatives of companies due to fraudulent schemes, leading to significant personal and financial consequences for the victims [1][4]. Group 1: Victim Experiences - Victims, such as Wang Zhi, have reported being registered as legal representatives of multiple companies without their knowledge, resulting in damaged credit and obstacles in job applications [1][2]. - Wang Zhi and his peers were lured into these schemes under the guise of "part-time jobs," where they were asked to provide personal information and complete facial recognition tasks [2][3]. - The companies registered in their names were found to have issued a substantial number of invoices, with Wang Zhi discovering that two of the companies had issued invoices totaling nearly 580,000 yuan [2][3]. Group 2: Legal and Financial Implications - Victims face potential legal risks, including civil liability for company debts and administrative penalties for false capital contributions, which can severely impact their financial standing and credit records [6][7]. - The inability to cancel the registrations without incurring significant tax liabilities poses a further challenge for victims, as they may not have the financial means to cover these costs [3][4]. - Legal experts emphasize the importance of raising awareness among vulnerable groups, such as university students, about the risks associated with sharing personal information for seemingly harmless part-time jobs [6][7]. Group 3: Regulatory and Preventive Measures - Authorities have indicated that victims must provide proof of being deceived to cancel the registrations, complicating the process for those who lack evidence [4][7]. - There is a call for improved coordination among regulatory bodies to address the rise of such fraudulent activities and to enhance the standards for verifying identity in business registrations [7].

Core Viewpoint - The article discusses the illegal practices surrounding the issuance and trading of "excess invoices" and the severe legal consequences associated with such actions, emphasizing the importance of compliance in business operations [2][3][4]. Group 1: Illegal Invoice Practices - The concept of "excess invoices" is introduced, which are invoices that are not claimed by customers after fueling, leading to potential illegal activities when resold or used improperly [2]. - Engaging in the resale of these invoices can lead to serious legal repercussions, including criminal liability for all parties involved, such as the issuer, the intermediary, and the recipient [3][4]. - The article highlights that converting "excess invoices" into "wealthy invoices" through illegal means constitutes a serious crime, potentially resulting in long prison sentences [4]. Group 2: Legal Consequences - The article outlines the legal framework surrounding the issuance of invoices, indicating that any involvement in the illegal sale or issuance of invoices can lead to significant penalties, including fines and imprisonment [3][4]. - Specific thresholds for criminal liability are mentioned, such as the sale of over 100 invoices or amounts exceeding 300,000 yuan, which can trigger severe legal actions [3]. - The importance of adhering to legal standards in business practices is emphasized, with a call for companies to operate within the law to avoid severe consequences [6][9].

Core Viewpoint - The article emphasizes the risks associated with using online advertisements for fraudulent invoice issuance, highlighting the potential financial penalties and legal consequences for businesses that engage in such practices [5][6][7]. Group 1: Tax Compliance - Businesses should be cautious of online ads promising to assist with invoice issuance, as these may lead to issuing fraudulent invoices that cannot be deducted for tax purposes [5]. - Engaging in fraudulent activities can result in significant penalties, including back taxes, late fees, and fines, which can severely impact a company's financial health [5][6]. Group 2: Tax Benefits and Services - The article suggests that legitimate tax services and compliance strategies can provide businesses with necessary support, contrasting with the risks of fraudulent practices [10]. - It encourages businesses to explore tax benefits and services that can aid in compliance and potentially reduce tax liabilities without resorting to illegal methods [10].

Group 1 - The article discusses the concept of "falsified invoices," which are invoices that do not match the actual business operations of a company [3] - It outlines the prohibited behaviors related to falsified invoices, including issuing invoices that do not correspond to real business activities, allowing others to issue such invoices, and introducing others to issue falsified invoices [3] - The legal basis for these regulations is provided by the "Invoice Management Measures of the People's Republic of China," specifically Article 21, which states that violations can lead to penalties [3] Group 2 - The article mentions that tax authorities will confiscate illegal gains from falsified invoices, and for amounts under 10,000 yuan, there may be administrative penalties [3]

Core Viewpoint - The article discusses the implications and legal consequences of issuing false invoices in the context of obtaining bank loans, emphasizing the importance of compliance with tax regulations and the potential penalties for violations [4][5][6]. Group 1: Loan Application Process - Companies need to ensure that their financial statements meet the bank's requirements for loan applications, particularly regarding cash flow [3]. - There is a suggestion to collaborate with another company to artificially inflate cash flow through mutual invoicing, which raises legal concerns [4]. Group 2: Legal Risks of False Invoicing - Issuing invoices that do not reflect actual business transactions is classified as "false invoicing," which can lead to severe penalties, including fines and potential criminal charges [5]. - Even if the intent is not to evade taxes, administrative penalties can still apply for false invoicing practices, as clarified by legal interpretations [5][6]. Group 3: Consequences of Administrative Penalties - The maximum fine for false invoicing can reach 500,000 yuan, and companies may face a downgrade in tax credit ratings, which can significantly impact their operations [6].

Core Viewpoint - The article discusses the serious consequences of issuing false invoices and emphasizes the importance of compliance with the "Invoice Management Measures" in China [5][6][9]. Group 1: Invoice Management Regulations - The "Invoice Management Measures" prohibits any unit or individual from engaging in false invoice practices, including issuing invoices that do not match actual business activities [5]. - Specific behaviors classified as false invoicing include issuing invoices for non-existent transactions or having others issue invoices that do not reflect actual business activities [8]. Group 2: Legal Implications - The article highlights that even if a business claims to have real transactions, issuing invoices with incorrect product names or details is still considered false invoicing under the law [6][8]. - Compliance with the law is presented as the only legitimate way for businesses to operate [9].