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].

Group 1 - The article highlights common traps related to fraudulent invoicing, emphasizing the need for vigilance in business practices [2][3][5] - It discusses the illegal purchase of invoices, where Company A pays a "billing fee" to Company B for invoices, constituting both fraudulent invoicing and tax evasion [2] - The article outlines scenarios involving false relationships, where Company A collaborates with individual C to obtain invoices from Company B, indicating potential tax evasion [3] Group 2 - It addresses the issue of false product names, where Company A purchases employee welfare products but receives invoices for office supplies, which is considered fraudulent [5] - The article stresses the importance of compliance in business operations, suggesting that lawful practices are essential for sustainable development [6]