涉税"三假"就在身边: 教你一眼识别。 合规经营有保障! 近日,部分省份税务机关公布了一批"三假"涉税 法案件。涉案企业采取"买单配票""暴力虚开" "道具循环"等手段,虚开增值税发票,骗取出口 退税,严重扰乱了正常的市场经济秩序,危害了税 收安全,最终都被依法查处。 那么问题来了! 究竟什么是"三假"涉税违法行为? "三假"案件具备哪些特征?税务机关是如何查处 的? 企业在日常经营中又该注意什么呢?一图带你 读懂。 什么是"三假"涉税违法行为？ "三假"涉税违法行为是指 ● 没有实际经营业务只为虚开发票的"假企业"; 假出口 企业无实际出口业务，通过伪 造报关信息、购买增值税专用 发票、向黑市购汇冒充出口货 款收汇等手段骗取出口退税。 假申报 企业通过申报材料造假等方 式,非法获取税收优惠减免, 或存在阴阳合同、虚增成本等 偷逃税款的申报行为。 ● 没有实际出口只为骗取出口退税的"假出口": ● 骗取税费优惠偷逃税款的"假申报"。 假企业 通常指容亮企业,利用税收优 惠政策或偏远地区税务监管宽 松等条件,大规模注册无实际 经营业务、组织机构不健全、 无实际办公场所和必要工作人 员的企业来虚开发票。 假"涉税 ...

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]

欢迎扫描下方二维码关注： 行政处 罚不重 明? 最高罚 50 万, 进 项税不能抵,纳税 信用直接D级，对 公司影响太大了! 你说得对 K 来源四川税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写 作记录的文章及转发的法律法规仅供读者学习参考之用，并非实际办税费的标准，欢迎交流学 习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 编辑：四川省税务局宣传中心 | 制作：眉山税务 可是这需要不少的 资金支持啊。 是的, 所以我 准备向银行申 请一笔贷款。 我之前了解过了, 在银行办贷款，流 水金额要达标才 行。 我们公司流水 ... ... 还差些 ... ... 。 ! 这样吧,你联系一下B 公司,他们有个项目也 需要办贷款，咱们两家 关系不错,互相转账、 开些发票, 大家流水都 能看了。 老板,这 .... 好像 是"对开发票"，属 于"虚开发票"行 为，不行啊! 公司发票开具 规范,有资金 流的体现, 怎 么不行了? 根据《中华人民共和国 发票管理办法》第二 十一条的规定,让他人 为自己开具与实际经营 业务情况不符的发票 ...

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].

那么在实际生活 中，要警惕哪些常见 的虚开发票陷阱呢? 、非法购买发票: l 以支付"开票费"方式购买发票 给我开几张发票。 各类发票 量大从优 A公司 B公司 ap 风险解析: A公司以支付"开票费"方式向B公 司购买发票, 既属于虚开发票, 又涉及 偷税; B公司属于为他人虚开发票行为。 注：以上情形，将按照《中华人民共和国发票 管理办法》和《中华人民共和国税收征收管理法》 的相关规定进行处罚。 二、虚假关系： A与C合作,取得B开具的发票 科,各局代开 要交好多税, 要不然 小张,记得开张发 票给我啊。 收入 A公司 C (小张) 欢迎扫描下方二维码关注： 来源国家税务总局 欢迎扫描下方二维码关注： 各类发票 量大从优 C (小张) B公司 老板,我让B公司帮我 开了张票,您看行吗? 行 A公司 C (小张) 风险解析: A公司属于"知道是非法取得而 受让",且可能存在偷税行为; C个人(小张)属于虚开发票和 偷税行为; B公司属于为他人虚开发票行为。 注:以上情形,将按照《中华人民共和国发票 管理办法》和《中华人民共和国税收征收管理法》 的相关规定进行处罚。 三、虚假品名： 购买甲产品，取得乙产品的发 ...