Legal Liability For Violation Of Invoice Management

(1) specific behaviors in violation of the invoice management regulations:

Failing to print invoices as required:

(1) non provincial state

(2) forgery and private seal of invoices, forgery and alteration of special products for invoicing counterfeits;

(3) enterprises that print invoices fail to print invoices in accordance with the invoice printing notice, pfer and pfer invoices, and special invoices for invoices.

(4) the enterprises that print invoices do not keep the finished products of invoices as stipulated.

(5) printing invoice with the ticket unit;

(6) no printing is made according to the provisions of the state tax authorities.

(7) other acts that do not print invoices in accordance with regulations.

Failing to purchase invoices as stipulated:

(1) obtain invoices from units or individuals entrusted by the state tax authorities or the state tax authorities.

(2) selling privately or buying back the invoices;

(3) selling or harboring fake invoices;

(4) borrow other's invoices;

(5) steal (use) invoices;

(6) provide invoices to units and individuals without approval by the state tax authorities privately.

(7) other acts of obtaining invoices not in accordance with regulations.

Failing to make invoices in accordance with regulations:

(1) the amount or content of a single union is not consistent.

(2) incomplete completion of the project;

(3) alteration, forgery and alteration of invoices;

(4) lending, pferring and invoicing;

(5) unauthorized use of the invoice;

(6) fictitious economic activities, false invoices;

(7) the invoice is not in conformity with the invoice.

(8) fill out invalid invoices;

(9) fill in invoices across counties (cities) without approval.

(10) fill in the bill with other bills or white strips instead of invoices;

(11) expand the scope of exclusive invoice;

(12) failure to fill in the declaration form for invoice purchase and storage according to the regulations.

(13) failing to set up register books for invoicing and purchasing according to regulations;

(14) others do not fill in invoices in accordance with regulations.

Failure to obtain invoices in accordance with regulations:

(1) obtaining and not obtaining invoices;

(2) obtaining invoices which do not meet the requirements;

(3) the special invoice only obtains the bookkeeping joint or only obtains the deductible Union.

(4) when Invoicing an invoice, it is required that the drawer party may alter the name, amount or value added tax on its own.

(5) fill in invoices without authorization.

(6) other acts of obtaining invoices not in accordance with regulations.

Failing to keep the invoice as stipulated:

(1) loss of invoice;

(2) destroy (tear) destroy invoice;

(3) destroy or destroy the invoice stub union without authorization;

(4) failure to pay invoices in accordance with regulations;

(5) enterprises that print invoices lose their invoices or invoices and their special invoices.

(6) no invoice management system has been established according to regulations.

(7) no special invoices are kept in accordance with the provisions of the state tax authorities.

(8) failing to set up special places for storing special invoices in accordance with the provisions of the state tax authorities;

(10) the basic number of unauthorized destruction of special invoices without inspection by the state tax authorities;

(11) other acts that do not keep the invoices as stipulated.

No tax authorities have been examined:

(1) refusing to check and conceal the real situation;

(2) make difficulties and obstruct tax officials from conducting inspections;

(3) refuse to accept the invoice exchange certificate;

(4) other acts that have not been accepted by the state tax authorities as stipulated.

(two) the units and individuals that have one of the acts listed above shall be ordered by the state tax authorities to make corrections within a prescribed time limit, confiscate illegal gains and impose a fine of not more than ten thousand yuan.

If there are two or more than two acts, they can be punished separately.

(three) illegally carrying, mailing, pporting or storing blank invoices, the state tax authorities shall collect invoices, confiscate illegal gains, and impose a fine of not more than ten thousand yuan.

(four) privately printing, forging, altering or buying back and selling invoices, making the invoice production supervision chapter, and invoicing special products for invoicing, shall be sealed up, seized or destroyed by the state tax authorities according to law, confiscated illegal income and tools for committing crimes, and a fine of less than ten thousand yuan and fifty thousand yuan. If a crime is constituted, the judicial organ shall be investigated for criminal responsibility according to law.

(five) in violation of the invoice management regulations, taxpayers, withholding agents and other units or individuals who have not paid, paid or swindled taxes, shall be confiscated by the state tax authorities and impose a fine of not more than one time or less.

(six) a unit or individual shall bear criminal liability if one of the following acts occurs.

False opening of special invoices for value-added tax (false opening) refers to one of the acts of falsely opening for others, opening up for oneself, allowing others to falsely open themselves, and introducing others to falsification of VAT invoices.

The same below);

Forging or selling forged special VAT invoices;

Illegal sale of special invoices for value added tax;

Illegal purchase of special invoices for value-added tax or purchase of forged special invoices for value-added tax.

. false invoices for fraudulent use of export tax rebates and tax deduction.

Forgery, unauthorized manufacture or sale of counterfeit or unauthorized manufacture of other invoices that can be used to defraud export tax rebates or tax deductions, and forgery, manufacture or sale of other invoices other than those mentioned above shall be forged or manufactured without profit.

Illegal sale of other invoices that can be used to defraud export tax rebates and tax deductions, and to sell other invoices other than those specified above for profit purposes.

Theft of VAT invoices or other invoices.