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The case said that tax revenue: the vehicle free carrier platform falsely issued invoices, and many

2022-11-01

The vehicle free carrier platform falsely issued invoices, and several enterprises receiving tickets were punished




On September 2, 2021, the official WeChat official account of Zhejiang Shenshi Company, "the provincial logistics platform", issued a statement stating that Zhejiang Provincial Heart Saving Logistics Technology Co., Ltd. is now being investigated by the tax bureau and the economic investigation department of the public security for its suspected falsification of VAT invoices. We are actively responding to the company's legal risks. As of today, the case is still in the stage of public security investigation and has not been tried by the court. Thank you for your constant attention




According to the current inquiry, Zhejiang Provincial Thing Saving Logistics Technology Co., Ltd. has been in the "revocation" state. This year, a number of enterprises receiving invoices were investigated and punished. They did not actually have business dealings with Shen's Company, but they obtained false invoices from Shen's Company through payment of service charges and capital repatriation to declare and deduct taxes and conduct accounting treatment. Their behavior is characterized as tax evasion. Input tax involved in invoices cannot be deducted, and costs involved in invoices cannot be deducted before corporate income tax in the corresponding year, He was required to pay a fine for the false invoice issued by Zhejiang Provincial Provincial Logistics Technology Co., Ltd.






Risk reminder




Companies, non corporate organizations, self-employed households, natural persons






Risk industry




All industries






Risk point




False invoice




Expert suggestion of Yijiu






1. False invoicing is a high tension tax line, and it is false invoicing when there is no real business. Under the status of controlling tax by invoice in Golden Tax Phase III, it is clear at a glance to issue receipts and the amount of contents.




2. Finance and taxation is a highly professional knowledge field, which is constantly updated. It needs to follow the policy closely and deal with it correctly and timely. It is suggested that enterprises should constantly update and strengthen financial and tax knowledge to avoid being punished due to lack of business level.








If you need to self check tax compliance or solve more difficult tax problems, please contact Yijiu experts for free consultation









key word




False invoice






Yijiu expert service




Opening and cancellation of agency IPO consulting, tax compliance planning, expert consulting






Administrative Punishment Decision




Hui Shui Yi Ji [2022] No. 110




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Your company has obtained 7 special VAT invoices issued by Zhejiang Shenshi Shengxin Logistics Technology Co., Ltd. (hereinafter referred to as Shenshi) from July 2020 to January 2021 (Invoice code: 3300193130, invoice number: 49227369, 49338288, 49557411, 49622308, 49737465; invoice code: 3300194130, invoice number: 00926335; invoice code: 3300203130, invoice number: 24156731, total amount: 864978.68 yuan, total tax amount: 77848.12 yuan, total price and tax amount: 942826.80 yuan), which was confirmed as a false invoice by a letter from the Second Inspection Bureau of Lishui Taxation Bureau of the State Administration of Taxation. According to the inspection, due to the business development needs of your company, you learned about the car free carrier platform set up by the other company through the introduction of manager Lai (contact number: 13829727068), a salesman of Shen's company. After door-to-door communication and platform car hailing demonstration, the two parties formally signed a transportation contract on September 9, 2020. The contract agreed that when your company sends out the car demand on the platform, the platform would find the corresponding matching transportation vehicles, After the goods are delivered safely, your company will confirm the transportation amount according to the customer's receipt and other documents, and pay the freight through the bank on a monthly basis against the invoice. However, due to the immaturity of the platform business, the cooperation business between your company and individual drivers cannot be transacted on the platform, and you can only directly settle the freight with the driver. Therefore, Manager Lai said that during the platform improvement period, your company needs to apply for issuing VAT invoices to the other party according to the monthly business volume, and requires to pay 5.6% of the service fee. Your company will pay the corresponding freight to Shen's company's public account by means of public account transfer (131100.00 yuan on August 26, 2020, 150000.00 yuan on July 30, 2020, 102200.00 yuan on September 29, 2020, 53700.00 yuan on October 22, 2020, 117076.80 yuan on November 13, 2020, 192020.00 yuan on December 9, 2020, 196730.00 yuan on January 19, 2021, totaling 942826.80 yuan). After deducting the service charges, Shen's Company transferred back to Zhong Zhanxiang's bank account (141,600.00 yuan was transferred back on July 30, 2020, 123,758.40 yuan was transferred back on August 26, 2020, 96,476.80 yuan was transferred back on September 29, 2020, 50,692.80 yuan was transferred back on October 22, 2020, 110,520.50 yuan was transferred back on November 13, 2020, 181,266.88 yuan was transferred back on December 9, 2020, 185,713.12 yuan was transferred back on January 19, 2021, totaling 890,028.50 yuan), After the above funds are transferred back from Zhong Zhanxiang's bank account, they will be transferred back to the legal representative Zhong Zhenyu's bank account. In this regard, your company has issued 7 special VAT invoices for the relevant transportation costs (see details in the detailed list of fares, screenshots of WeChat transfer, delivery note and customer bills) for which invoices cannot be obtained. In July 2020, your company declared and deducted input tax of 12385.34 yuan, and in August 2020, you declared and deducted input tax of 10824.79 yuan, In October 2020, the amount of input tax declared to be deducted was 12872.48 yuan; in November 2020, the amount of input tax declared to be deducted was 9666.88 yuan; in December 2020, the amount of input tax declared to be deducted was 15854.85 yuan; in January 2021, the amount of input tax declared to be deducted was 16243.78 yuan. The invoice has been recorded as cost, and 684492.46 yuan has been deducted before enterprise income tax in 2020, and 180486.22 yuan has been deducted before enterprise income tax in 2021. According to Article 1 of the Notice of the State Administration of Taxation on the Handling of Taxpayers' Obtaining False VAT Special Invoices (Guo Shui Fa [1997] No. 134), "Where the drawee uses the false VAT special invoices issued by others to declare tax deduction to the tax authorities for tax evasion, it shall comply with the Law of the People's Republic of China on the Administration of Tax Collection" And relevant regulations, and impose a fine of not more than five times the amount of tax evaded; If the input tax is greater than the output tax, the input tax retained shall also be reduced. Those who use false special invoices to defraud export tax rebates shall pursue the payment of tax according to law and impose a fine of not more than five times the amount of tax defrauded " Article 12 of the Announcement of the State Administration of Taxation on the Issuance of the Measures for the Administration of Pre tax Deduction Certificates of Enterprise Income Tax (No. 28 in 2018), which states that "enterprises shall not use as pre tax deduction vouchers the invoices that are not in conformity with regulations, such as those that are printed, forged, altered, invalidated, illegally obtained, falsely issued, and filled in by the drawer, and other external vouchers that are not in conformity with relevant provisions of national laws, regulations, etc." and Article 63 of the Law of the People's Republic of China on the Administration of Tax Collection: "A taxpayer who forges, alters, conceals or destroys account books or accounting vouchers without authorization, or overstates expenditures or omits or understates income in the account books, or refuses to file tax returns or makes false tax returns after being notified by the tax authorities to file tax returns, or fails to pay or underpays the amount of tax payable, is tax evasion. If a taxpayer evades tax, the tax authorities shall pursue the payment of the amount of tax he fails to pay or underpays, and impose a late payment fine, plus percent of the amount of tax he fails to pay or underpays A fine of not less than 50 but not more than five times; If a crime is constituted, criminal responsibility shall be investigated in accordance with the law. "According to the regulations, your unit has business dealings with individual drivers, but has no business dealings with Shen's Company in fact, but it has obtained false invoices from Shen's Company by paying service fees and capital repatriation to declare tax deduction and conduct accounting treatment. Its behavior has constituted tax evasion, and the input tax involved in invoices cannot be deducted, The cost involved in the invoice cannot be deducted before the enterprise income tax of the corresponding year.

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