1. Responsibility for administrative punishment. If invoices are found to be separated, the relevant departments may impose administrative penalties on the units or individuals involved, including fines and revocation of business licenses.
2. Criminal responsibility. Anyone who is suspected of separating fuel tickets constitutes a crime will be investigated for criminal responsibility, and will generally face punishment such as detention, fine and fixed-term imprisonment.
If it is legally operated, it shall be registered for industry and commerce and tax, and shall have the right to issue invoices. Those who cannot invoice themselves are suspected of illegal business operations, and those who can invoice themselves without invoicing are suspected of tax evasion. Administrative punishment can be imposed on this, and criminal responsibility can be investigated if the circumstances are serious.
What are the criminal forms of the crime of falsely issuing VAT invoices?
The criminal forms of the crime of falsely issuing VAT invoices;
The first is to issue a special VAT invoice with big head and small tail. This method is to fill in a small amount on the drawer's stub and bookkeeping, and a large amount on the drawer's invoice and deduction, and use the difference between them to record less output tax. The billing party produces accounting vouchers when paying taxes, and the amount is small, so the tax payable is also small; When the ticket collector deducts tax, he shows the deduction coupon and deducts it from the General Assembly, so the tax deducted is also large. In this way, both the drawer and the payee are eroding the national tax revenue.
The second is to use it alone and fill in the invoice in a single form. The drawer takes apart the whole invoice for his own use. When in use, the stub copy and bookkeeping copy are filled in according to the actual transaction amount of the goods, and the invoice copy and deduction copy issued to the other party are filled in with a large amount, so that the bill collector can achieve the purpose of deducting more taxes without paying or paying less taxes, meet the criminal needs of the bill collector and promote his own sales.
The third is to tear up the invoice, which is the Yuanyang ticket. Deliberately raise the input amount and input tax of export goods.
The fourth is folio, that is, the drawer and payer falsely issue special VAT invoices for each other, and they are the drawer and the payer.
The fifth is open loop, that is, several units or individuals are connected in series, just like a ring. It is worth noting that in the crime of falsely issuing special invoices for value-added tax, whether it is issued on real special invoices for value-added tax or forged special invoices for value-added tax, as long as it meets the conviction standards stipulated by law, it should be convicted and punished for the crime of falsely issuing special invoices for value-added tax.
To sum up, the separation of fuel tickets refers to separating the use of fuel tickets from the actual purchase of oil products, selling fuel tickets to a third party, and then buying oil products by a third party, thus realizing illegitimate interests.
Legal basis:
Criminal law of the people's Republic of China
Article 201 A taxpayer who makes a false tax return or fails to make a tax return by deception or concealment and evades paying a large amount of tax, accounting for more than 10% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined; If the amount is huge, accounting for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined.
If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, and the amount is relatively large, it shall be punished in accordance with the provisions of the preceding paragraph.
If the acts mentioned in the preceding two paragraphs are carried out many times without being dealt with, they shall be calculated according to the accumulated amount.
Whoever commits the act mentioned in the first paragraph, after the tax authorities have issued a notice of recovery in accordance with the law, pays back the tax payable and the overdue fine, and is subject to administrative punishment, shall not be investigated for criminal responsibility; Except for those who have received criminal punishment for tax evasion within five years or have been given administrative punishment by tax authorities for more than two times.
Article 225 Whoever, in violation of State regulations, commits one of the following illegal business operations and disrupts the market order, if the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also, or shall only, be fined not less than one time but not more than five times the illegal income; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than five years, and shall also be fined not less than one time but not more than five times for illegal gains or confiscation of property:
(a) without permission, dealing in franchise goods, monopoly goods or other goods restricted by laws and administrative regulations;
(2) buying and selling import and export licenses, import and export certificates of origin and other business licenses or approval documents stipulated by laws and administrative regulations;
(three) without the approval of the relevant competent departments of the state, illegally engaged in securities, futures, insurance business, or illegally engaged in fund payment and settlement business;
(four) other illegal business activities that seriously disrupt the market order.