Why does the company have to pay a fine after receiving a fake invoice?

Because false invoicing is illegal/illegal, paying taxes is only a remedy. Need to accept administrative punishment in accordance with relevant laws and regulations. If you pay back the money, you may be investigated for criminal responsibility.

1. This fine should be paid. Because, the taxes and fines you pay are to deal with your failure to obtain invoices according to the regulations, or to deal with your behavior of being falsely invoiced by others, and the punishment for the other party is to punish its behavior of falsely invoicing, which is not the same thing.

Because the other party has no income, it is only punished for its behavior, that is, it is fined for its false invoicing, which does not involve tax. However, after the company obtained the invoice, it deducted it, which caused tax losses to the country. Therefore, it is necessary to transfer the deducted tax and make up the tax.

2. As for whether to pursue criminal responsibility, according to the regulations, it is necessary to pursue it, but because the amount is not particularly large, it may not be pursued if someone looks for it. The specific provisions are as follows: Article 205 of the new criminal law falsely makes out special invoices for value-added tax or other invoices used to defraud export tax rebates or deduct taxes, and shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention.

And impose a fine of more than 20 thousand yuan and less than 200 thousand yuan; If the amount of tax falsely made out is relatively large or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan; Whoever falsely makes out a huge amount of tax or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan or confiscated property.

Whoever commits the acts mentioned in the preceding paragraph to defraud the state of tax, if the amount is especially huge and the circumstances are especially serious, thus causing particularly heavy losses to the interests of the state, shall be sentenced to life imprisonment or death, and his property shall also be confiscated.

If a unit commits the crime specified in this article, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever falsely makes out a large amount of taxes or has other serious circumstances shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years; Whoever falsely makes out a huge amount of tax or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment.

Falsely issuing special invoices for value-added tax or other invoices for defrauding export tax rebates and tax deduction refers to one of the acts of falsely issuing invoices for others, for oneself, for others and for introducing others.

3. 1 has already said that although it is a case, it does not belong to two penalties for one thing because of the different illegal subjects and behaviors.

4. If the tax authorities hand it over, they must go through the public security organs to file a case for investigation, and then make the next treatment measures according to the situation. However, if someone can be found in the tax bureau and is not handed over, the public security organ will not handle it.

Extended data:

1. Falsely issuing special VAT invoices or other invoices for defrauding export tax rebates and tax deduction refers to one of the acts of falsely issuing special VAT invoices or other special invoices for others, for oneself and for others, and for introducing others.

Second, the subject of this crime includes individuals and units. Except that the perpetrator falsely issues special VAT invoices for himself, the subject of the crime of falsely issuing special VAT invoices for others, the crime of letting others falsely issue invoices for himself and the crime of introducing others to falsely issue invoices are two or more joint crimes.

Three, the subjective aspect of this crime is intentional, generally for the purpose of profit.

Four, this crime is a newly established crime, 1979 criminal law does not have this provision.

Five, the National People's Congress Standing Committee (NPCSC)'s decision to punish this crime has been incorporated into the criminal law, but the decision itself has not been explicitly abolished; The interpretation of Fa Fa Fa Fa Fa [1996] No.30 has not been abolished, and some contents can be applied by reference.

Six, some economically developed provinces to falsely open 1 ten thousand yuan tax, resulting in national tax fraud of 5000 yuan as the starting point of conviction.

654.38+ 10,000 yuan is the starting point of "a large amount" of false tax. Tax fraud of 50,000 yuan is "there are other serious circumstances". 500 thousand yuan is the starting point of "huge amount", and tax fraud above 300 thousand yuan is "with other particularly serious circumstances" 1 10,000 yuan is the starting point of "extremely huge amount". If the tax defrauded is more than 500,000 yuan, which cannot be recovered after the investigation, it belongs to "causing particularly heavy losses to the national interests".

7. This crime is optional and can be defined as "falsely issuing special invoices for value-added tax", "falsely issuing invoices for defrauding export tax rebates" and "falsely issuing invoices for tax deduction".

Eight, the main body of the crime of falsely issuing special VAT invoices includes general VAT taxpayers, small-scale taxpayers and non-VAT taxpayers. From the perspective of subject qualification, it can be divided into three categories.

The first category is the tax authorities and their staff who have the right to sell special VAT invoices. In the total number of crimes of falsely issuing special invoices for value-added tax, such crimes account for a small proportion, but they still occur from time to time.

The second category is the units and individuals with the qualification of general VAT taxpayers. There are two situations in which the subject carries out this crime. One is to issue a "big head and small tail" invoice for others in order to sell goods, or to ask others to falsely issue a special VAT invoice for themselves in order to deduct more taxes.

One is to charge the "billing fee" for the special VAT invoices received by the unit, and falsely issue special VAT invoices for others everywhere to reap huge profits.

The third category is the units and individuals who do not have the qualification of general VAT taxpayers. Some of these units and individuals have obtained special invoices for value-added tax through illegal means such as theft, fraud, robbery and looting; Others get special VAT invoices by picking them up, giving them to others or transferring them to others, and then falsely make profits.

They use it wrongly for different purposes, some cheat and evade taxes for their own benefit, and so on. Some make false statements for others to obtain "billing fees" and so on.

Baidu Encyclopedia-Crime of falsely issuing VAT invoices