I opened a restaurant. Recently, a person swiped his card in the store, swiped 10000 yuan, gave me a handling fee of 2000 yuan, and invoiced 10000 yuan. I don't understand why.

He went back to the unit for reimbursement, reported 10000, gave you 2000, and he had 8000 left. But what you do is definitely risky. According to the provisions of the invoice management measures, it is a false invoicing behavior. If the tax authorities find out, they will be punished.

Catering expenses can be reimbursed as employee league building expenses and company business entertainment expenses. At the same time, the catering industry is a retail catering consumption industry, and most of it is the income of customers who do not invoice. Occasionally, large invoices for reimbursement of collective consumption will not involve false invoicing (because the premise is true). If a large number of false catering invoices are used to buy and sell invoices, it has violated the legal provisions of invoice management and is illegal.

False invoicing refers to the fraudulent act of not issuing invoices truthfully. Taxpayers and individuals falsify the name, quantity, unit price and amount of commodities when issuing invoices for tax evasion or certain needs of purchasing units in the process of commodity trading, and even use familiar relationships to falsely issue transaction invoices.

On August 22nd, 20 18, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, the Ministry of Public Security, the General Administration of Customs and the People's Bank of China held a meeting in Beijing, and jointly deployed a two-year special campaign to crack down on the crimes of falsely issuing VAT invoices and defrauding export tax rebates.

Wrong definition:

Falsely issuing special VAT invoices is used for defrauding export tax rebates or deducting tax invoices. It refers to the act of falsely issuing special VAT invoices for others or for oneself, or introducing others to falsely issue special VAT invoices or other acts used for defrauding export tax rebates or deducting tax invoices.

Falsely issuing ordinary invoices refers to making out ordinary invoices for others, for oneself and for others in violation of the provisions of the state tax collection and management on invoices, introducing others to falsely issue enterprise costs, resulting in reduced profits and less payment of enterprise income tax.