Do many people think that they need more than five people and rent half or one floor as an office?
Today I want to introduce this strange company to you.
On its books, the annual income can reach 30 million yuan or even higher. It usually only needs one person to go to work, and this person only does one job every day, that is:
Invoice!
Of course, the tax bureau cannot entrust any company or individual to issue invoices, so it is illegal to engage in this business!
Recently, the Guangdong police arrested such a criminal gang specializing in invoicing.
It is reported that this criminal gang has issued false invoices for more than 2,500 enterprises and individuals by registering shell companies.
In just a few months, more than 38,000 special VAT invoices were issued, involving 22 provinces in China 170 regions, with a false amount of 4.4 billion yuan!
How profitable is the billing company?
Many people don't understand why these people can issue "real invoices" with such low tax points. After all, no one can.
Do business at a loss.
Generally speaking, the sources of these so-called "real invoices" may be as follows:
First, criminals buy a large number of invoices by registering various "leather bag companies", make them out of thin air, and take money to leave.
For example, the gang captured by Guangzhou police in the previous article manually registered shell companies and issued "real invoices" by means of fictitious trade activities, signing false purchase and sale contracts, providing and falsely issuing various bills, and forging false transaction flow.
In a real case, Yang went to the national tax department to apply for 80 special VAT invoices in the name of his company. The buyer Tian, who needs an invoice, was contacted through WeChat, and both parties agreed to issue the invoice to a company at the price of 72,000 yuan, with the total price including 7 million yuan of tax and the tax amount of 1.2 million yuan. Yang earned 72,000 yuan at a cost of several tens of yuan, while Tian escaped the tax of 654.38+200,000 yuan at a cost of 72,000 yuan.
Second, use your own invoices to open to others, charge a certain fee, and then make accounts in the form of "big head and small tail" to evade taxes.
In reality, some companies pay lower tax points due to policies and other reasons, so they can invoice others and earn the difference. For example, under normal circumstances, the tax is 10%, and the company actually pays 5% to the country and collects 8% on behalf of the company, so it can earn a difference of 3%.
For example, Party A issues an invoice of 200,000 yuan for Party B and charges the other party a handling fee of 3% (6,000 yuan). If Party A passes the loophole, it only needs to pay the tax of 1 000 yuan (1 000 yuan) at the tax rate of 10%, and it can earn the difference of 5,000 yuan.
For example, in the oil industry, some private car owners don't ask for invoices when they refuel, and gas stations have extra invoices. If the input invoice is 30 thousand yuan, then only 20 thousand yuan will be invoiced to the customer. Then the remaining 10000 yuan invoice is illegally issued for others, and the "handling fee" obtained is put into your pocket. This is a typical false invoicing behavior.
These two methods are the main sources of invoicing.
Third, some billing companies buy blank invoices at low prices, issue invoices according to the requirements of ticket buyers, and then report the loss to the tax authorities for reasons such as loss or theft. In this way, the ticket buyer's ticket purchase fee is obtained, and at the same time, there is no need to pay any tax, but after a while, the ticket buyer will find that he has purchased the lost invoice.
Another situation is that idle invoices are used by criminals. For example, people who receive invoices in supermarkets can get these small tickets ranging from several hundred yuan to several thousand yuan at a very low cost, and then go to the service desk to issue invoices. After many a mickle makes a mickle, they can get invoices with huge face value. Moreover, the general market price of these invoices is-1000 yuan, and one invoice is sold in 30 yuan.
Both of these methods have less tickets.
The above invoicing method can be said to be profitable. When business is good at the end of the year, the income of tens of thousands a week is nothing.
Huge demand market gives birth to black interest chain
Behind the "vigorous development" of the invoice market is bound to be a huge practical demand.
Many small and medium-sized business owners have a hard time starting a business. When the profit of an enterprise is 1 10,000, it needs to pay 250,000 enterprise income tax, and the net profit is distributed to the business owners in the form of dividends, and a tax of 20% is also required. In this way, there is really not much money left.
If you want to reduce the tax of enterprises, one way is to deduct it with special VAT invoices; Another way is to reduce profits, travel expenses and conference fees by increasing costs, which can be deducted without any proportional restrictions, and enterprises need to go around the world to find invoices for reimbursement.
For another example, in order to save money, many companies give live packages to individuals, or go to Taobao to purchase materials. The price is cheap, but without the invoice, the company can't record it. In the end, I can only help the invoicing company.
After talking about enterprises, talk about individuals. If the employee earns 30,000 yuan per month, according to the tax management measures, he needs to pay 4,904 yuan per month. And if the company takes the income of 5000 yuan as an allowance and lets him exchange it with an invoice, then he needs to pay 3654 yuan in tax every month. Even if the invoice cost of subway tickets and catering tickets is deducted by tens of yuan, the monthly payment can be less than 1000 yuan.
Those small groups or enterprises that issue invoices on their behalf have made huge profits under such a huge business volume!
Both buyers and sellers are illegal.
Legally speaking, invoicing on behalf of the buyer is a serious illegal act, which belongs to tax evasion. Both the buyer and the seller are responsible for their illegal acts.
The Criminal Law clearly stipulates that the amount of falsely issuing VAT invoices is relatively large (note! Even if the amount exceeds 654.38+million, in addition to a fine of 500,000-500,000 yuan, you will be sentenced to 3- 10 years in prison! Whoever falsely issues VAT invoices and the tax amount is huge (more than 500,000 yuan is "huge amount") shall be directly sentenced to fixed-term imprisonment of 10 years or more.
Pay attention to the person who buys the invoice!
Don't think that the invoice you bought has been successfully recorded, so you can be lucky!
Don't think that the tax bureau can't find you because your invoice was bought before Jinsan!
If these boring laws and regulations can't make you alert, then Caishuijun will give another real example of these two days:
On July 2, 2007, 2065438+2007, New Third Board Jiuling Early Education Company announced that it was fined 2 1.5 1 10,000 yuan by the tax bureau for purchasing false VAT invoices!
The operation of tax deduction for invoice purchase occurred on 20 15 12 16!
At that time, Shen, the director and business manager of Jiuling Early Education Company, purchased seven false special VAT invoices, with the total invoice amount of 699,500 yuan, tax amount of 1 1.89 million yuan and price tax of 8 1.85 million yuan.
These invoices were successfully certified and recorded, and the value-added tax was successfully deducted in the same month 1 18900 yuan! In addition, all materials were collected in the same month, and the cost was carried forward to 699,500 yuan.
However, after a year and a half, it was still found out by the tax bureau!
Let's see what the ticket buyers have suffered:
1. The invoice purchased is invalid, and the VAT should be refunded: 1 18900.
2. Being fined by the tax bureau for buying invoices to deduct taxes: 2 1.5 1 000.
3. Original payment of purchase invoice: 70,000 yuan (assuming 10).
In fact, if the enterprise pays taxes in good faith, it would have been enough to pay 1 18900 yuan, but now it has spent more than 400 thousand to buy lessons. Not only that, but also the integrity of the company is affected.
When damage occurs, it will be listed as the key spot check object by the tax bureau in the future.
Therefore, Caishuijun reminded all enterprises and individuals that they must improve taxpayers' awareness of law-abiding, use formal invoices, maintain a good tax collection and management order, and not be fooled by petty profits. Strictly checking invoices is the key work of tax authorities, and buying and selling VAT invoices is a "high-voltage line"! Once violated, the enterprise will not only suffer huge economic losses, but also pay taxes and fines, confiscate the illegal income, and the relevant personnel will be severely punished by law!
Reasonable and legal tax planning is the correct way for enterprises to reduce tax burden costs.
How much is the agency bookkeeping? Looking for Mande enterprise service, the company is safe and efficient, and the tax consultant is professional. Mande enterprise service is a one-stop service expert.