Port communicationHow to deal with false VAT invoices obtained in good faith We know，Falsifying special VAT invoices will result in severe penalties.。Tax law，Divide the acquisition of false invoices into "good faith" and "malicious"。
What circumstances constitute "good faith" obtaining false VAT invoices??What to do if goodwill is obtained?? one、How to define "virtual opening"? Article 22 of the "Invoice Management Measures"：No unit or individual may engage in the following acts of falsely issuing invoices:： (1)for others、Issue invoices for yourself that are inconsistent with actual business operations; (2)Allowing others to issue invoices for you that are inconsistent with your actual business operations; (3)Introducing others to issue invoices that are inconsistent with actual business operations。
The Supreme People's Court further clarified the definition of "false issuance of special value-added tax invoices" in its judicial interpretation.。
According to the "Supreme People's Court's Regulations on the Application of<全国人民代表大会常务委员会关于惩治虚开、伪造和非法出售增值税专用发票犯罪的决定>Explanations on Several Issues》(Fafa [1996] No. 30)Regulation： Having one of the following behaviors，Belongs to "false issuance of special value-added tax invoices"： (1)No purchase or sale of goods or provision or receipt of taxable services for others、for myself、let others be yourself、Introduce others to issue special VAT invoices; (2)Purchase and sale of goods or provision or receipt of taxable services but for others、for myself、let others be yourself、Introducing others to issue special value-added tax invoices with false quantities or amounts; (3)Conducted actual business activities，But let others issue special VAT invoices for you。
two、What are the circumstances under which false VAT invoices are obtained in good faith?? So-called "obtained in good faith"，It means that the payer does not know that the special value-added tax invoice it obtained from the seller or service provider is falsely issued.。 obtained in good faith，There are defined standards。
Not because you plead "good faith"，The tax authorities will recognize your “good faith”，According to the "Notice of the State Administration of Taxation on the Handling of Falsely Issued Special Value-Added Tax Invoices Obtained by Taxpayers in Good Faith"(State Administration of Taxation [2000] No. 187)regulations，The following four conditions need to be met at the same time： (1)There is a real transaction between the buyer and the seller; (2)The seller is using the province in which he or she is located(autonomous region、Municipalities directly under the central government and cities under separate state planning)special invoice; (3)The name of the seller indicated on the special invoice、seal、Goods quantity、All contents such as amount and tax amount are consistent with the actual situation.; (4)There is no evidence that the buyer knew that the special invoice provided by the seller was obtained by illegal means.。
Only if the above conditions are met，to the buyer(How to receive a vote)Not to be punished for tax evasion or defrauding export tax rebates。
three、How to deal with false VAT invoices obtained in good faith? Taxpayers obtain falsely issued special value-added tax invoices in good faith，Can re-obtain the legal certificate issued by the anti-counterfeiting tax control system from the seller、Valid special invoice，Or obtain a legally issued manual、Valid special invoices and have obtained certification from the tax authorities where the seller is located or are investigating and punishing the seller's false issuance of special invoices in accordance with the law，Allow them to deduct input tax or export tax rebate; If you cannot regain legal status、Valid special invoice，They are not allowed to deduct input taxes or receive export tax refunds.，The purchaser has deducted the input tax or obtained the export tax rebate，Should be recovered according to law。
Taxpayers who obtain falsely issued special value-added tax invoices in good faith are required to recover the deducted tax in accordance with the law.，The situation does not fall under Article 32 of the "Tax Collection and Administration Law" "Taxpayers fail to pay taxes within the prescribed time limit"，This article does not apply. “Except where the tax authorities order payment within a time limit,，From the date of late payment of tax，"Additional late payment penalty of 0.05% of overdue tax will be charged on a daily basis"。
The above content is a method for handling false VAT invoices obtained in good faith.，For more information，Welcome to Qibangbang official website for consultation!
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