Does the receipt issued by the property company count as tax evasion?

If the receipt is improperly used or the income is concealed, it may be suspected of tax evasion.

First, the formal operation of property companies to open receipts.

When property companies provide services to owners or tenants, they usually issue receipts as transaction vouchers. These receipts should record the transaction date, service items, amount and other information in detail, and be stamped with the official seal or financial seal of the company. Issuing receipts is a part of the standard operation of property companies, which helps to safeguard the rights and interests of both parties and ensure the transparency and traceability of transactions.

Second, the definition and characteristics of tax evasion

Tax evasion means that taxpayers deliberately violate tax laws and regulations and evade their tax obligations by means of deception and concealment. Tax evasion usually has the following characteristics: concealing income, falsely reporting costs, forging vouchers, etc. These actions are aimed at reducing the tax payable, so as to achieve the purpose of tax evasion.

Third, the relationship between property companies issuing receipts and tax evasion.

The receipt issued by the property company itself does not constitute tax evasion. However, if the property management company deliberately conceals income, falsely reports service items or amounts, or privately keeps part of income, then these acts may be suspected of tax evasion. In addition, if the property company uses illegal receipts or white bars instead of formal invoices for a long time, it may also constitute tax evasion.

Four, how to prevent property companies from tax evasion?

In order to prevent property companies from evading taxes, owners and relevant departments can take the following measures:

1. Ask the property management company to issue a formal invoice or receipt and check whether the relevant information is true and complete;

2. Regularly audit or check the financial status of the property management company to ensure that it complies with tax laws and regulations;

3. Strengthen tax publicity and education, and improve the awareness and compliance of property companies with tax laws and regulations;

4. Establish a reporting mechanism to encourage owners and relevant personnel to actively report property companies suspected of tax evasion.

To sum up:

The receipt issued by the property company itself does not indicate that it has tax evasion, but if the receipt is improperly used or the income is concealed, it may be suspected of tax evasion. In order to prevent property companies from evading taxes, owners and relevant departments should take effective measures to strengthen supervision and publicity and education to ensure that tax laws and regulations are observed.

Legal basis:

People's Republic of China (PRC) tax collection management law

Article 63 provides that:

A taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstates expenditure or omits income in account books, or refuses to declare or falsely report tax payment after being notified by the tax authorities, and fails to pay or underpays the tax payable is a tax evader. If a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of not less than 50% but not more than five times the unpaid or underpaid taxes; If a crime is constituted, criminal responsibility shall be investigated according to law.

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Article 22 provides that:

Invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices. No unit or individual may commit the following acts of falsely issuing invoices: (1) Issuing invoices that are inconsistent with the actual business conditions for others and themselves; (two) let others issue invoices for themselves that are inconsistent with the actual business situation; (three) introduce others to issue invoices that are inconsistent with the actual business situation.

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Article 37 provides that:

In violation of the provisions of the second paragraph of article twenty-second, the tax authorities shall confiscate the illegal income; If the amount of false issuance is less than 1 10,000 yuan, a fine of less than 50,000 yuan may be imposed; If the amount of false issuance exceeds 6,543,800 yuan, a fine of 50,000 yuan to 500,000 yuan shall be imposed; If a crime is constituted, criminal responsibility shall be investigated according to law.