Is it tax evasion to issue a receipt without an invoice?

The property does not issue invoices but only receipts, which is suspected of tax evasion. According to the relevant regulations, the property management company should take the initiative to issue invoices to the owners. Failure to provide formal invoices is a violation of tax laws and is suspected of tax evasion. If the owner refuses to issue an invoice when paying the fee, he has the right to refuse to pay the fee, and can complain and report to the relevant department, and the tax department will impose relevant penalties on the enterprise.

Tax evasion refers to the behavior of taxpayers and individuals who deliberately violate tax laws and regulations and evade paying taxes by means of deception and concealment. Tax evasion means that taxpayers fail to pay taxes for no reason, or taxpayers deliberately pay less taxes. Tax evasion is relatively large, accounting for more than 10% of the tax payable, and shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and fined. Once the amount is huge, accounting for more than 30% of the tax payable, it shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years.

The constitutive characteristics of the crime of tax evasion;

1, criminal object

Violation of the national tax collection and management system.

2. The objective aspect of crime

Tax evasion refers to any of the following circumstances:

(1) Forge, alter, conceal or destroy account books and vouchers without authorization. Including acts of forging, altering, concealing or destroying original vouchers such as invoices for bookkeeping without authorization;

(2) overstating expenditure, omitting reporting or underreporting income in the accounting books;

(3) Refusing to declare and pay taxes after being notified by the tax authorities;

(4) Making false tax returns;

(5) after paying taxes, defrauding the paid taxes by falsely reporting exports or other deceptive means.

3. Subject of crime: The subject of crime includes natural persons and units.

4. Subjective aspect of crime: The subjective aspect of this crime is intentional crime.

The money received by the receipt can only be the current payment, and the money received by the receipt can not be used as cost, expense or income, but only as proof of receiving the current payment. Invoice is not only the proof of income and expenditure, but also the money received by invoice can be used as cost, expense or income, that is, invoice is the original proof of cost, expense or income.

Legal basis:

Criminal law of the people's Republic of China

Article 201 A taxpayer who makes false tax returns or fails to make tax returns by deception or concealment, and evades paying a large amount of tax, accounting for more than 10% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined; If the amount is huge, accounting for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined.

If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, and the amount is relatively large, it shall be punished in accordance with the provisions of the preceding paragraph.

If the acts mentioned in the preceding two paragraphs are carried out many times without being dealt with, they shall be calculated according to the accumulated amount.

Whoever commits the act mentioned in the first paragraph, after the tax authorities have issued a notice of recovery in accordance with the law, pays back the tax payable and the overdue fine, and is subject to administrative punishment, shall not be investigated for criminal responsibility; Except for those who have received criminal punishment for tax evasion within five years or have been given administrative punishment by tax authorities for more than two times.