Is it tax evasion if property fees are not invoiced?

Legal analysis: Hello, 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.

Legal basis: People's Republic of China (PRC) Criminal Law.

Article 201 A taxpayer who makes a false tax return or fails to make a tax return 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.

Article 203 If a taxpayer transfers or conceals property and fails to pay the tax payable, and the tax authorities cannot recover it, if the amount is more than 10,000 yuan but less than 100,000 yuan, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also, or shall only, be fined not less than one time but not more than five times the fine; If the amount is more than 100,000 yuan, 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 not less than one time but not more than five times the unpaid tax.

Article 204 whoever defrauds the state of export tax refund by falsely reporting exports or other deceptive means, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined not less than one time but not more than five times the tax defrauded; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years, and shall also be fined not less than one time but not more than five times the amount of tax fraud; If the amount is especially huge or there are other especially serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than one time but not more than five times the amount of tax fraud or confiscated property.

After paying taxes, taxpayers who cheat the paid taxes by deception in accordance with the provisions of the preceding paragraph shall be convicted and punished in accordance with the provisions of Article 201 of this Law; The part of tax fraud that exceeds the tax paid shall be punished in accordance with the provisions of the preceding paragraph.