How to judge tax evasion of property companies

Legal analysis: There are many acts of only issuing receipts or not issuing receipts and invoices. For example, when we go to a supermarket or a farmer's market to buy things, we rarely need invoices or even need them. Standardization enterprises determine the tax payable not by the invoice amount, but by the amount of goods sold or services provided. Although such enterprises do not issue invoices to owners or consumers, they will pay taxes according to regulations, and there is no problem of tax evasion.

Legal basis: Measures for the Administration of Invoices in People's Republic of China (PRC).

Article 24 Any unit or individual shall use invoices in accordance with the provisions on invoice management, and shall not commit any of the following acts:

(1) Lending, transferring or introducing others to transfer invoices, invoice producer seals and special anti-counterfeiting products for invoices;

(2) Receiving, issuing, storing, carrying, mailing or transporting invoices printed, forged, altered, illegally obtained or abolished without authorization;

(three) the use of invoices;

(4) Expanding the scope of use of invoices;

(5) Replace invoices with other vouchers.

The tax authorities shall provide convenient channels for inquiring the authenticity of invoices.

Twenty-fifth, except for special circumstances stipulated by the competent tax authorities in the State Council, invoices are only used by purchasing units and individuals in this province, autonomous region and municipality directly under the central government.

The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government may stipulate the methods for issuing invoices across cities and counties.