变形之一:大头小尾所谓“大头”,就是发票面上的金额大;所谓“小尾”,则是发票存根留下的金额小。“大头”送顾客,“小尾”留自己。这样既可以取悦顾客,又可偷税逃税,因而成了一些单位和个人的“生财之道”。1992年5月底,沿海某县,有群众举报一家电器商店经常开大头小尾的发票。该县成立专门的班子调查此事。原来,这家商店自1991年1月至1992年5月共售出300台彩电和280台空调,价值130万,而发票上仅有580台电扇,价值15万,悬殊达115万。该县以此为突破口,又查出全县有27家商店开大头小尾发票,共偷税54万余元。变形之二:偷梁换柱在一些商场、商店和小烟酒店常可以看到这样的情景:顾客明明买的是烟、酒、副食品或床上用品,而发票上却堂而皇之地写着生产用品或办公用品的名称。在税务部门进行的检查中,不断发现把购买吸尘器、沙发、桌椅写成汽车配件的。一些个体旅店和集体旅店,为招徕顾客,将顾客在住宿期间的就餐 One of the deformation: the bulk of small tail The so-called “bulk” is the amount of the invoice face large; the so-called “small tail” is the invoice stub left a small amount. “Big” to send customers, “Little Tail” stay yourself. This will not only please customers but also tax evasion and tax evasion, thus becoming a means of making money for some units and individuals. By the end of May 1992, a county along the coast, there are people report an appliance store often open large tail small invoice. The county set up a special team to investigate the matter. It turned out that the store from January 1991 to May 1992 sold 300 sets of color TV and 280 air conditioners worth 1.3 million, while the invoice only 580 fans worth 150,000, the difference of 115 million. The county took this as a breakthrough, but also found that the county has 27 shops open small tail invoices, a total of 54 million yuan tax evasion. Transfiguration of the second: change the way In some shopping malls, shops and small smoke hotel can often see such a scene: Customers obviously bought cigarettes, wine, non-staple food or bedding, and invoices but openly said the production supplies or office supplies The name. In the inspection conducted by the taxation department, it was found continuously that the purchase of vacuum cleaners, sofas, desks and chairs as automobile parts. Some individual hotels and group hotels, in order to attract customers, customers will be dining during the stay