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一、虚假会计发票的表现形式 1.大头小尾发票。即发票联与存根联不符,发票联金额大于存根联金额,其结果商家可偷税,持发票联者因少给商家金额(实际支付数小于发票金额数)而从中渔利。 2.偷梁换柱发票。发票所列内容张冠李戴,买化妆品开药品,买高档香烟开食品、茶叶,购家电乱开买工具,私物公报,贪污集体资金。 3.“优质”服务发票。外出开会者除了住宾馆、吃“床”头以外,还要跑舞厅,玩卡拉OK,发纪念品等。宾馆、饭店
First, the manifestation of false accounting invoices 1. Big end small invoices. That is, the invoice link does not match the stub link, and the invoice link amount is greater than the stub link amount. As a result, the merchant may evade taxes, and the holder of the invoice may be taxed because the amount paid to the merchant is less (the actual payment amount is less than the invoice amount). 2. Stealing invoices. The contents listed in the invoice include Zhang Guan and Li Dai. They buy cosmetics to open medicines, buy high-end cigarettes to open food, tea, purchase appliances to buy goods indiscriminately, private articles, and corruption collective funds. 3. “Quality” service invoices. In addition to living in hotels and eating “beds,” people who are away from the meeting must also run ballrooms, play karaoke, and send souvenirs. Hotels and restaurants