1. Does it matter if the special ticket address is issued to the wrong address?
1. It generally doesn't matter if the ticket is issued to the wrong address. If the invoice cannot be authenticated or the taxpayer identification number authentication is inconsistent due to an address error alone, the special invoice shall not be used as a deduction voucher for VAT input tax.
2. Legal basis: Article 21 of the "Interim Regulations of the People's Republic of China on Value-Added Tax", taxpayers who engage in taxable sales shall claim VAT from The purchaser of the special invoice issues a special value-added tax invoice, and indicates the sales volume and output tax amount on the special value-added tax invoice.
Special value-added tax invoices shall not be issued under any of the following circumstances:
1. The purchaser of taxable sales is an individual consumer;
2. Tax exemption regulations apply to taxable sales.
2. What are the criteria for identifying false VAT invoices
1. I have no commodity trading activities, but use invoices to make false invoices for others.
2. Use the invoices you hold and use them later.
3. The act of asking or tricking others into issuing false invoices for oneself.
4. Criminal acts that play a role in matchmaking, organizing and planning in the criminal process of false invoice issuance.
Falsely issuing special VAT invoices or other invoices used to defraud export tax refunds or tax deductions,Whoever has falsely overpaid taxes shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; A fine of not less than RMB 50,000 but not more than RMB 500,000; if the amount of falsely claimed taxes is huge or there are other particularly serious circumstances, the sentence shall be not less than 10 years of fixed-term imprisonment or life imprisonment and a fine of not less than RMB 50,000 but not more than RMB 500,000, or confiscation of property. .
I hope the above content will be helpful to you. If you have other questions, you can click the button below for consultation, or go to the Legal Savior Network to consult a professional lawyer.