The crime of disrupting the invoice management is mainly the crime of obstructing the administration of the special invoices for VAT, which is an important part of the crime of endangering the tax collection and administration.
The first is VAT invoices, invoices to defraud export tax invoice. The so-called false, both in the absence of any commodity trading out of thin air to fill in, including in a certain commodity trading is not filled.
The so-called false for defrauding export tax rebates, tax deduction of other invoices, according to the current VAT system, is refers to the false waste materials acquisition of value-added tax invoices, cargo transport invoice, agricultural and sideline products purchasing invoice and import customs duty paid vouchers.
Followed by forgery and illegal sale, illegal purchase special invoices for value-added tax, to sell and buy forged special invoices for value-added tax, illegal manufacture, sell illegally manufacturing for defrauding export tax rebates, tax deduction other invoices. Illegal sale of other invoices used to cheat the export tax rebate, deduction of taxes.
Third is the illegal sale, illegal manufacture of ordinary invoices.