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我局于2023年3月14日对你公司作出《税务处理决定书》(明税稽处[2023]7号)，由于你公司失联，在直接、委托、留置、邮寄均无法送达的情况下，根据《中华人民共和国税收征收管理法实施细则》第一百零六条第二款规定，将该文书予以公告送达，自公告之日起满30日视为送达。
国家税务总局三明市税务局稽查局
2023年3月24日
国家税务总局三明市税务局稽查局
税务处理决定书
明税稽处〔2023〕7号
清流县丰福汽车销售有限公司：（纳税人识别号：91350423MA33NAC8XH）
我局于2022年12月21日至2023年3月13日对你公司（地址：福建省三明市清流县龙津镇碧林北路669-2号）2020年3月1日至2020年7月1日涉嫌虚开机动车发票情况进行了检查，违法事实及处理决定如下：
一、 违法事实
（一）你公司虚假注册登记地址和生产经营地址，为“空壳企业”，走逃（失联）
2023年1月12日，检查人员到你公司注册登记地址和生产经营地址“福建省三明市清流县龙津镇碧林北路669-2号”实地核查，未找到你公司，该地址为清流县迎屏佳苑小区的一个店面，该店面未装修，空置，未有任何人经营，也未发现清流县丰福汽车销售有限公司的名称标识；检查人员拨打你公司法定代表人、财务负责人、办税人谢洪波联系电话：13265155407，提示“您好，您拨打的号码是空号”，无法联系到谢洪波；主管税务机关核实确认并出具的非正常户认定证明, 显示你公司2021年1月2日被认定为非正常户，认定原因：纳税人负有纳税申报义务，但连续三个月所有税种均未进行纳税申报；福建省三明市中级人民法院刑事判决书（（2021）闽04刑终38号）第8页：“经查，谢洪波在侦查阶段供称，其注册清流丰福汽车销售公司时有去碧林路看过，店面都没有装修，公司没有办公场所、工作人员，也没有经营活动，其也没有到过这家公司上过班”；2023年1月12日15时51分,通过国家税务总局三明市税务局门户网站信息公开栏，公告发布《关于送达清流县丰福汽车销售有限公司<税务检查通知书>的公告》送达《税务检查通知书》，至《税务检查通知书》公告送达期限结束，你公司未与我局联系，或到我局配合税务检查。
以上证据资料证实你公司为“空壳企业”，走逃（失联）。
（二）法院判决书认定的虚开发票犯罪事实
福建省清流县人民法院刑事判决书（（2020）闽0423刑初114号）第9页：“（四）2020年3月14日，被告人陈伟杰安排被告人谢洪波在清流县市场监督管理局注册成立清流县丰福汽车销售有限公司，该公司法定代表人、财务负责人及办税人员均为谢洪波。2020年3月至5月期间，陈伟杰、谢洪波多次从国家税务总局清流县税务局领取发票共计304份，其中：增值税专用发票5份，机动车销售统一发票299份，并按照被告人詹学彬安排，由陈伟杰或谢洪波通过快递将空白的机动车销售统一发票寄到山东省济南市历下区南湖花苑东门刘明振（另案处理）处。发票寄出后，共被开具260份，其中作废2份。扣除作废发票，被开具价税总额合计63320274元，其中：金额56035640.69元，增值税税额7284633.31元，增值税专用发票未开具”、第14页：“综上所述，本院认为，被告人詹学彬、黄财修、陈伟杰、谢洪波违反国家发票管理规定，通过注册汽车销售公司，在无实际经营的情况下虚开发票或者介绍他人虚开发票，其中：詹学彬、黄财修虚开发票涉案金额达75735035元，陈伟杰虚开发票涉案金额达69319485元，谢洪波虚开发票涉案金额64961374元，情节特别严重，其四人行为均已构成虚开发票罪，公诉机关指控的罪名成立”、第15页：“四、被告人谢洪波犯虚开发票罪，判处有期徒刑一年二个月，并处罚金人民币二万元”。福建省三明市中级人民法院刑事判决书（（2021）闽04刑终38号）第8页：“本院认为，上诉人谢洪波、原审被告人詹学彬、黄财修、陈伟杰违反国家发票管理规定，虚开发票或者介绍他人虚开发票，詹学彬、黄财修涉案金额达75735035元，陈伟杰涉案金额达69319485元，谢洪波涉案金额64961374元，情节特别严重，四人的行为均已构成虚开发票罪”、第9页：“二、撤销福建省清流县人民法院（2020）闽0423刑初114号刑事判决第四项，即四、被告人谢洪波犯虚开发票罪，判处有期徒刑一年二个月，并处罚金人民币二万元。三、上述人（原审被告人）谢洪波犯虚开发票罪，判处有期徒刑十个月，并处罚金人民币二万元”。
（三）福建省税收风险管理平台系统核对情况
经查询福建省税收风险管理平台系统核对，查询结果显示：你公司2020年3月至5月领取发票共计304份，其中：增值税专用发票5份，机动车销售统一发票299份；2020年4月至5月你公司共开具机动车销售统一发票256份，其中正常发票254份，作废发票2份，254份正常发票合计金额55192277.86元，税额7174996.14元，价税合计62367274元；发票代码135041920001，发票号码10026370-10026373四份机动车销售统一发票你公司已开具被公安机关收缴，合计金额843362.83元，税额109637.17元，价税合计953000元，未上传至税务机关增值税发票电子底账系统，已被国家税务总局清流县税务局认定为失控发票；你公司领取的增值税专用发票5份及尚未开具的机动车销售统一发票39份均已被国家税务总局清流县税务局认定为失控发票。
综上，谢洪波虚假注册清流县丰福汽车销售有限公司，在未实际销售汽车的情况下，为他人虚开机动车销售统一发票，共计258份，合计金额56035640.69元，税额7284633.31元，价税合计63320274元，该行为违反了《中华人民共和国发票管理办法》的规定，已构成虚开发票的违法行为。以上258份机动车销售统一发票具体情况如下：
|
序号 |
发票代码 |
发票号码 |
开票日期 |
金额 |
税额 |
|
1 |
135041920001 |
10025888 |
2020-04-01 |
103362.83 |
13437.17 |
|
2 |
135041920001 |
10025889 |
2020-04-01 |
164601.77 |
21398.23 |
|
3 |
135041920001 |
10025899 |
2020-04-01 |
193805.31 |
25194.69 |
|
4 |
135041920001 |
10025891 |
2020-04-01 |
115044.25 |
14955.75 |
|
5 |
135041920001 |
10025890 |
2020-04-01 |
115044.25 |
14955.75 |
|
6 |
135041920001 |
10025894 |
2020-04-01 |
199115.04 |
25884.96 |
|
7 |
135041920001 |
10025900 |
2020-04-01 |
248584.07 |
32315.93 |
|
8 |
135041920001 |
10025898 |
2020-04-01 |
193805.31 |
25194.69 |
|
9 |
135041920001 |
10025895 |
2020-04-01 |
231858.41 |
30141.59 |
|
10 |
135041920001 |
10025892 |
2020-04-01 |
458407.08 |
59592.92 |
|
11 |
135041920001 |
10025893 |
2020-04-01 |
451327.43 |
58672.57 |
|
12 |
135041920001 |
10025897 |
2020-04-01 |
867256.64 |
112743.36 |
|
13 |
135041920001 |
10025896 |
2020-04-01 |
113982.3 |
14817.7 |
|
14 |
135041920001 |
10025901 |
2020-04-01 |
255752.21 |
33247.79 |
|
15 |
135041920001 |
10025903 |
2020-04-01 |
265929.2 |
34570.8 |
|
16 |
135041920001 |
10025902 |
2020-04-01 |
184778.76 |
24021.24 |
|
17 |
135041920001 |
10025905 |
2020-04-01 |
153097.35 |
19902.65 |
|
18 |
135041920001 |
10025906 |
2020-04-01 |
269026.55 |
34973.45 |
|
19 |
135041920001 |
10025907 |
2020-04-01 |
303539.82 |
39460.18 |
|
20 |
135041920001 |
10025911 |
2020-04-01 |
265486.73 |
34513.27 |
|
21 |
135041920001 |
10025912 |
2020-04-01 |
238938.05 |
31061.95 |
|
22 |
135041920001 |
10025908 |
2020-04-01 |
153893.81 |
20006.19 |
|
23 |
135041920001 |
10025909 |
2020-04-01 |
193805.31 |
25194.69 |
|
24 |
135041920001 |
10025910 |
2020-04-01 |
353982.3 |
46017.7 |
|
25 |
135041920001 |
10025904 |
2020-04-01 |
100707.96 |
13092.04 |
|
26 |
135041920001 |
10025933 |
2020-04-08 |
159292.04 |
20707.96 |
|
27 |
135041920001 |
10025934 |
2020-04-08 |
256637.17 |
33362.83 |
|
28 |
135041920001 |
10025935 |
2020-04-08 |
125663.72 |
16336.28 |
|
29 |
135041920001 |
10025954 |
2020-04-09 |
159292.04 |
20707.96 |
|
30 |
135041920001 |
10025952 |
2020-04-09 |
867256.64 |
112743.36 |
|
31 |
135041920001 |
10025953 |
2020-04-09 |
100884.96 |
13115.04 |
|
32 |
135041920001 |
10025955 |
2020-04-09 |
106017.7 |
13782.3 |
|
33 |
135041920001 |
10025957 |
2020-04-09 |
92035.4 |
11964.6 |
|
34 |
135041920001 |
10025956 |
2020-04-09 |
94513.27 |
12286.73 |
|
35 |
135041920001 |
10025938 |
2020-04-09 |
141415.93 |
18384.07 |
|
36 |
135041920001 |
10025943 |
2020-04-09 |
159292.04 |
20707.96 |
|
37 |
135041920001 |
10025947 |
2020-04-09 |
176991.15 |
23008.85 |
|
38 |
135041920001 |
10025950 |
2020-04-09 |
213539.82 |
27760.18 |
|
39 |
135041920001 |
10025951 |
2020-04-09 |
247787.61 |
32212.39 |
|
40 |
135041920001 |
10025939 |
2020-04-09 |
176902.65 |
22997.35 |
|
41 |
135041920001 |
10025948 |
2020-04-09 |
646017.7 |
83982.3 |
|
42 |
135041920001 |
10025941 |
2020-04-09 |
115044.25 |
14955.75 |
|
43 |
135041920001 |
10025940 |
2020-04-09 |
99911.5 |
12988.5 |
|
44 |
135041920001 |
10025944 |
2020-04-09 |
106194.69 |
13805.31 |
|
45 |
135041920001 |
10025946 |
2020-04-09 |
194690.27 |
25309.73 |
|
46 |
135041920001 |
10025942 |
2020-04-09 |
207964.6 |
27035.4 |
|
47 |
135041920001 |
10025949 |
2020-04-09 |
213539.82 |
27760.18 |
|
48 |
135041920001 |
10025945 |
2020-04-09 |
120353.98 |
15646.02 |
|
49 |
135041920001 |
10025936 |
2020-04-09 |
99115.04 |
12884.96 |
|
50 |
135041920001 |
10025937 |
2020-04-09 |
598230.09 |
77769.91 |
|
51 |
135041920001 |
10025969 |
2020-04-12 |
187477.88 |
24372.12 |
|
52 |
135041920001 |
10025970 |
2020-04-12 |
207964.6 |
27035.4 |
|
53 |
135041920001 |
10025968 |
2020-04-12 |
207964.6 |
27035.4 |
|
54 |
135041920001 |
10025971 |
2020-04-12 |
207964.6 |
27035.4 |
|
55 |
135041920001 |
10025983 |
2020-04-12 |
230088.5 |
29911.5 |
|
56 |
135041920001 |
10025972 |
2020-04-12 |
298938.05 |
38861.95 |
|
57 |
135041920001 |
10025984 |
2020-04-12 |
177256.64 |
23043.36 |
|
58 |
135041920001 |
10025974 |
2020-04-12 |
104159.29 |
13540.71 |
|
59 |
135041920001 |
10025975 |
2020-04-12 |
746902.65 |
97097.35 |
|
60 |
135041920001 |
10025973 |
2020-04-12 |
97345.13 |
12654.87 |
|
61 |
135041920001 |
10025976 |
2020-04-12 |
281415.93 |
36584.07 |
|
62 |
135041920001 |
10025987 |
2020-04-12 |
168849.56 |
21950.44 |
|
63 |
135041920001 |
10025988 |
2020-04-12 |
184856.64 |
24031.36 |
|
64 |
135041920001 |
10025986 |
2020-04-12 |
519026.55 |
67473.45 |
|
65 |
135041920001 |
10025979 |
2020-04-12 |
575221.24 |
74778.76 |
|
66 |
135041920001 |
10025977 |
2020-04-12 |
366371.68 |
47628.32 |
|
67 |
135041920001 |
10025978 |
2020-04-12 |
95575.22 |
12424.78 |
|
68 |
135041920001 |
10025982 |
2020-04-12 |
289823.01 |
37676.99 |
|
69 |
135041920001 |
10025980 |
2020-04-12 |
212389.38 |
27610.62 |
|
70 |
135041920001 |
10025981 |
2020-04-12 |
132743.36 |
17256.64 |
|
71 |
135041920001 |
10025989 |
2020-04-13 |
192035.4 |
24964.6 |
|
72 |
135041920001 |
10025990 |
2020-04-13 |
271150.44 |
35249.56 |
|
73 |
135041920001 |
10025985 |
2020-04-12 |
105309.73 |
13690.27 |
|
74 |
135041920001 |
10025991 |
2020-04-13 |
176814.16 |
22985.84 |
|
75 |
135041920001 |
10025992 |
2020-04-13 |
132743.36 |
17256.64 |
|
76 |
135041920001 |
10026320 |
2020-05-12 |
194690.27 |
25309.73 |
|
77 |
135041920001 |
10026156 |
2020-05-08 |
101769.91 |
13230.09 |
|
78 |
135041920001 |
10026159 |
2020-05-08 |
196238.94 |
25511.06 |
|
79 |
135041920001 |
10026163 |
2020-05-08 |
341592.92 |
44407.08 |
|
80 |
135041920001 |
10026165 |
2020-05-08 |
101769.91 |
13230.09 |
|
81 |
135041920001 |
10026160 |
2020-05-08 |
300707.96 |
39092.04 |
|
82 |
135041920001 |
10026158 |
2020-05-08 |
143185.84 |
18614.16 |
|
83 |
135041920001 |
10026161 |
2020-05-08 |
221238.94 |
28761.06 |
|
84 |
135041920001 |
10026162 |
2020-05-08 |
122123.89 |
15876.11 |
|
85 |
135041920001 |
10026142 |
2020-05-08 |
194690.27 |
25309.73 |
|
86 |
135041920001 |
10026147 |
2020-05-08 |
144247.79 |
18752.21 |
|
87 |
135041920001 |
10026143 |
2020-05-08 |
121061.95 |
15738.05 |
|
88 |
135041920001 |
10026139 |
2020-05-08 |
212991.15 |
27688.85 |
|
89 |
135041920001 |
10026144 |
2020-05-08 |
213274.34 |
27725.66 |
|
90 |
135041920001 |
10026145 |
2020-05-08 |
113097.35 |
14702.65 |
|
91 |
135041920001 |
10026146 |
2020-05-08 |
104424.78 |
13575.22 |
|
92 |
135041920001 |
10026140 |
2020-05-08 |
267256.64 |
34743.36 |
|
93 |
135041920001 |
10026141 |
2020-05-08 |
194690.27 |
25309.73 |
|
94 |
135041920001 |
10026151 |
2020-05-08 |
115044.25 |
14955.75 |
|
95 |
135041920001 |
10026164 |
2020-05-08 |
93716.81 |
12183.19 |
|
96 |
135041920001 |
10026157 |
2020-05-08 |
153362.83 |
19937.17 |
|
97 |
135041920001 |
10026155 |
2020-05-08 |
168849.56 |
21950.44 |
|
98 |
135041920001 |
10026150 |
2020-05-08 |
309734.51 |
40265.49 |
|
99 |
135041920001 |
10026154 |
2020-05-08 |
102654.87 |
13345.13 |
|
100 |
135041920001 |
10026185 |
2020-05-08 |
108849.56 |
14150.44 |
|
101 |
135041920001 |
10026186 |
2020-05-08 |
147699.12 |
19200.88 |
|
102 |
135041920001 |
10026187 |
2020-05-08 |
104336.28 |
13563.72 |
|
103 |
135041920001 |
10026188 |
2020-05-08 |
98938.05 |
12861.95 |
|
104 |
135041920001 |
10026173 |
2020-05-08 |
126548.67 |
16451.33 |
|
105 |
135041920001 |
10026174 |
2020-05-08 |
129203.54 |
16796.46 |
|
106 |
135041920001 |
10026166 |
2020-05-08 |
149469.03 |
19430.97 |
|
107 |
135041920001 |
10026175 |
2020-05-08 |
106194.69 |
13805.31 |
|
108 |
135041920001 |
10026167 |
2020-05-08 |
108849.56 |
14150.44 |
|
109 |
135041920001 |
10026168 |
2020-05-08 |
292035.4 |
37964.6 |
|
110 |
135041920001 |
10026176 |
2020-05-08 |
271150.44 |
35249.56 |
|
111 |
135041920001 |
10026177 |
2020-05-08 |
185840.71 |
24159.29 |
|
112 |
135041920001 |
10026172 |
2020-05-08 |
148672.57 |
19327.43 |
|
113 |
135041920001 |
10026169 |
2020-05-08 |
318584.07 |
41415.93 |
|
114 |
135041920001 |
10026171 |
2020-05-08 |
107964.6 |
14035.4 |
|
115 |
135041920001 |
10026170 |
2020-05-08 |
160619.47 |
20880.53 |
|
116 |
135041920001 |
10026178 |
2020-05-08 |
96283.19 |
12516.81 |
|
117 |
135041920001 |
10026181 |
2020-05-08 |
122123.89 |
15876.11 |
|
118 |
135041920001 |
10026182 |
2020-05-08 |
308584.07 |
40115.93 |
|
119 |
135041920001 |
10026152 |
2020-05-08 |
113097.35 |
14702.65 |
|
120 |
135041920001 |
10026183 |
2020-05-08 |
106194.69 |
13805.31 |
|
121 |
135041920001 |
10026184 |
2020-05-08 |
199115.04 |
25884.96 |
|
122 |
135041920001 |
10026179 |
2020-05-08 |
309734.51 |
40265.49 |
|
123 |
135041920001 |
10026149 |
2020-05-08 |
707964.6 |
92035.4 |
|
124 |
135041920001 |
10026153 |
2020-05-08 |
191150.44 |
24849.56 |
|
125 |
135041920001 |
10026180 |
2020-05-08 |
105309.73 |
13690.27 |
|
126 |
135041920001 |
10026189 |
2020-05-08 |
133628.32 |
17371.68 |
|
127 |
135041920001 |
10026190 |
2020-05-08 |
206194.69 |
26805.31 |
|
128 |
135041920001 |
10026148 |
2020-05-08 |
297376.99 |
38659.01 |
|
129 |
135041920001 |
10026248 |
2020-05-10 |
340707.96 |
44292.04 |
|
130 |
135041920001 |
10026205 |
2020-05-09 |
166371.68 |
21628.32 |
|
131 |
135041920001 |
10026206 |
2020-05-09 |
550000 |
71500 |
|
132 |
135041920001 |
10026240 |
2020-05-10 |
222123.89 |
28876.11 |
|
133 |
135041920001 |
10026238 |
2020-05-10 |
212389.38 |
27610.62 |
|
134 |
135041920001 |
10026243 |
2020-05-10 |
132743.36 |
17256.64 |
|
135 |
135041920001 |
10026236 |
2020-05-10 |
184070.8 |
23929.2 |
|
136 |
135041920001 |
10026241 |
2020-05-10 |
97345.13 |
12654.87 |
|
137 |
135041920001 |
10026237 |
2020-05-10 |
241504.42 |
31395.58 |
|
138 |
135041920001 |
10026244 |
2020-05-10 |
415663.72 |
54036.28 |
|
139 |
135041920001 |
10026242 |
2020-05-10 |
353982.3 |
46017.7 |
|
140 |
135041920001 |
10026239 |
2020-05-10 |
179646.02 |
23353.98 |
|
141 |
135041920001 |
10026234 |
2020-05-10 |
141592.92 |
18407.08 |
|
142 |
135041920001 |
10026235 |
2020-05-10 |
147610.62 |
19189.38 |
|
143 |
135041920001 |
10026209 |
2020-05-09 |
110619.47 |
14380.53 |
|
144 |
135041920001 |
10026210 |
2020-05-09 |
109292.04 |
14207.96 |
|
145 |
135041920001 |
10026211 |
2020-05-09 |
95575.22 |
12424.78 |
|
146 |
135041920001 |
10026201 |
2020-05-09 |
159292.04 |
20707.96 |
|
147 |
135041920001 |
10026202 |
2020-05-09 |
115044.25 |
14955.75 |
|
148 |
135041920001 |
10026203 |
2020-05-09 |
230796.46 |
30003.54 |
|
149 |
135041920001 |
10026212 |
2020-05-09 |
100000 |
13000 |
|
150 |
135041920001 |
10026213 |
2020-05-09 |
146902.65 |
19097.35 |
|
151 |
135041920001 |
10026214 |
2020-05-09 |
161061.95 |
20938.05 |
|
152 |
135041920001 |
10026191 |
2020-05-09 |
342389.38 |
44510.62 |
|
153 |
135041920001 |
10026204 |
2020-05-09 |
107787.61 |
14012.39 |
|
154 |
135041920001 |
10026215 |
2020-05-09 |
113274.34 |
14725.66 |
|
155 |
135041920001 |
10026216 |
2020-05-09 |
111327.43 |
14472.57 |
|
156 |
135041920001 |
10026192 |
2020-05-09 |
504424.78 |
65575.22 |
|
157 |
135041920001 |
10026193 |
2020-05-09 |
152212.39 |
19787.61 |
|
158 |
135041920001 |
10026194 |
2020-05-09 |
133451.33 |
17348.67 |
|
159 |
135041920001 |
10026195 |
2020-05-09 |
639823.01 |
83176.99 |
|
160 |
135041920001 |
10026196 |
2020-05-09 |
132654.87 |
17245.13 |
|
161 |
135041920001 |
10026197 |
2020-05-09 |
327433.63 |
42566.37 |
|
162 |
135041920001 |
10026245 |
2020-05-10 |
724601.77 |
94198.23 |
|
163 |
135041920001 |
10026198 |
2020-05-09 |
106194.69 |
13805.31 |
|
164 |
135041920001 |
10026250 |
2020-05-10 |
129203.54 |
16796.46 |
|
165 |
135041920001 |
10026199 |
2020-05-09 |
199115.04 |
25884.96 |
|
166 |
135041920001 |
10026247 |
2020-05-10 |
298672.57 |
38827.43 |
|
167 |
135041920001 |
10026200 |
2020-05-09 |
97345.13 |
12654.87 |
|
168 |
135041920001 |
10026246 |
2020-05-10 |
190973.45 |
24826.55 |
|
169 |
135041920001 |
10026249 |
2020-05-10 |
89380.53 |
11619.47 |
|
170 |
135041920001 |
10026217 |
2020-05-09 |
133451.33 |
17348.67 |
|
171 |
135041920001 |
10026208 |
2020-05-09 |
115929.2 |
15070.8 |
|
172 |
135041920001 |
10026225 |
2020-05-10 |
104336.28 |
13563.72 |
|
173 |
135041920001 |
10026226 |
2020-05-10 |
111504.42 |
14495.58 |
|
174 |
135041920001 |
10026227 |
2020-05-10 |
113097.35 |
14702.65 |
|
175 |
135041920001 |
10026230 |
2020-05-10 |
188495.58 |
24504.42 |
|
176 |
135041920001 |
10026218 |
2020-05-10 |
106194.69 |
13805.31 |
|
177 |
135041920001 |
10026219 |
2020-05-10 |
185840.71 |
24159.29 |
|
178 |
135041920001 |
10026231 |
2020-05-10 |
458407.08 |
59592.92 |
|
179 |
135041920001 |
10026220 |
2020-05-10 |
175221.24 |
22778.76 |
|
180 |
135041920001 |
10026221 |
2020-05-10 |
119469.03 |
15530.97 |
|
181 |
135041920001 |
10026207 |
2020-05-09 |
116814.16 |
15185.84 |
|
182 |
135041920001 |
10026233 |
2020-05-10 |
761061.95 |
98938.05 |
|
183 |
135041920001 |
10026223 |
2020-05-10 |
154867.26 |
20132.74 |
|
184 |
135041920001 |
10026229 |
2020-05-10 |
805309.73 |
104690.27 |
|
185 |
135041920001 |
10026232 |
2020-05-10 |
168141.59 |
21858.41 |
|
186 |
135041920001 |
10026224 |
2020-05-10 |
95575.22 |
12424.78 |
|
187 |
135041920001 |
10026228 |
2020-05-10 |
147610.62 |
19189.38 |
|
188 |
135041920001 |
10026322 |
2020-05-12 |
118495.58 |
15404.42 |
|
189 |
135041920001 |
10026323 |
2020-05-12 |
334513.27 |
43486.73 |
|
190 |
135041920001 |
10026330 |
2020-05-12 |
200884.96 |
26115.04 |
|
191 |
135041920001 |
10026324 |
2020-05-12 |
283185.84 |
36814.16 |
|
192 |
135041920001 |
10026336 |
2020-05-12 |
206345.13 |
26824.87 |
|
193 |
135041920001 |
10026333 |
2020-05-12 |
122831.86 |
15968.14 |
|
194 |
135041920001 |
10026328 |
2020-05-12 |
105309.73 |
13690.27 |
|
195 |
135041920001 |
10026334 |
2020-05-12 |
176991.15 |
23008.85 |
|
196 |
135041920001 |
10026331 |
2020-05-12 |
398230.09 |
51769.91 |
|
197 |
135041920001 |
10026332 |
2020-05-12 |
177522.12 |
23077.88 |
|
198 |
135041920001 |
10026325 |
2020-05-12 |
130088.5 |
16911.5 |
|
199 |
135041920001 |
10026329 |
2020-05-12 |
128141.59 |
16658.41 |
|
200 |
135041920001 |
10026326 |
2020-05-12 |
104955.75 |
13644.25 |
|
201 |
135041920001 |
10026327 |
2020-05-12 |
159115.04 |
20684.96 |
|
202 |
135041920001 |
10026352 |
2020-05-12 |
153362.83 |
19937.17 |
|
203 |
135041920001 |
10026356 |
2020-05-12 |
95575.22 |
12424.78 |
|
204 |
135041920001 |
10026348 |
2020-05-12 |
161061.95 |
20938.05 |
|
205 |
135041920001 |
10026353 |
2020-05-12 |
153362.83 |
19937.17 |
|
206 |
135041920001 |
10026349 |
2020-05-12 |
469026.55 |
60973.45 |
|
207 |
135041920001 |
10026351 |
2020-05-12 |
101681.42 |
13218.58 |
|
208 |
135041920001 |
10026354 |
2020-05-12 |
323893.81 |
42106.19 |
|
209 |
135041920001 |
10026350 |
2020-05-12 |
362831.86 |
47168.14 |
|
210 |
135041920001 |
10026355 |
2020-05-12 |
215044.25 |
27955.75 |
|
211 |
135041920001 |
10026345 |
2020-05-12 |
235309.73 |
30590.27 |
|
212 |
135041920001 |
10026358 |
2020-05-12 |
135221.24 |
17578.76 |
|
213 |
135041920001 |
10026301 |
2020-05-12 |
151327.43 |
19672.57 |
|
214 |
135041920001 |
10026341 |
2020-05-12 |
441415.93 |
57384.07 |
|
215 |
135041920001 |
10026362 |
2020-05-12 |
131769.91 |
17130.09 |
|
216 |
135041920001 |
10026302 |
2020-05-12 |
159292.04 |
20707.96 |
|
217 |
135041920001 |
10026342 |
2020-05-12 |
164601.77 |
21398.23 |
|
218 |
135041920001 |
10026346 |
2020-05-12 |
96460.18 |
12539.82 |
|
219 |
135041920001 |
10026369 |
2020-05-12 |
247787.61 |
32212.39 |
|
220 |
135041920001 |
10026347 |
2020-05-12 |
196106.19 |
25493.81 |
|
221 |
135041920001 |
10026359 |
2020-05-12 |
125486.73 |
16313.27 |
|
222 |
135041920001 |
10026361 |
2020-05-12 |
93805.31 |
12194.69 |
|
223 |
135041920001 |
10026339 |
2020-05-12 |
152920.35 |
19879.65 |
|
224 |
135041920001 |
10026343 |
2020-05-12 |
102654.87 |
13345.13 |
|
225 |
135041920001 |
10026344 |
2020-05-12 |
276106.19 |
35893.81 |
|
226 |
135041920001 |
10026363 |
2020-05-12 |
699115.04 |
90884.96 |
|
227 |
135041920001 |
10026357 |
2020-05-12 |
355752.21 |
46247.79 |
|
228 |
135041920001 |
10026364 |
2020-05-12 |
94513.27 |
12286.73 |
|
229 |
135041920001 |
10026337 |
2020-05-12 |
280353.98 |
36446.02 |
|
230 |
135041920001 |
10026338 |
2020-05-12 |
883185.84 |
114814.16 |
|
231 |
135041920001 |
10026340 |
2020-05-12 |
318407.08 |
41392.92 |
|
232 |
135041920001 |
10026365 |
2020-05-12 |
157522.12 |
20477.88 |
|
233 |
135041920001 |
10026366 |
2020-05-12 |
113097.35 |
14702.65 |
|
234 |
135041920001 |
10026367 |
2020-05-12 |
238938.05 |
31061.95 |
|
235 |
135041920001 |
10026303 |
2020-05-12 |
159292.04 |
20707.96 |
|
236 |
135041920001 |
10026368 |
2020-05-12 |
300619.47 |
39080.53 |
|
237 |
135041920001 |
10026317 |
2020-05-12 |
205309.73 |
26690.27 |
|
238 |
135041920001 |
10026318 |
2020-05-12 |
203539.82 |
26460.18 |
|
239 |
135041920001 |
10026308 |
2020-05-12 |
352212.39 |
45787.61 |
|
240 |
135041920001 |
10026306 |
2020-05-12 |
250442.48 |
32557.52 |
|
241 |
135041920001 |
10026335 |
2020-05-12 |
322123.89 |
41876.11 |
|
242 |
135041920001 |
10026314 |
2020-05-12 |
203539.82 |
26460.18 |
|
243 |
135041920001 |
10026321 |
2020-05-12 |
290530.97 |
37769.03 |
|
244 |
135041920001 |
10026309 |
2020-05-12 |
97168.14 |
12631.86 |
|
245 |
135041920001 |
10026307 |
2020-05-12 |
115044.25 |
14955.75 |
|
246 |
135041920001 |
10026315 |
2020-05-12 |
203539.82 |
26460.18 |
|
247 |
135041920001 |
10026313 |
2020-05-12 |
205309.73 |
26690.27 |
|
248 |
135041920001 |
10026304 |
2020-05-12 |
159292.04 |
20707.96 |
|
249 |
135041920001 |
10026319 |
2020-05-12 |
196283.19 |
25516.81 |
|
250 |
135041920001 |
10026311 |
2020-05-12 |
97168.14 |
12631.86 |
|
251 |
135041920001 |
10026312 |
2020-05-12 |
203539.82 |
26460.18 |
|
252 |
135041920001 |
10026316 |
2020-05-12 |
203539.82 |
26460.18 |
|
253 |
135041920001 |
10026310 |
2020-05-12 |
116725.66 |
15174.34 |
|
254 |
135041920001 |
10026305 |
2020-05-12 |
159292.04 |
20707.96 |
|
255 |
135041920001 |
10026370 |
2020-05-13 |
353982.3 |
46017.70 |
|
256 |
135041920001 |
10026371 |
2020-05-13 |
115044.25 |
14955.75 |
|
257 |
135041920001 |
10026372 |
2020-05-13 |
139823.01 |
18176.99 |
|
258 |
135041920001 |
10026373 |
2020-05-13 |
234513.27 |
30486.73 |
二、 处理决定及依据
根据《中华人民共和国发票管理办法》(2019年3月2日中华人民共和国国务院令第709号修订)第二十二条第二款“任何单位和个人不得有下列虚开发票行为：（一）为他人、为自己开具与实际经营业务情况不符的发票”之规定，你公司开具的258份机动车销售统一发票，合计金额56035640.69元，税额7284633.31元，价税合计63320274元，属于虚开发票行为。
限你公司自收到本决定书之日起15日内按照规定进行相关账务调整。
你公司若同我局在纳税上有争议，必须先依照本决定的期限缴纳税款及滞纳金或者提供相应的担保，然后可自上述款项缴清或者提供相应担保被税务机关确认之日起六十日内依法向国家税务总局三明市税务局申请行政复议。
国家税务总局三明市税务局稽查局
2023年3月14日
