Of course, it is tax evasion, not invoicing, concealing actual income, and setting up off-balance sheet accounts. This is the most common phenomenon of invoice tax evasion at present, especially in private small service industries such as catering and entertainment. Failure to invoice does not mean tax evasion, only those who declare tax payment are tax evasion; In other words, the part that is not invoiced, as long as it reflects income and pays taxes according to regulations, is not tax evasion. The act of not issuing invoices is not illegal in itself, but refusing to issue invoices may be suspected of being illegal. Merchants are reluctant to issue invoices for the simple reason of tax evasion. Because the tax paid by the operator is determined according to the amount of operating income, the invoice is a basis for operation. Here is a description of whether merchants will be fined if they don't invoice.

Measures for the Administration of Invoices in People's Republic of China (PRC) Article 20 Units and individuals that sell goods, provide services and engage in other business activities shall collect money from outside, and the payee shall issue invoices to the payer. Article 36 stipulates that acts violating the provisions on invoice management include: (1) printing invoices or making special anti-counterfeiting products for invoices in violation of regulations; (2) Failing to receive and purchase invoices in accordance with regulations; (3) Failing to issue invoices in accordance with regulations; (4) Failing to obtain invoices in accordance with regulations; (5) Failing to keep invoices in accordance with regulations; (six) failing to accept the inspection by the tax authorities in accordance with the provisions. Units and individuals that commit one of the acts listed in the preceding paragraph shall be ordered by the tax authorities to make corrections within a time limit, their illegal income shall be confiscated, and they may be fined not more than 10,000 yuan. Whoever commits two or more acts listed in the preceding paragraph may be punished separately.