North Port District IRS called for the tax, business people when selling goods or services, according to the law should be open to deliver real unified invoice the buyer, do not jump uniform invoice, and when buying goods or services, should also get practical Uniform invoice transaction object, Taipei, do not hold "to acquire an invoice like" misconception to avoid violation of the relevant tax law, such as violations against leakage, as soon as possible in accordance with the provisions of the tax Collection law 1 Article 48, in before the report is not without investigation or automatically make a report and pay the tax and interest drain to avoid being seized and punished.

The exemplified, such as methyl acetate, business people and sales of business people, business people and then ethyl propionate sales and downstream business people, according to the original transaction flow of goods A business person should open sales invoices to B business people, and then by B business people open sales invoices to prop business people, business people are the results of a business man with acetic invoice request directly to prop business people, this is a common industry jump invoicing tax evasion patterns, wherein a business person is not truthful open a GUI to B business people, should give vouchers Failing provisions shall be punished; acetate propionate business people business person shall obtain uniform invoice, but made no actual transaction object a business man opened the unified invoice declaration as proof buckle offset tax items shall, in addition to their credentials and may not deduct the output tax deductible portion of business tax retroactive, the false and should be in accordance with the input tax shall be punished, but it does have been identified and the fact that the purchase of the vouchers determined by the actual sales of profit-seeking enterprise delivered and actual sales of profit-seeking enterprise has overdue tax law Punisher, exempt from punishment; B business people involved to leak into the drain pin, their purchase Failing to fix a certificate part, shall be punished by a fine behavior another drain opening unified sales invoices and sales part of the short message should be in accordance with the provisions of overdue tax and penalties.