In violation of the provisions of the second paragraph of article twenty-second, the tax authorities shall confiscate the illegal income; The false issuance amount is 10000.
A fine of not more than 50,000 yuan may be imposed; If the amount of false issuance exceeds 6,543,800 yuan, a fine of 50,000 yuan to 500,000 yuan shall be imposed.
Fines; If a crime is constituted, criminal responsibility shall be investigated according to law.
Extended data:
I. Overview of False Invoicing
The crime of falsely issuing special invoices for value-added tax is used to defraud export tax refund and tax deduction invoices. It refers to the act of falsely issuing special invoices for value-added tax for others or for oneself, or introducing others to falsely issue special invoices for value-added tax or other acts used to defraud export tax refund and tax deduction invoices.
Falsely issuing ordinary invoices refers to making out ordinary invoices for others, for oneself and for others in violation of the provisions of the state tax collection and management on invoices, introducing others to falsely issue enterprise costs, resulting in reduced profits and less payment of enterprise income tax.
Two, illegal invoicing, and false invoicing bear the same legal responsibility.
For a long time, there has been a misunderstanding that illegal invoicing is only a minor violation. In essence, invoicing and false invoicing are both invoices that are inconsistent with actual business conditions. The revised Measures for the Administration of Invoices clearly stipulates that illegal invoicing will be punished according to the punishment method of false invoicing.
Baidu Encyclopedia: "People's Republic of China (PRC) Invoice Management Measures"