False invoicing is false invoicing, which is illegal. Legal basis: Article 37 of the Measures for the Administration of Invoices in People's Republic of China (PRC) violates the provisions of the second paragraph of Article 22 of these Measures and falsely issues invoices, and the illegal income shall be confiscated by the tax authorities. If the amount of false issuance is less than 6,543,800 yuan+0,000 yuan, a fine of less 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. If a crime is constituted, criminal responsibility shall be investigated according to law. Whoever issues invoices illegally shall be punished in accordance with the provisions of the preceding paragraph.