if you know about the false opening, the accountant needs to bear the corresponding legal responsibility; if you don't know, you don't need to bear the legal responsibility.

There are three main categories of the crime of falsely issuing VAT invoices:

1. The first category is the tax authorities and their staff who have the right to sell special VAT invoices. In the total number of crimes of falsely issuing special invoices for value-added tax, this kind of crime accounts for a small proportion, but it still happens from time to time;

2. The second category is the units and individuals who are qualified as general VAT taxpayers. There are two situations for this subject to commit this crime: one is to issue a "big head and small tail" invoice for others in order to sell goods, or to ask others to falsely issue a special VAT invoice for themselves when purchasing goods in order to deduct more taxes. One is to use the special invoices for value-added tax received by the unit to collect the "billing fee" as a condition, and falsely write special invoices for value-added tax for others everywhere to reap huge profits;

3. The third category is the units and individuals who are not qualified as general VAT taxpayers. Some of these units and individuals have obtained special invoices for value-added tax through illegal means, such as theft, fraud, robbery and looting; Others get special VAT invoices by picking them up, giving them to others or transferring them to others, and then falsely write them out for profit. They use it falsely for different purposes, some for their own sake to cheat and evade taxes, etc. Some make false statements for others to obtain "billing fees" and so on.

to sum up, "criminal instructions are often an integral part of employees' daily work, or even most of them. Employees do not directly get a share of the benefits of crime by earning a relatively fixed salary. However, in the * * * accomplice crime, regardless of the division of labor and profit of the participants, as long as the participants understand the process and nature of the whole behavior and voluntarily cooperate with others to carry out the behavior, it will constitute a * * * accomplice crime and bear corresponding criminal responsibility.

Legal basis:

Article 22 of the Measures for the Administration of Invoices of the People's Republic of China

Invoices shall be issued in a lump sum in accordance with the prescribed time limit, sequence and columns, and stamped with special invoices.

No unit or individual may commit the following acts of falsely issuing invoices:

(1) Issuing invoices for others and for themselves that are inconsistent with the actual business conditions;

(2) asking others to issue invoices for themselves that are inconsistent with the actual business conditions;

(3) introducing others to issue invoices that are inconsistent with the actual business situation.

Article 37

In case of falsely issuing invoices in violation of the provisions of the second paragraph of Article 22 of these Measures, the illegal income shall be confiscated by the tax authorities; If the amount of false issuance is less than 1, yuan, a fine of less than 5, yuan may be imposed; If the amount of false issuance exceeds 1, yuan, a fine of 5, yuan to 5, 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.

Article 25 of the Criminal Law of the People's Republic of China

Whoever falsely makes out special invoices for value-added tax, invoices for defrauding export tax refund or tax deduction, or other invoices for defrauding export tax refund or tax deduction, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined not less than 2, yuan but not more than 2, yuan; If the amount of tax falsely made out is relatively large or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined not less than 5, yuan but not more than 5, yuan; Whoever falsely makes out a huge amount of tax or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 1 years or life imprisonment, and shall also be fined not less than 5, yuan but not more than 5, yuan or confiscated property.