According to the Criminal Law of the People's Republic of China, the provisions are as follows:
Article 205 Whoever falsely makes out special invoices for value-added tax or other invoices for defrauding export tax rebates 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 20,000 yuan but not more than 200,000 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 50,000 yuan but not more than 500,000 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 10 years or life imprisonment, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan or confiscated property.
Whoever commits the acts mentioned in the preceding paragraph to defraud the state of tax, if the amount is especially huge and the circumstances are especially serious, causing particularly heavy losses to the interests of the state, shall be sentenced to life imprisonment or death, and his property shall also be confiscated.
If a unit commits the crime specified in this article, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever falsely makes out a large amount of tax or has other serious circumstances shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years; 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 10 years or life imprisonment.
Falsely issuing special invoices for value-added tax or other invoices for defrauding export tax rebates and tax deduction refers to one of the acts of falsely issuing for others, for oneself, for others to falsely issue for themselves, and for introducing others.
Extended data
1. Invoices shall be issued according to the specified time limit, sequence and columns, all of which shall be issued in one lump sum and stamped with special invoices.
No unit or individual may have the following acts of falsely issuing invoices:
(a) for others, for their own invoices inconsistent with the actual business situation;
(two) let others issue invoices for themselves that are inconsistent with the actual business situation;
(three) introduce others to issue invoices that are inconsistent with the actual business situation.
2, any unit or individual shall use invoices in accordance with the provisions of the invoice management, shall not have the following acts:
(1) Lending, transferring or introducing others to transfer invoices, invoice producer seals and special products for anti-counterfeiting of invoices;
(2) Receiving, issuing, storing, carrying, mailing or transporting invoices that are printed, forged, altered, illegally obtained or abolished without authorization;
(three) the use of invoices;
(4) Expanding the scope of use of invoices;
(5) Use other vouchers instead of invoices.
The Supreme People's Procuratorate-Criminal Law of the People's Republic of China