Falsely issuing special invoices for value-added tax refers to the act of falsely issuing invoices for others, for oneself, for others to make invoices for themselves, and for introducing others. Whoever, in violation of the above-mentioned acts, causes losses to the country, falsely issues more than 100 special invoices for value-added tax or falsely issues more than 400,000 yuan in total, or, although he has not reached the above-mentioned amount standard, has received administrative punishment for falsely issuing invoices for more than two times within five years, and falsely issues invoices, shall file a case for prosecution.

Criminal Law of the People's Republic of China

Article 205

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 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.

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.