It is illegal to falsely issue VAT invoices, or falsely issue VAT invoices for others, buy or sell special VAT invoices or forged special VAT invoices.

The penalties for false invoices are as follows:

1. If an invoice is falsely issued, the illegal income shall be confiscated by the tax authorities.

2. If the amount of false issuance is less than 654.38+0,000 yuan, a fine of less than 50,000 yuan may be imposed.

3. If the false issuance amount exceeds 6,543,800 yuan, a fine of 50,000 yuan to 500,000 yuan shall be imposed.

4, constitute a crime, shall be investigated for criminal responsibility according to law.

There are three main types of crimes 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, such crimes account for a small proportion, but they still occur from time to time.

2. The second category is the units and individuals with the qualification of general VAT taxpayers. There are two situations in which the subject commits 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 in order to deduct more taxes. One is to charge the "billing fee" for the special VAT invoices received by the unit, and falsely issue special VAT invoices for others everywhere to reap huge profits.

3. The third category is the units and individuals who do not have the qualification of general VAT taxpayers. Some of these units and individuals obtained special invoices for value-added tax by illegal means such as theft, fraud, robbery and looting, and some obtained special invoices for value-added tax by picking up, giving away or transferring others, and then falsely making profits. They use it falsely for different purposes, some for their own tax fraud and tax evasion, and some for others to obtain "billing fees".

To sum up, the tax authorities should confiscate the illegal income of those who falsely invoice. If the amount of false invoices is less than 6,543,800 yuan, a fine of less than 50,000 yuan may be imposed. If the amount of false invoices exceeds 6,543,800 yuan, a fine of 50,000 yuan to 500,000 yuan may be imposed. If a crime is constituted, criminal responsibility shall be investigated according to law.

Legal basis:

Article 205 of the Criminal Code of People's Republic of China (PRC).

Whoever falsely makes out special invoices for value-added tax, defrauds export tax rebates, tax deduction invoices or other invoices for 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.

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 taxes 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 invoices for others, for oneself, for others and for introducing others.