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The difference between issuing VAT invoices on behalf of others and falsely issuing VAT invoices.
The difference between concept and punishment.

1, concept, issuing VAT invoices on behalf of people refers to applying to tax authorities for issuing VAT invoices on behalf of people, and falsely issuing VAT invoices refers to falsely issuing the amount of invoices.

2. punishment. Issuing VAT invoices on behalf of others is an act permitted by law and will not be punished. Falsely issuing VAT invoices is suspected of tax evasion and will be severely punished.