Legal analysis: No, if it is discovered by the public security and procuratorial organs, it will still be investigated for criminal responsibility. If the tax bureau finds out that the special VAT invoice has been falsely issued without investigating and handing it over to the judicial organs for criminal responsibility, the relevant personnel of the tax bureau are dereliction of duty, and if they are found by the supervisory or procuratorial organs, they will also be investigated for discipline or criminal responsibility.

Legal basis: Article 205 of the Criminal Law of People's Republic of China (PRC) falsely makes out special invoices for value-added tax or other invoices for defrauding export tax rebates or tax deduction, and is sentenced to fixed-term imprisonment of not more than three years or criminal detention, and is also 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.