It depends on the prosecution, and the case can be closed after review. After the crime of falsely issuing value-added tax invoices is handed over to the procuratorate, those who meet the conditions for public prosecution after examination shall be sentenced to fixed-term imprisonment, criminal detention or public surveillance, and if the circumstances are particularly serious, they shall be sentenced to fixed-term imprisonment and fined. If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the provisions of the preceding paragraph.

When the amount of fake invoices seized by the tax bureau is huge and criminal responsibility needs to be investigated, the case should be handed over to the Economic Investigation Brigade first. After the case investigation is completed and the evidence collection is complete and conclusive, it will be handed over to the procuratorate for public prosecution.