Falsely issuing special invoices for value-added tax or other invoices for defrauding export tax refund or tax deduction refers to one of the acts of falsely issuing for others, for oneself, for others, and for introducing others, which violates relevant norms and causes losses to the country.

Criminal law provisions:

1 Article 205 Whoever falsely makes out special invoices for value-added tax or other invoices used to defraud export tax rebates or offset taxes 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.

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 10 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.

2. 208th Whoever illegally purchases special invoices for value-added tax or purchases forged special invoices for value-added tax shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan.

3. Article 212 If a person commits the crime specified in Articles 201 to 205 of this section and is sentenced to a fine or confiscation of property, the tax authorities shall first recover the tax and the defrauded export tax refund before execution.