An invoice issued without real business is a fake invoice. Falsely issuing special invoices for value-added tax needs to meet legal conditions to constitute a crime. According to 17 the Supreme People's Court 1996, the Interpretation on Several Issues Concerning the Application of the Decision of 〈NPC Standing Committee on Punishing the Crime of Falsely Issuing, Forging and Illegally Selling Special VAT Invoices, falsely issuing special VAT invoices can be used for export tax refund. Suspected of committing a crime, the relevant responsible person shall bear corresponding responsibilities.