Legal analysis
Fapiao (official tax receipt) refers to issuing VAT invoices, which can only be issued by government departments. The act that the drawer issues invoices on behalf of the claimant without selling goods or providing services belongs to false invoicing. Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting and an important basis for law enforcement inspection by audit institutions and tax authorities. The contents of the invoice include the name, date, quantity and agreed price of the product or service provided to the buyer. Each invoice has a unique journal number to prevent the invoice from repeating or skipping. The authorities that have the right to collect taxes and fees are the departments of finance, national tax, local tax, customs and related industries, and the competent departments of finance and related industries all use special administrative receipts. National tax and local tax are under the unified management of State Taxation Administration of The People's Republic of China, and the customs is under the vertical management of the General Administration of Customs. State and local taxes are responsible for the collection of industrial and commercial taxes, which basically include all kinds of taxes levied on enterprises and individual residents engaged in industrial and commercial operations, and most of the taxes belong to industrial and commercial taxes. Customs is responsible for the collection of tariffs, including import and export tariffs and ship tariffs.
legal ground
Article 206 of the Criminal Law of the People's Republic of China, whoever forges or sells forged special invoices for value-added tax shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or public surveillance, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; If the amount 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; If the amount is huge or there are other particularly serious circumstances, they 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, criminal detention or public surveillance; If the number is large or there are other serious circumstances, they shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years; If the number is huge or there are other particularly serious circumstances, they shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment.