Falsely issuing special invoices for value-added tax refers to one of the acts of falsely issuing for others, for oneself, for others to falsely issue for themselves, and for introducing others, which violates the relevant norms and causes losses to the country. Falsely issuing more than 100 special invoices for value-added tax, or falsely issuing a total amount of more than 400,000 yuan, or failing to meet the above-mentioned amount standard, but having received administrative punishment for falsely issuing invoices for more than two times within five years, and falsely issuing invoices, the case shall be filed for prosecution.

legal ground

Article 205, paragraph 1, of the Criminal Law falsely makes out special invoices for value-added tax or other invoices for defrauding export tax rebates or tax deduction, and 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; 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.

Tips

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