Legal analysis: it is illegal for companies to buy and sell invoices, which interferes with the national tax system and undermines the socialist economic order. Buying special invoices for value-added tax, including buying forged invoices, is also a criminal act that violates the criminal law. Legal basis:

Article 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 or only be fined not less than 20,000 yuan but not more than 200,000 yuan.

Whoever illegally purchases special invoices for value-added tax or purchases forged special invoices for value-added tax and falsely issues or sells them shall be convicted and punished in accordance with the provisions of Articles 205, 206 and 207 of this Law respectively.

Article 211 Where a unit commits the crimes specified in Articles 201, 203, 204, 207, 208th and 209 of this section, 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 these Articles.

The Supreme People's Court's "Interpretation on the Application (the NPC Standing Committee's Decision on Punishing the Crime of Falsely Issuing, Forging and Illegally Selling Special VAT Invoices)"

Article 4 stipulates that illegal purchase of special VAT invoices or forged special VAT invoices constitutes the crime of illegal purchase of special VAT invoices or forged special VAT invoices.

Whoever illegally purchases special invoices for value-added tax or buys more than 25 forged special invoices for value-added tax or the cumulative denomination of tickets is more than100000 yuan shall be convicted and punished according to law. Legal expansion: 1. In violation of the provisions of the Measures for the Administration of Invoices of the People's Republic of China, in any of the following circumstances, the tax authorities shall order it to make corrections and may impose a fine of less than 1 10,000 yuan; Illegal income shall be confiscated:

(1) Invoices should be issued but not issued, or invoices are not issued in a lump sum in accordance with the prescribed time limit, sequence and columns, or special invoices are not stamped;

(two) using the tax control device to issue invoices, and failing to submit the invoice data to the competent tax authorities on schedule;

(3) Expanding the scope of use of invoices;

(4) Using other vouchers instead of invoices;

(5) Invoicing across the prescribed areas;

(6) Failing to pay the cancellation invoices in accordance with the provisions;

(seven) failing to store and keep invoices in accordance with the provisions.