The Notice on Issues Concerning the Criteria for Conviction and Sentencing of Falsely Issuing Special VAT Invoices stipulates different legal penalties according to the amount of falsely issuing, that is, if the amount of falsely issuing tax is more than 1000 yuan, it shall be convicted and punished according to law. If the amount of falsely invoiced is more than 50,000 yuan, it shall be convicted of falsely invoicing special VAT invoices. Therefore, only those who falsely make out special VAT invoices with an amount of more than 50,000 yuan can be convicted and punished, and those who fail to reach the limit will be given administrative punishment. However, no matter whether the act of falsely invoicing constitutes a crime or not, as long as it is falsely invoiced, it should be paid back, and after paying back, the sentencing can be considered as appropriate.
2. Taxpayers who falsely make out special invoices for value-added tax and fail to declare and pay value-added tax on the falsely made amount shall pay back the value-added tax according to the falsely made amount; Those who have declared to pay the inflated value-added tax will no longer pay the value-added tax according to their inflated value. The tax authorities shall, in accordance with the relevant provisions of the People's Republic of China (PRC) Tax Collection and Management Law and the People's Republic of China (PRC) Invoice Management Measures, punish taxpayers for falsely issuing special VAT invoices. Taxpayers who obtain false special invoices for value-added tax shall not be used as legal and effective VAT deduction vouchers to offset their input tax.
Legal basis:
Criminal law of the people's Republic of China
Article 205 Whoever falsely makes out special invoices for value-added tax or other invoices used for defrauding export tax refund or tax deduction 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.
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 or criminal detention; 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 ten years; 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.
Falsely issuing special invoices for value-added tax or other invoices for defrauding export tax rebates and tax deduction refers to one of the acts of falsely issuing invoices for others, for oneself, for others and for introducing others.
Article 205-1 Whoever falsely issues invoices other than those specified in Article 205 of this Law, if the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than two years, criminal detention or public surveillance, and shall also be fined; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than two years but not more than seven years and shall also be fined.
If a unit commits the crime mentioned in the preceding paragraph, 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 the preceding paragraph.