Article 205 of the Criminal Law is guilty of falsely issuing special invoices for value-added tax, defrauding export tax rebates and deducting tax invoices; Crime of falsely issuing invoices Whoever falsely issues special invoices for value-added tax or other invoices used for defrauding export tax rebates 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.

The invoice issued in the sale of houses is essentially a real estate invoice. Real estate invoice is the invoice of the local tax department, which is specially used to sell houses and buildings. The real estate invoice is issued by the developer. The second-hand house is opened by the real estate trading center! Invoices issued by industries such as selling houses and buildings are real estate invoices. The second-hand house has a real estate invoice, which can show that the deed tax and other related taxes have been paid.

1, real estate transaction is a kind of commodity sales, and like other commodity sales, invoices are required.

2. Because real estate transactions need to pay certain taxes, the invoice amount is the basis of tax calculation.

3. Real estate transactions are often carried out between individuals, and individuals cannot issue invoices themselves, so the tax authorities will open them on their behalf.

4. The real estate invoice is also one of the necessary vouchers when the house is traded again in the future.