The processing method of reimbursement of reception fee by false invoice is as follows: 1. If the invoice is falsely issued, the illegal income will be confiscated by the tax authorities; 2. If the amount of false issuance is less than 654.38+0,000 yuan, a fine of less than 50,000 yuan may be imposed; 3. If the false issuance amount exceeds 6,543,800 yuan, a fine of 50,000 yuan to 500,000 yuan shall be imposed; 4, constitute a crime, shall be investigated for criminal responsibility according to law. Special invoices must be issued according to the following requirements: 1, with clear handwriting; 2, shall not be altered; 3. The project is completed; 4, the ticket, the goods are consistent, and the par value is consistent with the actual amount charged; 5. The content of each item is correct.

Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) Article 3 The basic invoice forms include stub forms, invoice forms and bookkeeping forms. Stubs shall be kept by the payee or drawer for future reference; The invoice is made by the payer or the payer jointly as the original payment voucher; Bookkeeping shall be made by the payee or drawer as the original voucher for bookkeeping. The tax authorities at or above the provincial level may increase or decrease other invoices according to the needs of invoice management and taxpayers' business operations, and determine their uses.