falsely issuing special invoices for value-added tax refers to the act of issuing invoices for others, for oneself, or for others to introduce others without any purchase and sale facts. For the crime of falsely issuing special invoices for value-added tax, defrauding export tax rebates and deducting tax invoices, according to the relevant provisions of the Criminal Law, those who defraud the state tax amount is particularly huge and the circumstances are particularly serious, causing particularly huge losses to the national interests, shall be sentenced to life imprisonment or death, and shall also be confiscated.
Article 25 of the Criminal Law, whoever falsely makes out special invoices for value-added tax or other invoices 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 2, yuan but not more than 2, 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 5, yuan but not more than 5, 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 1 years or life imprisonment, and shall also be fined not less than 5, yuan but not more than 5, yuan or confiscated property.
whoever commits the act mentioned in the preceding paragraph to defraud the state tax, if the amount is especially huge and the circumstances are especially serious, thus causing particularly heavy losses to the interests of the state, shall be sentenced to life imprisonment or death, and his property shall also be confiscated.
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 tax 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 1 years or life imprisonment.