1, falsely issuing more than 100 invoices or falsely issuing more than 400,000 yuan in total;

2, although not up to the above amount standard, but five years due to false invoicing behavior received administrative punishment for more than two times, and false invoicing;

3. Other serious circumstances.

According to the relevant laws and regulations, if an invoice is falsely issued, the tax authorities will confiscate the illegal income; If the amount of false issuance is less than 1 10,000 yuan, a fine of less than 50,000 yuan may be imposed; The amount of false issuance exceeds 1 10,000 yuan, and a fine of 50,000 yuan to 500,000 yuan is imposed; If a crime is constituted, criminal responsibility shall be investigated according to law.

Legal basis: Article 205 of the Criminal Law of the People's Republic of China.

Whoever falsely makes out special invoices for value-added tax, invoices for defrauding export tax refund or tax deduction, or other invoices 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 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 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 for others, for oneself, for others to falsely issue for themselves, and for introducing others.

What are the constitutive elements of the crime of falsely issuing special VAT invoices?

1, object elements, the object of infringement is the state's supervision and management system for special VAT invoices;

2. The objective elements, in the objective aspect, are the behavior of falsely issuing special invoices for value-added tax in violation of the laws and regulations on invoice management;

3, the main elements, the main body is the general subject;

4. Subjective elements are subjective and intentional.