Legal analysis: transfer out the input and pay back the tax. There are three standards for falsely issuing VAT invoices: (1) issuing special VAT invoices for others, for oneself, for others or introducing others without buying or selling goods or providing or accepting taxable services; (2) Issuing special VAT invoices with false quantity or amount for others, for oneself or for others when buying or selling goods or providing or accepting taxable services; (3) Carry out actual business activities, but let others issue special VAT invoices for themselves.

Legal basis: Article 205 of the Criminal Law of People's Republic of China (PRC) falsely makes out special invoices for value-added tax or other invoices used for defrauding export tax rebates or tax deduction, and 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. 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 10 years and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan. If the amount of false tax is huge or there is