If a false invoice is issued, the illegal income shall be confiscated by the tax authorities; If the amount of false issuance is less than 1 10,000 yuan, a fine of less than 50,000 yuan may be imposed; 1 10,000 yuan, and impose a fine of 50,000 yuan to 500,000 yuan; If a crime is constituted, criminal responsibility shall be investigated according to law. The punishment standards for the crime of falsely issuing invoices are: fixed-term imprisonment of not more than two years, criminal detention or control, and a fine; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than two years but not more than seven years and shall also be fined. The object of this crime is a complex object, which mainly includes the national financial management system and tax collection and management system. If the circumstances that constitute the crime of falsely issuing invoices are serious, they shall be sentenced to fixed-term imprisonment of not more than two years, criminal detention or control, and shall also be fined; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than two years but not more than seven years and shall also be fined. The subject of this crime includes both natural persons and units. The penalty for the crime of falsely invoicing is fixed-term imprisonment of not more than two years, criminal detention or public surveillance, and a fine, with a maximum of seven years' imprisonment and a fine. If the amount of the fine is relatively large, a fine of not less than 20,000 yuan but not more than 200,000 yuan shall be imposed. If the circumstances are particularly serious, a fine of not less than 50,000 yuan but not more than 500,000 yuan shall be imposed. The penalty for the crime of falsely invoicing is fixed-term imprisonment of not more than two years, criminal detention or public surveillance, and a fine, with a maximum of seven years' imprisonment and a fine. If the amount of the fine is relatively large, a fine of not less than 20,000 yuan but not more than 200,000 yuan shall be imposed. If the circumstances are particularly serious, a fine of not less than 50,000 yuan but not more than 500,000 yuan shall be imposed.

What is a virtual invoice?

False invoicing means that there is no invoice, which will not be equivalent to a formal invoice;

Official invoices include electronic invoices and physical paper invoices, both of which have the same legal effect. Please don't confuse electronic invoices with virtual invoices.

To sum up, the tax authorities confiscated illegal income through false invoicing; If the amount of false issuance is less than 1 10,000 yuan, a fine of less than 50,000 yuan may be imposed; 1 10,000 yuan, and impose a fine of 50,000 yuan to 500,000 yuan; If a crime is constituted, criminal responsibility shall be investigated according to law.

Legal basis: Paragraph 1 of Article 205-1 of the Criminal Law of People's Republic of China (PRC) falsely issues invoices other than those stipulated in Article 205 of this Law. If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not more than two years, criminal detention or public surveillance, and shall also be fined; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than two years but not more than seven years and shall also be fined.