False issuance of VAT invoices refers to the issuance of special VAT invoices in a false form without the actual existence of goods or services. According to the relevant provisions of the "Standards for Handling Criminal Cases of Falsely Issuing Special Value-Added Tax Invoices", suspected false issuance of invoices will be deemed a crime and may face legal punishment.

False issuance of VAT invoices is a common economic crime, and its existence will cause huge losses to the country's fiscal and taxation order. According to the "Tax Collection and Management Law of the People's Republic of China" and the "Criminal Law of the People's Republic of China" and other relevant laws and regulations, false issuance of VAT invoices is prohibited, and violators will face varying degrees of legal liability. In terms of judicial interpretation, the most representative one is the "Standards for Handling Criminal Cases of Falsely Issuing Special Value-Added Tax Invoices". This standard systematically stipulates the definition, scope of prosecution, and criminal liability for falsely issuing VAT invoices. For example, when determining that a VAT invoice has been falsely issued, factors such as the authenticity of the invoice, the actual existence of the goods or services, and the qualification of the VAT taxpayer need to be considered. At the same time, the standards also provide corresponding criminal liability and sentencing standards for false invoices under different circumstances. In short, falsely issuing VAT invoices is an illegal and criminal act. If you are involved in this illegal act, you may face severe legal penalties. Therefore, in the process of business operation, it is necessary to be honest and trustworthy, comply with tax regulations, and maintain good economic order and social stability.

What are the main dangers of falsely issuing VAT invoices? The harm of falsely issuing VAT invoices mainly includes the following aspects: 1. Seriously harming the national financial interests and causing improper tax reduction; 2. Impeding the healthy development of the market economy and disrupting the economic order; 3. Increase the operating costs of legitimate enterprises. , damaging the credibility of the enterprise; 4. Inducing and encouraging the occurrence of other economic crimes, such as money laundering, tax evasion, etc.

The dangers of falsely issuing VAT invoices are increasing day by day, and how to strengthen supervision and management has become an urgent problem that needs to be solved. It is hoped that all enterprises and individuals can consciously abide by tax regulations, pay taxes in accordance with the law, and jointly build a harmonious and stable social environment.

Legal basis:

Article 60 of the "Law of the People's Republic of China on Tax Collection and Administration" No unit or individual may engage in any fraud, forgery, reselling, purchase, illegal Using the seal of the state tax authority or other acts that infringe upon the interests of tax collection and administration.