According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Handling Problems of Taxpayers Obtaining False Special VAT Invoices in Good Faith (Guo Shui Fa [2000] 187No.), taxpayers obtaining false special VAT invoices in good faith means that there is a real transaction between the buyer and the seller, and the buyer does not know that the obtained special VAT invoices are obtained by illegal means. Taxpayers who have obtained false special invoices for value-added tax in good faith are allowed to deduct the input tax if they can obtain legal and effective special invoices again; If a legal and valid special invoice cannot be obtained again, the input tax shall not be deducted or recovered.

If a taxpayer obtains a false special VAT invoice in good faith and the deducted tax is recovered according to law, it does not belong to the case that the taxpayer fails to pay the tax within the prescribed time limit as stipulated in Article 32 of the Tax Administration Law, and the provisions of this Article are not applicable. In addition to ordering the tax authorities to pay taxes within a time limit, a late payment fee of 0.5% of the overdue tax will be charged on a daily basis from the date of default.

If the tax bureau can prove that you did not make a real transaction, but maliciously bought special VAT tickets to evade taxes, then the punishment is not so simple and you should be sentenced.