Special VAT invoice (hereinafter referred to as special invoice) is a kind of invoice. Special invoices are special invoices for the production and operation of VAT taxable items by general VAT taxpayers (hereinafter referred to as general taxpayers). It is not only a general commercial voucher, but also a legal voucher for calculating tax deduction.

Article 63 of the Law of People's Republic of China (PRC) on Tax Collection and Administration stipulates that taxpayers who forge, alter, conceal or destroy account books and vouchers without authorization, or overstay expenses or under-list or under-report income in account books, or refuse to declare or falsely declare tax payment after being notified by the tax authorities, and fail to pay or under-pay the tax payable, are considered as tax evasion. The Supreme People's Procuratorate's Notice on Strictly Implementing the Law of People's Republic of China (PRC) on the Administration of Tax Collection and Supplementary Provisions on Punishing Crimes of Tax Evasion and Refusal to Pay Taxes points out: "Tax evasion and tax arrears should not be treated as crimes, but should be recovered and punished by tax authorities according to law." As can be seen from the above provisions, tax evasion refers to the act of concealing real accounting information with the purpose of underpaying or not paying the tax payable, which is intentional subjectively and fraudulent objectively with the purpose of underpaying or not paying the tax payable. Tax evasion refers to the act of not paying or underpaying taxes due to objective reasons. Subjectively, there is no intention to evade taxes, and objectively, there is no fraudulent means, but the result is no tax payment or less tax payment.