The crime of falsely issuing special invoices for value-added tax is used to defraud export tax refund and tax deduction invoices. It refers to the act of falsely issuing special invoices for value-added tax for others or for oneself, or introducing others to falsely issue special invoices for value-added tax or other acts used to defraud export tax refund and tax deduction invoices. Falsely issuing ordinary invoices refers to making out ordinary invoices for others, for oneself and for others in violation of the provisions of the national tax collection and management on invoices, introducing others to falsely issue enterprise costs, resulting in reduced profits and less payment of enterprise income tax.

Legal objectivity:

Article 205-1 of the Criminal Law falsely makes out invoices other than those specified in Article 205 of this Law, and 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. If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the provisions of the preceding paragraph.