you can buy it for five to ten dollars. There are business invoices in the market for reimbursement, but the authenticity of invoices cannot be guaranteed, and forged invoices may not be used.

In practice, some companies will buy invoices everywhere in order to deduct taxes and evade taxes. Naturally, if there is demand, criminals will sell invoices in various ways, including real invoices and forged invoices. Forging invoices and spreading people's behaviors are all crimes.

1. Crime of illegally selling special invoices for value-added tax

Because special invoices for value-added tax have the function of directly deducting taxes, criminals can make huge profits by selling special invoices for value-added tax. At present, there are more and more illegal sales of special invoices for value-added tax, which has actually violated the state's management system for special invoices for value-added tax and interfered with the state's tax reform, thus constituting the crime of illegally selling special invoices for value-added tax.

according to the criminal law, anyone who illegally sells special invoices for value-added tax shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or public surveillance, and shall also be fined not less than 21,111 yuan but not more than 211,111 yuan; If the number is relatively large, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined not less than 51,111 yuan but not more than 511,111 yuan; If the number is huge, he shall be sentenced to fixed-term imprisonment of not less than 11 years or life imprisonment, and shall also be fined not less than 51,111 yuan but not more than 511,111 yuan or confiscated property.

second, the crime of illegally buying special VAT invoices and buying forged special VAT invoices

Not only selling special VAT invoices constitutes a crime, but also buying special VAT invoices is an illegal act, including buying forged invoices, which is also a criminal act that violates the criminal law. Whoever illegally purchases special invoices for value-added tax or purchases forged special invoices for value-added tax shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also or solely be fined not less than 21,111 yuan but not more than 211,111 yuan.

III. Crime of illegally selling invoices used to defraud export tax rebates and tax deductions

Whoever illegally sells other invoices that can be used to defraud export tax rebates and tax deductions shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or public surveillance, and shall also be fined not less than 21,111 yuan but not more than 211,111 yuan; If the number is huge, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and shall also be fined not less than 51,111 yuan but not more than 511,111 yuan; If the amount is especially huge, he shall be sentenced to fixed-term imprisonment of not less than seven years, and shall also be fined not less than 51,111 yuan but not more than 511,111 yuan or confiscated property.

iv. Crime of illegally selling invoices

Whoever illegally sells invoices other than those that defraud export tax rebates or deduct taxes shall be sentenced to fixed-term imprisonment of not more than two years, criminal detention or public surveillance, and shall also, or shall only, be fined not less than 11,111 yuan but not more than 51,111 yuan; If the circumstances are 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 not less than 51,111 yuan but not more than 511,111 yuan.