Invoice opening low and opening high refers to the behavior that the invoice amount is lower than the actual transaction amount or higher than the actual transaction amount in commercial transactions. The low invoice is to avoid taxes and fees, and the high invoice is to get more tax refund. This kind of behavior is considered as a serious illegal act in China, which belongs to the category of tax fraud and will be punished by corresponding laws and regulations.

False invoicing is an illegal act, which will not only damage the national tax revenue, but also disrupt the market order and seriously threaten financial stability and social stability. At the same time, low invoices will also cause serious economic losses to enterprises themselves. Once investigated, it will not only be fined or punished, but also affect the reputation of the enterprise and make it lose more business opportunities.

False invoicing is mainly to obtain more tax returns, which can save some taxes to a certain extent, but it will also cause serious economic losses to the enterprise itself. High invoices will make enterprises spend too much money to pay taxes, and they will also be suspected of tax inspection fraud. Therefore, enterprises must strictly abide by relevant laws and regulations and issue invoices within the statutory scope.