Legal analysis: according to the provisions of national laws and regulations, employee reimbursement invoice false belongs to the crime of false invoicing. Want to speculate on the use of false invoices for personal gain, this behavior is vigorously combated by the state. False invoicing of value-added tax invoices or false invoicing of other invoices used to fraudulently obtain export tax refunds, tax credits, refers to one of the behaviors of falsely invoicing for others, falsely invoicing for oneself, letting others falsely invoicing for oneself, and introducing others to falsely invoicing.

Legal Basis: Article 205 of the Criminal Law of the People's Republic of China Anyone who falsely opens a value-added tax invoice or falsely opens other invoices used for fraudulently obtaining export tax refunds or tax deductions shall be sentenced to fixed-term imprisonment of not more than three years or detention, and shall be sentenced to a fine of not less than 20,000 yuan and not more than 200,000 yuan; if the amount of the tax that has been falsely opened is larger or if there are any other serious circumstances, the person shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years and shall be sentenced to not less than A fine of not less than 500,000 yuan and not more than 50,000 yuan; where the amount of tax falsely invoiced is huge or there are other particularly serious circumstances, the offender shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment, and shall be sentenced to a fine of not less than 500,000 yuan and not more than 500,000 yuan, or to confiscation of property. If a unit commits the crimes stipulated in this Article, the unit shall be sentenced to a fine, and the persons in charge and other persons directly responsible shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; if the amount of falsely invoiced tax is larger or there are other serious circumstances, it shall be sentenced to fixed-term imprisonment of not less than three years and not more than ten years; if the amount of falsely invoiced tax is huge or there are other particularly serious circumstances, it shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment. False VAT invoices or other invoices used to fraudulently obtain export tax refunds and tax credits are defined as one of the behaviors of false invoicing for others, false invoicing for oneself, letting others false invoicing for oneself, or introducing others to false invoicing.