199610 June 17 the Supreme People's Court's Interpretation on Several Issues Concerning the Application of the Decision of 〈NPC Standing Committee on Punishing the Crime of Falsifying, Forging and Illegally Selling Special VAT Invoices stipulates that anyone who commits one of the following acts shall be punished as Falsifying this crime:

(1) Without buying or selling goods or providing or accepting taxable services, it is issued for others, for itself or for others;

(2) buying or selling goods or providing or accepting civil taxable services, but introducing others for others, for themselves or for others with untrue quantity or amount;

(3) Carrying out actual business activities, but others fill in the rest by themselves, which cannot reflect the tax payment situation. If you only falsely invoice or fail to advance or lag the date of issuing tickets according to the prescribed time limit, it is illegal and untrue to issue tickets, but it is still not false in the sense of this crime and cannot be punished for this crime.