Of course, it is necessary to re-issue, and the fake ones can't be proved. < br > Considering whether there is fraudulent behavior of false invoicing means that taxpayers and individuals cheat on the commodity name, commodity quantity, commodity unit price and amount in order to evade taxes or buyers need to issue invoices, or even use familiar relationships to make false invoices for trading. < br > 2065438+On August 22nd, 2008, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, the Ministry of Public Security, the General Administration of Customs and the People's Bank of China held a meeting in Beijing to jointly launch a two-year special campaign to crack down on falsely issuing VAT invoices and defrauding export tax rebates. Invoice refers to the business vouchers issued and collected by all units and individuals in the process of buying and selling goods, providing or receiving services and engaging in other business activities. Extended information. < br > 1。 Invoice has the characteristics of legality, truthfulness, uniformity and timeliness, and is one of the most basic original accounting vouchers. < br > 2。 Invoice is the carrier of recording economic activities and an important tool of financial management. < br > 3。 Invoice is an important basis for tax authorities to control tax sources and collect taxes; < br > 4。 Invoice is an important means for the state to supervise economic activities, maintain economic order and protect national property security.