Falsely issuing special invoices for value-added tax or other invoices for defrauding export tax refund or tax deduction refers to one of the acts of falsely issuing invoices for others, for oneself, for others, and for introducing others, which violates relevant norms and causes losses to the country.

Fixed-term imprisonment of not more than three years, criminal detention and sentencing, falsely issuing special VAT tickets, the tax amount is 1000 yuan, or defrauding the state tax of 5,000 yuan, the benchmark punishment is six months in prison; For every 3,000 yuan increase in the tax amount falsely claimed or 1500 yuan increase in the tax amount actually defrauded, the prison term will be increased by one month.

If the tax amount of falsely issuing special VAT invoices is less than 6,543.8+0,000 yuan or defrauding the state tax is less than 5,000 yuan, if the circumstances are serious, several crimes can be combined with punishment, and the benchmark punishment is criminal detention.

If he is sentenced to fixed-term imprisonment of not less than three years but not more than ten years, the amount of special invoices for value-added tax is 654.38+10,000 yuan, or he defrauds the state tax of 50,000 yuan, or there are other serious circumstances, the benchmark punishment shall be fixed-term imprisonment of three years; For every 6,000 yuan increase in tax falsely declared or 3,000 yuan increase in tax actually defrauded, the sentence will be increased by one month.

If a special VAT invoice is falsely issued, and the tax amount is more than 500,000 yuan or the national tax is defrauded of 300,000 yuan, the benchmark punishment is fixed-term imprisonment 10 year; For every increase of 654.38 yuan in falsely made tax, for every increase of 5,000 yuan in actually defrauded tax, the prison term will be increased by one month.

In any of the following circumstances, probation shall not apply:

(1) Falsely issuing special VAT invoices with a tax amount of more than 300,000 yuan or defrauding the state tax amount of more than 250,000 yuan;

(2) Being subjected to administrative punishment or sentenced for falsely issuing special invoices for value-added tax;

(3) Falsely issuing special invoices for value-added tax for more than 5 times;

(four) failing to pay a fine of more than 60% as required.