Article 209 of China's Criminal Law stipulates that whoever forges, manufactures or sells forged or manufactured invoices without authorization shall be sentenced to fixed-term imprisonment of not more than two years, criminal detention or public surveillance, and shall also be fined not less than 10,000 yuan but not more than 50,000 yuan; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than seven years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan. The special VAT invoice is a certificate to prove the occurrence of trade, which can only be issued or obtained if there is a real transaction of goods. Because special VAT invoices can deduct taxes, some unscrupulous merchants trying to "get rich" quickly try their best to falsely issue or let people falsely issue special VAT invoices. Article 205 of China's Criminal Law stipulates that whoever falsely makes out special invoices for value-added tax or other invoices used to defraud export tax rebates or deduct taxes shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; Whoever falsely makes out a large amount of taxes or has other serious circumstances shall be sentenced to fixed-term imprisonment of not less than three years and fined not less than 50,000 yuan but not more than 500,000 yuan; Whoever falsely makes out a huge amount of tax or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 10 or life imprisonment, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan or confiscated of property. Whoever commits the acts mentioned in the preceding paragraph to defraud the state of tax, if the amount is especially huge and the circumstances are especially serious, thus causing particularly heavy losses to the interests of the state, shall be sentenced to life imprisonment or death, and his property shall also be confiscated. For some enterprises and individuals who buy fake invoices for various illegal purposes, the public security organs will jointly investigate and deal with the tax authorities. If the circumstances are minor, administrative punishment shall be given by the administrative department; if the circumstances are serious, criminal responsibility shall be investigated by the public security organ. According to the provisions of Article 36 of the Measures for the Administration of Invoices in People's Republic of China (PRC), acts violating the laws and regulations on invoice management include: (1) failure to print invoices or make special anti-counterfeiting products for invoices in accordance with regulations; (2) Failing to receive and purchase invoices in accordance with regulations; (3) Failing to issue invoices in accordance with regulations; (4) Failing to obtain invoices in accordance with regulations; (5) Failing to keep invoices in accordance with regulations; (six) failing to accept the inspection by the tax authorities in accordance with the provisions. Units and individuals that commit one of the acts listed in the preceding paragraph shall be ordered by the tax authorities to make corrections within a time limit, their illegal income shall be confiscated, and they may be fined not more than 10,000 yuan. Whoever commits two or more acts listed in the preceding paragraph may be punished separately. Article 39. In violation of the laws and regulations on invoice management, causing other units or individuals to fail to pay, underpay or defraud taxes, the tax authorities shall confiscate the illegal income and may impose a fine of less than one time of the failure to pay, underpay or defraud taxes. According to Article 52 of the Law of People's Republic of China (PRC) on Public Security Administration Punishment, anyone who commits one of the following acts shall be detained for more than 10 days and less than 15 days, and may be fined less than 1,000 yuan; If the circumstances are relatively minor, he shall be detained for not less than five days but not more than ten days, and may also be fined not more than 500 yuan: (1) Forging, altering or buying or selling official documents, certificates, certification documents and seals of state organs, people's organizations, enterprises, institutions or other organizations; (2) buying, selling or using forged or altered official documents, certificates and supporting documents of state organs, people's organizations, enterprises, institutions or other organizations; (3) Forging, altering or reselling tickets, boat tickets, air tickets, tickets for cultural performances, sports competitions or other valuable tickets; (4) Forging or altering a ship's registration number, trading or using a forged or altered ship's registration number, or altering a ship's engine number. According to Article 207 of the Criminal Law of People's Republic of China (PRC), anyone who illegally sells special invoices for value-added tax shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or public surveillance, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan. If the quantity is huge, a maximum fine of less than 10,000 yuan may be imposed. If the number is huge, the heaviest sentence can be life imprisonment and confiscation of property. Buying fake invoices also constitutes a crime. According to Article 208th of the Criminal Law, anyone who illegally purchases special invoices for value-added tax or purchases forged special invoices for value-added tax shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also or only be fined not less than 20,000 yuan but not more than 200,000 yuan.

Baidu's, but you can have a look, even if it is sold, there is still a sum.