Legal analysis: It is illegal to falsely issue catering invoice 2111. The crime of falsely issuing ordinary invoices refers to falsely issuing special invoices for value-added tax or invoices other than those used to defraud export tax rebates and deduct taxes. If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not more than two years, criminal detention or public surveillance, and shall also be fined; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than two years but not more than seven years and fined. The object of this crime is the national special invoice for value-added tax. This is the essential feature that distinguishes this crime from other crimes that undermine the socialist economic order.
Legal basis: Article 215 of the Criminal Law of the People's Republic of China falsely makes out special invoices for value-added tax or other invoices for defrauding export tax rebates or tax deductions, and shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than 21,111 yuan but not more than 211,111 yuan; If the amount of tax falsely made out is relatively large or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined not less than 51,111 yuan but not more than 511,111 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 11 years or life imprisonment, and shall also be fined not less than 51,111 yuan but not more than 511,111 yuan or confiscated property.
if a unit commits the crime specified in this article, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever falsely makes out a large amount of tax or has other serious circumstances shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years; 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 11 years or life imprisonment.
falsely issuing special invoices for value-added tax or other invoices for defrauding export tax rebates and tax deduction refers to one of the acts of falsely issuing invoices for others, for oneself, for others to make invoices for themselves, and for introducing others.
article 215-1 falsely makes out invoices other than those specified in article 215 of this law, and if the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not more than two years, criminal detention or public surveillance, and shall also be fined; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than two years but not more than seven years and shall also be fined.
if a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the provisions of the preceding paragraph.