The sentencing standard of the crime of falsely issuing special invoices for value-added tax: generally, it is punished with fixed-term imprisonment of not more than three years or criminal detention, and a fine of not less than 20,000 yuan but not more than 200,000 yuan. If the circumstances are serious, they shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years. The crime of falsely issuing special invoices for value-added tax refers to one of the acts of falsely issuing special invoices for others, for oneself, for others to falsely issue special invoices for themselves, and for introducing others to falsely issue special invoices, which violates the relevant norms and causes losses to the country.