Subjectivity of law:

The criteria for filing the crime of falsely invoicing are: 1. Falsely invoicing more than 111 copies or the accumulated amount of falsely invoicing is more than 411,111 yuan; 2, although not up to the above amount standard, but five years due to false invoicing behavior received administrative punishment for more than two times, and false invoicing; 3. Other serious circumstances. Legal objectivity:

Article 215 of the Criminal Law 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.