Consequences of false invoices

Whoever falsely makes out special invoices for value-added tax or other invoices for defrauding export tax rebates or tax deduction 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 but not more than ten years, and shall also be 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 years or life imprisonment, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan or confiscated property.

Whoever defrauds the state of taxes, if the amount is especially huge and the circumstances are especially serious, shall be sentenced to life imprisonment or death, and his property shall also be confiscated.

The consequences of false invoicing are as follows:

1, falsely invoiced, and the illegal income was confiscated by the tax authorities;

2. If the amount of false issuance is less than 654.38+0,000 yuan, a fine of less than 50,000 yuan may be imposed;

3. If the false issuance amount exceeds 6,543,800 yuan, a fine of 50,000 yuan to 500,000 yuan shall be imposed;

4, constitute a crime, shall be investigated for criminal responsibility according to law.

If a unit commits the above-mentioned acts, 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 taxes 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 10 years or life imprisonment. Whoever defrauds the state of taxes, 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.

I. Sentencing standards for the crime of falsely issuing invoices:

According to China's laws and regulations, falsely issuing special invoices for value-added tax or invoices other than those used to defraud export tax rebates and tax deductions, if the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than two years, criminal detention or control, 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 persons who are directly in charge and other persons who are directly responsible for it, if the circumstances are serious, 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.

To sum up, whoever falsely issues 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.

Legal basis:

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Article 37

In violation of the provisions of the second paragraph of article twenty-second, the tax authorities shall confiscate the illegal income; If the amount of false issuance is less than 1 10,000 yuan, a fine of less than 50,000 yuan may be imposed; If the amount of false issuance exceeds 6,543,800 yuan, a fine of 50,000 yuan to 500,000 yuan shall be imposed; If a crime is constituted, criminal responsibility shall be investigated according to law. Whoever issues invoices illegally shall be punished in accordance with the provisions of the preceding paragraph.