How to punish false invoicing in general?

Whoever falsely issues invoices 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.

Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting, and it is also an important basis for law enforcement inspection by audit institutions and tax authorities. Receipt is the proof of receipt and payment, and invoice can only prove that the business has happened, but can't prove whether the money has been received or paid.

Invoice refers to the text issued by the seller to the buyer in economic activities, including the name, quality and agreed price of the products and services provided to the buyer. In addition to the advance payment, the invoice must also include the money paid by the buyer to the seller according to the agreed conditions, and must include the date and quantity, which is an important proof of accounting. According to the accounting system, the valid invoice for purchasing products or services is called tax invoice.

The charging vouchers of government departments have different names in different periods and different charging items, but most of them are collectively referred to as administrative fee receipts. For internal audit and verification, each invoice must have a unique journal number to prevent duplicate or skip invoices. An invoice is the original proof of the cost, expense or income incurred.

Article 37 of the Measures for the Administration of Invoices in People's Republic of China (PRC) violates the provisions of the second paragraph of Article 22 of these Measures and falsely issues invoices, and the illegal income shall be confiscated by the tax authorities; 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.

Article 38 Whoever prints, forges or alters invoices privately, illegally manufactures special anti-counterfeiting products for invoices, or forges invoices' producer seals, the tax authorities shall confiscate the illegal income, confiscate and destroy the tools and illegal articles for committing crimes, and impose a fine of 6,543,800 yuan to 50,000 yuan; If the circumstances are serious, a fine of not less than 50,000 yuan but not more than 500,000 yuan shall be imposed; For enterprises that print invoices, the invoice voucher may be revoked concurrently; If a crime is constituted, criminal responsibility shall be investigated according to law.

The punishment prescribed in the preceding paragraph shall be implemented in accordance with the provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.

Article 39 In any of the following circumstances, the tax authorities shall impose a fine of more than 50,000 yuan 1 10,000 yuan; If the circumstances are serious, a fine of not less than 50,000 yuan but not more than 500,000 yuan shall be imposed; Illegal gains shall be confiscated:

(1) Lending, transferring or introducing others to transfer invoices, invoice producer seals and special anti-counterfeiting products for invoices;

(2) Receiving, issuing, storing, carrying, mailing or transporting invoices printed, forged, altered, illegally obtained or abolished without authorization.