How to punish tax evasion caused by violation of invoice management measures

Tax evasion caused by violation of invoice management regulations shall be handled in accordance with the Law of the People's Republic of China on Tax Collection and Management. If the violation of invoice management regulations is serious enough to constitute a crime, the tax authorities shall transfer it to judicial organs in writing for handling. Illegal purchase of special VAT invoices or purchase of forged special VAT invoices. According to the Supreme People's Court's Interpretation on Several Issues Concerning the Application of the NPC Standing Committee's Decision on Punishing Crimes of Falsely Making Out, Forging and Illegally Selling Special Invoices, those who illegally purchase special VAT invoices or buy more than 25 forged special VAT invoices or whose ticket denominations have accumulated to more than 1, yuan shall be convicted and punished according to law. 1. Calculate the taxes and tax-related amount involved in the fake invoice. If it is VAT, 1/(1+17%)*17% will be paid back. 2. Pay the urban construction tax and education surcharge according to the above amount, and calculate according to the local tax rate. 3. A fine of 1-5 times shall be imposed.