Invoice refers to the business vouchers issued and received by units or individuals in the purchase and sale of commodities, the provision or acceptance of services and other business activities, and is also an important basis for audit institutions and tax authorities to carry out law enforcement inspections. VAT special invoice is one of the invoice forms, is the product of the implementation of the new tax system in China, is set by the national tax department according to the needs of VAT collection and management, and is a kind of invoice dedicated to the sale or provision of VAT taxable items by taxpayers. Compared with the ordinary invoice, the special VAT invoice not only has the connotation of the ordinary invoice, recording the sales volume of goods and VAT tax of the financial receipts and expenditures, but also the legal proof of the tax obligation of the seller and the input tax of the buyer, is the legal proof of the buyer to offset the tax, and plays a key role in the calculation of VAT. In the practice of enterprise operation, tax cost is an important part of enterprise operation cost, among which value-added tax and enterprise income tax are the most important tax burden components. In order to reduce operating costs, many enterprises usually reduce the tax cost of enterprises through various ways in operation, and the false VAT special invoice is one of the forms. False VAT special invoice is a high-voltage line for enterprises to operate tax-related behaviors, and operators must stay away from it, otherwise they will be investigated for administrative responsibility and criminal responsibility, resulting in business operation in trouble and business operators in jail.

The crime of falsely issuing special VAT invoices refers to the act of falsely issuing special VAT invoices for others, for oneself, allowing others to falsely issue special VAT invoices for oneself or introducing others to falsely issue special VAT invoices in order to defraud the state of tax. The special VAT invoice is a kind of invoice, which is produced, designed and printed under the supervision of the State Administration of Taxation. It is limited to the use of general VAT taxpayers for purchase. It is not only an important accounting document in the economic activities of taxpayers, but also a legal proof of the tax obligation of the seller and the input tax of the buyer. The special VAT invoice is different from the ordinary invoice, not only has the role of commercial document, because of the implementation of the invoice indicating tax deduction, the buyer has to pay VAT to the seller, but also has the role of tax payment document. China's "invoice management Measures" stipulate: "Invoice shall be issued in accordance with the prescribed time limit, order, column by column, all joint one-time truthfully issued, and stamped with the invoice seal; No unit or individual may lend, transfer or issue invoices." The act of falsely issuing special VAT invoice violates the invoice management system, and at the same time, because the falsely issuing special VAT invoice can deduct a large amount of tax, it will also cause a large loss of national tax, and seriously destroy the socialist economic order, which is prohibited by our law. Making a false VAT special invoice is one of the red lines related to tax. False VAT special invoice must meet the legal circumstances to constitute a crime, otherwise it should be in accordance with the provisions of Article 13 of the criminal law, not considered a crime. According to the Supreme People's Court's Notice on Issues related to the Conviction and Sentencing Standards for Falsely writing Special VAT Invoices, those who falsely write tax amounts of more than 50,000 yuan shall be convicted and punished according to law.

In practice, there are four specific ways of falsely issuing VAT special invoices:

(1) falsely issuing special VAT invoices for others, that is, units or individuals that legally have special VAT invoices, knowingly issue special VAT invoices for others without the purchase and sale of goods or without providing or accepting taxable services, or issue special VAT invoices with false quantity or amount even if there are goods and sales or taxable services provided;

(2) falsely issuing special VAT invoices for themselves, that is, units and individuals who legally have special VAT invoices issue special VAT invoices for themselves when they do not purchase or sell goods or do not provide or accept taxable services, Or even if there is the purchase and sale of goods or the provision or acceptance of taxable services, but for themselves to issue a number or amount of false VAT special invoices;

(3) allowing others to falsely issue special VAT invoices for themselves, that is, units or individuals that do not purchase and sell goods or do not provide or accept taxable services require units or individuals that legally have special VAT invoices to issue special VAT invoices for them, Or even if there is the purchase and sale of goods or the provision or acceptance of taxable services, but requires others to issue a VAT special invoice with an incorrect quantity or amount or carry out actual business activities, but let others issue a VAT special invoice for themselves;

(4) Introducing others to falsely write special VAT invoices, that is, the act of communicating and connecting between units or individuals who legally have special VAT invoices and units or individuals who require false VAT invoices.

If the amount of tax is more than 50,000 yuan, the aforesaid act of falsely writing special VAT invoices shall constitute a criminal offense. On the crime of falsely writing VAT special invoice, our criminal law stipulates three sentencing standards. In accordance with the provisions of the Criminal Law and relevant judicial interpretations, those who falsely tax not less than 50,000 yuan 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; If the amount of tax falsely charged is relatively large (generally refers to the amount of tax falsely charged exceeding 500,000 yuan) or if there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan; If the amount of tax falsely charged is huge (generally referring to the amount falsely charged exceeding 2.5 million yuan) or if there are other especially serious circumstances, he 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 confiscation of property. In addition, the subject of the crime of falsely writing VAT special invoice in our country can be either a natural person or a unit. In the crime of falsely writing VAT special invoice, our criminal law carries out double punishment system. The so-called double punishment system refers to the unit crime, not only the unit is fined, but also the directly responsible personnel in charge and other directly responsible personnel are sentenced to punishment. According to the corresponding provisions of China's criminal law, in the crime of falsely writing VAT special invoices, on the one hand, the unit will be fined, on the other hand, the directly responsible person in charge of the unit and other directly responsible persons will be sentenced to punishment, the specific responsible person's sentencing standard is: falsely writing an amount of 50,000 yuan or more shall be sentenced to less than three years of fixed-term imprisonment or criminal detention; If the amount of tax falsely charged is relatively large (generally refers to the amount of tax falsely charged exceeds 500,000 yuan or more) or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years; If the amount of tax falsely charged is huge (generally referring to the amount falsely charged exceeding 2.5 million yuan or more) or if there are other especially serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment.