As long as falsely issuing value-added tax constitutes a crime, what has been used to deduct tax is aggravating circumstances. As long as it is qualitative, it will bear criminal responsibility. A crime committed in the name of a unit is a unit crime. If a unit commits a crime, it shall be fined, and the directly responsible person in charge and other directly responsible personnel of the unit shall be punished. Shareholders who do not belong to the above personnel are irresponsible. Falsely issuing special invoices for value-added tax is a violation of invoice management laws and regulations, and should be given an administrative penalty of fine. If the circumstances are serious, it shall be transferred to judicial organs according to law. In other words, there is no contradiction between the fine and the criminal punishment of the court. Article 37 of the Measures for the Administration of Invoices violates the provisions of the second paragraph of Article 22 of these Measures by falsely issuing 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.