First, the constitutive elements of the crime of falsely issuing invoices:
1, the object of this crime is the special VAT invoice of the national supervision and management system and other invoices that can be used for export tax refund and tax deduction;
2. This crime is objectively manifested as issuing special VAT invoices for others, for yourself, for others, or for others to introduce others, or issuing other invoices for export tax refund and tax deduction, or issuing invoices for others, for yourself, for others to introduce others, or defrauding export tax refund even if you buy goods or provide or accept taxable services. Other invoices used for tax deduction or actual business activities, but letting others issue special invoices for value-added tax or other invoices used for defrauding export tax rebates and tax deduction;
3. The subjects of this crime are all general subjects, that is, natural persons who have reached the age of criminal responsibility and have criminal responsibility ability can constitute;
4. Subjectively, this crime must be intentional and generally has a profit-making purpose.
Two, the specific act of falsely issuing special invoices for value-added tax or other invoices for defrauding tax refund and tax deduction:
1. Falsely issuing special VAT invoices or other invoices for defrauding export tax rebates or tax deductions for others means that a unit or individual legally owns special VAT invoices or other invoices for defrauding export tax rebates or tax deductions, but even if it purchases goods or provides taxable services, it falsely issues special VAT invoices or other invoices for defrauding export tax rebates or tax deductions for others, or uses them to defraud export tax rebates.
2. Falsely issuing special invoices for value-added tax or other invoices for defrauding export tax rebates and tax deduction. It refers to the act that units and individuals who legally own special VAT invoices or other invoices for defrauding export tax rebates or tax deductions issue special VAT invoices or other invoices for defrauding export tax rebates or tax deductions for others while knowing that others have no goods to buy or sell or have not provided or accepted taxable services, or even if they have goods to buy or sell or provide or accept taxable services, they issue special VAT invoices or other invoices for defrauding export tax rebates or tax deductions for themselves;
3. Letting others falsely issue special VAT invoices or other invoices for defrauding export tax rebates or tax deductions for themselves means that units or individuals who have not bought or sold goods or provided or accepted taxable services require units or individuals that legally own special VAT invoices or other invoices for defrauding export tax rebates or tax deductions to issue special VAT tickets or other invoices for defrauding export tax rebates or tax deductions. Or even if you buy or sell goods, provide or accept taxable services, but ask others to issue special VAT invoices or other invoices for defrauding export tax rebates or tax deductions, or conduct actual business activities, but ask others to issue special VAT invoices or other invoices for defrauding export tax rebates or tax deductions;
4. Introduce others to falsely issue special VAT invoices or other invoices for defrauding export tax rebates and tax deduction. Refers to the communication and matchmaking between units or individuals who legally hold special VAT invoices or other invoices for defrauding export tax rebates or tax deductions, and units or individuals who ask for falsely issuing special VAT invoices or other invoices for defrauding export tax rebates or tax deductions.
Legal basis: Article 205 of the Criminal Law of People's Republic of China (PRC) falsely makes out special invoices for value-added tax or other invoices for defrauding export tax rebates or tax deduction, and is sentenced to fixed-term imprisonment of not more than three years or criminal detention, and is also fined not less than 20,000 yuan but not more than 200,000 yuan; If the amount of tax falsely made out is relatively large or there are other serious circumstances, he 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. If a unit commits the crime specified in this article, 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. Falsely issuing special invoices for value-added tax or other invoices for defrauding export tax rebates and tax deduction refers to one of the acts of falsely issuing invoices for others, for oneself, for others and for introducing others.