Article 205 of the Criminal Law of People's Republic of China (PRC)?
Whoever falsely makes out special invoices or other invoices for value-added tax to defraud export tax rebates or tax deductions 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 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.
Extended data
No false invoice method
1. Raise awareness of prevention: General tax paying enterprises should have awareness of prevention when purchasing goods and actively take some measures to avoid receiving false invoices. After receiving the invoice, the person directly in charge needs to carefully check whether the contents of the invoice, including the contents of the goods, the billing unit and the remittance account, are consistent with the actual business situation and the actual sales unit.
2. Know the transaction object: In the transaction, the business personnel need to fully grasp the information of the other party. Those who illegally provide false invoices and pay the "benefit fee" will directly refuse and no longer contact.
Not only that, but also the actual situation of suppliers and related business contacts in normal transactions should be thoroughly investigated. Once the counterparty is found abnormal through investigation, you should be vigilant, do further investigation and consider whether to continue trading.
3. Verify the authenticity of invoices: After the tax system is constantly updated, it is now easy to check the authenticity online through the official website of the competent tax authorities. After the online inspection, if the taxpayer still has doubts, he can suspend the deduction and seek help from the tax authorities, who will intervene in the investigation.
4. Regular professional training: the competent leader should regularly train employees, and can hire professional lawyers to improve their awareness of prevention and law. The training content is mainly to inform employees of the illegality of false invoicing and identify ways to prevent false invoicing. It is necessary to prevent employees from receiving fake invoices due to personal work mistakes, and also to prevent employees from maliciously making fake invoices by taking advantage of their positions, which will bring trouble to enterprises.
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