Not exactly. Cases of false issuance include: 1, issuing for others, issuing for oneself, issuing for others, or introducing others not to buy or sell goods or not to provide or accept taxable services; 2. Buying and selling goods or providing or accepting civil taxable services, but the quantity or amount issued by introducing others for others, for oneself or for others is not true; 3. In the actual business activities, the rest of the related contents that can't reflect the tax situation opened by others for themselves are not filled in. According to Article 205 of the Criminal Law of People's Republic of China (PRC), whoever issues special invoices for value-added tax or falsely issues other invoices to defraud export tax rebate or tax deduction 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. 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 10 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. Whoever commits the acts mentioned in the preceding paragraph to defraud the state of tax, if the amount is especially huge and the circumstances are especially serious, thus causing particularly heavy losses to the interests of the state, shall be sentenced to life imprisonment or death, and his property shall also be confiscated. If a unit commits the crime specified in this article, it shall be fined, and the persons who are directly in charge and other persons who are directly responsible 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.