Legal analysis: the prosecution time of criminal offence of false invoicing should be determined according to the actual situation of the case: 1. The prosecution period for falsely issuing special invoices for value-added tax or other invoices for defrauding export tax refund or tax deduction is five years; 2. If the amount of tax falsely issued is relatively large or there are other serious circumstances, the limitation period for prosecution shall be fifteen years; 3. If the amount is huge or there are other particularly serious circumstances, the limitation period for prosecution shall be twenty years. 20 years later, if it is deemed necessary to prosecute, it shall be submitted to the Supreme People's Procuratorate for approval.
Legal basis: Article 87 of the Criminal Law of People's Republic of China (PRC) shall not be prosecuted beyond the following time limit: (1) If the statutory maximum penalty is less than five years of fixed-term imprisonment, after five years; (2) Ten years if the statutory maximum penalty is fixed-term imprisonment of not less than five years but not more than ten years; (3) Fifteen years if the statutory maximum penalty is fixed-term imprisonment of not less than ten years; (4) Twenty years have passed if the maximum legal punishment is life imprisonment or death penalty. 20 years later, if it is deemed necessary to prosecute, it shall be submitted to the Supreme People's Procuratorate for approval.