China's criminal law stipulates that a natural person who commits this crime shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall be fined not less than 20,000 yuan but not more than 200,000 yuan. 2. Whoever falsely makes out a large amount of tax or has other serious circumstances 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. 3. 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 of property. 4. Whoever falsely makes out special invoices for value-added tax or other invoices for export tax refund or tax deduction to defraud the state 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. 5. If a unit commits this crime, 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. Notice issued by the Supreme Law 20 18: Notice of the Supreme People's Court on Issues Concerning the Criteria for Conviction and Sentencing of Falsely Issuing Special VAT Invoices (LawNo .20 18226). Before the promulgation of the new judicial interpretation, you can refer to the Supreme People's Court's Interpretation on Several Issues Concerning the Specific Application of Laws in the Trial of Criminal Cases of Fraudulent Export Tax Refund (Law No.200230). That is, if the tax amount falsely drawn is more than 50,000 yuan, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and fined not less than 20,000 yuan but not more than 200,000 yuan; If the amount of tax falsely made out is more than 500,000 yuan, it shall be deemed as "a large amount" as stipulated in Article 205 of the Criminal Law; If the tax amount falsely made out is more than 2.5 million yuan, it shall be deemed as "a huge amount" as stipulated in Article 205 of the Criminal Law.