What happens if someone is caught buying fake invoices?

Article 38 of the Measures for the Administration of Invoices in People's Republic of China (PRC) stipulates that those who print, forge, alter or resell invoices without permission, or make invoices' producer seals and special anti-counterfeiting products without permission, shall be sealed up, detained or destroyed by the tax authorities according to law, and the illegal income and tools for committing crimes shall be confiscated, and a fine of 1 10,000 yuan but not more than 50,000 yuan may be imposed; If a crime is constituted, criminal responsibility shall be investigated according to law.

According to Article 209 of the Criminal Law, whoever forges, manufactures or sells forged or altered invoices that can be used to defraud export tax rebates and tax deductions shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or public surveillance, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; If the number is huge, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan; If the amount is especially huge, he shall be sentenced to fixed-term imprisonment of not less than seven years, fined not less than 50,000 yuan but not more than 500,000 yuan or confiscated property.

Whoever forges, manufactures or sells invoices other than those specified in the preceding paragraph without authorization shall be sentenced to fixed-term imprisonment of not more than two years, criminal detention or public surveillance, and shall also or solely be fined not less than 50,000 yuan but not more than 60,000 yuan; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than 2 years but not more than 7 years, and shall be fined not less than 50,000 yuan but not more than 500,000 yuan.

In order to intensify the crackdown, strengthen the protection of the order of national tax collection and management, and minimize the loss of national tax revenue, the punishment of the public security bureau for illegally buying and selling fake invoices has risen to the criminal level, and public security organs can do so.