1. Whoever falsely issues special invoices for value-added tax 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;
2. 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 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.
What are the constitutive elements of the crime of falsely issuing special VAT invoices?
The constitutive elements of the crime of falsely issuing special VAT invoices are as follows:
1, the object element, is the national VAT special invoice supervision and management system;
2. Objective elements, such as issuing special VAT invoices without buying or selling goods or providing or accepting taxable services, or issuing special VAT invoices with false quantity or amount even if buying or selling goods or providing or accepting taxable services, or conducting actual business activities, but letting others issue special VAT invoices on behalf of them;
3, the main elements, for the general subject, that is, the natural person who has reached the age of criminal responsibility and has criminal responsibility ability;
4. Subjective elements must be intentional and generally have profit-making purposes.
Legal basis: Article 208th of the Criminal Law of People's Republic of China (PRC).
Crime of illegally purchasing special invoices for value-added tax or crime of purchasing forged special invoices for value-added tax Whoever illegally purchases special invoices for value-added tax or purchases forged special invoices for value-added tax shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention and shall also, or shall only, be fined not less than 20,000 yuan but not more than 200,000 yuan.
The crime of falsely issuing special invoices for value-added tax, the crime of selling forged special invoices for value-added tax and the crime of illegally selling special invoices for value-added tax shall be convicted and punished in accordance with the provisions of Articles 205, 206 and 207 of this Law respectively.