Does the Economic Investigation Brigade have the right to cancel the case by falsely issuing VAT invoices?

It is not considered a crime if the circumstances specified in Article 16 of the Criminal Procedure Law are obviously minor and harmless; The crime has passed the limitation period for prosecution; Exempt from punishment through Amnesty; Failing to tell or withdraw a crime that should be dealt with according to the criminal law; The criminal suspect or defendant dies; If other laws provide for exemption from criminal responsibility, they may appeal to the Economic Investigation Brigade, or the defense lawyer may appeal to the Economic Investigation Brigade to dismiss the case. The crime of falsely issuing special invoices for value-added tax is used to defraud export tax refund and tax deduction invoices, which refers to the act of falsely issuing special invoices for value-added tax for others, for oneself, for others, introducing others to falsely issue special invoices for value-added tax, or to defraud export tax refund and tax deduction invoices. Therefore, if falsely issuing VAT invoices conforms to Article 16 of the Criminal Procedure Law, the case may not be filed after investigation.

Legal basis: People's Republic of China (PRC) Criminal Law.

Article 205 The crime of falsely issuing special VAT invoices to defraud export tax rebates or deduct tax invoices; Crime of falsely issuing invoices Whoever falsely issues special invoices for value-added tax or other invoices used for defrauding export tax rebates 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; 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 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. If a unit commits the crime specified in this article, 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.

Falsely issuing special invoices for value-added tax or other invoices for defrauding export tax rebates and tax deduction refers to one of the acts of falsely issuing invoices for others, for oneself, for others and for introducing others.

Criminal Procedure Law of the People's Republic of China

Article 16 In any of the following circumstances, criminal responsibility shall not be investigated. If criminal responsibility has been investigated, the case shall be dismissed, or prosecution shall not be initiated, or the trial shall be terminated or acquitted: (1) If the circumstances are obviously minor and the harm is not great, it shall not be considered as a crime; (two) the crime has passed the limitation period; (3) Being exempted from punishment by an amnesty order; (4) Failing to tell or withdrawing a crime that should be dealt with only after being told according to the Criminal Law; (5) The criminal suspect or defendant dies; (six) other laws and regulations shall be exempted from criminal responsibility.