If the tax amount of a special VAT invoice is falsely made out to be 654.38+10,000 yuan, or the national tax is defrauded to be 50,000 yuan, or there are other serious circumstances, the benchmark punishment is three years' imprisonment; For every 6,000 yuan increase in tax falsely declared or 3,000 yuan increase in tax actually defrauded, the sentence will be increased by one month.
Probation is not applicable under any of the following circumstances: falsely issuing special VAT invoices with a tax amount of more than 300,000 yuan or defrauding the state tax amount of more than 250,000 yuan; Being punished or sentenced by administration for falsely issuing special VAT invoices; Falsely issuing special VAT invoices for more than 5 times; Failing to pay a fine of more than 60% as required.
Extended data:
The requirements for issuing invoices stipulate that:
1. Special VAT invoices can only be purchased and used by general VAT taxpayers. If a small-scale taxpayer needs to use it, it shall be issued by the local tax authorities after approval by the tax authorities.
2. The special VAT invoice includes the taxpayer's tax registration number, the amount excluding VAT, the applicable tax rate, the VAT payable, etc. In addition to the contents of ordinary invoices such as the name of the buyer, the seller, the goods or services, the quantity and measurement unit of the goods or services, the unit price and price, the billing unit, the payee and the billing date.
3. Special VAT invoice in quadruplicate and seven copies (excluding stub copy, in triplicate and six copies). The first copy is the stub copy (for future reference), the second copy is the invoice copy (for the buyer's bookkeeping), the third copy is the deduction copy (for the buyer's tax deduction certificate), the fourth copy is the bookkeeping copy (for the seller's bookkeeping), and the seventh copy is the backup copy.
Baidu Encyclopedia-Crime of falsely issuing VAT invoices