ntax evasion is a serious issue that affects the economy and society. Among various tax-related crimes, two common offenses are often confused: "the crime of issuing false invoices" and "the crime of issuing false value-added tax (VAT) special invoices." 🚫💸

Firstly, the crime of issuing false invoices refers to the act of illegally issuing invoices without actual transactions. This can include ordinary invoices or special invoices. It disrupts the order of invoice management and tax administration. On the other hand, the crime of issuing false VAT special invoices specifically targets these particular invoices used for tax deduction purposes. The latter has stricter legal consequences due to its direct impact on national tax revenue. 💼🔍

The key difference lies in the type of invoice involved and the severity of legal penalties. Issuing false VAT special invoices not only harms the state's tax system but also constitutes fraud against the government, leading to heavier punishments. Understanding these distinctions is crucial for both legal practitioners and businesses aiming to comply with tax laws. 📝💼