Legal basis: Article 206 of the Criminal Law of People's Republic of China (PRC), whoever forges or sells forged special invoices for value-added tax 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 amount 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; If the amount is huge or there are other particularly serious circumstances, he 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, criminal detention or public surveillance; If the number is large or there are other serious circumstances, they shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years; If the number is huge or there are other particularly serious circumstances, they shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment.