为正确执行《全国人民代表大会常务委员会关于惩治虚开、伪造和非法出售增值税专用发票犯罪的决定》（以下简称《决定》），依法惩治虚开、伪造和非法出售增值税专用发票和其他发票犯罪，现就适用《决定》的若干具体问题解释如下：一、根据《决定》第一条规定，虚开增值税专用 In order to correctly implement the “Decision of the Standing Committee of the National People’s Congress on Punishing Crimes of Falsely Open, Counterfeit and Illegal Sale of Special Invoices for Value-added Taxes” (hereinafter referred to as “the Decision”), punish falsely, falsify and illegally sell special value-added tax invoices and other Invoice crime, the application of the “decision” is now on a number of specific issues explained as follows: First, according to “Decision” the first article, false false value-added tax