Falsely issuing exclusive value-added tax invoices or other invoices to defraud export tax refunds or to off set taxes refers to any false issuance intended for others or himself, or letting others falsely issue for him, or induce others to falsely issue.

• 虚开增值税专用发票或者虚开用于骗取出口退税、抵扣税款的其他发票，是指有为他人虚开、为自己虚开、让他人为自己虚开、介绍他人虚开行为之一的。