Whoever fraudulently obtains special invoices for value-added tax or other invoices which can be used to defraud a tax refund for exports or to offset tax money shall be convicted and punished in accordance with the provisions in Article266 of this Law.

• 使用欺骗手段骗取增值税专用发票或者可以用于骗取出口退税、扣税款的其他发票的，依照本法第二百六十六条的规定定罪处罚。