虚开增值税专用发票,是指没有货物购销关系或没有提供应税劳务而开具增值税专用发票,或虽有购销关系,提供应税劳务,却开具品名、单位、数量等不实的增值税专用发票的行为。虚开行为具体包括,为他人虚开,为自己虚开,让他人为己虚开,介绍他人虚开四种行为,只要具备行为之一,即可构成虚开。 Fake value-added tax special invoices refer to the VAT invoices issued without the purchase or sale of goods or the provision of taxable services or the provision of taxable services despite the purchase and sale of goods but with false VAT such as product name, unit and quantity Special invoice behavior. Fictitious behavior specifically includes fooling others, fooling for themselves, letting others fool for themselves, and introducing others to fooling around with the four kinds of behaviors. As long as they possess one of the acts, they can constitute fake.