Abstract: The crime concerning falsely making out special invoice for value-added tax is a new crime after the tax reform. The author begins to analyze this question from the added-tax and the invoice for added-tax, then sets forth the method of how to calculate the losses to the interest of State for the acts of falsely making out the special invoice for added-tax,and make a difference between the crime of falsely making out the special invoice for added-tax and other relevant crime and look forward to the future of the fate of this crime.