Article210 Whoever steals special invoices for value-added tax or any 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 Article264 of this Law.

• 第二百一十条盗窃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，依照本法第二百六十四条的规定定罪处罚。