The accountant of Zeta Ltd altered the amount charged on an invoice for purchases from RMB

50 to RMB50,000 so as to increase the deduction for enterprise income tax (EIT).

What is the type of offence Zeta Ltd has committed under the Tax Collection and Administrative Law？

A.Transfer pricing

B.Tax avoidance

C.Tax evasion

D.Fraudulence in the issuance of an invoice