1, if the amount involved is less than 5,000 yuan, it is a minor degree, and it will be given a warning or fined below 50 yuan;
2, involving an amount of more than 5000 yuan to 65438+ ten thousand yuan and below, belonging to the general level, punishable by a detention of less than 5 days or a fine of less than 500 yuan;
3. If the amount involved is more than 654.38+10,000 yuan but less than 1 10,000 yuan, the circumstances are serious, and the offender shall be sentenced to fixed-term imprisonment of not more than 6 months, criminal detention or a fine of not more than 5,000 yuan;
4. If the amount involved is more than 6,543,800 yuan, if the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than 3 years and not more than 6,543,800 yuan, and shall also be fined.
The criteria for determining the crime of fraud are as follows:
1, object elements, the object of infringement is the ownership of public and private property. It is limited to the property of the state, the collective or the individual, and shall not defraud other illegal interests. Its goal should also exclude loans from financial institutions;
2, the objective elements, objectively manifested as the use of fraud to defraud a large amount of public and private property. The perpetrator committed the crime of fraud. Formally speaking, fraud includes two types, one is to fabricate facts, the other is to conceal the truth, both of which are essentially behaviors that make victims fall into wrong understanding; Fraud gives the other party a wrong understanding. The wrong understanding of the other party is caused by the fraud of the actor, even if the other party has certain judgment errors, it does not hinder the establishment of fraud; The crime of fraud requires the victim to dispose of his property after falling into a wrong understanding;
3. Subject elements: the subject of the crime of fraud is a general subject, which can be composed of any natural person who has reached the legal age of criminal responsibility and has the ability of criminal responsibility;
4. Subjective elements: The crime of fraud is subjectively direct and intentional, with the purpose of illegally occupying public and private property.
To sum up, it should be noted that the actual situation may be different due to the nature and circumstances of the case, and the specific sentencing needs to be determined according to the legal provisions and the evaluation of the case.
Legal basis:
Article 210 of the Criminal Law of People's Republic of China (PRC)
Whoever steals special invoices for value-added tax or other invoices that can be used to defraud export tax rebates or deduct taxes shall be convicted and punished in accordance with the provisions of Article 264 of this Law.
The crime of fraud is to defraud special invoices for value-added tax or other invoices that can be used to defraud export tax rebates or deduct taxes by deception, and shall be convicted and punished in accordance with the provisions of Article 266 of this Law.
Article 266
If the crime of fraud defrauds public or private property, and the amount is relatively large, it shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or public surveillance, and shall also or only be fined; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years and shall also be fined; If the amount is especially huge or there are other especially serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined or confiscated. Where there are other provisions in this Law, such provisions shall prevail.