Criminal law of the people's Republic of China
Article 205 The crime of falsely issuing special VAT invoices to defraud export tax rebates or tax deduction invoices.
Whoever falsely makes out special invoices for value-added tax or other invoices for defrauding export tax rebates or tax deduction shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; If the amount of tax falsely made out is relatively large 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 not less than 50,000 yuan but not more than 500,000 yuan; Whoever falsely makes out a huge amount of tax or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan or confiscated property. If a unit commits the crime specified in this article, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever falsely makes out a large amount of taxes or has other serious circumstances shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years; Whoever falsely makes out a huge amount of tax or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment. Falsely issuing special invoices for value-added tax or other invoices for defrauding export tax rebates and tax deduction refers to one of the acts of falsely issuing invoices for others, for oneself, for others and for introducing others.
Article 205- 1
Whoever falsely makes out invoices other than those specified in Article 205 of this Law, if the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than two years, criminal detention or public surveillance, and shall also be fined; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than two years but not more than seven years and shall also be fined. If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the provisions of the preceding paragraph.
Extended data:
The Supreme People's Court issued the Interpretation on Several Issues Concerning the Application of the Decision of the 〈NPC Standing Committee on Punishing the Crime of Falsely Issuing, Forging and Illegally Selling Special VAT Invoices, which mentioned in the notice:
1. According to Article 1 of the Decision, falsely issuing special VAT invoices constitutes the crime of falsely issuing special VAT invoices.
One of the following acts belongs to "falsely issuing special VAT invoices":
(1) Issuing special VAT invoices for others, not buying or selling goods or providing or accepting taxable services for himself, others or introducing others;
(2) Issuing special VAT invoices with false quantity or amount for others, for oneself or for others when buying or selling goods or providing or accepting taxable services;
(3) Carry out actual business activities, but let others issue special VAT invoices for themselves.
Whoever falsely makes out tax amount 10000 yuan or falsely makes out special invoices for value-added tax, thus defrauding the state tax amount of more than 5000 yuan, shall be convicted and punished according to law.
If the amount of false tax is more than 654.38+10,000 yuan, it belongs to "a large amount of false tax"; In any of the following circumstances, it belongs to "other serious circumstances":
(1) defrauded the national tax of more than 50,000 yuan by falsely issuing special VAT invoices;
(2) Other serious circumstances.
Falsely issuing taxes of more than 500,000 yuan is a "huge amount of falsely issuing taxes"; In any of the following circumstances, it belongs to "other particularly serious circumstances":
(1) defrauded the national tax of more than 300,000 yuan by falsely issuing special VAT invoices;
(two) the amount of tax fraud is huge or there are other serious circumstances;
(3) Other particularly serious circumstances.
Using false VAT invoices to actually deduct taxes or defraud export tax rebates of more than 6,543,800 yuan belongs to "the amount of defrauding state taxes is extremely huge"; Causing a national tax loss of more than 500 thousand yuan, which can not be recovered before the end of the investigation, belongs to "causing particularly heavy losses to the national interests." It is the basic content of "especially serious circumstances" to defraud the state tax by using false special invoices for value-added tax, which is extremely huge and causes particularly heavy losses to the national interests.
Criminals who falsely issue special invoices for value-added tax and criminals who defraud tax shall bear criminal responsibility with the amount of falsely issued tax and the amount of national tax actually defrauded.
Those who use false special VAT invoices to deduct taxes or defraud export tax rebates shall be convicted and punished in accordance with the provisions of Article 1 of the Decision; Those who defraud the state tax by other means should still be convicted and punished in accordance with the relevant provisions of the Supplementary Provisions of the NPC Standing Committee on Punishing Tax Evasion and Refusal.