1. Administrative punishment for tax fraud
If an enterprise or institution falsely reports the export of commodities it produces or manages, and defrauds the state of export tax refund of less than 6,543.8+0,000 yuan, the tax authorities shall recover the defrauded tax refund and impose a fine of more than 654.38+0 and less than 5 times the defrauded tax.
If a unit or individual other than an enterprise or institution defrauds the state of export tax refund, and the amount is small and does not constitute a crime, the tax authorities shall recover the tax refund defrauded by it and impose a fine of less than five times the tax defrauded.
Enterprises and institutions engaged in or involved in tax fraud and tax evasion activities, including falsely issuing special invoices, inflating prices, forging or falsely reporting false donations in exports and imports, etc., once verified, the directly responsible personnel shall be dismissed from public office, and the relevant responsible persons shall be dismissed.
Enterprises defrauding export tax rebates, if the circumstances are serious, shall be suspended for more than half a year with the approval of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
During the period when the tax refund is stopped, the goods exported by the agent will not be refunded. The Ministry of Foreign Trade and Economic Cooperation will revoke the export operation right of an enterprise that defrauds a large amount of tax refund or if the circumstances are particularly serious.
2. Criminal punishment for tax fraud
Whoever defrauds the state of export tax refund of more than RMB 6,543.8+0,000 by falsely reporting exports or other deceptive means shall be sentenced to fixed-term imprisonment of not more than five years, and shall also be fined not less than RMB 6,543.8+0 yuan but not more than five times; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 5 years/kloc-0 and not more than 0 years, and shall be fined not less than 5 times the amount of tax fraud/kloc-0; If the amount is especially huge or there are other particularly serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 or life imprisonment, and shall also be fined not less than 1 times but not more than 5 times the amount of tax fraud or confiscated property.
After paying taxes, taxpayers who cheat the paid taxes by false export or other deceptive means shall be punished in accordance with the provisions on tax evasion; The part of tax fraud that exceeds the tax paid shall be punished in accordance with the provisions on tax fraud.