1. Selling special VAT invoices constitutes a crime, and buying special VAT invoices is also an illegal act, including buying forged invoices, which is also a criminal act that violates the criminal law. Whoever illegally purchases special invoices for value-added tax or purchases forged special invoices for value-added tax shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also or solely be fined not less than 20,000 yuan but not more than 200,000 yuan.
2. Whoever illegally sells other invoices that can be used to defraud export tax rebates or deduct taxes shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or public surveillance, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; If the number is huge, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan; If the amount is especially huge, he shall be sentenced to fixed-term imprisonment of not less than seven years, fined not less than 50,000 yuan but not more than 500,000 yuan or confiscated property.
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Law firm Dr. Li Yang: Crime of illegally selling special VAT invoices 03:57
Crime of illegally selling special VAT invoices
According to the provisions of Article 207 of the Criminal Law of People's Republic of China (PRC), it refers to the act of intentionally and illegally selling special invoices for value-added tax in violation of the relevant state regulations on invoice management. According to the general principle of the constitution of a crime, whether an act constitutes a crime depends on whether it has four constitutive elements of a crime, namely, the subject element, the object element, the objective element and the subjective element, otherwise it cannot be regarded as a crime, and it is also the basis for distinguishing this crime from another. The criminal responsibility that constitutes the crime of illegally selling special invoices for value-added tax, according to different situations, the law stipulates three grades of punishment. This kind of crime seriously violates the state's management system of special invoices for value-added tax, interferes with the state's tax reform and undermines the socialist economic order.
Constitutive condition
1. The actor has the purpose of selling special VAT invoices and seeking illegal benefits.
2. Units (including tax authorities and other units) and individuals (including tax authorities and other individuals) can be the subject of this crime.
3. The perpetrator must have committed the crime of illegally selling special VAT invoices. Special VAT invoice is the proof of VAT deduction and the basis of VAT collection. Special invoices for value-added tax shall be sold by the state tax authorities in accordance with regulations, and only used by general taxpayers of value-added tax. In addition, no unit or individual may sell it. The illegal sale of special VAT invoices is based on the possession of such invoices. Some of these invoices are obtained from legal channels, that is, units and individuals who meet the conditions of ordinary taxpayers receive and purchase special VAT invoices from tax authorities according to law. Some are special invoices for value-added tax illegally obtained in collusion with tax officials. Some are special VAT invoices illegally obtained from holders of special VAT invoices through theft, fraud or other criminal means. However, whether the source of illegally sold special VAT invoices is legal or not does not affect the establishment of this crime. In other words, as long as the illegal sale is carried out, it constitutes this crime. It should be noted that the illegal sale of special invoices for value-added tax stipulated in this article must be uniformly printed by the state, not forged.
Legal basis: Article 207 of the Criminal Law of People's Republic of China (PRC) refers to the act of intentionally and illegally selling special invoices for value-added tax in violation of relevant state regulations on invoice management. According to the general principle of the constitution of a crime, whether an act constitutes a crime depends on whether it has four constitutive elements of a crime, namely, the subject element, the object element, the objective element and the subjective element. Otherwise, it cannot be regarded as a crime, and it is also the basis for distinguishing one crime from another. The criminal responsibility that constitutes the crime of illegally selling special invoices for value-added tax, according to different situations, the law stipulates three grades of punishment. This kind of crime seriously violates the state's management system of special invoices for value-added tax, interferes with the state's tax reform and undermines the socialist economic order.
The criminal law stipulates that anyone who illegally sells special invoices for value-added tax shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or control, and shall be fined not less than 20,000 yuan but not more than 200,000 yuan; If the number is relatively large, 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; If the number is huge, he 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.