The filing standard of the crime of falsely issuing invoices
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 issued by the Supreme People's Court in June10/7 stipulates that those whose tax amount is more than 10000 yuan shall be convicted and punished according to law; The amount of false tax payment is more than 654.38+10,000 yuan, which belongs to "the amount of false tax payment is large", and the same sentencing grade is applicable to "other serious circumstances"; Falsely issuing taxes of more than 500,000 yuan belongs to "falsely issuing a huge amount", and the same sentencing grade applies to "there are other particularly serious circumstances". Since the crime of falsely issuing special VAT invoices is stipulated in the same article as the crime of fraudulently obtaining export tax rebates and tax deduction invoices, before the new judicial interpretation is promulgated, the criteria for identifying the crime of falsely issuing invoices as "serious in circumstances" and "particularly serious in circumstances" can be converted according to the standards of falsely issuing special VAT invoices and fraudulently obtaining export tax rebates and tax deduction invoices, and implemented by reference.
This crime only provides for the imposition of fines on natural persons and units that commit crimes, but does not specify the amount of fines. Article 205 of the Criminal Law stipulates the crime of falsely issuing special invoices for value-added tax, the crime of defrauding export tax rebates and the crime of deducting tax invoices, and stipulates the specific amount of fines. When applying the fine penalty to the crime of falsely issuing invoices, you can refer to the fine amount of the corresponding penalty level, that is, if the circumstances are serious, you will be fined more than 20,000 yuan but less than 200,000 yuan; If the circumstances are particularly serious, a fine of not less than 50,000 yuan but not more than 500,000 yuan shall be imposed.
Determination of the crime of illegally selling special VAT invoices
Attention should be paid to the difference between this crime and the crime of selling forged special VAT invoices. The main difference between the two is that:
1, the object of crime is different, and the object of crime of the former is the special VAT invoice uniformly printed by the state; The criminal object of the latter is the forged national special VAT invoice.
2. Subjective aspects are different. The former knows that it is illegal to sell special invoices for national value-added tax; The latter knows that it is a forged VAT invoice and sells it.
3. The statutory maximum penalty is different. The former can be sentenced to life imprisonment; However, whoever forges or sells forged special invoices for value-added tax, if the quantity is especially huge and the circumstances are especially serious, seriously disrupting the economic order, shall be sentenced to life imprisonment or death.
I hope the above content can help you. If in doubt, please consult a professional lawyer.
Legal basis:
Article 208 of the Criminal Code of People's Republic of China (PRC).
Crime of illegally purchasing special VAT invoices or buying forged special VAT invoices; Crime of falsely issuing special VAT invoices, crime of selling forged special VAT invoices, and crime of illegally selling special VAT invoices. 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.
Whoever illegally purchases special VAT invoices or purchases forged special VAT invoices and falsely issues or sells them shall be convicted and punished in accordance with the provisions of Articles 205, 206 and 207 of this Law respectively.