(1) Definition of false invoicing: If the perpetrator has one of the following four behaviors, it constitutes false invoicing: 1. Issue invoices for others that are inconsistent with actual business conditions; 2. Issue invoices for yourself that are inconsistent with actual business conditions; 3. Allow others to issue invoices that are inconsistent with actual business conditions; 4. Introduce others to issue invoices that are inconsistent with actual business conditions; bill. The above-mentioned invoices include special value-added tax invoices and other invoices used for export tax rebates and tax deductions, such as cargo transportation invoices. , and ordinary invoices; whether it is a genuine invoice produced under the supervision of the tax authority or a forged fake invoice, as long as it meets the above conditions, it constitutes false invoicing. (2) The method and extent of tax administrative penalties and confiscation of illegal gains; if the amount of false issuance is less than 10,000 yuan, a fine of not more than 50,000 yuan may be imposed; if the amount of false issuance exceeds 6,543,800 yuan, a fine of more than 50,000 yuan may be imposed Fines of up to 500,000 yuan. (iii) Criteria, charges and penalties for constituting a crime1. Falsely issuing special value-added tax invoices or other invoices used to defraud export tax refund invoices or tax deductions, if the amount of falsely issued tax is more than 1,000 yuan, or the amount of defrauding state taxes is more than 5,000 yuan, it is suspected of constituting a crime. The crime is: falsely issuing special invoices for value-added tax, falsely issuing special invoices to fraudulently obtain export tax rebates, and falsely issuing special invoices for tax deductions. If an individual commits a crime, he shall be sentenced to criminal detention, and may be sentenced to fixed-term imprisonment of not more than 15 years, or up to life imprisonment, and may also be fined; if an unit commits a crime, he shall be sentenced to a fine; and the person directly in charge and other directly responsible persons shall be punished according to the crime committed by the individual. 2. False issuance of other ordinary invoices for the construction and installation industry, advertising industry, catering service industry, etc. other than the above-mentioned invoices, if any of the following circumstances occurs, is suspected of constituting the crime of false issuance of invoices: more than 65,438,000 false invoices or a total amount of false issuance of 400,000 More than RMB 10,000; although the amount does not meet the above-mentioned amount standards, but has been subject to administrative penalties for false invoices more than two times within five years, and false invoices have been issued; other serious circumstances. If an individual commits a crime, he may be sentenced to public surveillance, criminal detention, or fixed-term imprisonment of not more than seven years, and shall also be fined; if a unit commits this crime, the unit shall be sentenced to a fine, and the person directly in charge and other directly responsible persons shall be fined according to the crime committed by the individual. punishment. 2. Illegal production of invoices, sale of illegally produced invoices, and illegal sale of invoices (1) The method and extent of tax administrative penalties and confiscation of illegal income; and a fine of 1,000 yuan to 50,000 yuan; in serious cases, a fine of more than 50,000 yuan and 50,000 yuan Fines of up to 10,000 yuan. (2) The standards, fees, and penalties for constituting a crime are 1. Illegal manufacturing or selling of illegally manufactured invoices, or selling of more than 25 special value-added tax invoices produced under the supervision of the tax authorities, or the cumulative face value of the invoices exceeds 654.38 million yuan, respectively, is suspected of constituting forgery. The crime of special VAT invoices, the crime of selling counterfeit special VAT invoices, and the crime of illegally selling special VAT invoices. If an individual commits a crime, he or she shall be punished with surveillance, criminal detention, or fixed-term imprisonment of not more than 15 years, or even life imprisonment; if an unit commits a crime, he or she shall be sentenced to a fine; and the person directly in charge and other directly responsible persons shall be punished according to the crime committed by the individual. 2. Illegally manufacturing or selling illegally manufactured invoices, or selling more than 50 invoices supervised by the tax authorities to defraud export tax refunds or tax deductions, or the total face value of the invoices is more than 200,000 yuan, constitutes illegal manufacturing respectively. The crime of fraudulently obtaining export tax refund invoices, the crime of illegally manufacturing tax deduction invoices, the crime of selling illegally manufactured invoices used to fraudulently obtain export tax refunds, and the crime of illegally selling tax deduction invoices. If an individual commits a crime, he shall be punished with surveillance, criminal detention, or fixed-term imprisonment of not more than 15 years; if an unit commits a crime, he shall be sentenced to a fine; and the person directly in charge and other directly responsible persons shall be punished according to the crime committed by the individual. 3. Illegal manufacturing or selling of ordinary invoices produced under the supervision of tax authorities, such as construction and installation invoices, goods sales invoices, etc. , the number exceeds 100, or the cumulative face value of the tickets exceeds 400,000 yuan, they are respectively suspected of constituting the crime of illegally manufacturing invoices, selling illegally manufactured invoices, and illegally selling invoices. If an individual commits a crime, he shall be sentenced to surveillance, criminal detention or fixed-term imprisonment of not more than seven years; if an unit commits a crime, he shall be sentenced to a fine; and the person directly in charge and other directly responsible persons shall be punished according to the crime committed by the individual. three. Illegal purchase of invoices and illegal holding of invoices (1) The method and range of tax administrative penalties: a fine of not less than 654.38 million yuan but not more than 50,000 yuan; if the case is serious, a fine of not less than 50,000 yuan but not more than 500,000 yuan shall be imposed; illegal income shall be confiscated. (2) Criteria, charges and penalties for constituting a crime: 1.
Anyone who illegally purchases special VAT invoices or purchases more than 25 forged special VAT invoices, or whose cumulative face value exceeds 654.38 million yuan, constitutes the crime of illegally purchasing special VAT invoices or purchasing forged special VAT invoices. If an individual commits a crime, he shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and concurrently or solely with a fine; if an unit commits a crime, he shall be sentenced to a fine; and the person in charge and other directly responsible persons directly responsible shall be punished according to the crime committed by the individual. 2. Knowingly holding forged invoices under any of the following circumstances constitutes the crime of holding forged invoices: (1) Holding more than fifty forged special value-added tax invoices or the cumulative face value of the invoices is more than 200,000 yuan; ( 2) Possessing more than 100 other counterfeit invoices that can be used to defraud export tax refunds or tax deductions, or the cumulative face value exceeds 400,000 yuan; (3) Possessing other counterfeit invoices other than the above two types of advertising, services, and catering There are more than 200 ordinary business invoices, or the cumulative face value is more than 800,000 yuan. If an individual commits a crime, he shall be sentenced to surveillance, criminal detention or fixed-term imprisonment of not more than seven years; if an unit commits a crime, he shall be sentenced to a fine; and the person directly in charge and other directly responsible persons shall be punished according to the crime committed by the individual. Anyone who meets the above criteria, that is, the criteria for the tax authorities to transfer suspected criminal cases, should be promptly transferred to the public security organs for processing.
Legal objectivity:
Article 162 of the Criminal Procedure Law of the People's Republic of China: For cases that have been concluded by the public security organs, they shall ensure that the criminal facts are clear, the evidence is reliable and sufficient, and the The prosecution opinion, together with the case file materials and evidence, will be transferred to the People's Procuratorate at the same level for review and decision; the criminal suspect and his defense lawyer will also be notified of the case transfer status. If the criminal suspect voluntarily pleads guilty, it shall be recorded in the case and transferred with the case, and the relevant circumstances shall be stated in the prosecution opinion.