What is the responsibility and punishment of the person in charge of foreign trade enterprises for export tax fraud?

Tax fraud: Article 66 of the Tax Administration Law defrauds the state of export tax refund by falsely reporting exports or other fraudulent means, the tax authorities shall recover the tax refund defrauded by them and impose a fine of not less than one time but not more than five times the tax defrauded; If a crime is constituted, criminal responsibility shall be investigated according to law.

Case:

A small businessman in Yiwu was unsuccessful in doing business. He falsely reported his registered capital in Xuancheng City, Anhui Province, set up a foreign trade company with the right to export, and used forged documents and vouchers to falsely report his exports, becoming a "big foreign exchange earner" and defrauded the country of export tax rebates as high as 52.75 million yuan. On June 6th, Xuancheng Intermediate People's Court made a first-instance judgment on the largest case of defrauding export tax rebate in Anhui Province, sentenced the principal offender Huang Yunqian to life imprisonment and fined 5365438+ 10,000 yuan. Four defendants, including Wu Zhongxin and Yu Jingming, were sentenced to fixed-term imprisonment ranging from five years to twelve years and three months respectively.