The Supreme Court and the Supreme Procuratorate jointly issued the Interpretation on Several Issues Concerning the Specific Application of Laws in Handling Bribery Criminal Cases, which clarified the conviction and sentencing standards of bribery crimes.
The Interpretation stipulates that those who pay bribes to state functionaries for illegitimate interests, amounting to more than 10,000 yuan, shall be investigated for criminal responsibility for bribery and sentenced to fixed-term imprisonment of not more than five years or criminal detention.
If the amount of bribes is more than 200,000 yuan but less than 1 million yuan, or more than 100,000 yuan but less than 200,000 yuan, and there are four specific circumstances, it belongs to the "serious circumstances" stipulated by law; Whoever seeks illegitimate interests by bribery and causes direct economic losses of more than one million yuan shall be deemed as "causing great losses to the national interests".
The amount of bribes is more than one million yuan; Or caused direct economic losses of more than five million yuan; Or more than 500,000 yuan and less than1000,000 yuan, and has one of four specific circumstances, which belongs to "the circumstances are particularly serious"
These plots are: bribing more than three people; Bribery by using illegal gains; In order to carry out illegal and criminal activities, bribing state staff who are responsible for the supervision and management of food, medicine, production safety and environmental protection, which seriously endangers people's livelihood and infringes on the safety of public life and property; And bribing state staff of administrative law enforcement organs and judicial organs, which affects administrative law enforcement and judicial justice.
According to the current criminal law, "serious circumstances" or "causing great losses to the interests of the state" shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years; "If the circumstances are particularly serious", he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and may also be sentenced to confiscation of property.
At the same time, it is explained that the briber voluntarily confessed the bribery before the procuratorial organ filed the case, and if the procuratorial organ cracked the relevant bribery case, the punishment could be mitigated or exempted.
If the briber truthfully confesses his crime after filing a case in the procuratorate, he can be given a lighter punishment at this time; If the particularly serious consequences are avoided by truthful confession, the punishment may be mitigated.
However, if the briber has ever had one of the following circumstances, then probation and exemption from criminal punishment are generally not applicable. They are:
Bribery to more than three persons; Having received administrative punishment or criminal punishment for bribery; Bribery for the implementation of illegal and criminal activities; Or cause serious harmful consequences.
As the crime of tax evasion is a common crime, it should be said that the current criminal law of our country does not stipulate this crime. Article 3 of the Criminal Law Amendment (VII) in 2009 changed the crime of tax evasion in Article 20 1 of the original Criminal Law into the crime of tax evasion. However, the specific acts and the jurisdiction of the case are basically the same as the original crime of tax evasion, and the biggest difference lies in the addition of special provisions not to investigate the criminal responsibility of tax evasion. Let's take the crime of tax evasion as an example to answer.
According to the Provisions of the Supreme People's Procuratorate and the Ministry of Public Security on the Prosecution Standards of Economic Crime Cases, taxpayers who evade taxes and are suspected of one of the following circumstances shall be prosecuted:
1, the amount of tax evasion is more than 1 10,000 yuan, and the amount of tax evasion accounts for more than 10% of the total tax payable;
2, although not up to the prescribed amount, but received more than two administrative penalties for tax evasion, and tax evasion.
According to the provisions of Articles 201st and 211th of the Criminal Law, the penalties for tax evasion are as follows:
1, punishment for crimes committed by natural persons:
Article 201 of the Criminal Law stipulates that taxpayers who make false tax returns or fail to declare by deception or concealment, and evade paying a large amount of tax, accounting for more than 10% of the taxable amount, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and fined; If the amount is huge, accounting for more than 30% of the tax payable, 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.
If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, and the amount is relatively large, it shall be punished in accordance with the provisions of the preceding paragraph.
If the acts mentioned in the preceding two paragraphs are carried out many times without being dealt with, they shall be calculated according to the accumulated amount.
Whoever commits the act mentioned in the first paragraph, after the tax authorities have issued a notice of recovery in accordance with the law, pays back the tax payable and the overdue fine, and is subject to administrative punishment, shall not be investigated for criminal responsibility; Except for those who have received criminal punishment for tax evasion within five years or have been given administrative punishment by tax authorities for more than two times.
2, the punishment of unit crime:
Article 211 stipulates that if a unit commits the crimes specified in Articles 201, 203, 204, 207, 208th and 209 of this section, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with these articles.
The above is the answer to the question of what is the filing standard of tax evasion and how to punish it. It can be seen that the crime of tax evasion is not stipulated in our criminal law. Therefore, the crime of tax evasion should be convicted and sentenced according to which legal provision the specific act violated. At the same time, because tax evasion cases involve many professional fields such as economy, taxation and law, the issues of case characterization, evidence collection and law application are more complicated. Therefore, it is suggested that the parties should entrust a professional lawyer for consultation and defense as soon as possible.