Extended content:

For the published information of major tax violation cases, the tax authorities may notify the credit reporting institutions in accordance with the Regulations on the Administration of Credit Reporting Industry and other relevant provisions for the reference of financial institutions in financing and credit granting.

If a person is responsible for tax evasion, it will be difficult to buy a house and a car with a loan in the future.

Illegality is a decisive factor in the attribution of a crime. Therefore, illegality is not only the basis to distinguish crime from non-crime, but also the standard to distinguish this crime from other crimes. In general, the nature of illegality is determined by objective behavior. For example, the illegal nature of homicide, theft and fraud and the distinction between them mainly depend on the behavioral characteristics of the above crimes. But in some cases, the nature of illegality does not depend on objective behavior, but on subjective purpose and other characteristics. Taking the theft of infants and young children as an example, the same behavior can be divided into the following three completely different crimes due to the different subjective purposes of the perpetrator: (1) Whoever steals infants and young children for the purpose of extorting property shall be punished as kidnapping; (two) for the purpose of selling, stealing infants and young children, shall be punished as crime of trafficking in children; (3) Whoever steals a baby for the purpose of adoption shall be punished as crime of trafficking in children. Under the above circumstances, the illegality of constituent elements does not depend on objective behavior, but on subjective purpose, that is, subjective illegal elements.

The constitutive act of the crime of falsely issuing special invoices for value-added tax is falsely issuing. If analyzed only in form, the act of falsely issuing special VAT invoices has two attributes at the same time: first, it infringes on the implementation of the management system of special VAT invoices; The second is a preparatory offender who infringes on the national tax security and defrauds the national tax. The former is an order crime, while the latter is a property crime. In that case, is the constitutive element of the crime of falsely making out as the core stipulated in Article 205 of China's Criminal Law a crime of order or a preparatory act or a helping act of property crime? This needs careful analysis.

If the information comes from the internet, if the infringing contact is deleted.