Fake enterprises, also commonly known as "shell companies", refer to taxpayers who use preferential tax policies to register large-scale "shell companies" without actual staff to falsely invoice in order to obtain funds and avoid taxes. After making illegal profits, they disappeared without going through the cancellation of tax registration and moved to other areas to change their names and surnames and continue to engage in illegal activities.

Second, fake exports.

Fake export means that the company has no actual export business, but uses forged customs declarations, special invoices for value-added tax, and purchases of foreign exchange from the black market to impersonate export payment to obtain foreign exchange to defraud export tax rebates.

Third, false declaration.

False declaration refers to the illegal acquisition of tax incentives by means of false declaration materials, especially the use of a series of preferential tax policies for epidemic prevention and control issued by the state during the epidemic period.

Legal basis: Article 201 of the Criminal Law of People's Republic of China (PRC). Taxpayers who make false tax returns or fail to make tax returns 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 shall also be 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.

Article 203 If a taxpayer transfers or conceals property and fails to pay the tax payable, and the tax authorities cannot recover it, if the amount is more than 10,000 yuan but less than 100,000 yuan, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also, or shall only, be fined not less than one time but not more than five times the fine; If the amount is more than 100,000 yuan, 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 not less than one time but not more than five times the unpaid tax.