Falsely issuing special invoices for value-added tax or other invoices for defrauding export tax rebates and tax deduction refers to one of the acts of falsely issuing for others, for oneself, for others to falsely issue for themselves, and for introducing others, which violates relevant norms and causes losses to the country.
Criminal law provisions
Article 205
Whoever falsely makes out special invoices for value-added tax or other invoices for defrauding export tax rebates or tax deduction shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; If the amount of tax falsely made out is relatively large or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan; Whoever falsely makes out a huge amount of tax or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan or confiscated property.
If a unit commits the crime specified in this article, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever falsely makes out a large amount of tax or has other serious circumstances shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years; Whoever falsely makes out a huge amount of tax or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment.
Falsely issuing special invoices for value-added tax or other invoices for defrauding export tax rebates and tax deduction refers to one of the acts of falsely issuing for others, for oneself, for others to falsely issue for themselves, and for introducing others.
208th tiao
Whoever illegally purchases special invoices for value-added tax or purchases forged special invoices for value-added tax shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also or solely be fined not less than 20,000 yuan but not more than 200,000 yuan.
Whoever illegally purchases special invoices for value-added tax or purchases forged special invoices for value-added tax and falsely issues or sells them shall be convicted and punished in accordance with the provisions of Articles 205, 206 and 207 of this Law respectively.
Article 212
Whoever commits the crimes specified in Articles 201 to 205 of this section and is sentenced to a fine or confiscation of property shall, before the execution, first recover the tax and the defrauded export tax refund by the tax authorities.
Falsely issuing special invoices for value-added tax or other invoices for defrauding export tax rebates and tax deduction refers to one of the acts of falsely issuing for others, for oneself, for others to falsely issue for themselves, and for introducing others.
53. Falsely issuing special VAT invoices, invoices for defrauding export tax rebates and tax deductions (Article 205 of the Criminal Law), or other invoices for defrauding export tax rebates and tax deductions, if the amount of tax falsely issued is more than 10,000 yuan, or the amount of national tax defrauded is more than 5,000 yuan, it shall be prosecuted.