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 taxes 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.
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.
According to the sentencing guidance of the people's court (for Trial Implementation), the sentencing standards for the crime of falsely issuing special VAT invoices are as follows:
If the tax amount of falsely issuing special VAT invoices is 6,543,800 yuan or defrauding the state tax of 5,000 yuan, the benchmark punishment shall be fixed-term imprisonment of not more than six months; For every 3,000 yuan increase in the tax amount falsely claimed or 1500 yuan increase in the tax amount actually defrauded, the prison term will be increased by one month.
If the tax amount of falsely issuing a special VAT invoice is less than 1000 yuan or defrauding the state tax is less than 5,000 yuan, if the circumstances are serious, several crimes can be combined with punishment, and the benchmark punishment is criminal detention.
If the tax amount of a special VAT invoice is falsely made out to be 654.38+10,000 yuan, or the national tax is defrauded to be 50,000 yuan, or there are other serious circumstances, the benchmark punishment is three years' imprisonment; For every 6,000 yuan increase in tax falsely made or 3,000 yuan increase in tax actually defrauded, the sentence will be increased by one month.
If the tax amount of a special VAT invoice is 500,000 yuan falsely or the national tax amount is 300,000 yuan fraudulently, the benchmark punishment is fixed-term imprisonment 10 year; For every increase of 654.38+0000 yuan in falsely claimed taxes or 5000 yuan in actually defrauded taxes, the prison term will be increased by one month.
In any of the following circumstances, probation shall not apply:
(1) Falsely issuing special VAT invoices with a tax amount of more than 300,000 yuan or defrauding the state tax amount of more than 250,000 yuan;
(2) Being subjected to administrative punishment or sentenced for falsely issuing special invoices for value-added tax;
(3) Falsely issuing special invoices for value-added tax for more than 5 times;
(four) failing to pay a fine of more than 60% as required.
Special VAT invoices are printed under the supervision of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, and are only used by general VAT taxpayers. They are not only important accounting vouchers for taxpayers to reflect their economic activities, but also legal vouchers for sellers' tax obligations and buyers' input tax. It is an important, decisive and legal special invoice in value-added tax calculation and management.
Carrying out special invoices for value-added tax is a key step of value-added tax reform. It is different from ordinary invoice, not only has the function of commercial voucher, but also the buyer has to pay value-added tax to the seller because of the tax deduction by invoice. It has the function of tax payment voucher. More importantly, the special VAT invoice links all the links of a product from the initial production to the final consumption, maintaining the integrity of the tax and reflecting the role of VAT.
References:
VAT Invoice-Baidu Encyclopedia