1, tax evasion: impose a fine of more than 50% and less than 5 times of the tax evaded; If a crime is constituted, criminal responsibility shall be investigated according to law.
2. Evasion of tax arrears: a fine of more than 50% and less than 5 times of tax arrears shall be imposed; If a crime is constituted, criminal responsibility shall be investigated according to law.
3. Tax fraud: a fine of not less than one time but not more than five times of tax fraud may be imposed, and the export tax rebate may be stopped; If a crime is constituted, criminal responsibility shall be investigated according to law.
4. Refusal to pay taxes: impose a fine of more than one time and less than five times; Those who constitute a crime shall be investigated for criminal responsibility according to law.
5. Obstruction of tax inspection: a fine of less than 50,000 yuan shall be imposed.
6. Illegal printing of invoices: destroy illegally printed invoices, confiscate illegal income and tools for committing crimes, and impose a fine of not less than 10,000 yuan but not more than 50,000 yuan; If a crime is constituted, criminal responsibility shall be investigated according to law.
7. Fabricating false tax basis: impose a fine of less than 50,000 yuan.
8. Failure to file tax returns: A fine of not less than 50% but not more than five times the tax underpaid will be imposed.
9. If the underpaid tax is not paid within the prescribed time limit, it shall be ordered to limit the overdue payment: a fine of not less than 50% but not more than five times the underpaid tax shall be imposed.
10. Acts violating the laws and regulations on invoice management: confiscate the illegal income and impose a fine of less than 10,000 yuan. Those who commit multiple acts will be punished separately.