Fixed-term imprisonment of not more than three years, criminal detention and sentencing, falsely issuing special VAT tickets, the tax amount is 1000 yuan, or defrauding the state tax of 5,000 yuan, the benchmark punishment is six months in prison; 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 special VAT invoices is less than 6,543.8+0,000 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 he is sentenced to fixed-term imprisonment of not less than three years but not more than ten years, the amount of special invoices for value-added tax is 654.38+10,000 yuan, or he defrauds the state tax of 50,000 yuan, or there are other serious circumstances, the benchmark punishment shall be fixed-term imprisonment of three years; For every 6,000 yuan increase in tax falsely declared or 3,000 yuan increase in tax actually defrauded, the sentence will be increased by one month.

If a special VAT invoice is falsely issued, and the tax amount is more than 500,000 yuan or the national tax is defrauded of 300,000 yuan, the benchmark punishment is fixed-term imprisonment 10 year; For every increase of 654.38 yuan in falsely made tax, for every increase of 5,000 yuan in actually defrauded tax, 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.

How do tax authorities investigate and punish the other party for falsely issuing VAT invoices? If it is obtained in good faith, it will not be punished as long as the tax is paid. Otherwise, a penalty of 0.5 to 5 times the amount of overdue tax will be imposed, and a fine of 6,543.8+0,000 yuan will be imposed at the same time, and the case involving a large amount will be handed over to the public security organ.

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Article 205?

Article 205

Crime of falsely issuing special VAT invoices, defrauding export tax rebates and deducting tax invoices; Crime of falsely issuing invoices Whoever falsely issues special invoices for value-added tax or other invoices used 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.

Whoever commits the acts mentioned in the preceding paragraph to defraud the state of tax, if the amount is especially huge and the circumstances are especially serious, thus causing particularly heavy losses to the interests of the state, shall be sentenced to life imprisonment or death, and his property shall also be confiscated.

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.

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 invoices for others, for oneself, for others and for introducing others.

Article 205 bis

Whoever falsely makes out invoices other than those specified in Article 205 of this Law, if the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than two years, criminal detention or public surveillance, and shall also be fined; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than two years but not more than seven years and shall also be fined.

If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the provisions of the preceding paragraph.

Whoever falsely makes out a special VAT invoice of 2.3 million yuan, and the tax amount is 230×17% = 3,965,438+0,000 yuan, is generally sentenced to fixed-term imprisonment of not more than three years. If the company actively cooperates in recovering the underpaid tax and recovering the state losses, it may be given a lighter or mitigated punishment and may be sentenced to probation.

How to deal with the drawee's acceptance of false VAT invoices According to the provisions of the Tax Administration Law and the Measures for the Administration of Invoices, the input tax will be transferred out, the tax will be refunded and a fine will be imposed. If the invoice is illegal, it will be fined, and if the circumstances are serious, it will be sent to prison.

Sentencing for falsely issuing VAT invoices? I. Meaning:

Falsely issuing special invoices for value-added tax or other invoices for defrauding export tax refund or tax deduction refers to one of the acts of falsely issuing for others, for oneself, for others, and for introducing others, which violates relevant norms and causes losses to the country.

Second, the specific behavior of falsely issuing VAT invoices:

1. Falsely issuing special VAT invoices for others refers to the act of a unit or individual who legally owns special VAT invoices, falsely issuing special VAT invoices for others while knowing that others have not bought or sold goods or provided or accepted taxable services, or falsely issuing special VAT invoices in quantity or amount for others while knowing that others have purchased or provided taxable services, or other invoices used for defrauding export tax rebates and tax deduction.

2. Falsely issuing special VAT invoices for themselves means that units and individuals who legally own special VAT invoices falsely issue special VAT invoices for themselves without buying or selling goods or providing or receiving taxable services, or falsely issue special VAT invoices in quantity or amount for themselves with buying or selling goods or providing or receiving taxable services.

3. Asking others to falsely issue special VAT invoices for themselves means asking units or individuals who have not bought or sold goods or provided or accepted taxable services to issue special VAT invoices for them, or asking others to issue special VAT invoices for themselves even if they have bought or sold goods or provided or accepted taxable services, or conducting actual business activities, but asking others to issue special VAT invoices for themselves.

4. Introducing others to falsely issue special VAT invoices refers to the act of communication and matchmaking between units or individuals who legally own special VAT invoices and units or individuals who require falsely issuing special VAT invoices.

Third, the sentencing standards:

According to Article 205 of the Criminal Law:

1. Whoever commits the crime of falsely issuing special VAT invoices, defrauding export tax rebates or deducting tax invoices 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;

2. If the amount of false issuance is relatively large or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 3 years and fined not less than 50,000 but not more than 500,000;

3. If the amount falsely made out is huge or there are other particularly serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 or life imprisonment, and shall also be fined not less than 50,000 but not more than 500,000, or his property confiscated;

4. Whoever falsely reports that the amount of impersonator is especially huge or has other particularly serious circumstances shall be sentenced to life imprisonment or death, and his property shall be confiscated.

Is it necessary for the parties to bear the responsibility for falsely issuing VAT invoices? Both parties are responsible for falsely issuing VAT invoices. If you draw up a special VAT invoice for others, draw it yourself, and others draw up or introduce others for themselves without buying or selling goods, it belongs to falsely drawing up a special VAT invoice.

Should the local tax be fined for falsely issuing a VAT invoice of 300,000 yuan? Falsely issuing a VAT invoice of 300,000 yuan, and paying all the taxes in time, the local tax will not be fined. If it is a joint inspection of national and local taxes, it will also be fined accordingly.

Is it a crime for the drawer to falsely make out VAT invoices? Is this good or bad? If it is obtained in good faith, the input tax will be transferred. If it is obtained in bad faith, it may be prosecuted for false opening.