Duty crimes stipulated in the criminal law can only be constituted by tax officials, including two crimes: the crime of practicing favoritism without taxation, and the crime of practicing favoritism in selling invoices, deducting taxes and exporting tax rebates. The specific penalties are as follows:

Article 404 of China's Criminal Law stipulates that any staff member of a tax authority who engages in malpractices for personal gain and fails to collect or underpay taxes, thus causing heavy losses to the national tax revenue, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; Whoever causes particularly heavy losses shall be sentenced to fixed-term imprisonment of not less than five years.

Article 405th, paragraph 1, stipulates that the crime of selling invoices, tax deduction and export tax refund for favoritism and malpractice shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; Whoever causes particularly heavy losses to the interests of the state shall be sentenced to fixed-term imprisonment of not less than five years.

Reasons for aggravated punishment: The crime of selling invoices, tax deduction and export tax rebate for favoritism and malpractice, which causes particularly heavy losses to the national interests, is an aggravated punishment for this crime. "Causing particularly heavy losses" here means causing particularly heavy losses to the national tax revenue.