Legal analysis
1, Medical expenses: The medical expenses are determined according to the receipt vouchers such as medical expenses and hospitalization expenses issued by medical institutions, combined with relevant evidence such as medical records and diagnosis certificates. 2. Lost time: The lost time is determined according to the lost time and income of the victim. 3. Nursing expenses: The nursing expenses are determined according to the income of nursing staff, the number of nurses and the nursing period. 4. Transportation expenses: The transportation expenses are calculated according to the actual expenses incurred by the victim and his necessary accompanying personnel for medical treatment or transfer to hospital for treatment. 5. Hospitalization food subsidy: Hospitalization food subsidy can be determined by referring to the standard of food subsidy for ordinary staff of local state organs. 6. Nutrition fee: The nutrition fee is determined according to the disability of the victim with reference to the opinions of medical institutions. 7. Disability compensation: according to the degree of disability or disability level of the victim, according to the per capita disposable income of urban residents or the per capita net income of rural residents in the last year where the court of appeal is located, the disability compensation is calculated as 20 years from the date of self-disability. However, for those over 60 years old, the age will be reduced by one year for each additional year; Seventy-five years of age or older, calculated by five years.
legal ground
Law of the People's Republic of China on the Administration of Tax Collection
Twenty-second special invoices for value-added tax are printed by enterprises designated by the competent tax authorities of the State Council; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council. No invoice shall be printed without the designation of the tax authorities specified in the preceding paragraph.
Criminal Law of the People's Republic of China
Article 207 Whoever illegally sells special invoices for value-added tax shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or public surveillance, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; If the number is relatively large, 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; If the number is huge, he 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.