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How to impose a sentence if you falsely make out an ordinary invoice but have paid taxes?
Whoever falsely makes out ordinary invoices but has paid taxes shall be given a mitigated punishment. Individuals may be sentenced to criminal detention, control or fines. Unit crime, no problem. Can be fined up to 20,000 yuan. This is the minimum fine stipulated in Article 205 of the Criminal Law.

1. Article 205 of the Criminal Law, whoever falsely issues special invoices for value-added tax or other invoices used to defraud export tax refund 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.

Two. Guiding Opinions of the People's Court on Sentencing (Trial)?

1, fixed-term imprisonment of not more than three years, criminal detention and sentencing

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. ?

2. Sentencing of fixed-term imprisonment of not less than three years but not more than ten years.

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. ?

3. Sentencing of fixed-term imprisonment of more than ten years.

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. ?

4. Application for probation

Under any of the following circumstances, probation is not applicable:?

(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.

Extended data:

Case:

Write fake invoices to help friends? Both of them who were too loyal were punished.

Tan Wei is the stationmaster of a gas station of a company in Karamay, Xinjiang, and Wang Peng is a tanker driver of a petrochemical company. They are closely related. Due to the sluggish business of gas stations, Tan Wei thought of taking advantage of the loopholes in the invoice machine of gas stations to make false invoices by means of invoice refund (that is, blue-prefix invoices are offset with red letters) to obtain illegal benefits without real business.

During the Spring Festival of 20 12, Tan Wei informed Wang Peng about this matter, hoping that he could introduce it in the middle and help him make a false invoice. In July of that year, Wang Peng introduced Gao Qiang (handled separately) to Tan Wei, and the amount of false invoices amounted to more than 800,000 yuan. Wang Peng didn't get any benefits.

At the end of the year, the tax authorities found clues when checking the invoices of gas stations, and reported the cases to the public security organs one by one. After a joint investigation by tax authorities and police, Tan Wei and Wang Peng were arrested in September this year.

Recently, the Karamay District People's Court heard the case according to law, sentenced the defendant Tan Wei to fixed-term imprisonment 1 year, suspended 1 year, and fined 5,000 yuan. Defendant Wang Peng was convicted of making false invoices, sentenced to six months' criminal detention, suspended for six months and fined 2000 yuan.

According to the prosecutor of Karamay District Procuratorate, the crime of falsely issuing invoices is a newly added crime in People's Republic of China (PRC) Criminal Law Amendment (VIII) and China's Criminal Law. China's criminal law stipulates the conviction and sentencing of making out ordinary invoices falsely, among which Article 205th stipulates:

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 serious, he shall be sentenced to fixed-term imprisonment of not less than 2 years but not more than 7 years and fined. Invoices other than those specified in Article 205 refer to special invoices for value-added tax and ordinary invoices other than defrauding export tax rebates and deducting taxes.

Secondly, according to Article 2 of the Supplementary Provisions on the Standards for Filing and Prosecution (II) issued by the Ministry of Public Security, anyone who falsely issues invoices other than those stipulated in Article 205 of the Criminal Law is suspected of one of the following circumstances, and shall file a case for prosecution:

(1) falsely invoiced 100 or the accumulated amount of falsely invoiced is more than 400,000 yuan; (two) although not up to the above amount standard, but within 5 years due to false invoices by administrative punishment for more than 2 times, false invoices; (3) Other serious circumstances. "

Prosecutors reminded the general public that the crime of falsely invoicing includes such acts as falsely invoicing for others, falsely invoicing for oneself, allowing others to falsely invoice for themselves, and introducing others to falsely invoice. The crime of falsely invoicing is established to protect the invoice management system in China, not for the benefit of the actor, but for handling fees, tax evasion and even for illegal business, corruption and bribery, misappropriation of public funds and other illegal acts.

Therefore, any false invoicing will be investigated by law, and criminals will be severely punished by law.

References:

China people's congress network-criminal law

References:

Baidu Encyclopedia-Crime of falsely issuing VAT invoices

References:

People's Daily Online-Making fake invoices to help friends? Both of them who were too loyal were punished.