2. Refusing to pay taxes. In addition to the tax authorities to recover taxes and late fees, those who refuse to pay shall be investigated for criminal responsibility according to law.
3. The taxpayer fails to pay the tax payable, and adopts the means of transferring or concealing property to prevent the tax authorities from recovering the unpaid tax. The tax authorities shall recover the unpaid taxes and overdue fines, and impose a fine of more than 50% and less than 5 times the unpaid taxes; If a crime is constituted, criminal responsibility shall be investigated according to law.
4. the act of defrauding export tax rebates. Defrauding the state of export tax rebate by falsely reporting exports or other deceptive means. The tax authorities shall recover the tax refund defrauded by them and impose a fine of not less than 0 times but not more than 5 times of the tax defrauded; If a crime is constituted, criminal responsibility shall be investigated according to law.
In addition, the criminal law also stipulates the crimes of falsely issuing special VAT invoices and other invoices used for defrauding export tax rebates and tax deduction, forging or selling forged special VAT invoices, illegally selling special VAT invoices, illegally buying special VAT invoices or buying forged special VAT invoices, illegally manufacturing and selling other invoices, and the criminal responsibility of the above crimes.