In 2024, criminal activities that endanger tax administration have also shown new characteristics and challenges. Against this backdrop, the legal application issues in handling criminal cases that endanger tax administration need to be more precise and efficient in regulation and interpretation. Below, we have compiled relevant issues and policies that you must understand.

1. Evasion of Tax Payments

Amount of tax evasion: If the amount is between 100,000 and less than 500,000, and the amount is relatively large.

Penalty: Imprisonment for not more than three years or detention, and a fine shall be imposed.

If the amount is 500,000 or more, and the amount is huge.

Penalty: Imprisonment for not less than three years but not more than seven years, and a fine shall be imposed.

2. Counterfeiting or Selling Counterfeit Value-Added Tax (VAT) Special Invoices

First reason:Translation of the provided text into English:

1. For those with a tax amount on the invoice of more than 100,000 yuan,

2. Forging or selling forged VAT special invoices of more than 10 pieces with a tax amount of more than 60,000 yuan,

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3. Illegal gains of more than 10,000 yuan.

Penalty: Imprisonment for less than three years or detention, and a fine of more than 20,000 yuan but less than 200,000 yuan.

Second reason:

1. A tax amount on the invoice of more than 500,000 yuan,

2. Or more than 50 pieces with a tax amount of more than 300,000 yuan.

Third reason:

1. Having received criminal punishment or administrative penalties more than twice within five years for forging or selling forged VAT special invoices, and again engaging in the act of forging or selling forged VAT special invoices,

2. The tax amount reaches more than 60% of the standard stipulated in the second paragraph of this article.(3) Or illegal gains of more than 50,000 yuan

Penalty: Imprisonment for more than 3 years but less than 10 years, and a fine of more than 50,000 yuan but less than 500,000 yuan.

The fourth reason:

(1) Forging or selling forged VAT special invoices with a tax amount of more than 5 million yuan on the face of the invoice

(2) Or more than 500 pieces with a tax amount of more than 3 million yuan on the face of the invoice

Penalty: Imprisonment for more than 10 years or life imprisonment, and confiscation of property. In cases of particularly serious circumstances that severely disrupt the economic order, life imprisonment or the death penalty, and confiscation of property.

3. Illegal sale of VAT special invoices

The first reason:

(1) The face value of the invoice allows for a tax refund or deduction of more than 100,000 yuan(2) Forging, unauthorized manufacturing, or selling forged or unauthorized manufactured invoices, with more than ten invoices and a taxable amount of more than 60,000 yuan that can be refunded or deducted,

(3) Illegal income of more than 10,000 yuan,

Penalty: Imprisonment for less than three years, detention, or control, and a fine of more than 20,000 yuan but less than 200,000 yuan.

Second reason:

(1) Invoice amount of more than 2.5 million yuan,

(2) Forging, unauthorized manufacturing, or selling more than 500 forged or unauthorized manufactured invoices with an invoice amount of more than 1.5 million yuan,

(3) Illegal income of more than 50,000 yuan,

Penalty: Imprisonment for more than two years but less than seven years, and a fine of more than 50,000 yuan but less than 500,000 yuan.

(1) The deductible tax amount on the invoice is more than 500,000 yuan,

(2) Or more than fifty invoices with a taxable amount of more than 300,000 yuan that can be refunded or deducted.Penalties: For a large quantity, a fixed-term imprisonment of not less than three years but not more than seven years, and a fine of not less than 50,000 yuan but not more than 500,000 yuan shall be imposed.

(1) Where the invoice face value allows for a tax refund or deduction of more than five million yuan

(2) Or more than 500 pieces with an invoice face value that allows for a tax refund or deduction of more than three million yuan

Penalties: A fixed-term imprisonment of not less than seven years, and a fine of not less than 50,000 yuan but not more than 500,000 yuan, or confiscation of property.

In summary, tax administration is an essential safeguard for the order of national taxation. For illegal tax evasion behaviors, the law will strictly punish them. Therefore, taxpayers should comply with tax regulations, pay the taxes due on time and in full, to maintain the order of tax administration and social fairness and justice.

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