In 2024, with the continuous development of society, criminal activities that endanger tax collection and administration have also presented new characteristics and challenges. Against this backdrop, the legal application issues in handling criminal cases that endanger tax collection and administration need to be regulated and interpreted more precisely and efficiently. Below, we have compiled relevant issues and policies that you must understand.

1. The first clear definition of signing "Yin-Yang Contracts" as a tax evasion method.

In recent years, the entertainment industry has seen multiple cases of tax evasion using Yin-Yang contracts, which have had a very negative impact. For the first time, it is clearly defined that signing "Yin-Yang contracts" or other forms of concealing income or property in the name of others is a method of tax evasion.

2. Refusing to pay taxes by violent or threatening means.

(1) If the act of tax resistance causes serious injury or death, it shall be punished as the crime of intentional injury or intentional homicide.

Advertisement

(2) For less serious cases:

Imprisonment for not more than three years or detention, and a fine of one to five times the amount of the unpaid tax.

(3) In cases with the following serious circumstances:

a. The principal instigator of collective tax resistanceb. Tax resistance involving an amount of more than 100,000 yuan

c. Repeated instances of tax resistance

d. Intentional injury causing minor injuries

e. Possessing other serious circumstances

Penalty: Imprisonment for a term of not less than three years but not more than seven years, and a fine ranging from one to five times the amount of the unpaid taxes.

3. For tax arrears "by means of transferring or concealing property":

(1) 10,000 yuan ≤ amount < 100,000 yuan

Penalty: Generally, imprisonment for a term of not more than three years or detention, and a fine ranging from one to five times the amount of the unpaid taxes, either in addition to or in lieu of imprisonment.

(2) Amount ≥ 100,000 yuanPenalty: Imprisonment for not less than three years but not more than seven years, and a fine of one to five times the amount of unpaid taxes.

4. False reporting of exports or other fraudulent means

(1) For a relatively large amount, 100,000 ≤ amount < 500,000,

Penalty: Imprisonment for not more than five years or detention, and a fine of one to five times the amount of tax fraud.

(2) For a huge amount, 500,000 ≤ amount < 5,000,000,

Penalty: Imprisonment for not less than five years but not more than ten years, and a fine of one to five times the amount of tax fraud.

Other particularly serious circumstances:

(1) Committing false export tax refund declarations more than three times within two years, and defrauding state tax funds of more than 300,000 yuan;

(2) Having been criminally punished or administratively sanctioned more than twice within five years for defrauding state export tax refunds, and then committing the act of defrauding state export tax refunds again, with the amount being more than 300,000 yuan.(3) Causing the state to be defrauded of tax revenues of more than 300,000 yuan and being unable to recover the funds before the filing of public prosecution;

(4) Other circumstances of a serious nature.

Penalty: Imprisonment for not less than ten years or life imprisonment, and a fine ranging from one to five times the amount of tax defrauded, or confiscation of property.

5. Issuing false VAT special invoices, etc.

Amount is greater than or equal to 100,000 yuan but less than 500,000 yuan

Penalty: Imprisonment for not more than three years or detention, and a fine ranging from 20,000 yuan to 200,000 yuan.

Amount is greater than or equal to 500,000 yuan but less than 5,000,000 yuan

Penalty: Imprisonment for not less than three years but not more than ten years, and a fine ranging from 50,000 yuan to 500,000 yuan.

Amount is greater than or equal to 5,000,000 yuanPenalty: Imprisonment for not less than ten years or life imprisonment, and a fine ranging from 50,000 to 500,000 yuan, or confiscation of property.

Serious circumstances:

(1) The face amount of the falsely issued invoices exceeds 500,000 yuan;

(2) More than 100 falsely issued invoices with a face amount exceeding 300,000 yuan;

(3) Having received criminal punishment or administrative penalties for more than two times within five years for the act of falsely issuing invoices, and then falsely issuing invoices again with a face amount reaching more than 60% of the standards specified in items (1) and (2).

Penalty: Imprisonment for up to 2 years, detention, or surveillance, and a fine.

Particularly serious circumstances:

(1) The face amount of the falsely issued invoices exceeds 2.5 million yuan;

(2) More than 500 falsely issued invoices with a face amount exceeding 1.5 million yuan;

(3) Having received criminal punishment or administrative penalties for more than two times within five years for the act of falsely issuing invoices, and then falsely issuing invoices again with a face amount reaching more than 60% of the standards specified in items (1) and (2).Penalty: Imprisonment for not less than two years but not more than seven years, and a fine shall be imposed.

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