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	INTERPRETATIONS OF THE SUPREME PEOPLE'S COURT ON APPLICATION OF LAWS TO TRIAL OF EXPORT TAX REBATES FRAUD CRIMINAL CASES

	(Announcement of the Supreme People's Court (Interpretation No. 30 [2002] of the Supreme People's Court), September 17, 2002: adopted at the 1241st meeting of the Judicial Committee of the Supreme People's Court on September 9, 2002, which shall come into force on September 23, 2002)


SUBJECT : LEGAL INTERPRETATION; EXPORT TAX REBATES
ISSUING DEPARTMENT : THE SUPREME PEOPLE'S COURT OF THE PEOPLE'S REPUBLIC OF CHINA
ISSUE DATE : 09/17/2002
IMPLEMENT DATE : 09/23/2002
LENGTH : 818 words
TEXT :

In order to punish criminal activities of fraudulently obtaining tax refunds for exports, we hereby give our interpretation in accordance with the relevant provisions in the "Criminal Law of the People's Republic of China" on application of laws to trial of export tax rebates fraud criminal cases:

Article 1. "Filing false export declaration" provided for in Article 204 of the Criminal Law means an act under any of the following circumstances for the purpose of defrauding the fact that the duty-paid goods have been exported:

(1) forging or concluding falsified contracts of sale;

(2) obtaining such bills and documents related to a tax refund for exports as customs declaration forms for exported goods, verification certificates of export collection of foreign exchange, special payment letters for exported goods, etc. by forging, altering or other illegal means;

(3) making out falsely, forging, or illegally purchasing special invoices for value-added tax or other invoices used for a tax refund for exports; or

(4) other acts of fabricating the fact that the duty-paid goods have been exported.

Article 2. An act under any of the following circumstances shall be deemed as "other deceptive means" provided for in Article 204 of the Criminal Law:

(1) fraudulently obtaining the qualification for a tax refund for exported goods;

(2) exporting the duty-unpaid or duty free goods as duty-paid goods;

(3) fraudulently obtaining a tax refund for the part of the actually exported goods, for which the duty have actually not been paid, by defrauding such factors of the said exported goods as the name, quantity, unit price, etc.; or

(4) fraudulently obtaining a tax refund for exports by other means.

Article 3. If 50,000 Yuan or more of tax refund for exports is obtained fraudulently from the state, it shall be deemed as meeting the requirement that "the amount involved is relatively large" provided for in Article 204 of the Criminal Law. If 500,000 Yuan or more of tax refund for exports is fraudulently obtain from the state, it shall be deemed as meeting the requirement that "the amount involved is huge" provided for in Article 204 of the Criminal Law. If 2,500,000 Yuan or more of tax refund for exports is fraudulently obtain from the state, it shall be deemed as meeting the requirement that "the amount involved is especially huge" provided for in Article 204 of the Criminal Law.

Article 4. Any of the following circumstances shall belong to "other serious circumstances" provided for in Article 204 of the Criminal Law:

(1) Whoever causes 300,000 Yuan or more of losses in state tax and such losses are unable to be recovered before the judgment of the first instance is announced;

(2) Whoever has been imposed upon an administrative punishment for fraudulently obtaining from state a tax refund for exports, fraudulently obtains again from the state a tax refund for exports within two years with the amount to be 300,000 Yuan or more; or

(3) Other serious circumstances.

Article 5. Any of the following circumstances shall belong to "other especially serious circumstances" provided for in Article 204 of the Criminal Law:

(1) Whoever causes 1,500,000 Yuan or more of losses in state tax and such losses are unable to be recovered before the judgment of the first instance is announced;

(2) Whoever has been imposed upon an administrative punishment for fraudulently obtaining from the state a tax refund for exports, again fraudulently obtains from the state a tax refund for exports within two years with the amount to be 1,500,000 Yuan or more; or

(3) Other especially serious circumstances.

Article 6. Where a company or enterprise qualified to import and export operations clearly knows that others are intending to fraudulently obtain from the state a tax refund for exports, but still violates the relevant provisions of the state on import and export operations by permitting them to bring clients, sources of goods and drafts and to file customs declarations by themselves, so as to fraudulently obtain from the state a tax refund for exports, it shall be convicted and punished in accordance with Paragraph 1 of Article 204 and in Article 211 of the Criminal Law.

Article 7. Whoever commits the act of fraudulently obtaining from the state a tax refund for exports, without actually obtaining the tax amount for exports may, in comparison with one who has completed the crime, be given a lighter or mitigated punishment.

Article 8. A state functionary who participates in a criminal activity of fraudulently obtaining a tax refund for exports, shall be given a heavier punishment in accordance with Paragraph 1 of Article 204 of the Criminal Law.

Article 9. Whoever commits the crime of fraudulently obtaining a tax refund for exports, and meanwhile constitutes the crime of falsely making out special invoices for value-added tax or any other crime, shall be convicted and punished in accordance with the provision of heavier punishment in the Criminal Law.