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	DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE'S CONGRESS ON PUNISHING CRIMES OF FALSELY MAKING OUT, FORGING OR ILLEGALLY SELLING SPECIAL INVOICES FOR VALUE-ADDED TAX

	(Adopted at the 16th Meeting of the Standing Committee of the Eighth National People's Congress on October 30, 1995, promulgated by Order No. 57 of the President of the People's Republic of China on October 30, 1995, and effective as of the date of promulgation)


SUBJECT : TAXATION; TAX CRIMES
ISSUING DEPARTMENT : STANDING COMMITTEE OF THE NATIONAL PEOPLE¡¯S CONGRESS
ISSUE DATE : 10/30/1995
IMPLEMENT DATE : 10/30/1995
LENGTH : 1,583 words
TEXT :

With a view to punishing the criminal activities such as evading tax and defrauding tax money by falsely making out, forging or illegally selling special invoices for value-added tax and other invoices, and to ensuring tax revenues of the State, the following decision is made:

1. Whoever falsely making out special invoices for value-added tax shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be imposed with a fine of not less than 20,000 yuan and not more than 200,000 yuan; if the amount of the tax money that is falsely written is relatively large or other serious circumstances are involved, the offender shall be sentenced to fixed- term imprisonment of not less than three years and not more than ten years and shall also be imposed with a fine of not less than 50,000 yuan and not more than 500,000 yuan; if the amount of the tax money that is falsely written is huge or other especially serious circumstances are involved, the offender shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment and his property shall also be confiscated.

Whoever commits any of the acts specified in the preceding paragraph to defraud tax money of the State, if the amount is especially huge and the circumstances are especially serious, thus causing especially grave losses to the interests of the State, shall be sentenced to life imprisonment or death, and his property shall also be confiscated.

The chief culprit of a criminal gang that falsely make out special invoices for value-added tax shall be given heavier punishment in accordance with the provisions of the preceding two paragraphs.

Falsely making out special invoices for value-added tax refers to any act of falsely making out special invoices for value-added tax for another, for oneself, or asking another to do so for oneself, or recommending another to falsely make out such invoices.

2. Whoever forges or sells forged special invoices for value-added tax shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be imposed with a fine of not less than 20,000 yuan and not more than 200,000 yuan; if the number is relatively large or other serious circumstances are involved, the offender shall be sentenced to fixed-term imprisonment of not less than three years and not more than ten years and shall also be imposed with a fine of not less than 50,000 yuan and not more than 500,000 yuan; if the number is huge or other especially serious circumstances are involved, the offender shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment, and his property shall also be confiscated.

Whoever forges and sells forged special invoices for value-added tax, if the number is especially huge and the circumstances are especially serious, thus gravely disrupting the economic order, shall be sentenced to life imprisonment or death, and his property shall also be confiscated.

The chief culprit of a criminal gang that forge or sell forged special invoices for value-added tax shall be given heavier punishment in accordance with the provisions of the preceding two paragraphs.

3. Whoever illegally sells special invoices for value-added tax shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be imposed with a fine of not less than 20,000 yuan and not more than 200,000 yuan; if the number is relatively large, the offender shall be sentenced to fixed-term imprisonment of not less than three years and not more than ten years and shall also be imposed with a fine of not less than 50,000 yuan and not more than 500,000 yuan; if the number is huge, the offender shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment, and his property shall also be confiscated.

4. Whoever unlawfully purchases special invoices for value-added tax or purchases forged special invoices for value-added tax shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention and shall also, or shall only, be imposed with a fine of not less than 20,000 yuan and not more than 200,000 yuan.

Whoever, in addition to unlawfully purchasing special invoices for value-added tax or purchasing forged special invoices for value-added tax, falsely makes out or sells such invoices shall be punished separately according to the provisions of Article 1, 2 or 3.

5. Whoever falsely makes out other invoices to defraud a tax refund for exports or to offset tax money shall be punished in accordance with the provisions of Article 1 of this Decision.

Falsely making out other invoices to defraud a tax refund for exports or to offset tax money refers to any act of falsely making out other invoices for another, for oneself, or asking another to do so for oneself, or recommending another to falsely make out other invoices for the purpose of defrauding a tax refund for exports or offsetting tax money.

6. Whoever forges or makes without authorization other invoices, or sells such invoices, which can be used to defraud a tax refund for exports or to offset tax money, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be imposed with a fine of not less than 20,000 yuan and not more than 200,000 yuan; if the number is huge, the offender shall be sentenced to fixed-term imprisonment of not less than three years and not more than seven years and shall also be imposed with a fine of not less than 50,000 yuan and not more than 500,000 yuan; if the number is especially huge, the offender shall be sentenced to fixed-term imprisonment of not less than seven years and his property shall also be confiscated.

Whoever forges or makes without authorization invoices other than the ones, specified in the preceding paragraph or sells such invoices shall be punished by applying mutatis mutandis the provisions of Article 124 of the Criminal Law.

Whoever illegally sells other invoices which can be used to defraud a tax refund for exports or to offset tax money shall be punished in accordance with the provisions of the first paragraph.

Whoever illegally sells invoices other than the ones specified in the preceding paragraph shall be punished by applying mutatis mutandis the provisions of Article 124 of the Criminal Law.

7. Whoever steals special invoices for value-added tax or other invoices shall be punished in accordance with the provisions of the Criminal Law on the crime of larceny.

Whoever fraudulently obtains special invoices for value-added tax or other invoices shall be punished in accordance with the provisions of the Criminal Law on the crime of fraud.

8. Employees of tax authorities or other State organs who commit any of the following acts shall be given heavier punishment in accordance with the relevant provisions of this Decision:

(1) colluding with criminals in committing crimes specified in this Decision;

(2) refunding tax or offsetting tax money while clearly knowing that the invoices are made out falsely; or

(3) providing other assistance while clearly knowing that the criminal is committing the crimes specified in this Decision.

9. Employees of tax authorities who, in violation of the provisions of laws or administrative rules and regulations, neglect their duties in selling invoices, offsetting tax money or refunding tax for exports, thus causing grave losses to the interests of the State, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; if especially grave losses are caused to the interests of the State, the offender shall be sentenced to fixed-term imprisonment of not less than five years.

10. A unit that commits the crime specified in Article 1, 2, 3, 4, 5, 6, or paragraph 2 of Article 7 shall be imposed with a fine; the leading members who are directly in charge and other persons who are directly responsible for the offence shall be investigated for criminal responsibility according to the provisions of the Articles concerned.

11. Whoever commits any of the acts specified in Article 2, 3, paragraph 1 of Article 4, or Article 6 of this Decision, if the circumstances are obviously minor and do not constitute a crime, shall be detained for a maximum of 15 days or fined a maximum of 5,000 yuan by the public security organ.

12. The recovered tax money which is illegally offset or defrauded by criminals who commit the crimes specified in this Decision shall be turned over to the State Treasury. All other illegal gains as well as the property and things of value used in the commission of the crimes shall be confiscated.

All invoices and forged invoices used in the commission of the crimes specified in this Decision shall be confiscated.

13. This Decision shall enter into force as of the date of promulgation.