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企业服务中心浅谈对危害税收征管罪的刑事处罚
来 源:www.71-fuwu.com     发布时间:2016-7-20 10:14:19

对危害税收征管罪的刑罚,包括管制、拘役、有期徒刑、无期徒刑,以及罚金和没收财产。其中虚开增值税专用发票,虚开用于骗取出口退税、抵扣税款发票罪,以及伪造、出售伪造的增值税专用发票罪,骗取出口退税罪、非法出售增值税专用发票罪的最高刑是无期徒刑。其他最高刑为有期徒刑。


The harm tax revenue collection crime penalty, including control, criminal detention, imprisonment, life imprisonment, and fines and confiscation of property. Which Xukai special VAT invoices, invoices to defrauding export tax rebate, the deduction of tax invoices crime and forge or sell forged special invoices for value-added tax crime, crime of defrauding export tax rebates, the illegal sale of special VAT invoices crime a maximum sentence of life imprisonment. Other maximum penalty for life imprisonment.


对于涉嫌危害税收征管犯罪的税收违法行为,税务机关可以依法先行给予行政处罚。当人民法院审判构成犯罪并判处罚金时,税务机关已经给予当事人罚款的,应当折抵罚金。


For the alleged violation of tax collection and management of tax crimes, the tax authorities may first be given administrative penalties. When the people's Court of justice constitutes a crime and sentenced to punishment, the tax authorities have been given a fine of the parties, shall be fined.