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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.


在刑事处罚中,税款追缴优先。因犯逃避缴纳税款罪、抗税罪、逃避追缴欠税罪、骗取出口退税罪、虚开增值税专用发票或者虚开用于骗取出口退税、抵扣税款的其他发票罪,被判处罚金、没收财产的,在执行前,应当先由税务机关追缴税款和所骗取的出口退税款。


In criminal penalties, tax recovery priority. Due to guilty of evade paying taxes for the crime, crime of refusing to pay taxes, evading taxes recovered crime, the crime of defrauding export tax rebate, VAT special invoices or other invoices for defrauding export tax rebates, tax deduction other invoices crime, was sentenced to a fine and confiscation of property, before the execution shall be the tax provided authorities shall pursue the payment of taxes and cheating export tax refund.


对于纳税人有涉嫌逃避缴纳税款罪税收违法行为的,经税务机关依法下达追缴通知后,补缴应纳税款,缴纳滞纳金,且已受行政处罚的,不予追究刑事责任;但是,5年内因逃避缴纳税款受过刑事处罚或者被税务机关给予两次以上行政处罚的除外。


There is suspected of a crime of evading paying tax payment violations of tax laws for the taxpayer, the tax authority issued in accordance with law recovered notice, supplementary payment of the tax payment, payment of fines, and have been subject to administrative punishment, shall not be prosecuted criminal responsibility; however, 5 years of internal escape pay taxes received criminal punishment or by the tax authorities shall give administrative punishment more than twice except.



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