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.
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.