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.
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.
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.