（Adopted at the 16th Meeting of the Standing¹ Committee of the Eighth National People's Congress on October 30， 1995， and promulgated² by Order No. 57 of the President of the People's Republic of China on October 30， 1995）（Editor's Note： In accordance with the provisions of Article 452 of the Criminal Law of the People's Republic of China revised at the Fifth Session of the Eighth National People's Congress on March 14， 1997， and effective on October 1， 1997， the provisions regarding administrative³ penalties and administrative measures in this Decision shall continue to be in force and the provisions regarding criminal liability have been incorporated into the revised Criminal Law）
颁布日期：19951030 　实施日期：19951030 　颁布单位：全国人大常委会

　　To suppress the crimes of falsification， counterfeiting⁵， and illegal sale of value-added tax invoices⁷ and other invoices for the purpose of tax evasion⁸ or fraud， and to ensure state tax collection， it is hereby decided⁹ that：

　　1. Anyone who has falsified value-added tax invoices shall be sentenced to imprisonment¹⁰ for up to three years or criminal detention¹¹ and be furthermore subject to a fine from 20，000 to 200，000 yuan. If the amount involved in the falsification of the invoices is relatively¹² large or accompanies other serious offences， the offender¹³ shall be sentenced to imprisonment for three to ten years and be furthermore subject to a fine from 50，000 to 500，000 yuan. If the amount involved in the falsification of the invoices is exceptionally large or accompanies other especially serious offences， the offender shall be subject to imprisonment from ten years to life and his property shall be confiscated¹⁴.

　　If the amount involved in the tax evasion is exceptionally huge， other offences committed are extraordinarily¹⁵ serious， and the state has therefore suffered especially great losses， the offender shall be subject to life imprisonment or death and his property shall be confiscated.

　　The chief of a criminal group engaged in falsifying value added tax invoices shall be heavily punished according to the respective provisions in the two preceding paragraphs.

　　“Falsification of a value-added tax invoice⁶” refers to any action involving falsely filling out a value-added tax invoice for oneself or for any other person， allowing any other person to falsely fill out a value-added tax invoice， or introducing any other person to the action of falsely filling out a value added tax invoice.

　　2. Anyone who has counterfeited¹⁶ or sold counterfeited value added tax invoices shall be sentenced to imprisonment for up to three years or criminal detention and be furthermore subject to a fine from 20，000 to 200，000 yuan. If the amount involved is relatively large or accompanies other serious offences， the offender shall be sentenced to imprisonment for three to ten years and be furthermore subject to a fine from 50，000 to 500，000 yuan. If the amount involved is exceptionally large or accompanies other especially serious offences， the offender shall be subject to imprisonment from ten years to life and his property shall be confiscated.

　　If the amount involved in the counterfeiting or sale of value-added tax invoices is exceptionally huge or accompanies other extraordinarily serious offences， resulting in a serious disruption of the economic order， the offender shall be subject to life imprisonment or death and his property shall be confiscated.

　　The chief of a criminal group engaged in the counterfeiting or sale of value-added tax invoices shall be heavily punished according to respective provisions in the two preceding paragraphs.

　　3. Anyone who has illegally sold value-added tax invoices shall be subject to imprisonment for up to three years or criminal detention and be furthermore subject to a fine from 20，000 to 200，000 yuan. If the amount involved is relatively large， the offender shall be sentenced to imprisonment for three to ten years and be furthermore subject to a fine from 50，000 to 500，000 yuan. If the amount involved is exceptionally large， the offender shall be subject to imprisonment from 10 years to life and his property shall be confiscated.

　　4. Anyone who has illegally purchased authentic¹⁷ or counterfeit⁴ value-added tax invoices shall be sentenced to imprisonment for up to five years or criminal detention， and/or be subject to a fine from 20，000 to 200，000 yuan.

　　Anyone who， in addition to purchasing authentic or counterfeit value-added tax invoices， also falsely fills out or sells such invoices， shall be punished in accordance with the respective provisions in Article 1， Article 2 or Article 3 of this Decision.

　　5. Anyone who has falsely filled out other kinds of invoices for the purpose of obtaining fraudulent tax refunds¹⁹ on exported items or tax deductions²¹ shall be punished in accordance with the provisions in Article 1 of this Decision.

　　“Falsely filling out other kinds of invoices for the purpose of obtaining fraudulent tax refunds on exported items or tax deductions” refers to any action involving falsely filling out other kinds of invoices for oneself or for any other person， allowing any other person to falsely fill out other kinds of invoices， or introducing any other person to the action of falsely filling out other kinds of invoices with the intention of obtaining fraudulent tax refunds on exported items or tax deductions.

　　6. Anyone who， for the purpose of obtaining fraudulent tax refunds on exported items or tax deductions， counterfeits²² or makes without authorization²³ other kinds of invoices， or sells invoices such counterfeited or made without authorization shall be sentenced to imprisonment for up to three years or criminal detention and be furthermore subject to a fine from 20，000 to 200，000 yuan. If the amount involved is exceptionally large， the offender shall be sentenced to imprisonment for three to seven years and be furthermore subject to a fine from 50，000 to 500，000 yuan. If the amount involved is exceptionally huge， the offender shall be subject to imprisonment for more than seven years and his property shall be confiscated.

　　Anyone who counterfeits or makes without authorization invoices of a type other than that covered in the preceding paragraph， or who sells invoices such counterfeited or made without authorization shall be punished by applying mutatis mutandis the provisions in Article 124 of the Criminal Law.

　　Anyone who illegally sells any other kind of invoice that can be used for the purpose of obtaining fraudulent tax refunds on exported items or tax deductions shall be punished according to the provisions in Paragraph 1 of this article.

　　Anyone who illegally sells any other kind of invoice other than that covered in the preceding paragraph shall be punished by applying mutatis mutandis the provisions in Article 124 of the Criminal Law.

　　7. Anyone who steals a value-added tax invoice or any other kind of invoice shall be punished according to the relevant provisions of the Criminal Law regarding larceny²⁴.

　　Anyone who obtains a value-added tax invoice or any other kind of invoice through deceptive²⁵ means shall be punished according to the relevant provisions of the Criminal Law regarding fraud.

　　8. Any staff member of the tax administration or other state administration who falls into any one of the following categories shall be heavily punished in accordance with the relevant provisions in this Decision：

　　（1） Colluding with criminals in commission of crimes covered in this Decision；

　　（2） Granting a tax refund¹⁸ or deduction²⁰ with full knowledge that the invoice in question was falsely filled out； or

　　（3） Providing any other assistance to the criminal with full knowledge that the criminal is engaged in criminal activity covered in this Decision.

　　9. Any staff member of the tax administration who， in violation²⁶ of laws and administrative regulations， is negligent²⁷ of his duties in selling invoices， or in granting tax refunds on exported items or tax deduction， and thereby²⁸ seriously harms the interests of the state shall be subject to imprisonment for up to five years or criminal detention， or， if the state incurs²⁹ extraordinarily great losses， be subject to imprisonment for more than five years.

　　10. Any unit which commits crimes covered in Article 1， Article 2， Article 3， Article 4， Article 5， Article 6， or Paragraph 2 of Article 7 shall be punished by fining. The person in charge and other persons directly responsible for the criminal activity shall be investigated for criminal responsibility in accordance with the respective provisions of these articles.

　　11. Anyone who commits a light offense³⁰ as stipulated³¹ in Article 2， Article 3， Paragraph 1 of Article 4， or Article 5 which does not constitute a crime shall be brought under administrative detention by the public security organ for up to 15 days and be subject to an administrative fine of up to 5000 yuan.

　　12. Tax payments recovered from criminals who have obtained illegal tax deductions or rebates³² in violation of this Decision shall be turned over to the State Treasury³³； other gains illegally obtained or properties used in the commission of crimes shall all be confiscated.

　　The invoices and counterfeit invoice used by criminals in violation of this Decision shall all be confiscated.

　　13. This Decision shall come into effect as of the date of promulgation