Section 6 Crimes of Endangering Taxes Collection and Administration

　　Article 201 Any taxpayer¹ who fails to pay， or underpays the amount of tax payable² by means of forging， altering， concealing³， or destroying accounting⁴ books or vouchers⁵ for the accounts without authorization⁶， or overstating expenses， or omitting or understating incomes in accounting books， or refusing to fill a tax declaration after notification by the tax authorities， or filling a false tax declaration shall， if the amount of tax evaded⁷ accounts for not less than 10% of the amount of tax payable and not more than 30% of the sum and the amount of tax evaded is not less than 10，000 yuan and not more than 100，000 yuan， or if he commits tax evasion⁸ again after having been twice subjected to administrative⁹ sanctions by the tax authorities for tax evasion， shall be sentenced to fixed-term imprisonment¹¹ of not more than three years or criminal detention¹²， and concurrently¹³ be sentenced to a fine of not less than the amount of tax evaded and not more than five times the sum. If the amount of tax evaded accounts for not less than 30% of the amount of tax payable and the amount of tax evaded is not less than 100，000 yuan， the offender¹⁴ shall be sentenced to fixed-term imprisonment of not less than three years and not more than seven years， and concurrently be sentenced to a fine of not less than the amount of tax evaded and not more than five times of the sum.

　　Any withholding¹⁵ agent who， by means specified¹⁶ in the preceding paragraph， fails to pay， or underpays the tax which has been withheld¹⁷ or collected shall， if the amount involved accounts for not less than 10% of the amount of tax payable and is not less than 10，000 yuan， be punished according to the provisions of the preceding paragraph.

　　Whoever has repeatedly committed any act mentioned in the preceding two paragraphs without having been subjected to punishment shall be punished on the basis of the accumulated amount.

　　Article 202 Whoever refuses to pay tax with resort to violence or threat shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention， and concurrently be sentenced to a fine of not less than the amount of tax he has refused to pay and not more than five times of the sum. If the circumstances are serious， the offender shall be sentenced to fixed-term imprisonment of not less than three years and not more than seven years， and concurrently be sentenced to a fine of not less than the amount of tax he has refused to pay and not more than five times of the sum.

　　Article 203 Where any taxpayer who has not paid the tax due adopts the means of transferring or concealing his property， thus resulting in the tax authorities' inability to pursue the payment of tax in arrears¹⁸， he shall， if the amount involved is not less than 10，000 yuan and not more than 100，000 yuan， be sentenced to fixed-term imprisonment of not more than three years or criminal detention， and concurrently or independently be sentenced to a fine of not less than the amount of tax in arrears and not more than five times of the sum. If the amount involved is not less than 100，000 yuan， the offender shall be sentenced to fixed-term imprisonment of not less than three years and not more than seven years， and concurrently be sentenced to a fine of not less than the amount of tax in arrears and not more than five times of the sum.

　　Article 204 Whoever obtains fraudulently from the state a tax refund¹⁹ for exports by filling a false export declaration or other deceptive²⁰ means shall， if the amount involved is relatively²¹ huge， be sentenced to fixed-term imprisonment of not more than five years or criminal detention， and concurrently be sentenced to a fine of not less than the amount of the tax refund which has been fraudulently obtained and not more than five times of the sum. If the amount involved is huge or other serious circumstances exist， the offender shall be sentenced to fixed-term imprisonment of not less than five years and not more than ten years， and concurrently be sentenced to a fine of not less than the amount of the tax refund which has been fraudulently obtained and not more than five times of the sum. If the amount involved is especially huge and other especially serious circumstances exist， the offender shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment， and concurrently be sentenced to a fine of not less than the amount of the tax refund which has been fraudulently obtained and not more than five times of the sum or confiscation²² of property.

　　Any taxpayer who obtains fraudulently the tax he has paid by deceptive means mentioned in the preceding paragraph shall be decided²³ a crime and punished according to the provisions of Article 201 of this Law. The part that the amount of the tax which has been fraudulently obtained exceeds the tax he has paid shall be handled according to the provisions of the preceding paragraph.

　　Article 205 Whoever falsely fills out value-added tax invoices²⁴ or falsely fills out other kinds of invoices used for obtaining fraudulently tax refunds²⁵ on exported items or tax deduction²⁶ shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention， and concurrently be sentenced to a fine of not less than 20，000 yuan and not more than 200，000 yuan. If the amount involved in the falsification of the invoices is relatively huge or other serious circumstances exist， the offender shall be sentenced to fixed-term imprisonment of not less than three years and not more than ten years， and concurrently be sentenced to a fine of not less than 50，000 yuan and not more than 500，000 yuan. If the amount involved in the falsification of the invoices is huge or other especially serious circumstance sexist， the offender shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment， and concurrently be sentenced to a fine of not less than 50，000 yuan and not more than 500，000 yuan or confiscation of property.

　　Whoever commits an act mentioned in the preceding paragraph and obtains fraudulently tax from the state shall， if the amount involved is especially huge and the circumstances are especially serious， and if the state has therefore suffered especially great losses， be sentenced to life imprisonment or death， and concurrently be sentenced to confiscation of property.

　　Whoever commits an act mentioned in the preceding paragraph and obtains fraudulently tax from the state shall， if the amount involved is especially huge and the circumstances are especially serious， and if the state has therefore suffered especially great losses， be sentenced to life imprisonment or death， and concurrently be sentenced to confiscation of property.

　　If a unit commits a crime mentioned in this Article， the unit shall be sentenced to a fine， and persons directly in charge and other persons directly responsible for the crime shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention. If the amount involved in the falsification of the invoices is relatively huge or other serious circumstances exist， the offender shall be sentenced to fixed-term imprisonment of not less than three years and not more than ten years. If the amount involved in the falsification of the invoices is huge or other especially serious circumstances exist， the offender shall be sentenced to fixed-term imprisonment of not less than ten years or life imprison¹⁰ ment.

　　“To falsely fill out value-added tax invoices or falsely fill out other kinds of invoices used for obtaining fraudulently tax refunds on exported items or tax deduction” refers to any action involving falsely filling out the invoices for oneself or for any other person， allowing any other person to falsely fill out the invoices for oneself， or introducing any other person to the action of falsely filling out the invoices.

　　Article 206 Whoever counterfeits²⁷ value-added tax invoices or sells counterfeited²⁸ value-added tax invoices shall be sentenced to fixed-term imprisonment of not more than three years， criminal detention or public surveillance， and concurrently be sentenced to a fine of not less than 20，000 yuan and not more than 200，000 yuan. If the amount involved is relatively huge or other serious circumstances exist， the offender shall be sentenced to fixed-term imprisonment of not less than three years and not more than ten years， and concurrently be sentenced to a fine of not less than 50，000 yuan and not more than 500，000 yuan. If the amount involved is huge or other especially serious circumstances exist， the offender shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment， and concurrently be sentenced to a fine of not less than 50，000 yuan and not more than 500，000 yuan or confiscation of property.

　　Whoever counterfeits and sells counterfeited value-added tax invoices shall， if the amount involved is especially huge， the circumstances are especially serious and the economic order has been thereby²⁹ undermined seriously， be sentenced to life imprisonment or death， and concurrently be sentenced to confiscation of property.

　　If a unit commits a crime mentioned in this Article， the unit shall be sentenced to a fine， and persons directly in charge and other persons directly responsible for the crime shall be sentenced to fixed-term imprisonment of not more than three years， criminal detention or public surveillance. If the amount involved is relatively huge or other serious circumstances exist， the offender shall be sentenced to fixed-term imprisonment of not less than three years and not more than ten years. If the amount involved is huge or other especially serious circumstances exist， the offender shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment.

　　Article 207 Whoever illegally sells value-added tax invoices shall be sentenced to fixed-term imprisonment of not more than three years， criminal detention or public surveillance， and concurrently be sentenced to a fine of not less than 20，000 yuan and not more than 200，000 yuan. If the amount involved is relatively huge， the offender shall be sentenced to fixed-term imprisonment of not less than three years and not more than ten years， and concurrently be sentenced to a fine of not less than 50，000 yuan and not more than 500，000 yuan. If the amount involved is huge， the offender shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment， and concurrently be sentenced to a fine of not less than 50，000 yuan and not more than 500，000 yuan or confiscation of property.

　　Article 208 Whoever illegally purchases value-added tax invoices or purchases counterfeited value-added tax invoices shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention， and concurrently or independently be sentenced to a fine of not less than 20，000 yuan and not more than 200，000 yuan.

　　Whoever illegally purchases value-added tax invoices or purchases counterfeited value-added tax invoices and then falsely fills out or sells such invoices shall be decided a crime and punished according to the provisions of Article 205， Article 206 or Article 207 of this Law.

　　Article 209 Whoever counterfeits or makes without authorization other kinds of invoices which may be used for obtaining fraudulently tax refunds on exported items or tax deduction， or sells such invoices， shall be sentenced to fixed-term imprisonment of not more than three years， criminal detention or public surveillance， and concurrently be sentenced to a fine of not less than 20，000 yuan and not more than 200，000 yuan. If the amount involved is huge， the offender shall be sentenced to fixed-term imprisonment of not less than three years and not more than seven years， and concurrently be sentenced to a fine of not less than 50，000 yuan and not more than 500，000 yuan. If the amount involved is especially huge， the offender shall be sentenced to fixed-term imprisonment of not less than seven years， and concurrently be sentenced to a fine of not less than 50，000 yuan and not more than 500，000 yuan or confiscation of property.

　　Whoever counterfeits or makes without authorization any other kinds of invoices than those mentioned in the preceding paragraph or sells such invoices shall be sentenced to fixed-term imprisonment of not more than two years， criminal detention or public surveillance， and concurrently or independently be sentenced to a fine of not less than 10，000 yuan and not more than 50，000 yuan. If the circumstances are serious， the offender shall be sentenced to fixed-term imprisonment of not less than two years and not more than seven years， and concurrently be sentenced to a fine of not less than 50，000 yuan and not more than 500，000 yuan.

　　Whoever illegally sells any other kinds of invoices which may be used for obtaining fraudulently tax refunds on exported items or tax deduction shall be punished according to the provisions of the first paragraph.

　　Whoever illegally sells any other kinds of invoices than those mentioned in the third paragraph shall be punished according to the provisions of the second paragraph……

　　Article 210 Whoever steals value-added tax invoices or any other kinds of invoices which may be used for obtaining fraudulently tax refunds on exported items or tax deduction shall be decided a crime and punished according to the provisions of Article 264 of this Law.

　　Whoever obtains value-added tax invoices or any other kinds of invoices which may be used for obtaining fraudulently tax refunds or tax deduction through deceptive means shall be decided a crime and punished according to the provisions of Article 266 of this Law.

　　Article 211 If a unit commits any crime mentioned in Article 201， Article 203， Article 204， Article 207， Article 208 or Article 209 of this Section， the unit shall be sentenced

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