Today, the Supreme People's Court and the Supreme People's Procuratorate jointly issued the "Interpretations on Several Issues Concerning the Application of Laws in Handling Criminal Cases Endangering Tax Collection and Administration" to clarify the conviction and sentencing standards for various types of crimes endangering tax collection, punish crimes in accordance with the law, protect national taxation interests, and safeguard tax revenue. order.

The "Interpretation" will come into effect on March 20.

　　For the first time, the signing of "yin and yang contracts" is clearly listed as a means of tax evasion.

　　The "Interpretation" clarifies the legal application of new criminal methods, and for the first time explicitly lists the signing of "yin and yang contracts" as a means of tax evasion.

The "Interpretation" focuses on the cases of fabricating false tax calculation basis for tax evasion. In particular, several cases in the entertainment field in recent years have concealed income and property in the name of others by signing "yin and yang contracts" and other forms to evade tax, which has extremely negative consequences. The case clearly identified the signing of "yin and yang contracts" as one of the methods of tax evasion, providing a precise basis for judicial organs to handle such cases in the future.

　　Clearly list the 8 manifestations of "false exports"

　　The crime of defrauding export tax refunds is a serious crime that endangers tax collection and administration.

As a common international practice, in order to encourage the export of domestic goods and enhance international competitiveness, the country allows domestic goods to enter the international market at tax-exclusive prices, that is, after the goods are exported, the taxes paid in the domestic production and circulation links will be refunded, so as to avoid international double taxation. Tax.

Criminals take advantage of this national tax policy and use false export declarations or other deceptive means to disguise businesses that are not exported or that are exported but should not be tax refunded as tax refundable businesses to defraud export tax refunds.

　　In response to the frequent occurrence of fraudulent export tax refunds in recent years, the "Interpretation" clearly lists 8 forms of "false export declarations", providing clear guidance for judicial authorities to severely crack down on the crime of fraudulent export tax refunds.

The above prohibitive regulations have clarified the "red lines" and delineated the "minefields", which are conducive to guiding market entities to abide by the law and promote taxpayers to enhance their awareness of paying taxes in accordance with the law and consciously abide by tax laws.

　　The scope of application of the crime of falsely issuing special value-added tax invoices has been narrowed

　　In accordance with the principle of commensurate liability and punishment, the Interpretation has narrowed the scope of application of the crime of falsely issuing special VAT invoices.

It is highlighted that the object of this crime is to use the core function of special value-added tax invoices to deduct taxes and conduct false issuance. The behavior of false issuance for the purpose of inflating performance, financing, loans, etc. is excluded from the scope of this crime. In addition, preventing heavy sentences for misdemeanors is not only in line with the criminal law principle that the punishment is proportional to the crime, but also in line with the Party Central Committee’s spirit of promoting the development and growth of the private economy.

　　The monetary standard for conviction and sentencing of tax evasion crimes has been increased

　　The Interpretation raises the monetary standards for conviction and sentencing of tax evasion crimes.

Regulations: Taxpayers who evade paying taxes of more than 100,000 yuan or more than 500,000 yuan shall be deemed as "relatively large amount" and "huge amount" respectively as prescribed in the crime of tax evasion.

At the same time, in response to the proliferation of fake invoices and rampant false invoices, the "Interpretation" clarifies the conviction and sentencing standards for various invoice-related crimes such as forgery, illegal sales, purchases, and false invoices.

　　(CCTV reporter Zhang Saili Ming)