Order of the President of the People's Republic of China
(No.57)
The Decision of the Standing Committee of the National People's Congress on Punishing Crimes of Falsely Making Out, Forging or Illegally Selling Special Invoices for Value-added Tax, adopted at the 16th Meeting of the Standing Committee of the Eighth National People's Congress on October 30, 1995, is hereby issued and shall come into forceas of the date of promulgation.
President of the People's Republic of China Jiang Zemin
October 30, 1995
Decision of the Standing Committee of the National People's Congress on Punishing Crimes of Falsely Making Out, Forging or Illegally Selling Special Invoices for Value-added Tax
(Adopted at the 16th Meeting of the Standing Committee of the Eighth National People's Congress on October 30, 1995; effective from the date of promulgation of the Order No. 57 of the President of the People's Republic of China on October 30, 1995)
With a view to punishing the criminal activities such as evading tax and defrauding tax money by falsely making out, forging or illegally selling special invoices for value-added tax and other invoices, and to ensuring tax revenues of the State, the following decision is made:
| | 中华人民共和国主席令
（第五十七号）
《全国人民代表大会常务委员会关于惩治虚开、伪造和非法出售增值税专用发票犯罪的决定》已由中华人民共和国第八届全国人民代表大会常务委员会第十六次会议于1995年10月30日通过，现予公布，自公布之日起施行。
中华人民共和国主席 江泽民
1995年10月30日
全国人民代表大会常务委员会关于惩治虚开、伪造和非法出售增值税专用发票犯罪的决定
（1995年10月30日第八届全国人民代表大会常务委员会第十六次会议通过 1995年10月30日中华人民共和国主席令第五十七号公布自公布之日起施行）
为了惩治虚开、伪造和非法出售增值税专用发票和其他发票进行偷税、骗税等犯罪活动，保障国家税收，特作如下决定：
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1. Whoever falsely making out special invoices for value-added tax shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be imposed with a fine of not less than 20,000 yuan and not more than 200,000 yuan; if the amount of the tax money that is falsely written is relatively large or other serious circumstances are involved, the offender shall be sentenced to fixed-term imprisonment of not less than three years and not more than ten years and shall also be imposed with a fine of not less than 50,000 yuan and not more than 500,000 yuan; if the amount of the tax money that is falsely written is huge or other especially serious circumstances are involved, the offender shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment and his property shall also be confiscated.
Whoever commits any of the acts specified in the preceding paragraph to defraud tax money of the State, if the amount is especially huge and the circumstances are especially serious, thus causing especially grave losses to the interests of the State, shall be sentenced to life imprisonment or death, and his property shall also be confiscated.
The chief culprit of a criminal gang that falsely make out special invoices for value-added tax shall be given heavier punishment in accordance with the provisions of the preceding two paragraphs.
Falsely making out special invoices for value-added tax refers to any act of falsely making out special invoices for value-added tax for another, for oneself, or asking another to do so for oneself, or recommending another to falsely make out such invoices.
| | 一、虚开增值税专用发票的，处三年以下有期徒刑或者拘役，并处二万元以上二十万元以下罚金；虚开的税款数额较大或者有其他严重情节的，处三年以上十年以下有期徒刑，并处五万元以上五十万元以下罚金；虚开的税款数额巨大或者有其他特别严重情节的，处十年以上有期徒刑或者无期徒刑，并处没收财产。
有前款行为骗取国家税款，数额特别巨大、情节特别严重、给国家利益造成特别重大损失的，处无期徒刑或者死刑，并处没收财产。
虚开增值税专用发票的犯罪集团的首要分子，分别依照前两款的规定从重处罚。
虚开增值税专用发票是指有为他人虚开、为自己虚开、让他人为自己虚开、介绍他人虚开增值税专用发票行为之一的。
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2. Whoever forges or sells forged special invoices for value-added tax shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be imposed with a fine of not less than 20,000 yuan and not more than 200,000 yuan; if the number is relatively large or other serious circumstances are involved, the offender shall be sentenced to fixed-term imprisonment of not less than three years and not more than ten years and shall also be imposed with a fine of not less than 50,000 yuan and not more than 500,000 yuan; if the number is huge or other especially serious circumstances are involved, the offender shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment, and his property shall also be confiscated.
Whoever forges and sells forged special invoices for value-added tax, if the number is especially huge and the circumstances are especially serious, thus gravely disrupting the economic order, shall be sentenced to life imprisonment or death, and his property shall also be confiscated.
The chief culprit of a criminal gang that forge or sell forged special invoices for value-added tax shall be given heavier punishment in accordance with the provisions of the preceding two paragraphs.
| | 二、伪造或者出售伪造的增值税专用发票的，处三年以下有期徒刑或者拘役，并处二万元以上二十万元以下罚金；数量较大或者有其他严重情节的，处三年以上十年以下有期徒刑，并处五万元以上五十万元以下罚金；数量巨大或者有其他特别严重情节的，处十年以上有期徒刑或者无期徒刑，并处没收财产。
伪造并出售伪造的增值税专用发票，数量特别巨大、情节特别严重、严重破坏经济秩序的，处无期徒刑或者死刑，并处没收财产。
伪造、出售伪造的增值税专用发票的犯罪集团的首要分子，分别依照前两款的规定从重处罚。
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3. Whoever illegally sells special invoices for value-added tax shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be imposed with a fine of not less than 20,000 yuan and not more than 200,000 yuan; if the number is relatively large, the offender shall be sentenced to fixed-term imprisonment of not less than three years and not more than ten years and shall also be imposed with a fine of not less than 50,000 yuan and not more than 500,000 yuan; if the number is huge, the offender shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment, and his property shall also be confiscated.
| | 三、非法出售增值税专用发票的，处三年以下有期徒刑或者拘役，并处二万元以上二十万元以下罚金；数量较大的，处三年以上十年以下有期徒刑，并处五万元以上五十万元以下罚金；数量巨大的，处十年以上有期徒刑或者无期徒刑，并处没收财产。
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4. Whoever unlawfully purchases special invoices for value-added tax or purchases forged special invoices for value-added tax shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention and shall also, or shall only, be imposed with a fine of not less than 20,000 yuan and not more than 200,000 yuan.
Whoever, in addition to unlawfully purchasing special invoices for value-added tax or purchasing forged special invoices for value-added tax, falsely makes out or sells such invoices shall be punished separately according to the provisions of Article 1, 2 or 3.
| | 四、非法购买增值税专用发票或者购买伪造的增值税专用发票的，处五年以下有期徒刑、拘役，并处或者单处二万元以上二十万元以下罚金。
非法购买增值税专用发票或者购买伪造的增值税专用发票又虚开或者出售的，分别依照第一条、第二条、第三条的规定处罚。
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5. Whoever falsely makes out other invoices to defraud a tax refund for exports or to offset tax money shall be punished in accordance with the provisions of Article 1 of this Decision.
Falsely making out other invoices to defraud a tax refund for exports or to offset tax money refers to any act of falsely making out other invoices for another, for oneself, or asking another to do so for oneself, or recommending another to falsely make out other invoices for the purpose of defrauding a tax refund for exports or offsetting tax money.
| | 五、虚开用于骗取出口退税、抵扣税款的其他发票的，依照本决定第一条的规定处罚。
虚开用于骗取出口退税、抵扣税款的其他发票是指有为他人虚开、为自己虚开、让他人为自己虚开、介绍他人虚开用于骗取出口退税、抵扣税款的其他发票行为之一的。
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6. Whoever forges or makes without authorization other invoices, or sells such invoices, which can be used to defraud a tax refund for exports or to offset tax money, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be imposed with a fine of not less than 20,000 yuan and not more than 200,000 yuan; if the number is huge, the offender shall be sentenced to fixed-term imprisonment of not less than three years and not more than seven years and shall also be imposed with a fine of not less than 50,000 yuan and not more than 500,000 yuan; if the number is especially huge, the offender shall be sentenced to fixed-term imprisonment of not less than seven years and his property shall also be confiscated.
Whoever forges or makes without authorization invoices other than the ones, specified in the preceding paragraph or sells such invoices shall be punished by applying mutatis mutandis the provisions of Article 124 of the Criminal Law.
Whoever illegally sells other invoices which can be used to defraud a tax refund for exports or to offset tax money shall be punished in accordance with the provisions of the first paragraph.
Whoever illegally sells invoices other than the ones specified in the preceding paragraph shall be punished by applying mutatis mutandis the provisions of Article 124 of the Criminal Law.
| | 六、伪造、擅自制造或者出售伪造、擅自制造的可以用于骗取出口退税、抵扣税款的其他发票的，处三年以下有期徒刑或者拘役，并处二万元以上二十万元以下罚金；数量巨大的，处三年以上七年以下有期徒刑，并处五万元以上五十万元以下罚金；数量特别巨大的，处七年以上有期徒刑，并处没收财产。
伪造、擅自制造或者出售伪造、擅自制造的前款规定以外的其他发票的，比照刑法第一百二十四条的规定处罚。
非法出售可以用于骗取出口退税、抵扣税款的其他发票的，依照第一款的规定处罚。
非法出售前款规定以外的其他发票的，比照刑法第一百二十四条的规定处罚。
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7. Whoever steals special invoices for value-added tax or other invoices shall be punished in accordance with the provisions of the Criminal Law on the crime of larceny.
Whoever fraudulently obtains special invoices for value-added tax or other invoices shall be punished in accordance with the provisions of the Criminal Law on the crime of fraud.
| | 七、盗窃增值税专用发票或者其他发票的，依照刑法关于盗窃罪的规定处罚。
使用欺骗手段骗取增值税专用发票或者其他发票的，依照刑法关于诈骗罪的规定处罚。
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8. Employees of tax authorities or other State organs who commit any of the following acts shall be given heavier punishment in accordance with the relevant provisions of this Decision:
| | 八、税务机关或者其他国家机关的工作人员有下列情形之一的，依照本决定的有关规定从重处罚：
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(1) colluding with criminals in committing crimes specified in this Decision;
| | （一）与犯罪分子相勾结，实施本决定规定的犯罪的；
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(2) refunding tax or offsetting tax money while clearly knowing that the invoices are made out falsely; or
| | （二）明知是虚开的发票，予以退税或者抵扣税款的；
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(3) providing other assistance while clearly knowing that the criminal is committing the crimes specified in this Decision.
| | （三）明知犯罪分子实施本决定规定的犯罪，而提供其他帮助的。
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9. Employees of tax authorities who, in violation of the provisions of laws or administrative rules and regulations, neglect their duties in selling invoices, offsetting tax money or refunding tax for exports, thus causing grave losses to the interests of the State, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; if especially grave losses are caused to the interests of the State, the offender shall be sentenced to fixed-term imprisonment of not less than five years.
| | 九、税务机关的工作人员违反法律、行政法规的规定，在发售发票、抵扣税款、出口退税工作中玩忽职守，致使国家利益遭受重大损失的，处五年以下有期徒刑或者拘役；致使国家利益遭受特别重大损失的，处五年以上有期徒刑。
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10. A unit that commits the crime specified in Article 1, 2, 3, 4, 5, 6, or paragraph 2 of Article 7 shall be imposed with a fine; the leading members who are directly in charge and other persons who are directly responsible for the offence shall be investigated for criminal responsibility according to the provisions of the Articles concerned.
| | 十、单位犯本决定第一条、第二条、第三条、第四条、第五条、第六条、第七条第二款规定之罪的，对单位判处罚金，并对直接负责的主管人员和其他直接责任人员依照各该条的规定追究刑事责任。
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11. Whoever commits any of the acts specified in Article 2, 3, paragraph 1 of Article 4, or Article 6 of this Decision, if the circumstances are obviously minor and do not constitute a crime, shall be detained for a maximum of 15 days or fined a maximum of 5,000 yuan by the public security organ.
| | 十一、有本决定第二条、第三条、第四条第一款、第六条规定的行为，情节显著轻微，尚不构成犯罪的，由公安机关处十五日以下拘留、五千元以下罚款。
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12. The recovered tax money which is illegally offset or defrauded by criminals who commit the crimes specified in this Decision shall be turned over to the State Treasury. All other illegal gains as well as the property and things of value used in the commission of the crimes shall be confiscated.
All invoices and forged invoices used in the commission of the crimes specified in this Decision shall be confiscated.
| | 十二、对追缴犯本决定规定之罪的犯罪分子的非法抵扣和骗取的税款，由税务机关上交国库，其他的违法所得和供犯罪使用的财物一律没收。
供本决定规定的犯罪所使用的发票和伪造的发票一律没收。
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13. This Decision shall enter into force as of the date of promulgation.
| | 十三、本决定自公布之日起施行。
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