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Eight Representative Cases on Lawfully Punishing Crimes that Endanger Tax Collection and Administration Issued by the Supreme People's Court
[Effective]
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最高人民法院发布八个依法惩治危害税收征管犯罪典型案例
[现行有效]
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【法宝引证码】
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| Eight Representative Cases on Lawfully Punishing Crimes that Endanger Tax Collection and Administration Issued by the Supreme People's Court | | 最高人民法院发布八个依法惩治危害税收征管犯罪典型案例 |
| (November 2025) | | （2025年11月） |
| Public finance is the foundation and an important pillar of national governance, and taxation is the primary source of fiscal revenue as well as an important means for the state to achieve macroeconomic regulation. General Secretary Xi Jinping has profoundly pointed out, “A scientific fiscal and taxation system is an institutional guarantee for optimizing resource allocation, safeguarding the unified market, promoting social fairness, and ensuring long-term national stability.” Crimes that endanger tax collection and administration infringe upon national tax interests, affect national fiscal stability, disrupt the order of economic development, harm social fairness and justice, and cause extremely severe consequences. | | 财政是国家治理的基础和重要支柱，税收是财政收入的最主要来源，也是国家实现宏观调控的重要手段。习近平总书记深刻指出，“科学的财税体制是优化资源配置、维护市场统一、促进社会公平、实现国家长治久安的制度保障”。危害税收征管犯罪侵害国家税收利益，影响国家财政稳定，破坏经济发展秩序，损害社会公平正义，危害极大。 |
| Tax regulation in China is shifting from “controlling tax through invoices” to “tax governance through data” with categorized and precise regulation, and enforcement against tax-related illegal and criminal activities is continuously intensified. Meanwhile, crimes that endanger tax collection and administration have shown new developments. Criminal methods have been constantly updated, and the means of committing crimes have become more concealed, such as using “dual contracts” to evade tax or secretly transferring assets to avoid the recovery of tax arrears. The prominent professional and special characters, the increased application of information technology, and enhanced adoption of artificial intelligence have led to difficulties to detect, investigate, and determine numerous cases. Certain industry platforms distort national policies encouraging innovation and development, turning themselves into criminal “invoice-selling” platforms, which harm invoice management order, undermine national taxation, and seriously damage the fair development environment of the platform economy. Punishing such “invoice-selling” platforms in accordance with the law not only helps maintain tax order but also purifies the environment for platform economic development. | | 我国税收监管正从“以票管税”向“以数治税”分类精准监管转变，对税收违法犯罪行为的查处力度不断加大。同时，危害税收征管犯罪也出现了新变化，犯罪手法不断翻新，作案手段更加隐蔽，如利用“阴阳合同”逃税、秘密转移财产逃避追缴欠税等；职业化专业化特征明显，信息化水平提升，智能化越来越高，导致不少案件发现难、查处难、定性难。有的行业平台曲解国家鼓励创新发展政策，异化为犯罪的“卖票”平台，既危害发票管理秩序、损害国家税收，又严重破坏平台经济公平发展环境，对这类“卖票”平台依法惩处，既有利于维护税收秩序，也有利于净化平台经济发展环境。 |
| It has always been the responsibility of the people's courts to lawfully punish various crimes that endanger tax collection and administration, maintain the order of the socialist market economy, and safeguard high-quality development through high-quality judicial services. In recent years, the people's courts have fully exercised their functions and roles, lawfully adjudicated a number of criminal cases that endanger tax collection and administration such as tax evasion, evading recovery of tax arrears, fraudulently obtaining export tax refunds, and fraudulently issuing special VAT invoices, and effectively safeguarded national tax security. For the purposes of further showcasing the firm determination of the people's courts to punish tax-related crimes in accordance with the law and maintain national tax security and market economic order, guiding judicial adjudication, strengthening the punishment effects, guiding lawful tax payment, and raising tax compliance, we have selected eight representative cases for issuance. | | 依法惩处各类危害税收征管犯罪，维护社会主义市场经济秩序，以高质量司法服务保障高质量发展，始终是人民法院职责所在。近年来，人民法院充分发挥职能作用，依法审理了一批逃税、逃避追缴欠税、骗取出口退税、虚开增值税专用发票等危害税收征管刑事案件，有力守护国家税收安全。为进一步彰显人民法院依法惩治税收犯罪，维护国家税收安全和市场经济秩序的坚定决心，指导司法裁判，强化惩治效果，引导依法纳税，提高税收遵从，我们选取了八个具有典型意义的案例发布。 |
| In the future, the people's courts will, under the guidance of Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era, thoroughly study and understand the core essence, rich connotation, and practical requirements of Xi Jinping Thought on the Rule of Law and Xi Jinping Economic Thought, continue increasing efforts to crack down on crimes that endanger tax collection and administration, unify adjudication standards, improve the quality and efficiency of case handling, maintain order in tax collection and administration, and foster a fair and law-based environment. | | 今后，人民法院将以习近平新时代中国特色社会主义思想为指导，深入学习领会习近平法治思想和习近平经济思想的核心要义、丰富内涵、实践要求，继续加大对危害税收征管犯罪的打击力度，统一裁判标准，提升办案质效，维护税收征管秩序，营造公正法治化环境。 |
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