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How to punish the crime of defrauding export tax rebate

Time: June 28, 2024 label: criminal defense Criminal defense Reading: 1370 people

Lawyer's analysis:

In China's relevant laws and regulations Crime of defrauding export tax refund The punishment standard of is as follows:
The persons involved in the case illegally obtain benefits from the national export tax rebate policy through false reporting of export data or other improper means, and the amount involved reaches the legal threshold, they will face less than five years fixed-term imprisonment perhaps criminal detention And bear the corresponding liability for fines, that is, the defrauded state taxes should be paid and the amount involved should be paid to the state in the proportion of one to five times fine 。
If the amount involved is huge, or there are other serious circumstances, the perpetrator must face more serious legal consequences, including the punishment of fixed-term imprisonment of more than five years but less than ten years, and the payment of a fine to the state in the proportion of one to five times the amount involved.

Legal basis:

Article 204 of the Criminal Law
Whoever, by means of false export declaration or other deceptive means, defrauds the State of tax refund for export, if the amount involved is relatively large, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention and shall also be fined not less than one time but not more than five times the amount of tax defrauded; If the amount is huge or if there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than 10 years and shall also be fined not less than one time but not more than five times the amount of tax defrauded; If the amount is especially huge or if there are other especially serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than one time but not more than five times the amount of tax defrauded or be sentenced to confiscation of property.
A taxpayer who, after paying tax, defrauds the amount of tax paid by means of deception as prescribed in the preceding paragraph shall be convicted and punished in accordance with the provisions of Article 201 of this Law; Where the amount of tax defrauded exceeds the amount of tax paid, a penalty shall be imposed in accordance with the provisions of the preceding paragraph.

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