The sentence of the crime of selling invoices through malpractices for personal gain in the new Criminal Law is: Any staff member of the tax authority who engages in malpractices for personal gain in his work, thus causing heavy losses to the interests of the State, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; Whoever causes especially heavy losses to the interests of the State shall be sentenced to fixed-term imprisonment of not less than five years.
Legal basis: Article 405 of the Criminal Law of the People's Republic of China, if a staff member of a tax authority, in violation of the provisions of laws and administrative regulations, engages in malpractices for personal gain in selling invoices, offsetting taxes, or refunding taxes for exports, thus causing heavy losses to the interests of the State, he shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; Whoever causes especially heavy losses to the interests of the State shall be sentenced to fixed-term imprisonment of not less than five years.
