Decision of the Standing Committee of the National People's Congress on the Suppression of the Falsification, Counterfeiting, and Illegal Sale of Value-added Tax Invoices
Decision of the Standing Committee of the National People's Congress on the Suppression of the Falsification, Counterfeiting, and Illegal Sale of Value-added Tax Invoices
[Lexis China Comments]
According to the Decision of the Standing Committee of the National People’s Congress on Approving the Report of the Legislative Affairs Commission of the Standing Committee of the National People’s Congress on the Status of Legislative Review and Clean-up and Proposed Handling, this document has ceased to be effective.
Decision of the Standing Committee of the National People's Congress on the Suppression of the Falsification, Counterfeiting, and Illegal Sale of Value-added Tax Invoices
Order of the President of the People's Republic of China [1995] No.57
October 30, 1995
Adopted at the 16th Session of the Standing Committee of the Eighth National People's Congress on October 30, 1995, the Decision of the Standing Committee of the National People's Congress on the Suppression of the Falsification, Counterfeiting, and Illegal Sale of Value-added Tax Invoices is,hereby promulgated and shall come into force as of the date of promulgation.
Jiang Zemin, President of the People's Republic of China
Attachment: Decision of the Standing Committee of the National People's Congress om the Suppression of the Falsification, Counterfeiting, and Illegal Sale of Value-added Tax Invoices
In order to suppress the crimes of falsification, counterfeiting, and illegal sale of value-added tax invoices and other invoices for the purpose of tax evasion or fraud, and to ensure state tax collection, it is hereby decided that:
I. Anyone who has falsified value-added tax invoices shall be sentenced to imprisonment for up to three years or criminal detention and be furthermore subject to a fine from CNY 20,000 to CNY200,000 . If the amount involved in the falsification of invoices is relatively large or accompanies other serious offences, the offender shall be sentenced to imprisonment for three to ten years and be furthermore subject to a fine from CNY50,000 to CNY500,000 . If the amount involved in the falsification of invoices is exceptionally large or accompanies other especially serious offences, the offender shall be subject to imprisonment from ten years to life and his property shall be confiscated.
......
According to the Decision of the Standing Committee of the National People’s Congress on Approving the Report of the Legislative Affairs Commission of the Standing Committee of the National People’s Congress on the Status of Legislative Review and Clean-up and Proposed Handling, this document has ceased to be effective.
Decision of the Standing Committee of the National People's Congress on the Suppression of the Falsification, Counterfeiting, and Illegal Sale of Value-added Tax Invoices
Order of the President of the People's Republic of China [1995] No.57
October 30, 1995
Adopted at the 16th Session of the Standing Committee of the Eighth National People's Congress on October 30, 1995, the Decision of the Standing Committee of the National People's Congress on the Suppression of the Falsification, Counterfeiting, and Illegal Sale of Value-added Tax Invoices is,hereby promulgated and shall come into force as of the date of promulgation.
Jiang Zemin, President of the People's Republic of China
Attachment: Decision of the Standing Committee of the National People's Congress om the Suppression of the Falsification, Counterfeiting, and Illegal Sale of Value-added Tax Invoices
In order to suppress the crimes of falsification, counterfeiting, and illegal sale of value-added tax invoices and other invoices for the purpose of tax evasion or fraud, and to ensure state tax collection, it is hereby decided that:
I. Anyone who has falsified value-added tax invoices shall be sentenced to imprisonment for up to three years or criminal detention and be furthermore subject to a fine from CNY 20,000 to CNY200,000 . If the amount involved in the falsification of invoices is relatively large or accompanies other serious offences, the offender shall be sentenced to imprisonment for three to ten years and be furthermore subject to a fine from CNY50,000 to CNY500,000 . If the amount involved in the falsification of invoices is exceptionally large or accompanies other especially serious offences, the offender shall be subject to imprisonment from ten years to life and his property shall be confiscated.
......