Nandu News Reporter Liu Man Posted from Beijing On March 18, the Supreme People's Court, the Supreme People's Procuratorate, the Ministry of Public Security, and the State Administration of Taxation held a press conference to release the "Two Highs" "On Several Issues concerning the Application of Laws in Handling Criminal Cases that Endanger Tax Collection and Administration" Interpretation" (hereinafter referred to as "Explanation"). Teng Wei, member of the Judicial Committee of the Supreme People's Court and president of the Fourth Criminal Tribunal, said that the "Interpretation" clarified the signing of "yin and yang contracts" as one of the methods of tax evasion, providing a precise basis for judicial organs to handle such cases in the future.
Nandu reporter learned that on February 28, 2009, the seventh meeting of the Standing Committee of the Eleventh National People's Congress passed the "Amendment to the Criminal Law of the People's Republic of China (Seven)", which revised the crime of tax evasion and included the original crime of tax evasion. Change it to the crime of tax evasion, and add special provisions that exclude criminal liability. On February 25, 2011, the 19th Session of the Standing Committee of the 11th National People's Congress passed the "Amendment to the Criminal Law of the People's Republic of China (VIII)", adding two new crimes of false invoicing and possession of forged invoices. , abolished the death penalty for the crime of falsely issuing special value-added tax invoices.
Teng Wei introduced that the above-mentioned amendments to the Criminal Law have led to the issue of how to understand the special provisions that exempt tax evasion from criminal liability and the application standards of the two new crimes, which require judicial interpretation to clarify.
Teng Wei said that cases of fabricating false tax calculation basis for tax evasion occur from time to time, especially in the entertainment field in recent years, several cases have occurred in the entertainment field by signing "yin and yang contracts" and other forms to conceal income and property in the name of others for tax evasion and influence. For extremely bad cases, the "Interpretation" clarifies the signing of "yin and yang contracts" as one of the methods of tax evasion, providing a precise basis for judicial organs to handle such cases in the future.
In addition, Teng Wei said that in response to the frequent cases of export tax refund fraud in recent years, the "Interpretation" clearly lists 8 forms of "false export declarations", providing clear guidance for judicial authorities to severely crack down on the crime of export tax refund fraud. The above prohibitive regulations have clarified the "red lines" and delineated the "minefields", which are conducive to guiding market entities to abide by the law and promote taxpayers to enhance their awareness of paying taxes in accordance with the law and consciously abide by tax laws.
"Taxation is gratuitous. Therefore, criminal crackdowns are the means for tax governance. The key is to strengthen tax supervision and cultivate taxpayer awareness." Teng Wei said that according to the criminal policy of combining leniency and severity, it also maximizes the recovery of tax losses and encourages Based on the consideration of reforming offenders and guiding market entities to voluntarily abide by tax laws, the "Interpretation" further clarifies the relevant provisions of the Criminal Law on the non-investigation of criminal liability for tax evasion crimes - stipulating the time limit for taxpayers to pay back taxes to the public security organs. Before the agency files a criminal case; clarify the time limit for back payment of taxes, including the time limit for deferment and installment payment approved by the tax authorities, to prevent tax evasion from being difficult to remedy due to the short time limit for back payment once tax evasion is discovered, and to incorporate the system stipulated in the criminal law Maximize effect.
Teng Wei said that the "Interpretation" also stipulates that defendants who have entered criminal proceedings can actively pay taxes and recover losses. If the defendant's unit effectively complies with regulations and rectifications, it can also be given a lenient punishment. Among them, minor crimes do not require a penalty. If the crime is serious enough, prosecution may not be prosecuted or criminal punishment may be waived; if the circumstances are obviously minor and the harm is not serious, the crime shall not be treated as a crime. The above provisions are conducive to encouraging perpetrators to promptly pay back taxes and stop losses after illegal acts occur, so as to achieve a win-win situation for the parties and the country. At the same time, the "Interpretation" also stipulates that if a taxpayer evades paying taxes and the tax authorities do not issue a recovery notice in accordance with the law, they will not be held criminally responsible in accordance with the law. This urges the tax authorities and tax personnel to promptly investigate and deal with tax violations and crimes to prevent dereliction of duty.
Teng Wei also said that in recent years, with the cooperation and cooperation of the public security, taxation and procuratorial organs, the People's Court has always maintained a high-pressure posture of severely cracking down on tax-related crimes. In the past five years, courts across the country have concluded a total of 30,765 tax-related criminal cases and sentenced 48,299 people. A large number of criminals who caused serious harm and attracted high social attention were severely punished in accordance with the law, effectively maintaining the order of national tax collection and administration and the security of national property.
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