2024/9/2 凌晨12:25 Criminal Law of the People's Republic of China Whoever has committed an act as prescribed in the first paragraph, but has paid the taxes in arrears and the surcharge thereon after receiving a recovery notice issued by the tax authorities in accordance with the law, and has already been subjected to an administrative penalty, shall not be held criminally liable except when, within the last 5 years, the person has received criminal punishment for tax evasion or has been given an administrative penalty by the tax authorities twice or more times for tax evasion. Article 202 Whoever resists paying taxes by means of violence or threat shall be sentenced to fixedterm imprisonment of not more than 3 years or short-term custody, with a fine of not less than the amount of but not more than five times the amount of the tax he resists to pay. If the circumstances are serious, the offender shall be sentenced to fixed-term imprisonment of not less than 3 years but not more than 7 years, with a fine of not less than the amount of but not more than five times the amount of the tax he resists paying. Article 203 Any taxpayer who fails to pay the payable tax and transfers or conceals property, as a result of which the tax authorities are unable to collect the tax in arrears, if the amount of the delinquent tax is not less than RMB 10,000 yuan but not more than RMB 100,000 yuan, shall be sentenced to fixed-term imprisonment of not more than 3 years or short-term custody, and concurrently, a fine of not less than the amount of the delinquent tax but not more than five times the amount, or shall be sentenced to a fine on the said scale only. If the amount of the delinquent tax is over RMB 100,000 yuan, the offender shall be sentenced to fixed-term imprisonment of not less than 3 years but not more than 7 years, with a fine of not less than the amount of the delinquent tax but not more than five times the amount. Article 204 Whoever, by filing a false export declaration or by any other deceptive means, obtains from the state an export tax refund, if the amount involved is relatively large, shall be sentenced to fixed-term imprisonment of not more than 5 years or short-term custody, with a fine of not less than the amount obtained by fraud but not more than five times the amount. If the amount involved is large or there are other serious circumstances, the offender shall be sentenced to fixed-term imprisonment of not less than 5 years but not more than 10 years, with a fine of not less than the amount obtained by fraud but not more than five times the amount. If the amount involved is especially large or there are other especially serious circumstances, the offender shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, with a fine of not less than the amount obtained by fraud but not more than five times the amount, or confiscation of property. Any taxpayer who, after paying the taxes, adopts a deceptive means as prescribed in the preceding paragraph to obtain a tax refund shall be convicted and punished in accordance with the provisions in Article 201 of this Law, and for the amount obtained by fraud that exceeds what has been paid, the offender shall be punished in accordance with the provisions in the preceding paragraph. Article 205 Whoever makes out false value-added tax invoices or other false invoices to obtain an export tax refund or to offset payable taxes shall be sentenced to fixed-term imprisonment of not more than 3 years or short-term custody, with a fine of not less than RMB 20,000 yuan but not more than RMB 200,000 yuan. If the amount of the taxes indicated in the false invoices is relatively large or there are other serious circumstances, the offender shall be sentenced to fixed-term imprisonment of not less than 3 years but not more than 10 years, with a fine of not less than RMB 50,000 yuan but not more than RMB 500,000 yuan. If the amount of the taxes indicated in the false invoices is large or there are other especially serious circumstances, the offender shall be sentenced en.npc.gov.cn.cdurl.cn/2020-12/26/c_921604_10.htm 14/17