2024/9/2 凌晨12:25 Criminal Law of the People's Republic of China to fixed-term imprisonment of not less than 10 years or life imprisonment, with a fine of not less than RMB 50,000 yuan but not more than RMB 500,000 yuan or confiscation of property. An entity committing a crime as prescribed in this Article shall be fined, and the directly responsible persons in charge and other directly responsible persons shall be sentenced to fixed-term imprisonment of not more than 3 years or short-term custody. If the amount of the taxes indicated in the false invoices is relatively large or there are other serious circumstances, the directly responsible persons in charge and other directly responsible persons shall be sentenced to fixedterm imprisonment of not less than 3 years but not more than 10 years. If the amount of the taxes indicated in the false invoices is large or there are other especially serious circumstances, they shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment. Making out false value-added tax invoices or any other false invoices to obtain an export tax refund or to offset payable taxes refers to the act of making out such false invoices for another or for oneself, asking another to make out such false invoices for oneself, or recommending another to make out such false invoices. Article 205a Whoever makes out false invoices other than those specified in Article 205 of this Law, if the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than 2 years, short-term custody, or non-custodial correction, and concurrently, a fine. If the circumstances are especially serious, the offender shall be sentenced to fixed-term imprisonment of not less than 2 years but not more than 7 years and concurrently, a fine. An entity committing a crime as prescribed in the preceding paragraph shall be fined, and the directly responsible persons in charge and other directly responsible persons shall be punished in accordance with the provisions in the preceding paragraph. Article 206 Whoever forges value-added tax invoices or sells forged ones shall be sentenced to fixedterm imprisonment of not more than 3 years, short-term custody, or non-custodial correction, with a fine of not less than RMB 20,000 yuan but not more than RMB 200,000 yuan. If the number of invoices or the amount of taxes indicated 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 number of invoices or the amount of taxes indicated is 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 RMB 50,000 yuan but not more than RMB 500,000 yuan or confiscation of property. An entity committing a crime as prescribed in this Article shall be fined, and the directly responsible persons in charge and other directly responsible persons shall be sentenced to fixed-term imprisonment of not more than 3 years, short-term custody, or non-custodial correction. If the number of invoices or the amount of taxes indicated is relatively large or there are other serious circumstances, the directly responsible persons in charge and other directly responsible persons shall be sentenced to fixed-term imprisonment of not less than 3 years but not more than 10 years. If the number of invoices or the amount of taxes indicated large or there are other especially serious circumstances, they shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment. en.npc.gov.cn.cdurl.cn/2020-12/26/c_921604_10.htm 15/17