2024/9/2 凌晨12:25 Criminal Law of the People's Republic of China Article 207 Whoever illegally sells value-added tax invoices shall be sentenced to fixed-term 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, the offender shall be sentenced to fixedterm 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, 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. Article 208 Whoever illegally purchases value-added tax invoices or purchases forged value-added tax invoices shall be sentenced to fixed-term imprisonment of not more than 5 years or short-term custody, and concurrently, a fine of not less than RMB 20,000 yuan but not more than RMB 200,000 yuan, or shall be sentenced to a fine on the said scale only. Whoever, after illegally purchasing value-added tax invoices or purchasing forged value-added tax invoices, makes out such invoices or sells them shall be convicted and punished in accordance with the provisions in Article 205, 206 or 207 of this Law correspondingly. Article 209 Whoever forges, or makes without authorization, other invoices which can be used to obtain an export tax refund or to offset payable taxes, or sells such invoices shall be sentenced to fixed-term 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 large, 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 RMB 50,000 yuan but not more than RMB 500,000 yuan. If the number of invoices involved is especially large, the offender shall be sentenced to fixed-term imprisonment of not less than 7 years, with a fine of not less than RMB 50,000 yuan but not more than RMB 500,000 yuan or confiscation of property. Whoever forges, or makes without authorization, invoices other than the ones specified in the preceding paragraph, or sells the said invoices shall be sentenced to fixed-term imprisonment of not more than 2 years, short-term custody, or non-custodial correction, and concurrently, a fine of not less than RMB 10,000 yuan but not more than RMB 50,000 yuan, or shall be sentenced to a fine on the said scale only. If the circumstances are serious, the offender shall be sentenced to fixed-term imprisonment of not less than 2 years but not more than 7 years, with a fine of not less than RMB 50,000 yuan but not more than RMB 500,000 yuan. Whoever illegally sells other invoices which can be used to obtain an export tax refund or to offset payable taxes shall be punished in accordance with the provisions in the first paragraph. Whoever illegally sells invoices other than the ones specified in the third paragraph shall be punished in accordance with the provisions in the second paragraph. Article 210 Whoever steals value-added tax invoices or other invoices which can be used to obtain an export tax refund or to offset payable taxes shall be convicted and punished in accordance with the provisions in Article 264 of this Law. en.npc.gov.cn.cdurl.cn/2020-12/26/c_921604_10.htm 16/17