2024/9/2 凌晨12:25 Criminal Law of the People's Republic of China Whoever obtains, by fraudulent means, 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 266 of this Law. Article 210a Whoever knowingly holds a relatively large number of forged invoices shall be sentenced to fixed-term imprisonment of not more than 2 years, short-term custody, or noncustodial correction, and concurrently, a fine. 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 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 211 An entity committing a crime as prescribed in Article 201, 203, 204, 207, 208 or 209 of this Section 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 corresponding article of this Section. Article 212 Whoever commits a crime as prescribed in Articles 201 to 205 and is sentenced to a fine or confiscation of property shall be so punished after the tax authorities have recovered the delinquent tax and the fraudulent export tax refund. < 1 ... 8 9 10 11 12 ... 16 > LINKS State Council CPPCC National Committee Supreme People's Court Ministry of Foreign Affairs People's Daily Online China Daily CCTV CRI.cn Xinhuanet Copyright © The National People's Congress of the People's Republic of China. All Rights Reserved. Presented by China Daily. en.npc.gov.cn.cdurl.cn/2020-12/26/c_921604_10.htm 17/17