The Interpretation of the Supreme People's Court and the Supreme People's Procuratorate on Several Issues Concerning the Application of Law in Handling Criminal Cases Involving Harmful Tax Collection and Management was released on the 18th. This judicial interpretation clearly lists the signing of "yin-yang contracts" as a means of tax evasion for the first time. According to judicial interpretations, if a taxpayer makes false tax declarations and conceals or decomposes income or property in the name of others by signing "yin-yang contracts" or other forms, it shall be recognized as a "means of deception and concealment" as stipulated in Article 201 (1) of the Criminal Law. The judicial interpretation also lists other tax evasion situations such as "forging, altering, transferring, concealing, and destroying account books, accounting vouchers, or other tax related materials without authorization", "falsely reporting expenditures, falsely offsetting input tax amounts, or falsely reporting special additional deductions". Teng Wei, the President of the Fourth Court of the Supreme Court of Justice, stated that in recent years, there have been several cases of tax evasion in the entertainment industry using "yin-yang contracts", which have had a very negative impact. The judicial interpretation clarifies the signing of "yin-yang contracts" as one of the tax evasion methods, providing a precise basis for judicial organs to handle such cases in the future. In addition, judicial interpretations have raised the amount standards for conviction and sentencing of tax evasion crimes, clarifying the conviction and sentencing standards for various types of invoice related crimes such as forging, illegal sale, purchase, and false invoicing. In response to the frequent occurrence of fraudulent export tax refunds in recent years, judicial interpretations have clearly listed eight manifestations of "false export reporting", providing clear guidance for judicial authorities to crack down on the crime of fraudulent export tax refunds. At the same time, the judicial interpretation clarifies the policy of lenient punishment for making up taxes and recovering tax losses, and stipulates that defendants who have entered criminal proceedings can actively make up taxes and recover losses. If the defendant unit effectively and compliantly rectifies, lenient punishment can be imposed. It is reported that in recent years, the people's courts have maintained a high-pressure situation of cracking down on tax related crimes. In the past five years, courts across the country have concluded 30765 cases of tax related crimes and sentenced 48299 people. A large number of criminals with serious harm and high social attention have been severely punished in accordance with the law, effectively maintaining the order of national tax collection and management and national property security. (Lai Xin She)
Edit：Yi Yi Responsible editor：Wang Chen
Source：xinhuanet.com
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