There are several charges in tax-related criminal cases.

1. If all tax-related crimes are counted, there are 14 tax-related crimes in our country:

(1) The crime of tax evasion, formerly called the crime of tax evasion;

(2) evading the crime of recovering tax arrears;

(3) the crime of defrauding export tax rebates;

(4) the crime of resisting taxes;

(5) The crime of falsely issuing special VAT invoices, defrauding export tax rebates and deducting tax invoices;

(6) Crime of falsely issuing invoices;

(7) The crime of illegally selling special invoices for value-added tax;

(8) The crime of illegally selling invoices to defraud export tax rebates and tax deduction;

(9) Crime of illegally selling invoices;

(10) Crime of forging and selling forged special VAT invoices;

(1 1) The crime of illegally manufacturing and selling illegally manufactured invoices for defrauding export tax rebates and tax deduction;

(12) Crime of illegally manufacturing or selling illegally manufactured invoices;

(13) Crime of illegally purchasing special VAT invoices and crime of purchasing forged special VAT invoices;

(14) Crime of possessing forged invoices.

2. Among the charges of 14, except for tax evasion, tax fraud and refusal to pay taxes, all other charges of14 are designated around invoice management, which shows that China attaches importance to invoice management.

3. In the crime of 10 involving the order of invoice management, the management of special VAT invoices is the most important. In recent years, the crime of falsely issuing special invoices for value-added tax has become the first high-risk crime of Chinese entrepreneurs. Often many entrepreneurs don't think it is a crime when they commit a crime, and they begin to regret it when they are prosecuted by the judicial authorities. And the state cracked down on the crime of special invoices for value-added tax. Other tax-related crimes are relatively light, mostly limited to seven years' imprisonment, while the crime of special invoices for value-added tax can be sentenced to life imprisonment at the highest. Not counting the detention period before sentencing, life imprisonment prisoners should be held for at least 22 years.

4. The crime of falsely issuing special VAT invoices is an all-round and indiscriminate attack. Falsely issuing a special VAT invoice for yourself, for others, for others, or introducing others to falsely issue a special VAT invoice may constitute a crime.

The tax authorities have great power in tax collection and management. With the deepening of the golden tax project, this power will be further expanded. The tax bureau can inquire about your bank account at any time, or deduct the tax directly from your bank account without court hearing. In other words, the tax bureau can know your every income and consumption as long as it is willing.

6. Up to now, many institutions have helped enterprises or natural persons evade taxes in the name of reasonable tax avoidance, and most of them are illegal acts to polish their eyes. For example, you have a small company that earned 6.5438+0 million yuan this year. The accountant of the bookkeeping company you hired will probably advise you to find some invoices to make up for the cost, so as to achieve the goal of not paying enterprise income tax in the end. The accountant will help you "buy" these tickets, and you need to pay 2% of the invoice value. This tax planning method can be seen everywhere. Once the tax bureau comes to check, it will definitely be illegal. I think at least half of small and micro enterprises in China have done or are doing such illegal things, which also constitutes the "original sin" of entrepreneurs in China. Why do many entrepreneurs in China want to emigrate at a certain stage? Escaping the threat of this "original sin" is a big reason.

7. A photo studio with an annual income of tens of millions met with local demolition. The government paid a little less for the demolition, so it invited Beijing lawyers to defend their rights. After the lawyer intervened, the work progress was very effective, but the studio owner suddenly informed the lawyer not to defend his rights. It turned out that this photo studio was inspected by the local taxation bureau and hinted that the boss might constitute a tax crime. This is the boss's "original sin". If the tax is not done well, his waist will not be hard.