What Are the Penalties for a Bounced Check?

Strengthen the management of export tax rebates, strengthen the legal concept of enterprises, maintain the seriousness of tax laws, and impose sanctions on export enterprises or persons directly responsible for violations of tax laws in accordance with tax laws. The "Administrative Measures on Tax Refund (Exemption) of Taxes on Export Goods" issued by the State Administration of Taxation has the following points on penalties for violations of the export cargo tax refund management regulations and penalties for export tax refund violations.

Penalties for export tax refund violations

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Strengthen the management of export tax rebates, strengthen the legal concept of enterprises, maintain the seriousness of tax laws, and impose sanctions on export enterprises or persons directly responsible for violations of tax laws in accordance with tax laws. The "Administrative Measures on Tax Refund (Exemption) of Taxes on Export Goods" issued by the State Administration of Taxation has the following points on penalties for violations of the export cargo tax refund management regulations and penalties for export tax refund violations.

Chinese name

Penalties for export tax refund violations

Provide penalties

Negligence of export enterprises

Types of

Punishment

Classification

Export tax refund violations, etc.

One of the following violations of the business dealing with export goods, in addition to ordering them to be corrected within a time limit, a fine of less than 5,000 yuan:

Failure to handle export tax refund registration in accordance with regulations;

Failure to establish, use and keep relevant export tax rebate books and tickets;

(3) Refusal by the tax authority in charge of tax refund to inspect and provide tax refund information and vouchers.

"Administrative Measures on Tax Refund (Exemption) for Export Goods"

(Guo Shui Fa [1994] No. 031) Article 31 is temporarily revised to read: "If an enterprise engaged in the export of goods has committed one of the following illegal acts, it shall be fined 1,000 yuan in addition to ordering it to be corrected within a time limit:

Failure to handle export tax refund registration in accordance with regulations;

Failure to use the relevant export tax rebate account ticket;

(3) Refusal by the tax authority in charge of tax refund to inspect and provide tax refund information and vouchers.

Failure to set up and keep relevant export tax refund account book tickets shall be punished in accordance with the provisions of Article 37 of the Law of the People's Republic of China on the Administration of Tax Collection.

This notice will be implemented from January 1, 1998.

(Guo Shui Fa [1998] No. 20 of February 28, 1998)

If an enterprise resorts to counterfeiting, alteration, bribery or other illegal means to defraud tax refunds, in addition to punishment in accordance with Article 44 of the "People's Republic of China Tax Collection and Management Law", enterprises with serious fraudulent tax refund situations may be approved by the State Administration of Taxation to cease Right to export tax rebates for more than six months. During the period when the tax rebate is suspended, the goods exported and agency exports will not be refunded.

If an enterprise defrauds a large amount of tax refunds or the circumstances are particularly serious, the Ministry of Foreign Trade and Economic Cooperation shall revoke the export operation right.

Those who illegally provide or issue fake special tax tickets or other fake tax refund certificates for enterprises operating export goods shall be fined less than five times their illegal income. If the amount is large and the circumstances seriously cause the enterprise to defraud the tax refund, he shall be punished severely or submitted to judicial authorities for criminal responsibility.

5. "Administrative Measures on Tax Refund (Exemption) for Export Goods" (Guo Shui Fa [1994] No. 031)

Article 34 is tentatively revised as: "For illegally providing or issuing a false tax refund certificate for an enterprise operating export goods, if there is illegal income, a fine of not more than three times the illegal income and not exceeding 30,000 yuan shall be imposed; if there is no illegal income, the fine shall be imposed. A fine of less than 10,000 yuan. "This notice shall be implemented as of January 1, 1998.

(Guo Shui Fa [1998] No. 20 of February 18, 1998)

The tax authority in charge of export tax rebates shall decide to organize a comprehensive inspection or spot check on the status of export tax rebates for enterprises according to local actual conditions. The export business suspected of defrauding export tax rebates shall be submitted by the competent person for reasons or grounds and reported to the Central Taxation Bureau of the State Administration of Taxation, the competent director of the branch bureau, or the director of the Import and Export Taxation Administration and the Import and Export Taxation Administration of the State Administration of Taxation for approval Can be inspected separately. During the inspection period, the tax refund for the goods was suspended. Enterprises that have already done tax refunds should provide tax reimbursement guarantees. If the company cannot provide the guarantee, it will be dealt with according to the actual situation after the case is closed.

(Guo Shui Fa [1994] No. 031 of February 18, 1994)

For enterprises, units and individuals who violated the provisions of this notice, falsely opened, forged and illegally sold "special payment slips" and "splitting slips", they were punished in accordance with the "People's Republic of China Tax Collection Management Law" and the "NPC Standing Committee The relevant provisions of the Supplementary Provisions on Tax Evasion and Anti-Tax Crimes will be punished. (Ministry of Finance and State Administration of Taxation Caishuizi [1996] No. 8 of February 18, 1996) ^[1]