Supreme People's Court, Supreme People's Procuratorate

Interpretation of Several Issues Concerning the Application of Law in Handling Criminal Cases Endangering Tax Collection and Administration

(Adopted at the 1911th meeting of the Judicial Committee of the Supreme People's Court on January 8, 2024 and the 25th meeting of the 14th Procuratorial Committee of the Supreme People's Procuratorate on February 22, 2024, and effective as of March 20, 2024)

In order to punish the crime of endangering tax collection and administration according to law, in accordance with the relevant provisions of the the People's Republic of China Criminal Law and the the People's Republic of China Criminal Procedure Law, several issues concerning the application of law in handling such criminal cases are hereby interpreted as follows:

Article 1 A taxpayer who makes a false tax declaration under any of the following circumstances shall be deemed as a "means of deception or concealment" as stipulated in the first paragraph of Article 201 of the Criminal Law ":

(I) forges, alters, transfers, conceals or destroys account books, accounting vouchers or other tax-related materials without authorization;

(II) concealing income or property in the form of signing a "yin-yang contract" or decomposing it in the name of another person;

(III) falsely expending, falsely crediting input tax or falsely reporting special additional deductions;

(IV) providing false materials to defraud tax preferences;

(V) fabricating false tax bases;