notice 5 citations high 1996-10-17

Supreme People's Court Notice on Issuing the Interpretation of Several Issues Concerning the Application of the Decision of the Standing Committee of the National People's Congress on Punishing Crimes of Falsely Issuing, Forging, and Illegally Selling Special VAT Invoices

最高人民法院印发《关于适用〈全国人民代表大会常务委员会关于惩治虚开、伪造和非法出售增值税专用发票犯罪的决定〉的若干问题的解释》的通知

最高人民法院 npc

This document is the Supreme People's Court's judicial interpretation clarifying the application of the NPC Standing Committee's decision on crimes related to false issuance, forgery, and illegal sale of special VAT invoices, providing detailed rules for court adjudication.

Document Text

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Topics

tax crime judicial interpretation VAT invoice fraud

Metadata

Publisher	最高人民法院
Site	npc
Date	1996-10-17
Category	major_policy
Policy Area	税收犯罪司法解释
CMS Category	高法司法解释
Keywords	effective:1996-10-17

Verification

Original URL
https://flk.npc.gov.cn/detail?id=402881e45ffff9500160003568f801f6

Referenced By (2)

cent 对外贸易经济合作部、国家税务总局关于发布《关于对骗取出口退税企业给予行政处罚的暂行规定》的通知	mofcom
prov 北京市公安局关于印发单位内部治安管理行政处罚裁量基准的通知	bj

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