最高人民法院关于适用《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
最高人民法院
最高人民法院关于适用《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
（最高人民法院审判委员会第446次会议讨论通过）
为正确执行《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》（以下简称《决定》），依法惩治虚开、伪造和非法出售增值税专用发票和其他发票犯罪，现就适用《决定》的若干具体问题解释如下：
一、根据《决定》第一条规定，虚开增值税专用发票的，构成虚开增值税专用发票罪。
具有下列行为之一的，属于“虚开增值税专用发票”：（1）没有货物购销或者没有提供或接受应税劳务而为他人、为自己、让他人为自己、介绍他人开具增值税专用发票；（2）有货物购销或者提供或接受了应税劳务但为他人、为自己、让他人为自己、介绍他人开具数量或者金额不实的增值税专用发票；（3）进行了实际经营活动，但让他人为自己代开增值税专用发票。
虚开税款数额1万元以上的或者虚开增值税专用发票致使国家税款被骗取5000元以上的，应当依法定罪处罚。
虚开税款数额10万元以上的，属于“虚开的税款数额较大”；具有下列情形之一的，属于“有其他严重情节”：（1）因虚开增值税专用发票致使国家税款被骗取5万元以上的；（2）具有其他严重情节的。
虚开税款数额50万元以上的，属于“虚开的税款数额巨大”；具有下列情形之一的，属于“有其他特别严重情节”：（1）因虚开增值税专用发票致使国家税款被骗取30万元以上的；（2）虚开的税款数额接近巨大并有其他严重情节的；（3）具有其他特别严重情节的。
利用虚开的增值税专用发票实际抵扣税款或者骗取出口退税100万元以上的，属于“骗取国家税款数额特别巨大”；造成国家税款损失50万元以上并且在侦查终结前仍无法追回的，属于“给国家利益造成特别重大损失”。利用虚开的增值税专用发票骗取国家税款数额特别巨大、给国家利益造成特别重大损失，为“情节特别严重”的基本内容。
虚开增值税专用发票犯罪分子与骗取税款犯罪分子均应当对虚开的税款数额和实际骗取的国家税款数额承担刑事责任。
利用虚开的增值税专用发票抵扣税款或者骗取出口退税的，应当依照《决定》第一条的规定定罪处罚；以其他手段骗取国家税款的，仍应依照《全国人民代表大会常务委员会关于惩治偷税、抗税犯罪的补充规定》的有关规定定罪处罚。
二、根据《决定》第二条规定，伪造或者出售伪造的增值税专用发票的，构成伪造、出售伪造的增值税专用发票罪。
伪造或者出售伪造的增值税专用发票25份以上或者票面额（百元版以每份100元，千元版以每份1000元，万元版以每份1万元计算，以此类推。下同）累计10万元以上的应当依法定罪处罚。
伪造或者出售伪造的增值税专用发票100份以上或者票面额累计50万元以上的，属于“数量较大”；具有下列情形之一的，属于“有其他严重情节”：（1）违法所得数额在1万元以上的；（2）伪造并出售伪造的增值税专用发票60份以上或者票面额累计30万元以上的；（3）造成严重后果或者具有其他严重情节的。
伪造或者出售伪造的增值税专用发票500份以上或者票面额累计250万元以上的，属于“数量巨大”；具有下列情形之一的，属于“有其他特别严重情节”：（1）违法所得数额在5万元以上的；（2）伪造并出售伪造的增值税专用发票300份以上或者票面额累计200万元以上的；（3）伪造或者出售伪造的增值税专用发票接近“数量巨大”并有其他严重情节的；（4）造成特别严重后果或者具有其他特别严重情节的。
伪造并出售伪造的增值税专用发票1000份以上或者票面额累计1000万元以上的，属于“伪造并出售伪造的增值税专用发票数量特别巨大”；具有下列情形之一的，属于“情节特别严重”：（1）违法所得数额在5万元以上的；（2）因伪造、出售伪造的增值税专用发票致使国家税款被骗取100万元以上的；（3）给国家税款造成实际损失50万元以上的；（4）具有其他特别严重情节的。对于伪造并出售伪造的增值税专用发票数量达到特别巨大，又具有特别严重情节，严重破坏经济秩序的，应当依照《决定》第二条第二款的规定处罚。
伪造并出售同一宗增值税专用发票的，数量或者票面额不重复计算。
变造增值税专用发票的，按照伪造增值税专用发票行为处理。
三、根据《决定》第三条规定，非法出售增值税专用发票的，构成非法出售增值税专用发票罪。
非法出售增值税专用发票案件的定罪量刑数量标准按照本解释第二条第二、三、四款的规定执行。
四、根据《决定》第四条规定，非法购买增值税专用发票或者购买伪造的增值税专用发票的，构成非法购买增值税专用发票、伪造的增值税专用发票罪。
非法购买增值税专用发票或者购买伪造的增值税专用发票25份以上或者票面额累计10万元以上的，应当依法定罪处罚。
非法购买真、伪两种增值税专用发票的，数量累计计算，不实行数罪并罚。
五、根据《决定》第五条规定，虚开用于骗取出口退税、抵扣税款的其他发票的，构成虚开专用发票罪，依照《决定》第一条的规定处罚。
“用于骗取出口退税、抵扣税款的其他发票”是指可以用于申请出口退税、抵扣税款的非增值税专用发票，如运输发票、废旧物品收购发票、农业产品收购发票等。
六、根据《决定》第六条规定，伪造、擅自制造或者出售伪造、擅自制造的可以用于骗取出口退税、抵扣税款的其他发票的，构成非法制造专用发票罪或出售非法制造的专用发票罪。
伪造、擅自制造或者出售伪造、擅自制造的可以用于骗取出口退税、抵扣税款的其他发票50份以上的，应当依法定罪处罚；伪造、擅自制造或者出售伪造、擅自制造的可以用于骗取出口退税、抵扣税款的其他发票200份以上的，属于“数量巨大”；伪造、擅自制造或者出售伪造、擅自制造的可以用于骗取出口退税、抵扣税款的其他发票1000份以上的，属于“数量特别巨大”。
七、盗窃增值税专用发票或者可以用于骗取出口退税、抵扣税款的其他发票25份以上，或者其他发票50份以上的；诈骗增值税专用发票或者可以用于骗取出口退税、抵扣税款的其他发票50份以上，或者其他发票100份以上的，依照刑法第一百五十一条的规定处罚。
盗窃增值税专用发票或者可以用于骗取出口退税、抵扣税款的其他发票250份以上，或者其他发票500份以上的；诈骗增值税专用发票或者可以用于骗取出口退税、抵扣税款的其他发票500份以上，或者其他发票1000份以上的，依照刑法第一百五十二条的规定处罚。
盗窃增值税专用发票或者其他发票情节特别严重的，依照《全国人民代表大会常务委员会关于严惩严重破坏经济的罪犯的决定》第一条第（一）项的规定处罚。
盗窃、诈骗增值税专用发票或者其他发票后，又实施《决定》规定的虚开、出售等犯罪的，按照其中的重罪定罪处罚，不实行数罪并罚。
中华人民共和国海关对保税仓库及所存货物的管理办法(附英文)
海关总署
中华人民共和国海关对保税仓库及所存货物的管理办法(附英文)
1988年4月14日，海关总署
第一条 为了适应对外经济贸易的发展，便利生产、仓储、运输，促进社会主义现代化建设，根据《中华人民共和国海关法》，特制定本办法。
第二条 保税仓库限于存放供来料加工、进料加工复出口的货物，或者暂时存放后再复运出口的货物以及经海关批准缓办纳税手续进境的货物。一般贸易进口货物不允许存入保税仓库。
第三条 保税仓库应具有专门储存、堆放进口货物的安全设施；建立健全的仓储管理制度和详细的仓库帐册；配备经海关培训认可的专职管理人员。保税仓库的经理人应具备向海关缴纳税款的能力。
建立保税仓库应由其经理人持工商行政管理部门颁发的营业执照，填写《保税仓库申请书》，并按规定交验经贸主管部门批准经营有关业务的批件，向海关提出申请，经海关审核并派员实地调查后颁发《保税仓库登记证书》。
第四条 保税仓库对所存的货物，应有专人负责，并于每月的前五天内将上月转存货物的收、付、存等情况列表报送当地海关核查。
保税仓库中不得对所存货物进行加工。如需改变包装、加刷唛码，必须在海关监管下进行。
海关认为必要时，可以会同保税仓库经理人双方共同加锁。海关可以随时派员进入仓库检查货物的储存情况和有关帐册，必要时可派员驻库监管。保税仓库经理人应当为海关提供办公场所和必要的方便条件。
保税仓库经理人应按章交纳监管手续费。
第五条 保税货物在保税仓库所在地海关入境时，货主或其代理人应当填写进口货物报关单一式三份，加盖“保税仓库货物”印章并注明此货物系存入某保税仓库，向海关申报，经海关查验放行后，一份由海关留存、二份随货带交保税仓库。保税仓库经理人应于货物入库后即在上述报关单上签收，一份留存、一份交回海关存查。
货主在保税仓库所在地以外的其他口岸进口货物，应按海关对转关运输货物的规定办理转关运输手续。货物运抵后再按本条第一款的规定办理入库手续。
第六条 保税货物经海关核准转为进入国内市场销售时，由货主或其代理人向海关递交进口货物许可证件、进口货物报关单和海关需要的其他单证并交纳关税和产品（增值）税或工商统一税后，由海关签印放行，将原进口货物报关单注销。
对用于中、外国际航行船舶的保税油料和零备件，以及用于在保修期限内免费维修有关外国产品的保税零备件，免征关税和产品（增值）税或工商统一税。
第七条 对从来料加工、进料加工备料保税仓库提取的货物，货主应事先持批准文件、合同等有关单证向海关办理备案登记手续，并填写来料加工、进料加工专用报关单和《保税仓库领料核准单》一式三份，一份由批准海关备存，一份由领料人留存，一份由海关签盖放行章后交货主。
仓库经理人凭海关签印的领料核准单交付有关货物并凭以向海关办理核销手续。
对提取用于来料加工、进料加工的进口货物，海关按来料加工、进料加工的规定进行管理并按实际加工出口情况确定免税或补税。
第八条 保税货物复运出口时，货主或其代理人应当填写出口货物报关单一式三份并交验进口时由海关签印的报关单，向当地海关办理复运出口手续。经海关核查与实货相符合签印，一份留存，一份发还，一份随货带交出境地海关凭以放行货物出境。
第九条 保税仓库进口供自己使用的货架、办公用品、管理用具、运输车辆，搬动、起重和包装设备以及改装用的机器等，不论是价购的或外商无价提供的，应按规定交纳关税和产品（增值）税或工商统一税。
第十条 保税仓库所存货物储存期限为一年。如因特殊情况可向海关申请延期，但延期最长不得超过一年。保税货物储存期满仍未转为进口也不复运出境的，由海关将货物变卖，所得价款比照《中华人民共和国海关法》第二十一条的规定处理。
第十一条 保税仓库所存货物在储存期间发生短少，除由于不可抗力的原因者外，其短少部分应当由保税仓库经理人承担交纳税款的责任，并由海关按有关规定进行处理。
第十二条 保税仓库经理人如有违反本办法规定的行为或走私行为，由海关按《中华人民共和国海关法》和有关规定进行处理。
第十三条 本办法自一九八八年五月一日起实施。
Administrative Rules of the Customs of the People's Republic ofChina Concerning the Bonded Warehouse and Goods
(Promulgated by the General Administration of Customs of thePeople's Republic of China on April 16, 1988)
Whole Doc.
Article 1
The present rules are hereby formulated in order to meet the
development of foreign economic relations and trade, and facilitate
production, storage and transportation and promote the construction of
socialist modernization in accordance with the Customs Law of the People's
Republic of China.
Article 2
The bonded warehouse is confined to store goods of processing
imported materials and buyer-supplied materials for re-export, or goods of
temporary storage for re-export, and goods permitted by the Customs to
enter the territory and suspend the formality of import duty. Other
imported goods for general trade shall not be allowed to be stored in the
bonded warehouse.
Article 3
The bonded warehouse shall have special security facilities for
storing and piling up the imported goods; shall establish complete
warehouse management system and detailed warehouse account books; shall
provide full-time management personnel trained and approved by the
Customs. The operator of the warehouse shall have ability to pay tax to
the Customs.
When setting up a bonded warehouse, the operator shall fill in the
"Application for Bonded Warehouse Form" with the business license issued
by the administrative bureau for industry and commerce, and shall submit
the document of approval permitting to conduct the relevant businesses
issued by the competent authority of foreign economic relations and trade,
and apply to the Customs. After the on-the-spot investigation and
examination by the Customs, the "Registration Certificate of Bonded
Warehouse" shall be issued.
Article 4
The bonded warehouse shall have full-time personnel in charge of the
storage of the goods, and shall list receipt, delivery and storage of the
stored goods of last month into forms and report them within the first 5
days of each month to the Customs for verification.
The stored goods shall not be processed in the bonded warehouse. If
it is necessary to change the packages or print shipping marks, it shall
be conducted under the Custom's supervision and control.
Considering necessary, the Customs may add locks jointly with the
operator of the bonded warehouse. The Customs may at any time send its
officer into the warehouse to check the storage and relevant account books
of the goods, if necessary, the Customs may send its officer to station in
the warehouse for supervision and control. The operator of the bonded
warehouse shall offer office and necessary convenience for the Customs.
The operator of the bonded warehouse shall pay the fees of the
supervision and control in according to regulations.
Article 5
When the bonded goods enter into the territory through the Customs at
which the bonded warehouse is located, the owner or his agent shall fill
in declaration for imported goods intriplicate, and affix "Goods of Bonded
Warehouse and state the goods will be stored in the specific bonded
warehouse and declare to the Customs. After examination and release by the
Customs, one copy shall be kept for the Customs' record, and other two
copies shall be handed over to the bonded warehouse with the goods. The
operator of the bonded warehouse shall at once sign the declaration after
the receipt of the goods. One copy of the declaration shall be kept for
record, and another copy shall be handed back to the Customs for record.
If the owner imports goods at a port at which the warehouse is not
locate, the owner shall go through the formalities of transportation
between deferent Customs according to the provisions of the Customs. When
the goods arrive at the destination, the owner shall go through the
formality of storage according to the provisions stipulated in Paragraph
One of this Article.
Article 6
When the bonded goods enter the domestic market for sale upon
verification and permission by the Customs, the owner of the goods or his
agent shall submit the licenses of imported goods, the declaration for
imported goods and other necessary documents to the Customs and pay the
customs duty, product (value added) tax and consolidated industrial and
commercial tax, and then the Customs shall release the goods with stamps
on the documents, and shall nullify the original declaration for imported
goods.
The bonded fuel and spare parts used by Chinese or foreign vessels on
international routes and the bonded spare parts used for maintaining
relevant foreign products free of charge relevant foreign products during
the garantee period shall be exempted from the Customs duty, the product
(value added) tax and the consolidated industrial and commercial tax.
Article 7
When the owner wants to take delivery of the goods from the bonded
warehouse of processing import materials and buyer-supplied materials, the
owner shall beforehand go through the Customs formalities of registration
on file with the document of approval contract and relevant documents and
fill in the special declaration for processing imported materials and
buyer-supplied materials the "Release Certificate of the Materials of
Bonded Warehouse" in triplicate. One copy of the release certificate shall
be kept by the approving Customs on file, one copy shall be kept by the
person who draws the materials for records, and one copy shall be sent
over to the owner of the goods with the Customs' stamp of release. The
operator of the warehouse shall deliver the relevant goods based on the
Release Certificate of the Materials with the Customs' stamp on it, and by
it go through the procedure of conciliation to the Customs.
For drawing the imported materials used for processing imported
materials and buyer-supplied materials, the Customs shall administrate
them according to the regulations concerning processing imported materials
and buyer-supplied materials, and decide tax exemption or collection
according to actuarial facts of processing and export.
Article 8
When bonded goods are re-exported, the owner of the goods or his
agent shall fill in the declaration for exported goods in triplicate and
submit the declaration with the Customs' stamp obtained when the goods
were imported for examination, and then go through the Customs formalities
of re-export. After the documents have been examined by the Customs to
tally with the goods, the Customs shall affix on the declaration for
exported goods. One copy of the declaration shall be kept on file, one
copy shall be handed back, and one copy shall be brought with the goods to
the Customs where the goods leave the territory. By it the Customs will
release the goods out of the territory.
Article 9
The goods shelves, office stationery, equipment for management,
transport vehicles, equipment for moving, lifting and packaging and
machines for refitting imported for self-use of the bonded warehouse shall
be collected the Customs duties, the product (value added) tax and the
consolidated industrial and commercial tax according to the regulations,
no matter the equipment were purchased at price or offered free of charge
by foreign businessmen.
Article 10
The duration of the goods stored in the bonded warehouse is one year.
The extension of duration may be applied to the Customs because of special
situations, but the extension shall not exceed one year. The bonded goods
which have not been imported nor re-transported out of the territory after
the duration, shall be sold off by the Customs. The earnings gained from
the sale shall be handled according to the provisions of Article 21 of the
Customs Law of the People's Republic of China.
Article 11
If the goods stored in the bonded warehouse happen to be missing in
the duration, the operator of the bonded warehouse shall take the
liability to pay the taxes for the shortage unless it is due to force
majeure. And the matter shall be dealt with by the Customs according to
relevant regulations.
Article 12
If the operator of the bonded warehouse violates the present rules or
undertakes smuggling, the Customs shall handle the case in accordance with
the Customs Law of the People's Republic of China and the relevant
regulations.
Article 13
These present Rules shall enter into force on May 1, 1988.
