| Notice of the Supreme People's Court Regarding Issues Concerning the Conviction and Sentencing Standards for the False Issuance of Special Value-Added Tax Invoices | | 最高人民法院关于虚开增值税专用发票定罪量刑标准有关问题的通知 |
| (No. 226 [2018] of the Supreme People's Court) | | （法[2018]226号） |
| The higher people's courts of all provinces, autonomous regions, and municipalities directly under the Central Government; the Military Court of the People's Liberation Army; and the Production and Construction Corps Branch of the Higher People's Court of Xinjiang Uygur Autonomous Region: | | 各省、自治区、直辖市高级人民法院，解放军军事法院，新疆维吾尔自治区高级人民法院生产建设兵团分院： |
| For the purposes of correctly applying the relevant provisions of Article 205 of the Criminal Law on the crime of falsely issuing special value-added tax (“VAT”) invoices and ensuring that the punishment fits the crime and criminal liability, you are hereby notified of relevant issues as follows: | | 为正确适用刑法第二百零五条关于虚开增值税专用发票罪的有关规定，确保罪责刑相适应，现就有关问题通知如下： |
I. Beginning on the date of issuance of this Notice, the conviction and sentencing standards for the crime of falsely issuing special VAT invoices in article I of the Interpretation of the Supreme People's Court on Several Issues Concerning the Application of the Decision of the Standing Committee of the National People's Congress on Punishing the Crimes of Falsely Issuing, Forging, and Illegal Selling Special Value-Added Tax Invoices (No. 30 [1996], SPC) shall no longer be applied, mutatis mutandis, by the people's courts in trying cases.
．．．．．． | | 一、自本通知下发之日起，人民法院在审判工作中不再参照执行《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》（法发〔1996〕30号）第一条规定的虚开增值税专用发票罪的定罪量刑标准。
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