修订后的《中华人民共和国发票管理办法》公布  

Amended Measures of the People's Republic of China on Administration of Invoice Enacted

作　　者：张瑛 邓力平 

出　　处：《涉外税务》2011年第9期72-73,共2页International Taxation In China

摘　　要：第三十八条私自印制、伪造、变造发票，非法制造发票防伪专用品，伪造发票监制章的，由税务机关没收违法所得，没收、销毁作案工具和非法物品，并处1万元以上5万元以下的罚孰情节严重的，并处5万元以上50万元以下的罚款；对印制发票的企业，可以并处吊销发票准印证；构成犯罪的，依法追究刑事责任。Article 38： For the units and individuals that prim, forge and alter invoices without authorization, illegally manufacture special anti-forgery products of invoices and special supervision seal of invoices, their illegal gains shall be forfeited by the tax authorities, criminal tools and illegal articles shall be forfeited and destroyed, a fine of minimum 10 000 RMB and maximum 50 000 RMB can be charged; if seriously offending the Measures, they shall be fined with minimum 50 000 RMB and maximum 500 000 RMB; the enterprises illegally printing invoices shall be punished with the cancellation of the certificate of printing invoices; if the offenses constitute crimes, legal actions shall be taken against the offenders for their criminal liabilities.

关 键 词：《中华人民共和国发票管理办法》 修订 伪造发票 非法制造 违法所得 税务机关 作案工具 情节严重 

分 类 号：F812.42[经济管理—财政学]