Whoeverhasrepeatedlycommittedanyactmentionedintheprecedingtwoparagraphswithouthavingbeensubjectedtopunishmentshallbepunishedonthebasisoftheaccumulatedamount.
Article202Whoeverrefusestopaytaxwithresorttoviolenceorthreatshallbesentencedtofixed-termimprisonmentofnotmorethanthreeyearsorcriminaldetention，andconcurrentlybesentencedtoafineofnotlessthantheamountoftaxhehasrefusedtopayandnotmorethanfivetimesofthesum.Ifthecircumstancesareserious，theoffendershallbesentencedtofixed-termimprisonmentofnotlessthanthreeyearsandnotmorethansevenyears，andconcurrentlybesentencedtoafineofnotlessthantheamountoftaxhehasrefusedtopayandnotmorethanfivetimesofthesum.
Whoevercommitsanactmentionedintheprecedingparagraphandobtainsfraudulentlytaxfromthestateshall，iftheamountinvolvedisespeciallyhugeandthecircumstancesareespeciallyserious，andifthestatehasthereforesufferedespeciallygreatlosses，besentencedtolifeimprisonmentordeath，andconcurrentlybesentencedtoconfiscationofproperty.
“Tofalselyfilloutvalue-addedtaxinvoicesorfalselyfilloutotherkindsofinvoicesusedforobtainingfraudulentlytaxrefundsonexporteditemsortaxdeduction”referstoanyactioninvolvingfalselyfillingouttheinvoicesforoneselforforanyotherperson，allowinganyotherpersontofalselyfillouttheinvoicesforoneself，orintroducinganyotherpersontotheactionoffalselyfillingouttheinvoices.
IfaunitcommitsacrimementionedinthisArticle，theunitshallbesentencedtoafine，andpersonsdirectlyinchargeandotherpersonsdirectlyresponsibleforthecrimeshallbesentencedtofixed-termimprisonmentofnotmorethanthreeyears，criminaldetentionorpublicsurveillance.Iftheamountinvolvedisrelativelyhugeorotherseriouscircumstancesexist，theoffendershallbesentencedtofixed-termimprisonmentofnotlessthanthreeyearsandnotmorethantenyears.Iftheamountinvolvedishugeorotherespeciallyseriouscircumstancesexist，theoffendershallbesentencedtofixed-termimprisonmentofnotlessthantenyearsorlifeimprisonment.
Article207Whoeverillegallysellsvalue-addedtaxinvoicesshallbesentencedtofixed-termimprisonmentofnotmorethanthreeyears，criminaldetentionorpublicsurveillance，andconcurrentlybesentencedtoafineofnotlessthan20，000yuanandnotmorethan200，000yuan.Iftheamountinvolvedisrelativelyhuge，theoffendershallbesentencedtofixed-termimprisonmentofnotlessthanthreeyearsandnotmorethantenyears，andconcurrentlybesentencedtoafineofnotlessthan50，000yuanandnotmorethan500，000yuan.Iftheamountinvolvedishuge，theoffendershallbesentencedtofixed-termimprisonmentofnotlessthantenyearsorlifeimprisonment，andconcurrentlybesentencedtoafineofnotlessthan50，000yuanandnotmorethan500，000yuanorconfiscationofproperty.
Article208Whoeverillegallypurchasesvalue-addedtaxinvoicesorpurchasescounterfeitedvalue-addedtaxinvoicesshallbesentencedtofixed-termimprisonmentofnotmorethanfiveyearsorcriminaldetention，andconcurrentlyorindependentlybesentencedtoafineofnotlessthan20，000yuanandnotmorethan200，000yuan.
Whoeverillegallypurchasesvalue-addedtaxinvoicesorpurchasescounterfeitedvalue-addedtaxinvoicesandthenfalselyfillsoutorsellssuchinvoicesshallbedecidedacrimeandpunishedaccordingtotheprovisionsofArticle205，Article206orArticle207ofthisLaw.
Article209Whoevercounterfeitsormakeswithoutauthorizationotherkindsofinvoiceswhichmaybeusedforobtainingfraudulentlytaxrefundsonexporteditemsortaxdeduction，orsellssuchinvoices，shallbesentencedtofixed-termimprisonmentofnotmorethanthreeyears，criminaldetentionorpublicsurveillance，andconcurrentlybesentencedtoafineofnotlessthan20，000yuanandnotmorethan200，000yuan.Iftheamountinvolvedishuge，theoffendershallbesentencedtofixed-termimprisonmentofnotlessthanthreeyearsandnotmorethansevenyears，andconcurrentlybesentencedtoafineofnotlessthan50，000yuanandnotmorethan500，000yuan.Iftheamountinvolvedisespeciallyhuge，theoffendershallbesentencedtofixed-termimprisonmentofnotlessthansevenyears，andconcurrentlybesentencedtoafineofnotlessthan50，000yuanandnotmorethan500，000yuanorconfiscationofproperty.
Whoevercounterfeitsormakeswithoutauthorizationanyotherkindsofinvoicesthanthosementionedintheprecedingparagraphorsellssuchinvoicesshallbesentencedtofixed-termimprisonmentofnotmorethantwoyears，criminaldetentionorpublicsurveillance，andconcurrentlyorindependentlybesentencedtoafineofnotlessthan10，000yuanandnotmorethan50，000yuan.Ifthecircumstancesareserious，theoffendershallbesentencedtofixed-termimprisonmentofnotlessthantwoyearsandnotmorethansevenyears，andconcurrentlybesentencedtoafineofnotlessthan50，000yuanandnotmorethan500，000yuan.
Whoeverillegallysellsanyotherkindsofinvoiceswhichmaybeusedforobtainingfraudulentlytaxrefundsonexporteditemsortaxdeductionshallbepunishedaccordingtotheprovisionsofthefirstparagraph.
Whoeverillegallysellsanyotherkindsofinvoicesthanthosementionedinthethirdparagraphshallbepunishedaccordingtotheprovisionsofthesecondparagraph……
Article210Whoeverstealsvalue-addedtaxinvoicesoranyotherkindsofinvoiceswhichmaybeusedforobtainingfraudulentlytaxrefundsonexporteditemsortaxdeductionshallbedecidedacrimeandpunishedaccordingtotheprovisionsofArticle264ofthisLaw.
Whoeverobtainsvalue-addedtaxinvoicesoranyotherkindsofinvoiceswhichmaybeusedforobtainingfraudulentlytaxrefundsortaxdeductionthroughdeceptivemeansshallbedecidedacrimeandpunishedaccordingtotheprovisionsofArticle266ofthisLaw.
Article211IfaunitcommitsanycrimementionedinArticle201，Article203，Article204，Article207，Article208orArticle209ofthisSection，theunitshallbesentenced