Enterprises who engage in tax collection in violation of the national tax law. This includes:
- Taxpayer forged or altered, concealing, destroying without books, proof of charge to an account, defray of much on books or does not list income row, less, or notification by the taxation authority to declare and refuses to declare or false tax returns, does not pay or pay less tax payable, mending tax amount is 1 million yuan of above, and any annual mending tax accounting for the more than 10% of the total tax taxable;
- The taxpayer who fails to pay the tax payable, by means of transferring or concealing the property, obstructs the tax authorities from recovering the overdue tax amount of more than RMB 1 million;
- Defrauding the state of export tax refund by false export reports or other fraudulent means;
- Refusal to pay taxes by violence or threat;
- Falsely issuing special invoices for value-added tax or other invoices used for defrauding export tax refund or tax deduction;
- Falsely writing 100 copies of ordinary invoices or an amount of more than 400,000 yuan;
- Privately printing, forging or altering invoices, illegally manufacturing special anti-counterfeiting products for invoices, or forging the supervision seal for invoices;
- If the case fails to meet the above standards, but the violation is serious and has great social influence.