华税 HUA SHUI 北京市朝阳区东三环北路霞光里18号佳程广场B座17层TEL：010-64108688V WEB:www.huashui.cor 北京市朝阳区东三环北路霞光里18号佳程广场B座17层 TEL:010-64108688 WEB: www.huashui.com 涉税犯罪司法 裁判趋势研究报告 2026 华税律师事务所 二〇二六年二月 涉税犯罪司法裁判趋势研究报告（2026） 前言 2024年3月，最高人民法院、最高人民检察院联合发布《关于办理危害税 收征管刑事案件适用法律若干问题的解释》（法释（2024）4号），对长期争议 的虚开增值税专用发票罪认定作出实质性限缩，明确将"不以骗抵税款为目的， 没有因抵扣造成税款被骗损失的"的虚开行为排除在该罪之外，同时引发发票类 犯罪罪名适用的调整。此外，最高人民法院通过发布权威解读文章、典型案例、 法官培训教材等多种方式细化裁判规则，引发理论与实务界持续关注。 从司法实践来看，传统重点罪名的刑事打击仍保持高压态势，虚开增值税专 用发票罪案件数量仍居主导，始终是涉税刑事领域的打击核心。与此同时，罪名 分流的司法实践愈发活跃，对于不具备骗税目的、未造成国家 ...

Core Viewpoint - China's tax regulation is shifting from "ticket-based tax management" to "data-driven tax governance," with increased efforts to combat tax-related crimes and enhance precision in regulatory measures [1] Group 1: Tax Regulation Changes - The shift in tax regulation aims to address evolving tax evasion methods, including the use of "yin-yang contracts" and secret asset transfers to evade tax liabilities [1] - The rise of professional and sophisticated criminal activities in tax evasion has made detection and prosecution more challenging [1] - The government is committed to punishing tax-related crimes to maintain tax order and promote fair economic development [1] Group 2: Case Summaries - **Case 1**: Two individuals were sentenced for issuing fake VAT invoices totaling 1.6 billion yuan, resulting in a tax evasion of over 23 million yuan. The main perpetrator received a six-year prison sentence and a fine of 400,000 yuan [2][3] - **Case 2**: An individual was sentenced to three years in prison for tax evasion involving 386,000 yuan, which constituted over 30% of the taxable amount [4][5] - **Case 3**: A business owner was sentenced to three years in prison and four years of probation for evading tax payments of over 406,000 yuan by transferring funds to avoid detection [6][7] - **Case 4**: A company executive was sentenced to life imprisonment for defrauding the government of over 870 million yuan in export tax rebates through a complex scheme involving fictitious exports [8][9] - **Case 5**: An individual was sentenced to ten years in prison for illegally selling VAT invoices, with a total tax amount of over 8.27 billion yuan involved in the fraudulent activities [10][11]