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各省、自治区、直辖市人民检察院,军事检察院:第八届全国人民代表大会常务委员会第十六次会议通过的《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》(以下简称《决定》)已于十月三十日公布施行。为保证各级人民检察院正确贯彻执行《决定》,特通知如下:一、《决定》是为了适应我国社会主义市场经济发展的需要,维护国家正常的税收和发票管理秩序而制定的。它的颁布施行,对严惩虚开、伪造和非法出售增值税专用发票和其他发票的犯罪活动,保障国家税收,保证税制改革的顺利进行,维护社会经济秩序,促进社会主义市场经济的健康发展,
The People’s Procuratorates and Military Procuratorates of Various Provinces, Autonomous Regions and Municipalities directly under the Central Government: The Decision on Punishing Crimes of Falsely Open, Falsified and Illegal Sale of Value-added Tax Special Invoices (the “Decision of the 16th Meeting of the Standing Committee of the Eighth National People’s Congress” “) Came into effect on October 30. In order to ensure that people’s procuratorates at all levels correctly implement the ”Decision,“ special notice is as follows: 1. ”Decision" is formulated to meet the needs of the development of the socialist market economy in our country and safeguard the normal order of taxation and invoice administration in the country. Its promulgation and implementation severely punish criminal activities such as falsifying and illegally selling value-added tax special invoices and other invoices, safeguarding state taxes, ensuring the smooth progress of the tax reform, maintaining the social and economic order, and promoting the healthy development of the socialist market economy,