How to punish cheating in tax refund?

Article 204 of the Criminal Law of People's Republic of China (PRC) commits the crime of defrauding export tax rebates, the crime of tax evasion, and defrauding the state of export tax rebates by falsely reporting exports or other deceptive means. If the amount is relatively large, he shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined not less than one time but not more than five times; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years, and shall also be fined not less than one time but not more than five times the amount of tax fraud; If the amount is especially huge or there are other especially serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than one time but not more than five times the amount of tax fraud or confiscated property.

Legal objectivity:

According to Article 204 of the Criminal Law of People's Republic of China (PRC), the crime of defrauding export tax rebates, the crime of tax evasion, defrauding the state of export tax rebates by falsely reporting exports or other deceptive means, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined not less than one time but not more than five times the tax defrauded; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years, and shall also be fined not less than one time but not more than five times the amount of tax fraud; If the amount is especially huge or there are other especially serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than one time but not more than five times the amount of tax fraud or confiscated property. After paying taxes, taxpayers who cheat the paid taxes by deception in accordance with the provisions of the preceding paragraph shall be convicted and punished in accordance with the provisions of Article 201 of this Law; The part of tax fraud that exceeds the tax paid shall be punished in accordance with the provisions of the preceding paragraph.