1, if the illegal profit exceeds 50,000, it will reach the filing standard;
2. According to the relevant laws and regulations, if the case of illegal profit-making is serious, it is generally sentenced to fixed-term imprisonment of not more than five years or criminal detention, and a fine of not less than one time but not more than five times the illegal income;
3. If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than five years, and shall also be fined not less than one time but not more than five times the illegal income, or his property shall be confiscated.
How to identify illegal income, the definition of illegal income mainly from the following three angles:
1. From the point of view of whether there are defects in the ways and means of acquisition, illegal income refers to the income obtained by natural persons or legal persons through labor, management and investment in violation of laws, regulations or rules. Some scholars also believe that illegal income includes not only the above-mentioned illegal income, but also the income that violates the principle of public order and good customs.
Benefits obtained;
2. From the perspective of the consequences caused by legal facts, that is, from the perspective of whether possession is recognized by law, illegal income is defined as the income that the possessor has not legally obtained ownership;
3. From the nature and openness of income, illegal income can be divided into illegal income with market openness and illegal income without market openness. Among them, only illegal gains with an open market can be included in the scope of taxation. Illegal income is the general name of all wrong illegal income or balance.
Broadly speaking, it covers a wide range, such as enterprises, institutions or individuals' tax evasion, cutting corners, speculation, bribery, extortion and so on.
Legal basis:
Criminal law of the people's Republic of China
Article 225 Whoever, in violation of State regulations, commits one of the following illegal business operations and disrupts the market order, if the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also, or shall only, be fined not less than one time but not more than five times the illegal income; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than five years, and shall also be fined not less than one time but not more than five times for illegal gains or confiscation of property:
(a) operating a franchise or monopoly commodity or other commodities whose operation is restricted by laws and administrative regulations without permission;
(2) buying and selling import and export licenses, import and export certificates of origin and other business licenses or approval documents stipulated by laws and administrative regulations;
(three) without the approval of the relevant competent departments of the state, illegally engaged in securities, futures, insurance business, or illegally engaged in fund payment and settlement business;
(four) other illegal business activities that seriously disrupt the market order.