非法出售增值税专用发票罪的立案和处罚标准非法出售增值税专用发票罪： 《刑法》第二百零七条：非法出售经税务机关监制的增值税专用发票25份以上或者票面额累计在10万元以上的，应予立案追诉。 处罚标准：处三年以下有期徒刑、拘役或者管制，并处二万元以上二十万元以下罚金；数量较大的，处三年以上十年以下有期徒刑，并处五万元以上五十万元以下罚金；数量巨大的，处十年以上有期徒刑或者无期徒刑，并处五万元以上五十万元以下罚金或者没收财产。 |
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