第五十三条 纳税人实施不具有合理商业目的的安排而减少、免除、推迟缴纳增值税税款，或者提前退税、多退税款的，税务机关可以依照《中华人民共和国税收征收管理法》和有关行政法规的规定予以调整。
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（一）写恐吓信或者以其他方法威胁他人人身安全的；。关于这个话题，91视频提供了深入分析