China Law Online Database : novexcn.com

You are using Guest Account

Subscribe To This Law Only

Subscribe To All Law Contents

Print This Page

Back




	SUPPLEMENTARY PROVISIONS OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE¡¯S CONGRESS REGARDING THE IMPOSITION OF PUNISHMENT IN RESPECT OF OFFENCES OF TAX EVASION AND REFUSAL TO PAY TAX

	(Adopted at the 27th Meeting of the Standing Committee of the Seventh National People¡¯s Congress on September 4, 1992, promulgated by Order No.61 of the President of the People¡¯s Republic of China on September 4, 1992, and effective as of January 1,1993)


SUBJECT : TAXATION; CRIMINAL TAX EVASION
ISSUING DEPARTMENT : STANDING COMMITTEE OF THE NATIOANL PEOPLE¡¯S CONGRESS
ISSUE DATE : 09/04/1992
IMPLEMENT DATE : 01/01/1993
LENGTH : 1,176 words
TEXT :

TEXT:
With a view to imposing punishment in respect of offences of tax evasion and refusal to pay tax, the following supplementary provisions are made to the Criminal Law:

Article 1. ¡°Tax evasion¡± means that a taxpayer fails to pay, or underpays the amount of tax payable by means forging, altering, concealing, or destroying accounting books or vouchers for the accounts without authorization, or overstating expenses, or omitting or understating incomes in accounting books, or filing false tax declaration. Where the amount of tax evaded accounts for more than ten percent of the amount of tax payable and where the amount in question is over 10,000 yuan, or where the taxpayer commits tax evasion again after having been twice subjected to administrative sanctions by the tax authorities for tax evasion, the taxpayer shall be fixed-term imprisonment of not more than three years or criminal detention as well as a fine of not more than five times the amount of tax evaded. Where the amount of tax evaded accounts for more than thirty percent of the amount of tax payable and where the amount in question is over 100,000 yuan, the taxpayer shall be subject to fixed-term imprisonment of not less than three years but not more than seven years as well as a fine of not more than five times the amount of tax evaded.

Where a withholding agent by means specified in the preceding paragraph fails to pay, or underpays the tax which has been withheld or collected and where the amount in question accounts for more than ten percent of the amount of tax payable and is over 10,000 yuan, the withholding agent shall be punished in accordance with the provisions of the preceding paragraph.

Whoever has repeatedly committed any offence specified in the preceding two paragraphs without having been subjected to punishment shall be punished on the basis of the accumulated amount.

Article 2. Where a taxpayer that has not paid the tax due adopts the means of transferring or concealing its property, thus resulting in the tax authorities¡¯ inability to pursue the payment of tax in arrears, and where the amount in question is more than 10,000 yuan but less than 10,000 yuan, the taxpayer shall be subject to fixed-term imprisonment of not more than three years or criminal detention as well as a fine of not more than five times the amount of tax in arrears. Where the amount in question is over 100,000 yuan, the taxpayer shall be subject to fixed-term imprisonment of not less than three years but not more than seven years as well as a fine of not more than five times the amount of tax in arrears.

Article 3. Where an enterprise or institution commits any offence specified herein in Article 1 or Article 2, the enterprise or institution shall be fined in accordance with the provisions herein of Article 1 or Article 2, and the persons in charge and other persons directly responsible shall be subject to fixed-term imprisonment of not more than three years or criminal detention.

Article 4. Where a taxpayer fails to pay, or underpays the amount of tax payable by virtue of bribing tax officials, the taxpayer shall be investigated for criminal responsibilities based on the crime of bribery and shall also be subject to a fine of not more than five times the amount of tax which has not been paid or has been underpaid.

Article 5. Where an enterprise or institution has fraudulently obtained from the State a tax refund for exports by deceptive means such as filing tales export declaration with regard to the commodities it produces or operates, and where the amount of the tax refund in question is over 10,000 yuan, the enterprise or institution shall be subject to a fine of not more than five times the amount of the tax refund which has been fraudulently obtained, and the persons in charge and other persons directly responsible shall be subject to fixed-term imprisonment of not more than three years or criminal detention.

Where a unit other than those specified in the preceding paragraph or an individual has fraudulently obtained from the State a tax refund for exports, the unit or individual shall be investigated for criminal responsibilities based on the crime of fraud, and shall also be subject to a fine of not more than five times the amount of the tax refund which has been fraudulently obtained. Where a unit commits any offence specified in this paragraph, a fine shall be imposed on the unit and, in addition, the persons in charge and other persons held directly responsible shall be investigated for criminal responsibilities based on the crime of fraud.

Article 6. ¡°Refusal to pay tax¡± means the refusal to pay tax with resort to violence or menace. Whoever has thus refused to pay tax shall be subject to fixed-term imprisonment of not more than three years or criminal detention as well as a fine of not more than five times the amount of tax he has refused to pay. If the circumstances are serious, the offender shall be subject to fixed-term imprisonment of not less than three years but not more than seven years as well as a fine of not more than five times the amount of tax he has refused to pay.

Whoever has refused to pay tax with resort to violence and has caused serious bodily injury to or death of another person shall be subjected to a heavier punishment based on the crime of inflicting bodily injury or committing homicide, and shall also be imposed a fine in accordance with the provisions of the preceding paragraph.

Article 7. Where an offence specified herein is committed, the tax authorities shall pursue the payment of the amount of tax which has not been paid, or has been underpaid, or is in arrears, or has been refused to pay, or has been fraudulently obtained. Where the offender is exonerated from criminal punishment according to law, the tax authorities shall, in addition to pursuing the payment of the amount of tax which has not been paid, or has been underpaid, or is in arrears, or has been refused to pay, or has been fraudulently obtained, impose on him a fine of not more than five times the amount of tax which has not been paid, or has been underpaid, or is in arrears, or has been refused to pay, or has been fraudulently obtained.

Article 8. These Provisions shall come into force as of January 1, 1993.