全国人民代表大会常务委员会


全国人民代表大会常务委员会关于惩治偷税、抗税犯罪的补充规定(附英文)

1992年9月4日第七届全国人民代表大会常务委员会第二十七次会议通过

为了惩治偷税、抗税的犯罪行为，对刑法作如下补充规定：
一、纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，在帐簿上多列支出或者不列、少列收入，或者进行虚假的纳税申报的手段，不缴或者少缴应纳税款的，是偷税。偷税数额占应纳税额的百分之十以上并且偷税数额在一万元以上的，或者因偷税被税务机关给予二次行政处罚
又偷税的，处三年以下有期徒刑或者拘役，并处偷税数额五倍以下的罚金；偷税数额占应纳税额的百分之三十以上并且偷税数额在十万元以上的，处三年以上七年以下有期徒刑，并处偷税数额五倍以下的罚金。
扣缴义务人采取前款所列手段，不缴或者少缴已扣、已收税款，数额占应缴税额的百分之十以上并且数额在一万元以上的，依照前款规定处罚。
对多次犯有前两款规定的违法行为未经处罚的，按照累计数额计算。
二、纳税人欠缴应纳税款，采取转移或者隐匿财产的手段，致使税务机关无法追缴欠缴的税款，数额在一万元以上不满十万元的，处三年以下有期徒刑或者拘役，并处欠缴税款五倍以下的罚金；数额在十万元以上的，处三年以上七年以下有期徒刑，并处欠缴税款五倍以下的罚金。
三、企业事业单位犯第一条、第二条罪的，依照第一条、第二条的规定，判处罚金，并对负有直接责任的主管人员和其他直接责任人员，处三年以下有期徒刑或者拘役。
四、纳税人向税务人员行贿，不缴或者少缴应纳税款的，按照行贿罪追究刑事责任，并处不缴或者少缴的税款五倍以下的罚金。
五、企业事业单位采取对所生产或者经营的商品假报出口等欺骗手段，骗取国家出口退税款，数额在一万元以上的，处骗取税款五倍以下的罚金，并对负有直接责任的主管人员和其他直接责任人员，处三年以下有期徒刑或者拘役。
前款规定以外的单位或者个人骗取国家出口退税款的，按照诈骗罪追究刑事责任，并处骗取税款五倍以下的罚金；单位犯本款罪的，除处以罚金外，对负有直接责任的主管人员和其他直接责任人员，按照诈骗罪追究刑事责任。
六、以暴力、威胁方法拒不缴纳税款的，是抗税，处三年以下有期徒刑或者拘役，并处拒缴税款五倍以下的罚金；情节严重的，处三年以上七年以下有期徒刑，并处拒缴税款五倍以下的罚金。
以暴力方法抗税，致人重伤或者死亡的，按照伤害罪、杀人罪从重处罚，并依照前款规定处以罚金。
七、对犯本规定之罪的，由税务机关追缴不缴、少缴、欠缴、拒缴或者骗取的税款。对依法免予刑事处罚的，除由税务机关追缴不缴、少缴、欠缴、拒缴或者骗取的税款外，处不缴、少缴、欠缴、拒缴或者骗取的税款五倍以下的罚款。
八、本规定自1993年1月1日起施行。

SUPPLEMENTARY PROVISIONS OF THE STANDING COMMITTEE OF THE NATIONALPEOPLE'S CONGRESS CONCERNING THE IMPOSITION OF PUNISHMENTS IN RESPECT OFOFFENSES OF TAX EVASION AND REFUSAL TO PAY TAX

(Standing Committee, National People's Congress: 4 September 1992)

Whole Doc.
With a view to imposing punishments in respect of offenses of tax
evasion and refusal to pay tax, the relevant supplementary provisions to
the Criminal Law have been formulated as follows:
1. "Evasion of tax" means that a taxpayer fails to pay or underpays
the amount of tax payable through the adoption of the means of forging,
revising, concealing or destroying accounting books or supporting vouchers
for the accounts without authorization, or of overstating expenses or not
stating or understating income in accounting books, or of filing
fraudulent tax returns. Where the amount of tax evaded accounts for more
than ten percent of the amount of tax payable and is over Renminbi 10000
Yuan, or where the taxpayer evades tax again after having been subject to
administrative sanctions imposed by the tax authorities twice by reason of
tax evasion, the taxpayer shall be subject to imprisonment or confinement
with hard labour for a term of not more than three years 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 is over Renminbi 100000 Yuan, the taxpayer shall be subject to
imprisonment for a term of over 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 fails to pay or underpays the tax which has
been withheld or collected through the adoption of the means specified in
the preceding Paragraph, and where the amount of tax evaded accounts for
more than ten percent of the amount of tax payable and is over Renminbi
10000 Yuan, a punishment shall be imposed on the withholding agent in
accordance with the provisions stipulated in the preceding Paragraph.
Where the illegal acts specified in the preceding two Paragraphs have
been committed several times and no punishment has been imposed, a
punishment shall be imposed based on the accumulated amounts.
2. Where a taxpayer who has failed to pay the amount of tax payable
adopts the means of transferring or concealing the property, resulting in
failure on the part of the tax authorities to pursue the payment of the
tax in arrears, and where the amount of the tax in arrears is over
Renminbi 10000 Yuan but under Renminbi 100000 Yuan, the taxpayer shall be
subject to imprisonment or confinement with hard labour for a term of not
more than three years as well as a fine of not more than five times the
amount of tax in arrears. Where the amount of tax in arrears is over
Renminbi 100000 Yuan, the taxpayer shall be subject to imprisonment for a
term of over 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.
3. Where an enterprise or institution commits the offenses specified
in Articles 1 or 2 hereof, a fine shall be imposed on the enterprise or
institution in accordance with the provisions set forth in Articles 1 or 2
hereof, and the persons in charge and other personnel who assume direct
responsibility shall be subject to imprisonment or confinement with hard
labour for a term of not more than three years.
4. Where a taxpayer offers a bribe to tax officials and fails to pay
or underpays the amount of tax payable, an investigation into the criminal
liabilities of the taxpayer shall be conducted based on an offense of
bribery, and the taxpayer shall be subject to a fine of not more than five
times the amount of tax which has not been paid or underpaid.
5. Where an enterprise or institution fraudulently obtains a tax
refund through the adoption of deceptive means such as fraudulently
declaring the commodities it produces or operates as export goods, and
where the amount of the tax refund which has been fraudulently obtained is
over Renminbi 10000 Yuan, a fine of not more than five times the amount of
the tax refund which has been fraudulently obtained shall be imposed on
the enterprise or institution, and the persons in charge and other
personnel who assume direct responsibility shall be subject to
imprisonment or confinement with hard labour for a term of not more than
three years.
Where an entity or individual other than those as prescribed in the
preceding Paragraph fraudulently obtains a tax refund for export from the
State, an investigation into the criminal liabilities of the entity or
individual shall be conducted based on an offense of fraud, and a fine of
not more than five times the amount of the tax refund which has been
fraudulently obtained shall be imposed on the entity or individual. In
addition to imposing a fine on an entity which has committed the offense
specified in this Paragraph, an investigation into the criminal
liabilities of the persons in charge and other personnel who assume direct
responsibility shall be conducted based on an offense of fraud.
6. "Refusal to pay tax" means the refusal to pay tax by using
violence or menace. A taxpayer who has refused to pay tax shall be subject
to imprisonment or confinement with hard labour for a term of not more
than three years as well as a fine of not more than five times the amount
of tax the taxpayer has refused to pay. Where the case is serious, the
taxpayer shall be subject to imprisonment for a term of over three years
but not more than seven years as well as a fine of not more than five
times the amount of tax the taxpayer has refused to pay.
In the case of refusal to pay tax by using violence which causes a
person to suffer from serious injury or death, a serious punishment shall
be imposed based on an offence of assault or manslaughter, and a fine
shall be imposed in accordance with the provisions set forth in the
preceding Paragraph.
7. Where the offenses specified herein are committed, the tax
authorities shall pursue the payment of the amount of tax which has not
been paid or underpaid, or is in arrears, or a taxpayer has refused to
pay, or has been fraudulently obtained. Where a taxpayer is exempt from
criminal punishment in accordance with the law, the tax authorities shall,
in addition to pursuing the payment of the amount of tax which has not
been paid or underpaid, or is in arrears, or the taxpayer has refused to
pay, or has been fraudulently obtained, shall impose a fine of not more
than five times the amount of tax which has not been paid or underpaid, or
is in arrears, or the taxpayer has refused to pay, or has been
fraudulently obtained.
8. The present provisions shall come into force as of January 1,
1993.


教育部


教育部关于实施“对口支援西部地区高等学校计划”的通知


2001-06-13

教高[2001]2号

　　实施西部大开发战略，加快中西部地区发展，是我国迈向现代化建设第三步战略目标的重要部署。积极发展西部地区高等教育，加快培养急需的高级专门人才，是实施西部大开发战略的重要任务。为此，我部决定，在“十五”期间，实施“对口支援西部地区高等学校计划”（以下简称“对口支援计划”），现将有关事项通知如下：

　　一、根据西部地区重点建设高校（简称受援高校）的学科特点和意愿，北京大学、清华大学等13所高校被指定为支援高校（见附件）。支援高校采取一对一的方式，实施对受援高校的支援和全方位合作。

　　二、实施“对口支援计划”要以人才培养工作为中心，以学科专业建设、师资队伍建设、学校管理制度与运行机制建设为重点，争取用五年的时间，使受援高校的教学、科研和管理水平有较大提高，为受援高校的长远发展奠定坚实基础。


　　三、接本通知后，支援高校与受援高校应抓紧启动并积极开展相关工作，要在深入调查研究和充分协商的基础上，尽快签订对口支援协议，并报我部审批。对口高校都要积极筹集资金，保证“对口支援计划”的顺利实施，其中，以支援高校为主的支援与合作项目，所需经费由支援高校从各条渠道筹集的资金中统筹安排。受援高校内部基本建设和派出教师进修、攻读学位等费用，主要从西部重点建设高校专项资金中自行解决。


　　四、我部将在教育事业发展、资金分配、教学科研项目、学科建设、人才培养基地建设、国际交流与合作等方面对“对口支援计划”的实施给予倾斜政策。支援高校要积极主动地与受援高校保持联系。鼓励支援高校围绕受援高校所在地区的经济和社会发展中的关键问题，开展多种形式的科学研究，为当地的经济社会发展献计献策。


　　五、有关教育行政部门要为“对口支援计划”的实施提供政策支持和便利条件。支援高校与受援高校要加强对“对口支援计划”实施工作的领导，学校主要负责同志要主管这项工作，制定切实可行的措施和办法，在组织上和制度上保证对口支援协议的顺利执行。实施“对口支援计划”的情况和问题，请及时报告我部。


　　六、实施西部大开发战略，加快培养急需的各类人才是关键。我部所属各高等学校都有支援西部高教事业发展的义务和责任，都应积极承担西部高校教师的培训和教学任务，努力完成我部下达的支援西部高校建设的任务。


　　实施“对口支援计划”，是我部为落实西部大开发战略而采取的一项重要举措。希望有关部门和高等学校，从我国改革开放和现代化建设的全局出发，开拓进取，扎实工作，为整体提高西部地区高等教育办学水平和教育质量，加快西部高等教育改革和发展做出贡献。

“对口支援西部地区高等学校计划”方案

支援高校
主管部门
受援高校
主管部门

北京大学
教育部
石河子大学
新疆生产建设兵团

清华大学
教育部
青海大学
青海省

中国农业大学
教育部
内蒙古农业大学
内蒙古自治区

北京师范大学
教育部
西北师范大学
甘肃省

复旦大学
教育部
云南大学
云南省

上海交通大学
教育部
宁夏大学
宁夏回族自治区

南京大学
教育部
西北大学
陕西省

浙江大学
教育部
贵州大学
贵州省

中国科学技术大学
中国科学院
西南科技大学
四川省

华中科技大学
教育部
重庆医科大学
重庆市

华南理工大学
教育部
广西大学
广西壮族自治区

西南交通大学
教育部
西藏大学
西藏自治区

西安交通大学
教育部
新疆大学
新疆维吾尔自治区