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)
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.
我国推行“１９９０年国际温标”实施办法
国家技术监督局
我国推行“1990年国际温标”实施办法
国家技术监督局
根据第18届国际计量大会（ＣＧＰＭ）及第77届国际计量委员会（ＣＩＰＭ）的决议，自1990年1月1日开始，国际上正式采用“1990年国际温标（以下简称ＩＴＳ－90）”，以此替代现行的“1986年国际实用温标（ＩＰＴＳ－68）”及“1976年0．5～3
0Ｋ暂行温标（ＥＰＴ－76）”。为保持我国温标与国际上的一致并考虑到我国的实际情况，国家技术监督局决定，我国采用“ＩＴＳ－90”实行有计划、分阶段、逐步实施的方针。具体实施办法如下：
一、工作分工和要求
1．各省、自治区、直辖市计量行政部门和国务院各部门的计量管理机构负责完成各自管辖范围内的“ＩＴＳ－90”的推行工作。
2．中国计量科学研究院设立“1990年国际温标技术指导办公室”，负责举办各省、自治区、直辖市及有关部门专业人员学习班并在技术上指导各单位执行“ＩＴＳ－90”的工作。
3．由我局计量司负责有关工作的组织、协调。
二、实施步骤
4．1990年1月1日至1991年6月30日为第一阶段，主要工作如下：
4．1翻译“ＩＴＳ－90”的有关文件；编写、出版《1990年国际温标宣贯手册》。
4．2组织宣贯“ＩＴＳ－90”。
5．1991年7月1日至1993年12月31日为第二阶段，主要工作如下：
5．1 从1991年7月1日起，温度计量仪器的生产、使用，量值传递均须按本办法实行“ＩＴＳ－90”。
5．2 在全国范围内，采用直接复现、传递“ＩＴＳ－90”和按Ｔ90－Ｔ80差值表给出Ｔ90相结合的办法确定温度量值。
5．3中国计量科学研究院应按科研合同的要求，完成推行“ＩＴＳ－90”所需基准的研究工作。
5．4 各省、自治区、直辖市计量技术机构和国家授权的温度计量器具的法定检定机构应根据实际需要，积极配备推行“ＩＴＳ－90”所需的计量标准器和检定装置。
5．5 制定、修订有关计量检定系统和计量检定规程。
6．1994年1月1日起为第三阶段。
在第三阶段内，我国将全面实施1990年国际温标。
三、实施方法
7．由国家技术监督局计量司组织编写的《1990年国际温标宣贯手册》（以下简称“宣贯手册”）是目前我国推行“ＩＴＳ－90”的技术依据。
8．有关的温度计量检定系统表和计量检定规程在修定之前仍然有效；若上述计量技术法规的内容与施行“ＩＴＳ－90”有矛盾时，有关法规的归口单位应及时提交临时修订稿，国家技术监督局按简化程序予以临时批准颁布。
9．从1991年7月1日起，各种类型的标准温度计分别按下列方法实施“ＩＴＳ－90”：
9．1 工作基准温度灯、标准光学高温计、标准（精密）光电高温计和标准温度灯按ｔ90－ｔ68差值表给出ｔ90。
9．2 测温范围高于0℃的标准铂电阻温度计按“ＩＴＳ－90”规定的分温区进行检定和使用。但二等标准铂电阻温度计也可按ｔ90－ｔ68差值表将ｔ68数据换算成ｔ90数据，在0℃至630．74℃范围内使用。
9．3 测温范围低于0℃的标准铂电阻温度计
9．3．1 标准铂电阻温度计及套管式低温铂电阻温度计仍按原方法检定得出Ｗ68值，经转换成Ｗ90值后按“ＩＴＳ－90”内插公式给出Ｔ90值。
9．3．2 铑－铁电阻温度计和锗电阻温度计按Ｔ90－Ｔ68差值表转换成Ｔ90值，按规定的办法重新拟合后，给出符合“ＩＴＳ－90”的检定结果。
9．4 标准热电偶
9．4．1 在铂铑10－铂热电偶退出国家基准后，其他各级标准热电偶仍保持现行检定系统中的传递关系。
9．4．2 各种标准的热电偶，包括标准铂铑10－铂热电偶、标准铂铑30－铂铑6热电偶、标准镍铬－镍硅热电偶、标准铜康铜热电偶及标准镍铬－金铁热电偶，均按“宣贯手册”规定的办法给出Ｔ90或ｔ90值。
9．5 标准玻璃液体温度计应按“ＩＴＳ－90”进行检定；生产厂应按“ＩＴＳ－90”进行生产。
10．工作用温度计量仪表（包括工业测温仪表及实验室用温度计）按下列原则实施“ＩＴＳ－90”：
10．1 采用国际通用分度表的温度仪表，需等待按“ＩＴＳ－90”制定的国际通用分度表公布后，再全面采用“ＩＴＳ－90”。目前它们的检定和生产应根据各种仪表的具体情况按“宣贯手册”中规定的办法采取相应的临时措施。这类仪表包括热电偶，铂热电阻，以及与热电
偶、铂热电阻配套使用的显示、记录、控制仪表和温度变送器。
10．2 各种基本误差等于或小于五倍ｔ90－ｔ68差值的仪表、实验室玻璃液体温度计和其他高精度的玻璃液体温度计，从1991年7月1日起进行检定和使用时要根据ｔ90－ｔ68差值表进行换算和修正。上述各种玻璃液体温度计的生产应按“宣贯手册”中规定的办法从1991
年7月1日起按“ＩＴＳ－90”进行。其它温度仪表按照“ＩＴＳ－90”进行生产的期限不得迟于1992年1月1日。
10．3 在10．1和10．2条款中未提及的工作用温度仪表不需作任何变动，自然过渡到“ＩＴＳ－90”。
11．自1991年7月1日起，在检定温度仪表时，检定结果均应按Ｔ90或ｔ90给出，并在检定证书或检定结果通知书中明确说明。
有条件的单位，在1991年1月1日到1991年6月30日期间，可以同时按ｔ90和ｔ68给出两份检定证书。
对1991年7月1日尚未到检定周期的温度计量器具，从1991年7月1日起各单位使用它们进行量值传递时，应按“宣贯手册”中规定的方法将ｔ68转换成ｔ90。如果在到达检定周期前需按ｔ90修改原证书，则必须将检定证书送原检定单位进行修改并重新加盖检定印章。
12．温度计量仪器制造部门和生产厂也应按照本实施办法制定相应的措施推行“ＩＴＳ－90”。
13．各归口单位应对与施行“ＩＴＳ－90”有关的计量技术法规进行分类清理，按计划抓紧组织制定修订。
14．国防系统应根据本系统的特点，按照本实施办法做好“ＩＴＳ－90”的推行工作。
15．自1991年7月1日起，凡进口的温度计量器具必须按“ＩＴＳ－90”的有关规定验收。
16．本办法中有关施行“ＩＴＳ－90”的技术问题由1990年国际温标技术指导办公室”负责解释。
1990年11月23日
