Article 197th:Using a forged, altered Treasury bills and other securities issued by the nation, the fraudulent activities, amount is large, is less than five years imprisonment or criminal detention, a fine of twenty thousand yuan two hundred thousand yuan fine; if the amount involved is huge or other serious circumstances, five to ten years in prison, a fine of fifty thousand yuan five hundred thousand yuan fine; if the amount involved is especially huge or other especially serious circumstances, department for more than ten years of fixed-term imprisonment or life imprisonment, fined fifty thousand yuan five hundred thousand yuan fine or confiscation of property.

Article 198th:Any of the following circumstances, of insurance fraud, the amount is relatively large, is less than five years imprisonment or criminal detention, a fine of ten thousand yuan one hundred thousand yuan fine; if the amount involved is huge or other serious circumstances, five to ten years in prison, a fine of twenty thousand yuan two hundred thousand yuan fine; if the amount is especially huge or other especially serious circumstances, department for more than ten years in prison, a fine of twenty thousand yuan and two hundred thousand yuan fine or confiscation of property:

(a) the insurant deliberately fictional insurance object, defrauds insurance money;

(two) the insurant, the insured or the or the beneficiary intentionally causes losses to the occurrence of an insured accident degree, defrauds insurance money;

(three) the insurant, the insured or the beneficiary fabricate non insurance accident, defrauds insurance money;

(four) the insured, the insured intentionally causing the loss of property insurance accident, defrauds insurance money;

(five) the insured, the beneficiary intentionally causes the death of the insured, disability or illness, defrauds insurance money.

With the fourth, fifth of the act, which also constitutes another crime, shall be punished in accordance with the provisions of graft.

Where a unit commits the crime in the first paragraph, it shall be fined, and the person in charge directly responsible and other directly responsible personnel, is less than five years imprisonment or criminal detention; if the amount is enormous or other circumstances are serious, department for more than five years to ten years in prison; the amount is especially huge or other especially circumstances are serious, department for more than ten years in prison.

Appraisers, certifiers, property assessment who intentionally provide false documents, and provide conditions for others to commit fraud, shall be punished as an accomplice in insurance fraud.

[method]

Article 183rd of the criminal law:Personnel of insurance companies who take advantage of their office, deliberately fabricates the occurrence of an insured accident not false claims, defrauds insurance money all to himself, in accordance with the provisions of article 271st convicted and punished.

The state-owned insurance company staff and state-owned insurance company that is not owned by the state insurance company personnel engaged in official business with the conduct, in accordance with the provisions of article 382nd, article 383rd convicted and punished.

 

Article 201st:Taxpayer forges, alters, concealment, unauthorized destruction of account books, accounting vouchers, account books in overstating expenses or not listed, less income, after being notified by the tax authorities to declare and refuses to report or filing false tax returns, fails to pay or underpays tax payable tax amount, stealing more than ten percent of total taxes payable less than thirty percent and the amount of tax evasion is less than one hundred thousand yuan in ten thousand yuan of above, or because the tax is the tax authorities to give two administrative penalties and tax evasion, is less than three years imprisonment or criminal detention, and tax evasion amount more than five times the fine; tax evasion amount accounted for more than thirty percent of the amount of tax evasion and tax payable shall be in one hundred thousand yuan more than three years, more than seven years in prison, and tax evasion amount more than five times the amount of fines.

Withholding agents using the means mentioned in the preceding paragraph, fails to pay or underpays buckle, has received the tax amount payable, accounts for more than ten percent and the amount is in ten thousand yuan of above, shall be punished in accordance with the provisions of the preceding paragraph.

Many of the acts mentioned in the preceding two paragraphs, untreated, calculated in accordance with the total amount.

 

[method]

Article 204th:Using false export reports or other fraudulent means, defrauding export tax refund, the larger amount, is less than five years imprisonment or criminal detention, and fraudulently to one to five times the fine; if the amount is enormous or other circumstances are serious, department for more than five years to ten years in prison, and defrauding of tax a more than five times the fine; if the amount involved is especially huge or other especially serious circumstances, department for more than ten years of fixed-term imprisonment or life imprisonment, and fraudulently to one to five times the fine or confiscation of property.

Taxpayers pay tax, by deceptive means mentioned in the preceding paragraph, defrauding the tax paid, in accordance with the provisions of article 201st convicted and punished; tax claim more than pay, shall be punished in accordance with the provisions of the preceding paragraph.

Article 202nd:Means of violence or threat, refused to pay taxes, is less than three years imprisonment or criminal detention, and refusal to pay taxes, more than five times the fine; if the circumstances are serious, department for more than three years to seven years in prison, and refusal to pay taxes, more than five times the amount of fines.

[interpretation]

2002Year November 4thThe Supreme People's court "about a number of issues of specific application of law in the trial of criminal cases of tax evasion explanation" article sixth:Whoever commits an act of refusing death, people seriously injured, the crime of intentional injury, intentional homicide, respectively, in accordance with the provisions of article 234Th of the criminal law second, article 232nd convicted and punished.

Article 203rd:A taxpayer who has not paid the taxes payable, means of transferring or concealing the property, the tax authorities not shall pursue the payment of the tax, the amount of ten thousand yuan less than one hundred thousand yuan, is less than three years imprisonment or criminal detention, or impose a single tax in arrears more than five times the fine; in the amount of one hundred thousand yuan of above, more than three years to seven years in prison, and tax arrears more than five times the amount of fines.

Article 204th:Using false export reports or other fraudulent means, defrauding export tax refund, the larger amount, is less than five years imprisonment or criminal detention, and fraudulently to one to five times the fine; if the amount is enormous or other circumstances are serious, department for more than five years to ten years in prison, and defrauding of tax a more than five times the fine; if the amount involved is especially huge or other especially serious circumstances, department for more than ten years of fixed-term imprisonment or life imprisonment, and fraudulently to one to five times the fine or confiscation of property.

Taxpayers pay tax, by deceptive means mentioned in the preceding paragraph, defrauding the tax paid, in accordance with the provisions of article 201st convicted and punished; tax claim more than pay, shall be punished in accordance with the provisions of the preceding paragraph.

[interpretation]

2002Year September 9thInterpretation of the Supreme People's court "on the trial of criminal cases of defrauding export tax rebates several issues of specific application of law"

Article seventh:The implementation of defrauding export tax rebates, no actual export tax reimbursement, can be accomplished crime shall be given a lighter or mitigated punishment.

Article eighth:National staff involved in the implementation of export tax rebate fraud crime in accordance with the provisions of article 204th of the criminal law, the provisions of paragraph 1 shall be given a heavier punishment.

Article ninth:The implementation of export tax rebate fraud crime, and constitute the crime of falsely making out special invoices for value-added tax and other crime, in accordance with the provisions of criminal punishment heavier punishment.

Article 205th:Falsely issuing exclusive value-added tax invoices or other invoices to defraud export tax rebates, tax deduction, is less than three years imprisonment or criminal detention, a fine of twenty thousand yuan two hundred thousand yuan fine; Xukai large amount of taxes or other serious circumstances, three to ten years in prison, a fine of fifty thousand yuan or above five hundred thousand yuan fine; Xukai tax amount is huge or other especially serious circumstances, department for more than ten years of fixed-term imprisonment or life imprisonment, fined fifty thousand yuan five hundred thousand yuan fine or confiscation of property.

With the conduct of tax fraud, if the amount involved is especially huge, if the circumstances are especially serious, especially heavy losses are caused to the interests of the state, shall be sentenced to life imprisonment or the death penalty, also be sentenced to confiscation of property.

Where a unit commits the crimes, it shall be fined, and the person in charge directly responsible and other directly responsible personnel, is less than three years imprisonment or criminal detention; Xukai large amount of taxes or other serious circumstances, three to ten years in prison; Xukai tax the amount involved is huge or other especially serious circumstances, department for more than ten years of fixed-term imprisonment or life imprisonment.

Falsely issuing exclusive value-added tax invoices or other invoices to defraud export tax rebates, tax deduction, is for others, or do so for oneself, let others do so for oneself, introduce others to falsely issue.

Article 206th:Whoever forges or sells forged special invoices for value-added tax, is less than three years imprisonment, criminal detention or control, and impose a twenty thousand yuan two hundred thousand yuan fine; larger number or other serious circumstances, three to ten years in prison, a fine of fifty thousand yuan five hundred thousand yuan fine; large quantities or other especially serious circumstances, department for more than ten years of fixed-term imprisonment or life imprisonment, fined fifty thousand yuan five hundred thousand yuan fine or confiscation of property.

The sale of fake and forged special invoices for value-added tax, the amount is especially huge, if the circumstances are especially serious, serious damage to the economic order, shall be sentenced to life imprisonment or the death penalty, also be sentenced to confiscation of property.

Where a unit commits the crimes, it shall be fined, and the person in charge directly responsible and other directly responsible personnel, is less than three years imprisonment, criminal detention or control; larger number or other serious circumstances, three to ten years in prison; large quantities or other especially serious circumstances, department for more than ten years of fixed-term imprisonment or life imprisonment.

Article 207th:The sale of the special VAT invoice illegal, is less than three years imprisonment, criminal detention or control, and impose a twenty thousand yuan two hundred thousand yuan fine; the larger, more than three years to ten years in prison, a fine of fifty thousand yuan five hundred thousand yuan fine; the number of big, the Agency for more than ten years period imprisonment or life imprisonment, fined fifty thousand yuan five hundred thousand yuan fine or confiscation of property.

Article 208th:Illegal purchase special invoices for value-added tax or purchases forged special invoices for value-added tax, is less than five years imprisonment or criminal detention, a fine or a single twenty thousand yuan two hundred thousand yuan fine.

Illegal purchase special invoices for value-added tax or purchases forged special invoices for value-added tax invoices or sold again, respectively, in accordance with the provisions of article 205th, article 206th, article 207th convicted and punished.

Article first paragraph 209th:Forging, manufacturing or selling counterfeit unauthorized, unauthorized manufacture can be used for defrauding export tax refunds, other invoices offset taxes, is less than three years imprisonment, criminal detention or control, and impose a twenty thousand yuan two hundred thousand yuan fine; a great number of, three to seven years in prison, a fine of fifty thousand yuan or more be fined five hundred thousand yuan; the number of particularly large, more than seven years in prison, a fine of fifty thousand yuan and five hundred thousand yuan fine or confiscation of property.

Article second paragraph 209th:Other invoice forgery, the unauthorized manufacture or sell the provisions of the preceding paragraph, the unauthorized manufacture counterfeit outside, is less than two years imprisonment, criminal detention or control, or impose a single ten thousand yuan fifty thousand yuan fine; if the circumstances are serious, two to seven years in prison, a fine of fifty thousand yuan to five hundred thousand yuan the following penalties.

Article third paragraph 209th:The illegal sale can be used for defrauding export tax refunds, other invoices offset taxes, shall be punished in accordance with the provisions of the first paragraph.

 

 

Article fourth paragraph 209th:Other invoice illegal sale of the third paragraph shall be punished according to the provisions of the second paragraph.

 

 

Article 213rd:Without the consent of the owner of a registered trademark license, at the same use of a commodity and its registered trademark, if the circumstances are serious, is less than three years imprisonment or criminal detention, or be fined; if the circumstances are especially serious, department for more than three years to seven years in prison, and fined.

 

 

 

 

 

 

 

 

Article 214th:Knowingly selling commodities bearing counterfeit registered trademarks, the amount of sales is relatively large, is less than three years imprisonment or criminal detention, or be fined; if the amount of sales is huge, more than three years to seven years in prison, fined.

Article 215th:Counterfeit, or to make others registered trademarks or selling counterfeit, or to make representations of a registered trademark, if the circumstances are serious, is less than three years imprisonment, criminal detention or control, or be fined; if the circumstances are especially serious, department for more than three years of less than seven years imprisonment, fined.

Article 216th:Counterfeiting the patent of others, if the circumstances are serious, is less than three years imprisonment or criminal detention, or be fined.

Article 217th:For the purpose of profit, one of the following copyright infringement case, the larger the amount of illegal income or other serious circumstances, is less than three years imprisonment or criminal detention, or be fined; if the amount is huge or other especially serious circumstances, three years less than seven years imprisonment, fined fine:

(a) without permission from the copyright owner, reproducing and distributing a written work, music, film, television, video works, computer software and other works;

(two) published others enjoy the exclusive rights of books;

(three) without audio and video producers to license, copy and distribute the recording;

(four) production, sale of fake others sign art works.

[method]

1998Year December 11thThe Supreme People's court "about a number of issues of specific application of law in the trial of criminal cases of illegal publications explained" fifth:The implementation of article 217th of the criminal law provisions of the copyright act, and sales of the infringing copy, a huge amount of illicit income, only the crime of copyright infringement, not a combined punishment for several crimes.

The implementation of article 217th of the criminal law of the crime of infringement of copyright regulations, and that is an infringing copy others to sales, which constitutes a crime, shall be subject to punishment.

Article 218th:For the purpose of making profits, knowingly selling infringing copies of this law, the provisions of article 217th, the amount of illegal gains is huge, is less than three years imprisonment or criminal detention, or be fined.

Article 219th:The infringement of business secret, to the business secret rights caused a serious loss, is less than three years imprisonment or criminal detention, or be fined; if the consequences are especially serious, department for more than three years of less than seven years imprisonment, fined:

(a) by stealing, luring, coercion or any other improper means to acquire the business secrets of the right owner;

(two) disclosure, use or allow others to use the means of obtaining previous business secrets of the right owner;

(three) in violation of the agreement or against the obligee's request of keeping the commercial secrets, disclosure, use or permit others to use the business secret.

The seller knows or should know the acts mentioned in the preceding paragraph, access, use or disclosure of trade secrets of others, to the infringement on commercial secrets.

The term trade secrets in this article, is not known to the public, can bring economic benefits to the obligee, technology information and management information and the relevance of human rights to take security measures.

Alleged human rights this article, refers to the trade secret owner and the commercial secrets all license commercial secret use.

[method]

1997Year November 4thThe Supreme People's court "about a number of issues of specific application of law in the trial of theft cases to explain" Twelfth sixth:Trade secret theft technology results in accordance with the provisions of article 219th of the criminal law, conviction and punishment.

 

 

Article 221st:Fabricating and spreading false fact, damage to other people's commercial reputation, and causes significant losses to others or other serious circumstances, is less than two years imprisonment or criminal detention, or be fined.

Article 222nd:Advertisers, advertising agents and advertisement publishers, in violation of state regulations, use advertising to make false publicity of commodities or services, if the circumstances are serious, is less than two years imprisonment or criminal detention, or be fined.

Article 223rd:The collusion bidding, damage the tenderer or other bidders interests, if the circumstances are serious, is less than three years imprisonment or criminal detention, or be fined.

Bidders collude with the tenderee, damage the state, collective, and the legitimate interests of citizens, shall be punished in accordance with the provisions of the preceding paragraph.

Article 224th:Any of the following circumstances, for the purpose of illegal possession, in the process of signing and fulfilling the contract, for the other party property, large amount of, is less than three years imprisonment or criminal detention, or be fined; if the amount involved is huge or other serious circumstances, three to ten years in prison, and shall also be fined; if the amount involved is especially huge or other especially serious circumstances, department for more than ten years of fixed-term imprisonment or life imprisonment, and concurrently be sentenced to a fine or confiscation of property:

(a) in the fictional units or infringe upon the name of the contract;

(two) secured by forged, altered, or invalid negotiable instruments or other false certificates of property rights as;

(three) no actual ability to perform, to fulfill the contract or small part to perform the contract, the other party into continuing to sign and fulfill the contract;

(four) receiving the other party goods, payment, advance payment guarantee property or go into hiding after;

(five) with other methods for the other party property.

Article 225th:Violation of the provisions of the state, has one of the following illegal business behavior, disturb the market order, the circumstances are serious, is less than five years imprisonment or criminal detention, or impose a single illegal income more than five times the fine; if the circumstances are especially serious, department for more than five years in prison, fined more than five times the illegal income the following a fine or confiscation of property:

(a) without permission management laws, administrative regulations of the monopoly, monopoly goods or other restrictions on the sale of the goods;

(two) the provisions approved sale of import and export licenses, import and export certificates of origin and other laws, administrative rules and regulations of the business license or document;

(three) unless approved by the competent departments of the state, illegal operation of securities, futures and insurance business;

(four) other serious illegal acts disrupting the market order.

[interpretation]

1998Year December 29thThe NPC Standing Committee "on the punishment of sale of foreign exchange, evasion and illegal trading in foreign exchange crime decided" fourth:Outside of the state designated trading places illegal buying and selling foreign exchange, disturb the market order, the circumstances are serious, the crime of illegal business operations.

1998Year December 11thThe Supreme People's court "about a number of issues of specific application of law in the trial of criminal cases of illegal publications explained" eleventh:In violation of state regulations, illegal publishing, printing, copying, released outside of Article 1 of this interpretation to the provisions of article tenth of other serious harm to social order and disrupting the market order, the circumstances are serious, in accordance with the provisions of article 225th of the criminal law article (three) the provisions of item, to be illegal business crime punishment.

Article fifteenth:Illegal publications, printing, copying, distribution business, seriously disrupted the market order, if the circumstances are especially serious, which constitutes a crime, in accordance with the criminal law article 225th (three) of the Convention, to be convicted for illegal punishment.

2000Year April 28thThe Supreme People's Court on the trial of disturbing "of the application of law to telecommunications market order management cases the interpretation of" first:In violation of state regulations, to take international private line, switching equipment or other means, to engage in the business of international telecommunications service or to Hong Kong and Macao telecom business profit, disrupting the management order of the telecommunication market, if the circumstances are serious, in accordance with the provisions of article 225th of the criminal law article (four) the provisions of item, to be convicted for illegal punishment.

2001Year March 29thThe Supreme People's court "on serious MLM or disguised pyramid schemes to conduct qualitative problems":For April 18, 1998 the State Council "on the prohibition of pyramid selling the business activities of the notice" after the release, still engaged in pyramid selling or disguised pyramid selling activities, disrupted the market order, the circumstances are serious, shall be in accordance with the provisions of article 225th of the criminal law article (four) the provisions of item, the illegal business crime.

The implementation of the crime, and constitute other crimes stipulated in the criminal law, in accordance with the provisions of punishment heavier punishment.

Article 226th:By means of violence or threat, buy and sell goods, compelling others to provide or receive a service, if the circumstances are serious, is less than three years imprisonment or criminal detention, or be fined.

Article first paragraph 227th:Forging or reselling tickets, tickets, stamps, or other valuable ticket, the larger amount, is less than two years imprisonment, criminal detention or control, or impose a single ticket price is more than five times the fine; large, more than two years to seven years in prison, and the value of the tickets more than five times the amount of fines.

Article second paragraph 227th:Speculative reselling of tickets, tickets, if the circumstances are serious, is less than three years imprisonment, criminal detention or control, or impose a single ticket price is more than five times the amount of fines.

[interpretation]

1999Year September 2ndThe Supreme People's Court on the trial of reselling tickets "issues related to criminal case explanation" second:The railway workers and other staff collusion speculative reselling of tickets or ticket scalping; ringleaders who organize reselling tickets; once because of reselling tickets a public security penalty two times or reeducation through labor for more than one time, two years and reselling tickets, constitute the crime of reselling tickets, from severe punishment according to law.

Article 229th paragraph first, paragraph second:Intermediary organization in charge of assets assessment, verification, validation, accounting, auditing, legal services and other responsible personnel deliberately provides false documents, if the circumstances are serious, is less than five years imprisonment or criminal detention, and shall also be fined.

The provisions of the preceding paragraph, extort or accept bribes, the crime mentioned in the preceding paragraph, the Department for more than five years to ten years in prison, fined.