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.
定西市民政专项资金监督管理办法（试行）
甘肃省定西市人民政府
定西市人民政府令
第67号
《定西市民政专项资金监督管理办法（试行）》已经2009年12月26日市政府第四十二次常务会议审议通过，现予发布，自2010年2月1日起施行。
市长：许尔锋
二○一○年一月十一日
定西市民政专项资金监督管理办法（试行）
第一条 为了切实加强对民政政策落实情况的监督，确保各项民政专项资金的规范管理和高效运行，根据《中华人民共和国行政监察法》、《甘肃省强农惠农专项资金支付管理办法》和民政专项资金管理使用的相关规定，结合实际，制定本办法。
第二条 纳入本办法监督管理的民政专项资金主要包括：救灾救济资金、城乡居民最低生活保障资金、农村五保供养资金、城乡医疗救助资金、优抚资金及其他明确规定用于民政的财政性资金。
第三条 民政专项资金坚持专户管理、专款专用，高效便捷、公开公平，社会化发放和强化监督的原则。
第四条 监督对象：
（一）各县区政府；
（二）市县区财政、发改、民政等部门以及涉及民政政策、民政资金管理使用的相关金融部门和工作人员；
（三）各乡镇政府（街道）、乡镇（街道）民政工作站、各县区相关部门及工作人员；
（四）各村民委员会、居民委员会等基层组织及工作人员。
第五条 监督内容：
（一）中央和省上有关民政政策的贯彻落实情况；
（二）市、县区制定的关于民生保障的各项规定措施的落实情况；
（三）中央和省、市级财政安排的用于民政事业的各类专项资金的管理使用情况。
第六条 监督方式：
（一）审计监督。各级审计部门加强对民政资金的审计，每年按规定定期或不定期对民政资金的拨付、使用和管理运行情况进行审计，并将审计情况及时向有关部门通报。
（二）财政监督。各级财政部门对民政资金预算、核拨、发放等资金流程环节进行监督和管理，规范拨付支出行为；开展事前、事中、事后全程监督检查，确保各项民政资金及时足额拨付到位。
（三）执法监督。各级监察部门每年定期或不定期会同有关部门认真开展对民政资金管理使用的执法监察，强化对民政资金拨付、使用、收支和受益情况的检查，严肃查处违法违纪行为。
（四）部门监督。民政及各有关部门按照“谁主管、谁负责”的原则，从项目、资金来源入手，自上而下加强监督检查，既要管好、用好民政资金，又要积极配合纪检监察机关、财政和审计部门共同做好监督管理工作。
（五）畅通投诉举报渠道。各级纪检监察机关要向社会公布举报电话，畅通举报渠道，加强社会监督和新闻监督，认真受理和查处在民政政策落实、民政资金管理使用中出现的违法违纪问题。
第七条 监督检查制度：
（一）公示制度。各县区、乡镇（街道）和民政部门在落实民政政策中按照“公开、公平、公正”的原则，建立和完善公示制度，采取张榜公布、电视公布等形式，定期公布民政资金落实情况，接受社会各界监督。
（二）年度检查制度。各级纪检监察机关会同有关部门每年对民政资金管理使用情况进行集中检查，查纠问题，督促加强管理。
（三）情况通报制度。民政、财政、审计等职能部门加强协作，互通情况，按照职责进行管理、监督和检查，对监督检查中发现的问题，在按规定实行行政处罚的同时，将有关情况报告纪检监察机关。
（四）跟踪监督制度。各级纪检监察机关对数额较大或社会关注的民政政策落实和民政资金管理使用情况进行跟踪监督，根据需要单独或组织财政、审计等有关部门对民政政策落实及民政资金管理使用情况随时开展专项检查。
第八条 救灾救济资金的分配和审批发放：
根据各县区灾情、灾区群众自救能力、县区财力状况等因素，由市民政局、财政局共同提出资金分配意见，经汇报市政府同意后下拨各县区。
救灾应急资金，市上在5个工作日内下拨到县区，其他救灾资金在10个工作日内下拨县区；县区在接到市上拨款文件后，救灾应急资金在10个工作日内发放到灾民手中，冬春救灾资金、新灾救济资金在15个工作日内发放到灾民手中，不得用救灾资金抵扣其他费用。
救灾资金物资原则上由乡镇人民政府直接发放，并由乡镇驻村干部及时通知救济对象，村级组织不得代领代发；对于无能力领取救灾资金物资的老弱病残人员，由乡镇人民政府负责直接将救灾资金物资送到救济对象家中，并妥善办理相关手续。
坚持和完善以面粉救济为主的实物救济制度，救灾面粉、棉衣被、建房主要材料等救灾物资由县级以上民政部门和政府采购机构面向市场，公开招标，集中采购，乡镇不得用上级下拨的救灾资金采购救灾物资。
第九条 城乡居民最低生活保障资金的分配和审批发放：
根据资金数量和县区核准上报的保障人数，在10个工作日内由市民政局、财政局共同提出资金分配意见，并汇报市政府同意后下拨各县区。
县区在接到市上拨款文件后，在10个工作日内拨付到乡镇(街道)代发银行设立的“惠农财政补贴资金专户”。
乡镇(街道)民政工作站、财政所在15个工作日内完成低保对象的《惠农财政补贴明白册》、《保障证》的填写、审核，并会同代发银行将当期低保补助资金打入低保对象个人“一折统”存折。
第十条 农村五保供养金的分配和审批发放：
按照资金数量、农村五保供养标准和县区核准上报的农村五保人数，在10个工作日内由市民政局、财政局共同提出资金分配意见，并汇报市政府同意后下拨各县区。
县区在10个工作日内将资金拨付到各乡镇，实行集中供养的，将资金直接拨付到供养服务机构。
乡镇民政工作站、财政所在15个工作日内完成五保供养金的《惠农财政补贴明白册》、《五保供养证》的填写、审核，并会同代发银行将当期五保补助资金打入五保对象“一折统”存折。
第十一条 城乡医疗救助资金的的分配和审批发放：
根据医疗救助资金数量和区县人口及救助人数等，在10个工作日内由市民政局、财政局共同提出资金分配意见，并汇报市政府同意后下拨各县区。
县区民政局按照申请人直接报销与医疗服务机构挂账结算相结合的办法，在15个工作日内办理核销或发放手续，需乡镇（街道）负责发放的资金，拨付到相关乡镇（街道）。
乡镇（街道）民政工作站、财政所在15个工作日内完成医疗救助资金的《惠农财政补贴明白册》、《救助证》的填写、审核，并会同代发银行将医疗救助资金打入救助对象“一折统”存折。
第十二条 优抚资金的的分配和审批发放：
根据各县区的优抚对象人数及标准，在10个工作日内由市民政局、财政局共同提出资金分配意见，并汇报市政府同意后下拨各县区。
县区在15个工作日内将资金拨付各乡镇（街道）。
乡镇（街道）民政工作站、财政所在15个工作日内完成《惠农财政补贴明白册》、《领取证》的填写、审核，并会同代发银行将资金打入优抚对象“一折统”存折。
第十三条 责任追究：
（一）各级政府及有关部门的主要领导和分管领导，对民政资金的管理、监督和使用，负主要领导责任和直接领导责任，直接负责的主管人员和工作人员负直接责任。
（二）对在审计、检查中发现的严重违反财经纪律、且未按审计、检查决定纠正、整改的县区和部门，除市政府给予通报批评外，还要追究主要领导、分管领导和主管人员及其他责任人员的责任。
（三）对因监管不力，工作不实，底子不清，截留、滞留、转移、挪用、挤占、套骗、贪污、瞒报、冒领民政资金的，严肃追究有关领导及其他责任人的责任，对有关直接责任人，给予党纪、政纪处分；构成犯罪的，移送司法部门，依法追究有关责任人的刑事责任。
（四）各级纪检监察机关对在民政政策落实、民政资金管理使用情况监督检查中发现的违规违纪行为，依法提出监察建议，责成有关部门或人员限期纠正，同时按照党风廉政建设的有关规定，追究有关领导的责任，对单位给予通报批评、一票否决等处理。
（五）民政部门工作人员在民政政策落实、民政资金管理使用的监督检查中徇私舞弊、不履行或不认真履行职责的，将按有关规定追究相关责任人的责任，涉及犯罪的移送司法机关处理。
第十四条 本办法自2010年2月1日起实施，有效期为五年。