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。

　　【名称】 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

　　【题注】 (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.