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.


江苏省南京市人民政府


南京市非机动车燃油助力车交通管理办法

政府令第261号


　　《南京市非机动车燃油助力车交通管理办法》已经2007年11月20日市政府常务会议审议通过，现予发布，自2008年1月1日起施行。



市长

二○○七年十一月二十二日


南京市非机动车燃油助力车交通管理办法

第一章 总 则

　　第一条 为了加强城市非机动车、燃油助力车交通管理，维护道路交通秩序，保障交通安全与畅通，根据《中华人民共和国道路交通安全法》、《江苏省道路交通安全条例》、《江苏省机动车排气污染防治条例》的规定，结合本市实际，制定本办法。

　　第二条 本办法所称的非机动车，是指自行车、电动自行车、三轮车、残疾人机动轮椅车以及法律法规所规定的其他非机动车。
本办法所称的燃油助力车，是指发动机排量符合国家相关标准的燃油二轮车辆。

　　第三条 凡在本市道路上行驶、停放非机动车、燃油助力车的，必须遵守本办法。

　　第四条 本办法由南京市公安局负责实施。公安机关交通管理部门具体负责非机动车、燃油助力车交通管理工作。
市容、市政公用等部门应当按照各自职责协同做好非机动车交通管理工作。

　　第五条 机关、团体、部队、学校、企业事业单位（以下简称单位）应当教育所属人员遵守本办法，并接受公安机关交通管理部门的监督检查。

第二章 非机动车管理

　　第六条 自行车、电动自行车、残疾人机动轮椅车等非机动车应当经申领人居住地公安机关交通管理部门登记，领取牌证后，方可上道路行驶。

　　第七条 残疾人申领残疾人机动轮椅车牌证，应当符合下列条件：
　　（一）下肢残疾；
　　（二）持有南京市残疾人联合会核发的残疾证；
　　（三）持有购车发票和车辆合格证明。

　　第八条 申领自行车、电动自行车牌证，必须凭购车发票和有关身份证明办理登记手续。

　　第九条 非机动车牌证的申领、换（补）领、过户，申请人凭本车牌证和交易发票或者其他合法凭证，按申领非机动车牌证的有关规定办理手续。
　　非机动车牌证遗失或者损坏的，可以到原发牌证机关按有关规定补（换）领或者重新申领牌证。

　　第十条 非机动车装载、行驶必须遵守下列规定：
　　（一）未登记的非机动车不得上道路行驶；
　　（二）自行车、电动自行车只准搭载一名十二周岁以下的人员，搭载学龄前儿童的，应当使用安全座椅。十二周岁以上的未成年人驾驶自行车或者十六周岁以上的未成年人驾驶电动自行车的，不得搭载人员；
　　（三）残疾人机动轮椅车不准载人。残疾人随身携带物品的长度前、后不准超过车箱板，宽度不准超过车身，高度从地面起不准超过1.5米；
　　（四）电动自行车装载物品重量不准超过30公斤，高度从地面起不准超过1.5米，长度不准超出车身，宽度不准超出车把；
　　（五）非机动车不准擅自安装棚架、边斗、机械动力等附加装置。

　　第十一条 下列人员不得驾驶非机动车：
　　（一）丧失必要驾驶能力的（驾驶残疾人机动轮椅车除外）；
　　（二）未满十二周岁的不得驾驶自行车；
　　（三）未满十六周岁的不得驾驶电动自行车、残疾人机动轮椅车。

　　第十二条 驾驶非机动车必须遵守下列规定：
　　（一）遵守交通信号、标志，服从交通管理人员指挥；
　　（二）遵守各行其道的原则，因受阻不能正常行驶时，在可以通行和确保安全的情况下，可临时借用机动车道或者人行道行驶；
　　（三）通过路口遇到停止信号时，直行和左转弯车辆不得越过停止线，不得驶入右转弯专用道。未设停止线的，停在路口以外；
　　（四）推行时应当紧靠车行道右侧，不准在道路上滞留；
　　（五）通过设有危险标志的路段时，应当下车推行；
　　（六）醉酒后不得驾车；
　　（七）不准驾车拐逼他人；
　　（八）不准一人同时驾驶两车；
　　（九）残疾人机动轮椅车必须在非机动车道行驶；
　　（十）电动自行车、残疾人机动轮椅车最高时速不得超过15公里。

　　第十三条 残疾人机动轮椅车驾驶人必须持有行驶证、准驾证、残疾证。
　　非残疾人不准驾驶残疾人机动轮椅车。

第三章 燃油助力车管理

　　第十四条 本市行政区域内逐步淘汰燃油助力车。对已核发牌证的燃油助力车报废和使用期限另行规定。

　　第十五条 无牌无证的燃油助力车不得上路行驶。
　　悬挂非本市籍号牌的燃油助力车不得在本市道路上行驶。
　　悬挂江宁区、浦口区、六合区、溧水县、高淳县号牌的燃油助力车，应当在上述区域内行驶。

　　第十六条 驾驶燃油助力车，应当遵守下列规定：
　　（一）驾驶人须年满十六周岁，没有妨碍安全驾驶的疾病及生理缺陷；
　　（二）携带行驶证；
　　（三）号牌应当固定安装在车身前后明显位置；
　　（四）酒后不得驾驶；
　　（五）行驶最高时速不得超过15公里；
　　（六）不得在市区禁鸣区域内鸣喇叭；
　　（七）不得驾驶制动器失灵等安全设施不全的助力车；
　　（八）不得牵引车辆或被其他车辆牵引；
　　（九）夜间行驶应当使用夜行灯；
　　（十）载物高度从地面起不得超过1.5米，宽度左右各不得超出车把0.15米，长度不得超出车轮，后端不得超出车身0.3米。

第四章 停放管理

　　第十七条 非机动车、燃油助力车应当在规定地点停放。未设停放地点的，非机动车停放不得妨碍其他车辆和行人通行。

　　第十八条 盲道、人行道应当保持安全、畅通。任何人和组织不得占用、损毁盲道及设施，不得损毁或者擅自占用人行道。

　　第十九条 大中型公共建筑和商业街（区）、居住区，应当按照规定配建、增建专用停车场（库、点）。
　　单位内部无条件配建、增建非机动车专用停车场（库、点）的，可与就近单位商请提供场地停放或者按照公安机关交通管理部门指定的地点停放。

　　第二十条 公安机关交通管理部门应当加强对车辆停放点及其管理人员的监督管理，对禁止停放车辆的地点应设置明显的标志、标线。

　　第二十一条 违反本办法停放管理规定的，公安机关交通管理部门可以依法将车辆移至不影响交通的地方停放。

第五章 罚 则

　　第二十二条 违反本办法第十五条第一款、第二款规定的，由公安机关交通管理部门处以二百元罚款。

　　第二十三条 违反本办法其他规定的，由公安机关交通管理部门依据《中华人民共和国道路交通安全法》、《中华人民共和国道路交通安全法实施条例》及《江苏省道路交通安全条例》的规定处罚。

第六章 附 则

　　第二十四条 本办法自2008年1月1日起施行。市政府1996年10月18日颁布的《南京市非机动车交通管理办法》和2002年5月30日颁布的《南京市助力车管理办法》同时废止。