国务院办公厅关于调整城镇国有粮油零售网点房产经营管理权的通知
国务院办公厅
国务院办公厅关于调整城镇国有粮油零售网点房产经营管理权的通知
国务院办公厅
各省、自治区、直辖市人民政府，国务院各部委、各直属机构：
为了适应粮食部门两条线运行的需要，进一步完善粮油销售服务体系，保证城镇居民粮油的正常供应，国务院决定调整城镇国有粮油零售网点的房产经营管理权，现将有关事项通知如下：
一、城镇国有粮油零售网点的房产划转粮食部门统一经营管理。现由城镇房管部门经营管理的粮店和粮油食品店的房产，属于国家所有的，其经营管理权自本通知下达之日起全部由国有房管部门无偿划转给县级以上粮食部门。县级以上粮食部门要切实搞好经营管理，并确保国有资产的
保值、增值，防止国有资产流失。
二、附设在行政、事业单位（包括大专院校）和厂矿企业的城镇国有粮油零售网点使用的房屋，应由粮食部门继续使用，有关单位不得随意提高房租和以其他借口挤占、拆迁，以保证该地区粮油的正常供应。
三、在进行房产划转时，有关部门应当依照《中华人民共和国城市房地产管理法》和国有资产管理等有关法律、法规的规定，办理国有土地使用权过户登记手续和国有资产划转等有关手续。无偿划入国有房产的粮食部门应进行清产核资，并明确经营管理责任。
四、划转工作完成以后，各城镇国有粮油零售网点必须从事以粮油供应为主的经营活动，在确保城镇居民粮油供应的前提下，可以开展多种经营。非经国有资产管理部门和业务主管部门同意并报经当地人民政府批准，各零售网点不得擅自将房屋转让、出租和转作它用，已改作它用的，
应予纠正。
五、因城市建设需要拆迁的国有粮油零售网点房屋，要按照《城市房屋拆迁管理条例》（国务院令〔1991〕第78号）的有关规定，做好拆迁补偿和还建工作。原则上应按其原有性质、规模予以回迁或重建。复建规划设计要充分考虑到粮食部门粮油零售网点整体布局和开展多种经
营的需要。
六、各级人民政府要切实加强对这部分房屋经营管理权划转工作的领导，主管领导要亲自过问，粮食、房管、国有资产管理、土地管理等部门要密切配合，以保证这项工作的顺利进行。划转工作中，城建、房屋管理部门遇到的困难，地方人民政府要妥善解决。
划转的具体办法，由各省、自治区、直辖市人民政府根据国家有关规定结合本地实际情况制定。
七、原发有关文件的规定与本通知不一致的，以本通知为准。
1995年9月5日
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.
