全国人民代表大会常务委员会关于惩治违反公司法的犯罪的决定(附英文)
全国人民代表大会常务委员会
中华人民共和国主席令（八届第41号）
《全国人民代表大会常务委员会关于惩治违反公司法的犯罪的决定》已由中华人民共和国第八届全国人民代表大会常务委员会第十二次会议于1995年2月28日通过，现予公布，自公布之日起施行。
中华人民共和国主席 江泽民
1995年2月28日
全国人民代表大会常务委员会关于惩治违反公司法的犯罪的决定(附英文)
（1995年2月28日第八届全国人民代表大会常务委员会第十二次会议通过 1995年2月28日中华人民共和国主席令第四十一号公布 1995年2月28日施行）
为了维护社会经济秩序，保护公司的合法权益，惩治违反公司法的犯罪行为，对刑法作如下补充规定：
一、申请公司登记的人使用虚假证明文件或者采取其他欺诈手段虚报注册资本，欺骗公司登记主管部门，取得公司登记，虚报注册资本数额巨大、后果严重或者有其他严重情节的，处三年以下有期徒刑或者拘役，可以并处虚报注册资本金额百分之十以下罚金。
申请公司登记的单位犯前款罪的，对单位判处虚报注册资本金额百分之十以下罚金，并对直接负责的主管人员和其他直接责任人员，依照前款的规定，处三年以下有期徒刑或者拘役。
二、公司发起人、股东违反公司法的规定未交付货币、实物或者未转移财产权，虚假出资，或者在公司成立后又抽逃其出资，数额巨大、后果严重或者有其他严重情节的，处五年以下有期徒刑或者拘役，可以并处虚假出资金额或者抽逃出资金额百分之十以下罚金。
单位犯前款罪的，对单位判处虚假出资金额或者抽逃出资金额百分之十以下罚金，并对直接负责的主管人员和其他直接责任人员，依照前款的规定，处五年以下有期徒刑或者拘役。
三、制作虚假的招股说明书、认股书、公司债券募集办法发行股票或者公司债券，数额巨大、后果严重或者有其他严重情节的，处五年以下有期徒刑或者拘役，可以并处非法募集资金金额百分之五以下罚金。
单位犯前款罪的，对单位判处非法募集资金金额百分之五以下罚金，并对直接负责的主管人员和其他直接责任人员，依照前款的规定，处五年以下有期徒刑或者拘役。
四、公司向股东和社会公众提供虚假的或者隐瞒重要事实的财务会计报告，严重损害股东或者其他人利益的，对直接负责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，可以并处二十万元以下罚金。
五、公司进行清算时，隐匿财产，对资产负债表或者财产清单作虚伪记载或者在未清偿债务前分配公司财产，严重损害债权人或者其他人利益的，对直接负责的主管人员和其他直接责任人员，处五年以下有期徒刑或者拘役，可以并处二十万元以下罚金。
六、承担资产评估、验资、验证、审计职责的人员故意提供虚假证明文件，情节严重的，处五年以下有期徒刑或者拘役，可以并处二十万元以下罚金。
单位犯前款罪的，对单位判处违法所得五倍以下罚金，并对直接负责的主管人员和其他直接责任人员，依照前款的规定，处五年以下有期徒刑或者拘役。
七、未经公司法规定的有关主管部门批准，擅自发行股票、公司债券，数额巨大、后果严重或者有其他严重情节的，处五年以下有期徒刑或者拘役，可以并处非法募集资金金额百分之五以下罚金。
单位犯前款罪的，对单位判处非法募集资金金额百分之五以下罚金，并对直接负责的主管人员，依照前款的规定，处五年以下有期徒刑或者拘役。
八、国家有关主管部门的国家工作人员，对不符合法律规定条件的公司设立、登记申请或者股票、债券发行、上市申请，予以批准或者登记，致使公共财产、国家和人民利益遭受重大损失的，依照刑法第一百八十七条的规定处罚。
上级部门强令登记机关及其工作人员实施前款行为的，对直接负责的主管人员依照前款规定处罚。
九、公司董事、监事或者职工利用职务上的便利，索取或者收受贿赂，数额较大的，处五年以下有期徒刑或者拘役；数额巨大的，处五年以上有期徒刑，可以并处没收财产。
十、公司董事、监事或者职工利用职务或者工作上的便利，侵占本公司财物，数额较大的，处五年以下有期徒刑或者拘役；数额巨大的，处五年以上有期徒刑，可以并处没收财产。
十一、公司董事、监事或者职工利用职务上的便利，挪用本单位资金归个人使用或者借贷给他人，数额较大、超过三个月未还的，或者虽未超过三个月，但数额较大、进行营利活动的，或者进行非法活动的，处三年以下有期徒刑或者拘役。挪用本单位资金数额较大不退还的，依照本决
定第十条规定的侵占罪论处。
十二、国家工作人员犯本决定第九条、第十条、第十一条规定之罪的，依照《关于惩治贪污罪贿赂罪的补充规定》的规定处罚。
十三、犯本决定规定之罪有违法所得的，应当予以没收。
犯本决定规定之罪，被没收违法所得，判处罚金、没收财产，承担民事赔偿责任的，其财产不足以支付时，先承担民事赔偿责任。
十四、有限责任公司、股份有限公司以外的企业职工有本决定第九条、第十条、第十一条规定的犯罪行为的，适用本决定。
十五、本决定自公布之日起施行。
Decision on Punishment over Crimes against the Company Law
(Adopted at the 12th Session of The standing Committee of The 8thNational People's Congress and promulgated on February 28, 1995)
Whole document
Decision on Punishment over Crimes against the Company Law
(Adopted at the 12th Session of The standing Committee of The 8th
National People's Congress and promulgated on February 28, 1995)
With a view to maintaining the social and economic order, protecting
the legal rights and interests of a company, punishing the crimes against
the company Law, the following provisions are formulated as a supplement
to the Criminal Law.
Article 1
Anyone who falsely reports the registered capital of a company when
applying for registration to the competent authorities by using fake
certificate documents or taking other fraudulent methods to acquire the
registration of the company, if to a huge amount, resulting in a serious
consequence or other grave effects, shall be sentenced to less than 3
years' imprisonment or criminal detention, and may, together, be fined
amounting to no more than 10 percent of the registered capital falsely
reported.
The unit applying for registration, who commits the offence provided
for in the preceding paragraph, shall be fined amounting to less than 10
percent of the registered capital falsely reported; the person(s) directly
in charge and others directly obliged shall be sentenced to less than 3
years' imprisonment or criminal detention in accordance with the
provisions stipulated in the preceding paragraph.
Article 2
The promoters, shareholders of a company who, in violation of the
Company Law, do not deliver the currencies or property in kind or do not
effect the transfer of property rights, falsely deliver the capital
contributions or withdraw the capital contributions after the company has
been established, if to a huge amount, resulting in a serious consequence
or other grave effects, shall be sentenced to less than 5 years'
imprisonment or criminal detention, and may, together, be fined amounting
to less than 10 percent of the capital falsely delivered or withdrawn.
The unit, committing the offence provided for in the preceding
paragraph, shall be fined amounting to less than 10 percent of the capital
falsely delivered or withdrawn by the unit; the person(s) directly in
charge and others directly obliged shall be sentenced to less than 5
years' imprisonment or criminal detention according to the provisions
stipulated in the preceding paragraph.
Article 3
Anyone who issues stocks or corporate bonds by making up fake
prospectus, share subscription applications or corporate bond offer
procedure, if to a huge amount and resulting in a serious consequence or
other grave effects, shall be sentenced to no more than 5 years'
imprisonment or criminal detention, and may, together, be fined amounting
to no more than 5 percent of the fund illegally raised.
The unit, committing the offence provided for in the preceding
paragraph, shall be fined amounting to less than 5 percent of the fund
illegally raised; the person(s) directly in charge and others directly
obliged shall be sentenced to no more than 5 years' imprisonment or
criminal detention according to the provisions stipulated in the preceding
paragraph.
Article 4
If a company provides the shareholders and the solo public with a
false financial and accounting report or conceals important information in
its financial and accounting report, thus seriously infringing upon the
interests of shareholders or others, the person(s) directly in charge and
others directly obliged shall be sentenced to less than 3 years'
imprisonment or criminal detention, and may, together, be fined amounting
to no more than RMB 200,000 yuan.
Article 5
In liquidation, if a company hides its assets, makes a false account
in its balance sheet or inventory of property sheet, or allocates its
assets before clearing off its debts, thus seriously infringing upon the
interests of the creditors or others, the person(s) directly in charge and
others directly obliged shall be sentenced to no more than 5 years'
imprisonment or criminal detention, and may, together, be fined amounting
to RMB 200,000 yuan.
Article 6
The personnel in charge of valuation of assets, examination of
capital, verification and audit, who deliberately submit false
documentation, thus resulting in a grave effect, shall be sentenced to no
more than 5 years' imprisonment or criminal detention, and may, together,
be fined amounting to no more than RMB 200,000 yuan.
The unit, committing the offence provided for in the preceding
paragraph shall be fined amounting to no more than fivefold illegal gains;
the person directly in charge and others directly obliged shall be
sentenced to imprisonment or criminal detention of no more than 5 years
according to the provisions specified in the preceding paragraph.
Article 7
Anyone who issues stocks or corporate bonds without approval of the
relevant competent authority regulated by the Company Law, if to a huge
amount and resulting in a serious consequence or other grave effects,
shall be sentenced to less than 5 years' imprisonment or criminal
detention, and may, together, be fined amounting to less than 5 percent
of the fund illegally raised.
The unit, committing the offence provided for in the preceding
paragraph shall be fined amounting to less than 5 percent of the fund
illegally raised by the unit; the person directly in charge shall be
sentenced to less than 5 years' imprisonment or criminal detention
according to the provisions specified in the preceding paragraph.
Article 8
The state personnel of relevant competent authorities, who grant
approval or registration to a company which does not meet the conditions
required by the law in the application for its establishment and
registration, or for listing or issuance of stocks or corporate bonds,
thus seriously infringing upon the public property and the interests of
the state and people, shall be punished according to Article 187 of the
Criminal Law.
Where the higher-level authority forcefully orders the registration
authority and its personnel to take the actions stipulated in the
preceding paragraph, the person in charge who is directly responsible
shall be punished according to the provisions in the preceding paragraph.
Article 9
A company's director, supervisor or staff member who exploits his
office to extort and accept bribery, if to a fairly large amount, shall be
sentenced to no more than 5 years' imprisonment or criminal detention,
and, if to a huge amount, to no less than 5 years' imprisonment, and his
property may, together, be forfeited to the state.
Article 10
A company's director, supervisor or staff member who exploits his
office to seize the company's property, if to a fairly large amount, shall
be sentenced to no more than 5 years' imprisonment or criminal detention,
and, if to a huge amount, to no less more than 5 years' imprisonment, and
his property may, together, be forfeited to the state.
Article 11
A company's director, supervisor or staff member who exploits his
office to embezzle the public fund of his unit for his private use or for
lending it to others, if to a fairly large amount and having not returned
it for over 3 months, or using it for profits-seeking purpose or other
unlawful activities although having returned it within 3 months, shall be
sentenced to no more than 3 years' imprisonment or criminal detention,
and, if to a fairly large amount and never returning it, shall be
punished as the offence of embezzling-public-funds as provided for in
Article 10 of this Decision.
Article 12
State personnel who commit a crime against the provisions as provided
for in Article 9, Article 10 and Article 11 of this Decision, shall be
punished according to the provisions stipulated in the Supplementary
Provisions on Punishment over Crime of Corruption and Bribery.
Article 13
Illegal gains, if any, from the crimes as provided for in this
Decision shall be confiscated.
Those who commit crimes against this Decision, with their illegal
gains to be confiscated, a fine imposed, their property forfeited and a
civil compensation assumed, shall be liable for the civil compensation in
priority in case they are insufficient of the assets for payment of all
the above items.
Article 14
This Decision shall as well be applicable to the crimes committed
against Article 9, Article 10 and Article 11 of this Decision by the staff
and workers of enterprises other than limited liability companies and
companies limited by shares.
Article 15
This Decision shall enter into force from the date of its
promulgation.
国家医药管理局关于进口医疗器械市内作价问题的批复
国家医药管理局
国家医药管理局关于进口医疗器械市内作价问题的批复
国家医药管理局
北京市医药总公司：
你公司（88）京医药总财字第18号“关于修订从朝鲜、罗马尼亚等国进口医疗器械市内作价办法的请示”悉。经研究，鉴于这类商品检验时间长，资金周转慢，费用大等实际情况。同意二级站直接销售给用户的进口医疗器械的供应价格。在口岸站调拨价基础上，加实际运杂费后，
加综合差率8—10％制定。二级站调三级的医疗器械仍按国药供字（87）第476号通知规定执行即：“在口岸站调拨价基础上，加实际运杂费后，再加综合差率5％左右制定调拨价”。
特此批复。
1988年5月28日
