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『标　　题』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)
『发布单位』全国人大常委会

　
　　　　（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.
　


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