2024/9/2 凌晨12:25 Criminal Law of the People's Republic of China Whoever commits a crime listed in Subparagraph (4) or (5) of the preceding paragraph, which concurrently constitutes another crime, shall be punished in accordance with the provisions on combining punishments for multiple crimes. An entity committing a crime as prescribed in the first paragraph shall be fined, and the directly responsible persons in charge and other directly responsible persons shall be sentenced to fixedterm imprisonment of not more than 5 years or short-term custody. If the amount involved is large or there are other serious circumstances, the offender shall be sentenced to fixed-term imprisonment of not less than 5 years but not more than 10 years. If the amount involved is especially large or there are other especially serious circumstances, they shall be sentenced to fixedterm imprisonment of not less than 10 years. Any insurance appraiser, witness or property assessor of an accident who deliberately provides false documents of proof, thus facilitating others in committing insurance fraud, shall be convicted as an accomplice and be punished as such. Article 199 (repealed) Article 200 An entity committing a crime as prescribed in Article 194 or 195 of this Section shall be fined, and the directly responsible persons in charge and other directly responsible persons shall be sentenced to fixed-term imprisonment of not more than 5 years or short-term custody, and may concurrently be fined. If the amount involved is large or there are other serious circumstances, the directly responsible persons in charge and other directly responsible persons shall be sentenced to fixed-term imprisonment of not less than 5 years but not more than 10 years, and concurrently, a fine. If the amount involved is especially large or there are other especially serious circumstances, they shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and concurrently, a fine. Section 6 Crimes of Undermining Administration of Tax Collection Article 201 A taxpayer who files a false tax return or fails to file a tax return by means of deception or concealment to evade taxes, if the amount of evaded tax is relatively large and accounts for not less than 10 percent of the total payable taxes, shall be sentenced to fixed-term imprisonment of not more than 3 years or short-term custody, and concurrently, a fine. If the amount of evaded tax is large and accounts for not less than 30 percent of the total payable taxes, the offender shall be sentenced to fixed-term imprisonment of not less than 3 years but not more than 7 years and concurrently, a fine. Where a withholding agent, by using a means as prescribed in the preceding paragraph, fails to pay or underpays the taxes which this agent has withheld or collected, if the amount involved is relatively large, the withholding agent shall be punished in accordance with the provisions in the preceding paragraph. Whoever has committed acts as prescribed in the preceding two paragraphs multiple times but has not been dealt with for such acts shall be punished on the basis of the cumulative total tax evaded. en.npc.gov.cn.cdurl.cn/2020-12/26/c_921604_10.htm 13/17