2024/9/2 凌晨12:24 Criminal Law of the People's Republic of China concurrently, a fine of not less than RMB 20,000 yuan but not more than RMB 200,000 yuan; or shall be sentenced to a fine on the said scale only. Article 162a Whoever conceals or deliberately destroys accounting vouchers, accounting books or accounting reports that shall be preserved in accordance with the law, if the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than 5 years or short-term custody, and concurrently, a fine of not less than RMB 20,000 yuan but not more than RMB 200,000 yuan; or shall be sentenced to a fine on the said scale only. An entity committing a crime as prescribed in the preceding paragraph shall be fined, and the directly responsible persons in charge and other directly responsible persons shall be punished in accordance with the provisions in the preceding paragraph. Article 162b Where a company or an enterprise transfers or disposes of its assets by concealing assets, undertaking fabricated debts or any other means and goes through false bankruptcy, thereby seriously harming the interests of the creditors or others, 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 concurrently, a fine of not less than RMB 20,000 yuan but not more than RMB 200,000 yuan; or shall be sentenced to a fine on the said scale only. Article 163 Where an employee of a company, an enterprise, or any other entity, taking advantage of his position, solicits or illegally accepts money or other forms of property from others as a price of providing benefits, if the amount involved is relatively large, he shall be sentenced to fixed-term imprisonment of not more than 3 years or short-term custody, and concurrently, a fine. If the amount involved is large or there are other serious circumstances, he shall be sentenced to fixedterm imprisonment of not less than 3 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, the employee shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and concurrently, a fine. Where an employee of a company, an enterprise or any other entity, in violation of the relevant state regulations, takes advantage of his position and accepts kickbacks or service charges of any form in economic activities and takes them into his own possession, he shall be punished in accordance with the provisions in the preceding paragraph. Where a person engaged in public duties in a state-owned company, enterprise or any other stateowned entity, or a person delegated by a state-owned company or enterprise or any other stateowned entity to a non-state-owned company or enterprise or any other non-state-owned entity to engage in public duties commits an act as prescribed in the preceding two paragraphs, the person shall be convicted and punished in accordance with the provisions in Articles 385 and 386 of this Law. Article 164 Whoever, for seeking illicit benefits, gives money or other forms of property to an employee of a company, an enterprise or any other entity, if the amount of the money or other forms of property thus given is relatively large, 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 money or other forms of property thus given is large, the offender shall be sentenced to fixed-term imprisonment of not less than 3 years but not more than 10 years, and concurrently, a fine. en.npc.gov.cn.cdurl.cn/2020-12/26/c_921604_9.htm 3/6