2024/9/2 凌晨12:26 Criminal Law of the People's Republic of China offenders’ criminal liability in accordance with the law, if the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than 3 years or short-term custody. If the consequences are serious, the offender shall be sentenced to fixed-term imprisonment of not less than 3 years but not more than 7 years. Article 403 A functionary of a competent department of the state who, by engaging in malpractices for personal gains or abusing his office, approves an application for the incorporation or registration of a company or an application for the issuance or listing of shares or bonds, which fails to meet the corresponding conditions provided by law, thereby causing heavy losses to public property or the interests of the state and the people, shall be sentenced to fixed-term imprisonment of not more than 5 years or short-term custody. Where a department at a higher level compels a registration office and its staff members to commit an act as prescribed in the preceding paragraph, the person in charge of the said department who is directly responsible shall be punished in accordance with the provisions in the preceding paragraph. Article 404 A functionary of a tax organ who, by engaging in malpractices for personal gains, fails to collect or undercollects tax payable, thereby causing heavy revenue losses to the state, shall be sentenced to fixed-term imprisonment of not more than 5 years or short-term custody. If extremely heavy losses are caused, the offender shall be sentenced to fixed-term imprisonment of not less than 5 years. Article 405 A functionary of a tax organ who, in violation of the provisions of the laws or administrative regulations, engages in malpractices for personal gains in selling invoices, offsetting taxes payable, or handling export tax refunds, thereby causing heavy losses to the interests of the state, shall be sentenced to fixed-term imprisonment of not more than 5 years or short-term custody. If extremely heavy losses are caused to the interests of the state, the offender shall be sentenced to fixed-term imprisonment of not less than 5 years. A functionary of any other state organ who, in violation of state regulations, engages in malpractices for personal gains in providing the exports declaration forms, certificates for cancellation of foreign exchange after export, or any other certificates for an export tax refund, thereby causing heavy losses to the interests of the state, shall be punished in accordance with the provisions of the preceding paragraph. Article 406 A functionary of a state organ who, in concluding or performing a contract, is defrauded due to serious remissness in his duty, thereby causing heavy losses to the interests of the state, shall be sentenced to fixed-term imprisonment of not more than 3 years or short-term custody. If extremely heavy losses are caused to the interests of the state, the offender shall be sentenced to fixed-term imprisonment of not less than 3 years but not more than 7 years. Article 407 A functionary of the competent forestry department who, in violation of the provisions of the Forestry Law, issues forest tree felling permits beyond the approved annual felling quota, or arbitrarily issues forest tree felling permits in violation of laws and regulations, if the circumstances are serious, thereby causing serious damage to the forest, shall be sentenced to fixed-term imprisonment of not more than 3 years or short-term custody. en.npc.gov.cn.cdurl.cn/2020-12/26/c_921604_14.htm 3/6