Article 1 These Rules are formulated in accordance with the Patent Law of the People’s Republic of China (hereinafter referred to as the “Patent
Law”).

   Article 2 “Invention” in the Patent Law means any new technical solution relating to a product, a process or an improvement thereof.

“Utility model” in the Patent Law means any new technical solution relating to the shape, the structure, or their combination, of
a product, which is fit for practical use.

“Design” in the Patent Law means any new design of the shape, pattern, colour, or their combination, of a product, which creates an
aesthetic feeling and is fit for industrial application.

   Article 3 Any proceeding provided for by the Patent Law and these Rules shall be conducted in a written form.

   Article 4 Any document submitted under the Patent Law and these Rules shall be in Chinese. The standard scientific and technical terms shall
be used if there is a prescribed one set forth by the State. Where no generally accepted translation in Chinese can be found for
a foreign name or locality or scientific or technical term, the one in the original language shall be also indicated.

Where any certificate or certified document submitted in accordance with the Patent Law and these Rules is in foreign language, and
where the Patent Office deems it necessary, it may request a Chinese translation of the certificate or the certifying document to
be submitted within a specified time limit; where the translation is not submitted within the specified time limit, the certificate
or certifying document shall be deemed not to have been submitted.

   Article 5 For any document sent by mail to the Patent Office, the date of mailing indicated by the postmark on the envelope shall be presumed
to be the date of filing. If the date of mailing indicated by the postmark on the envelope is illegible, the date on which the Patent
Office receives the document shall be the date of filing, except where the date of mailing is proved by the addresser.

Any document of the Patent Office may be served by mail, by personal delivery or by public announcement. Where any party concerned
appoints a patent agency, the document shall be sent to the patent agency; where no patent agency is appointed, the document shall
be sent to the person first named in the request or to the representative. If such person refuses to accept document, it shall be
presumed to have been served.

For any document sent by mail by the Patent Office, the 16th day from the date of mailing shall be presumed to be the date on which
the addressee receives the document.

For any document which shall be delivered personally in accordance with the prescription of the Patent Office, the date of delivery
is the date on which the addressee receives the document.

Where the address of a document is not clear and it cannot be sent by mail, the document may be served by making an announcement in
the Patent Gazette.

At the expiration of one month from the date of the announcement, the document shall be presumed to have been served.

   Article 6 The first day of any time limit prescribed in the Patent Law and these Rules shall not be counted. Where a time limit is counted
by year or by month, it shall expire on the corresponding day of the last month, if there is no corresponding day in that month,
the time limit shall expire on the last day of that month.

If a time limit expires on an official holiday, the time limit shall expire on the first working day after that official holiday.

   Article 7 Where a time limit prescribed in the Patent Law or these Rules or specified by the Patent Office is not observed because of force
majeure, resulting the loss of rights on the part of a party concerned, he or it shall, within two months from the date on which
the impediment is removed, at the latest within two years immediately following the expiration of that time limit, state the reasons,
together with relevant supporting documents and request the Patent Office to restore his or its rights.

Where a time limit prescribed in the Patent Law or these Rules or specified by the Patent Office is not observed because of any justified
reason, resulting the loss of rights on the part of a party concerned, he or it shall, within two months from the date of receipt
of a notification from the Patent Office, state the reasons and request the Patent Office to restore his or its rights.

Where the party concerned makes a request for an extension of a time limit specified by the Patent Office, he or it shall, before
the time limit expires, state the reasons to the Patent Office and complete the relevant procedures.

The provisions of paragraphs 1 and 2 of this Article shall not be applicable to the time limit referred to in Articles 24, 29, 41,
45 and 61 of the Patent Law.

The provisions of paragraph 2 of this Article shall not be applicable to the time limit referred to in Article 88 of these Rules.

   Article 8 Where the invention for which a patent is applied for by a unit of the national defence system relates to the secrets of the State
concerning national defence and is required to be kept secret, the application for patent shall be filed with the patent organization
set up by the competent department of science and technology of national defence under the State Council. Where any application for
patent for invention relating to the secrets of the State concerning national defence and requiring to be kept secret is received
by the Patent Office, the Patent Office shall transfer the application to the afore- mentioned patent organization for examination.
The Patent Office shall make a decision on the basis of the opinions of the said patent organization after examination. In addition
to the preceding paragraph, the Patent Office, after receiving a patent application for an invention which is required to be examined
for its confidential nature shall send it to the department concerned of the State Council for examination.

The said department shall, within four months from receipt of the application, send a report on the results of the examination to
the Patent Office. Where the invention is required to be kept secret, the Patent Office shall handle the application as one for secret
patent and notify the applicant accordingly.

   Article 9 The date of filing referred to in the Patent Law, except that mentioned in Articles 28 and 45, means the priority date where a right
of priority is claimed.

The date of filing referred to in these Rules means the date on which the application for patent is filed with the Patent Office.

   Article 10 “Service invention-creation made by a person in execution of the tasks of the unit to which he belongs” mentioned in Article 6 of
the Patent Law refers to any invention-creation made:

(1) in the course of performing his own duty;

(2) in execution of any task, other than his own duty, which was entrusted to him by the unit to which he belongs;

(3) within one year from his resignation, retirement or change of work, where the invention-creation relates to his own duty or the
other task entrusted to him by the unit to which he previously belonged.

“Material means of the unit” mentioned in Article 6 of the Patent Law refers to unit’s money, equipment, spare parts, raw materials,
or technical data which are not to be disclosed to the public.

   Article 11 “Inventor” or “creator” mentioned in the Patent Law refers to any person who has made creative contributions to the substantive features
of the invention-creation. Any person who, during the course of accomplishing the invention-creation, is responsible only for organization
work, or who offers facilities for making use of materials means, or who takes part in other auxiliary functions, shall not be considered
as inventor or creator.

   Article 12 For any identical invention-creation, only one patent right shall be granted.

Two or more applicants who file, on the same day, applications for patent for the identical invention-creation, as provided for in
Article 9 of the Patent Law, shall, after receipt of a notification from the Patent Office, hold consultation among themselves to
decide the person or persons who shall be enpost_titled to file the application.

   Article 13 Any license contract for exploitation of the patent which has been concluded by the patentee with a unit or individual shall, within
three months from the date of entry into force of the contract, be submitted to the Patent Office for record.

   Article 14 “The patent agency” as stipulated in Article 19 paragraph 1 and Article 20 of the Patent Law shall, on the authorization of the State
Council, be designated by the Patent Office.

   Article 15 Where any dispute arises concerning the right to apply for a patent for an invention-creation or the right to own a patent right
which has been granted, any of the parties concerned may request an administrative authority for patent affairs to handle the matter
or may institute legal proceedings in a people’s court.

Any party to a dispute concerning the right to apply for a patent or the right to own a patent right which has been brought to an
administrative authority for patent affairs or to a people’s court for a settlement, may request the Patent Office to suspend the
relevant procedures.

Any party requesting the suspension of the relevant procedures by the Patent Office in accordance with the preceding paragraph, shall
submit a written request to the Patent Office, together with the relevant document certifying the acceptance of the case by an administrative
authority for patent affairs or by a people’s court.

   Article 16 Anyone who applies for a patent shall submit application documents in duplicate.

Any applicant who appoints a patent agency for filing an application for a patent with, or for dealing with other patent matters before,
the Patent Office, shall submit a power of attorney indicating the scope of the power entrusted.

   Article 17 Other related matters mentioned in Article 26, paragraph 2 of the Patent Law refer to:

(1) the nationality of the applicant;

(2) where the applicant is an enterprise or other organization, the name of the country in which the applicant has the principal business
office;

(3) where the applicant has appointed a patent agency, the relevant matters to be indicated;

(4) where the priority of an earlier application is claimed, the relevant matters to be indicated;

(5) the signature or seal of the applicant or the patent agency;

(6) a list of the documents constituting the application;

(7) a list of the documents appending the application;

(8) any other related matter which needs to be indicated.

Where there are two or more applicants and where they have not appointed a patent agency, they shall designate a representative.

   Article 18 The description of an application for a patent for invention or utility model shall be presented in the following manner and order:

(1) state the post_title of the invention or utility model as appearing in the request;

(2) specify the technical field to which the invention or utility model relates;

(3) indicate the background art which, as far as known to the applicant, can be regarded as useful for the understanding, searching
and examination of the invention or utility model, and cite the documents reflecting such art;

(4) specify the purpose which the invention or utility model is designed to fulfil;

(5) disclose the technical solution of the invention or utility model, as claimed, in such a manner that a person having ordinary
skill in the field can understand it and fulfil the purpose of the invention or utility model;

(6) state the advantageous effects of the invention or utility model, with reference to the background art;

(7) briefly describe the figures in the drawings, if any;

(8) describe in detail the best mode contemplated by the applicant for carrying out the invention or utility model; this shall be
done in terms of examples, where appropriate, and with reference to the drawings, if any.

The manner and order mentioned in the preceding paragraph shall be observed by the applicant of a patent for invention of a patent
for utility model, unless, because of the nature of the invention or utility model, a different manner or order would afford a better
understanding and a more economical presentation.

The description of the invention or utility model shall not contain such references to the claims as: “as described in part … of
the claim,” nor shall it contain commercial advertising.

   Article 19 The same sheet of drawings may contain several figures of the invention or utility model, and the drawings shall be numbered and
arranged in numerical order consecutively as “Figure 1, Figure 2…”

The scale and the distinctness of the drawings shall be such that a reproduction with a linear reduction in size to two-thirds would
still enable all details to be clearly distinguished.

Drawing reference signs not appearing in the text of the description of the invention or utility model shall not appear in the drawings.
Drawing reference signs not appearing in the drawings shall not appear in the text of the description. Drawing reference signs for
the same composite part used in an application document shall be consistent throughout. The drawings shall not contain any other
explanatory notes, except words which are indispensable.

   Article 20 The claims shall define clearly and concisely the matter for which protection is sought in terms of the technical features of the
invention or utility model.

If there are several claims, they shall be numbered consecutively in Arabic numerals.

The technical terminology used in the claims shall be consistent with that used in the description.

The claims may contain chemical or mathematical formulae but no drawings.

They shall not, except where absolutely necessary, contain such references to the description or drawings as: “as described in part
… of the description”, or “as illustrated in figure … of the drawings.”

The technical features mentioned in the claims may, in order to facilitate quicker understanding of the claim, make reference to the
corresponding reference signs in the drawings of the description. Such reference signs shall follow the corresponding technical features
and be placed between parentheses, and they shall not be construed as limiting the claims.

   Article 21 The claims shall have an independent claim, and may also contain dependent claims.

An independent claim shall outline the technical solution of an invention or utility model and describe the indispensable technical
features necessary for fulfilling the purpose of the invention or utility model.

A dependent claim shall further define the claim which it refers to by additional features that are claimed for protection.

   Article 22 An independent claim of an invention or utility model shall contain a preamble portion and a characterizing portion, and be presented
in the following forms:

(1) a preamble portion, indicating the post_title of the claimed subject matter of the invention or utility model, and those essential
technical features that are common to the invention or utility model and the prior art;

(2) a characterizing portion, stating, in such wording as “characterized in that …” or in similar expressions, the technical features
of the invention or utility model, which distinguish it from the prior art. These features, in combination with the features stated
in the preamble portion, serve to define the scope of protection of the invention or utility model.

Independent claims may be presented in any other form, where it is not appropriate, according to the nature of the invention or utility
model, to present them in the form prescribed in the preceding paragraph.

Each invention or utility model shall have only one independent claim, which shall precede all the dependent claims relating to the
same invention or utility model.

   Article 23 A dependent claim of an invention or utility model shall contain a reference portion and a characterizing portion, and be presented
in the following form:

(1) a reference portion, indicating the serial number(s) of the claim(s) referred to, and the post_title of the subject matter;

(2) a characterizing portion, stating the additional technical features of the invention or utility model. A dependent claim referring
to one or more other claims shall refer only to the preceding claim or claims. A multiple dependent claim which refers to more than
one other claim shall not serve as a basis for any other multiple dependent claim.

   Article 24 The abstract shall indicate the technical field to which the invention or utility model pertains, the technical problems to be solved,
the essential technical features and the use(s) of the invention or utility model. The abstract may contain the chemical formula
which best characterizes the invention. In an application for a patent which contains drawings, the applicant shall indicate and
provide a drawing which best characterizes the invention or utility model. The scale and the distinctness of the drawing shall be
such that a reproduction with a linear reduction in size to 4 cm * 6 cm would still enable all details to be clearly distinguished.
The whole text of the abstract shall contain not more than 200 Chinese characters. There shall be no commercial advertising in the
abstract.

   Article 25 Where an application for a patent for invention concerns a new micro-organism, a micro-biological process or a product thereof and
involves the use of a micro-organism which is not available to the public, the applicant shall, in addition to the other requirements
provided for in the Patent Law and these Rules, complete the following procedures:

(1) deposit a sample of the micro-organism with a depository institution designated by the Patent Office before the date of filing,
or, at the latest, on the date of filing, and submit, at the time of filing, or, at the latest, within three months from the filing
date, a receipt of deposit and the viability proof from the depository institution; where they are not submitted within the specified
time limit, the sample of the micro-organism shall be deemed not to have been deposited;

(2) give in the application document relevant information of the characteristics of the micro-organism;

(3) indicate, where the application relates to the deposit of the micro- organism, in the request and the description the scientific
name (with its Latin name), the name and address of the depository institution, the date on which the sample of the micro-organism
was deposited and the accession number of the deposit; where, at the time of filing, they are not indicated, they shall be supplied
within three months from the date of filing; where after the expiration of the time limit they are not supplied, the sample of the
micro-organism shall be deemed not to have been deposited.

   Article 26 After the publication of an application for a patent for invention relating to a micro-organism, any unit or individual that intends
to make use of the micro-organism mentioned in the application for the purpose of experiment shall make a request to the Patent Office
containing the following:

(1) the name and address of the unit or individual making the request;

(2) an undertaking not to make the micro-organism available to any other person;

(3) an undertaking to use the micro-organism for experimental purpose only before the grant of the patent right.

   Article 27 The size of drawings or photographs of a design submitted in accordance with the provisions of Article 27 of the Patent Law shall
not be smaller than 3 cm * 8 cm, nor larger than 15cm * 22 cm.

Where an application for a patent for design seeking concurrent protection of colours is filed, a drawing or photograph in colour,
and a drawing or photograph in white and black, shall be submitted.

The applicant shall submit, in respect of the subject matter of the product incorporating the design which is in need of protection,
the relevant views and stereoscopic drawings or photographs, so as to clearly show the subject matter for which protection is sought.

   Article 28 Where an application for a patent for design is filed, a brief explanation of the design shall, when necessary, be indicated.

The brief explanation of the design shall include the main creative portion of the design, the colours for which protection is sought
and the omission of the view of the product incorporating the design. The brief explanation shall not contain any commercial advertising
and shall not be used to indicate the function and the uses of the product.

   Article 29 Where the Patent Office finds it necessary, it may require the applicant for a patent for design to submit a sample or model of the
product incorporating the design. The volume of the sample or model submitted shall not exceed 30 cm * 30 cm * 30 cm, and its weight
shall not surpass 15 kilos. Articles easy to get rotten or broken, or articles that are dangerous, may not be submitted as sample
or model.

   Article 30 The existing technology mentioned in Article 22, paragraph 3 of the Patent Law means any technology which has been publicly disclosed
in publications in the country or abroad, or has been publicly used or made known to the public by any other means in the country,
before the date of filing, that is prior art.

   Article 31 The academic or technological meeting mentioned in Item 2 of Article 24 of the Patent Law means any academic or technological meeting
organized by a department concerned of the State Council or by a national academic association.

Where any application for a patent falls under the provisions of Item 1 or Item 2 of Article 24 of the Patent Law, the applicant shall,
when filing the application, make a declaration and, within a time limit of two months from the date of filing, submit a certificate
issued by the unit which organized the international exhibition or academic or technological meeting, stating that the invention-creation
was in fact exhibited or published and also the date of its exhibited or publication. Where any application for a patent falls under
the provisions of Item 3 of Article 24 of the Patent Law, the Patent Office may, when necessary, require the applicant to submit
a certifying document.

   Article 32 Where an applicant is to comply with the requirements for claiming the right of priority in accordance with Article 30 of the Patent
Law, he or it shall, in his or its written declaration, indicate the date of filing and the filing number of the application which
was first filed (hereinafter referred to as the earlier application) and the country in which that application was filed. If the
written declaration does not contain the date of filing of the earlier application and the name of that country, the declaration
shall be deemed not to have been made. Where the foreign priority is claimed, the copy of the earlier application document submitted
by the applicant shall be certified by the competent authority of the foreign country concerned; where the domestic priority is claimed,
the copy of the earlier application document shall be prepared by the Patent Office.

   Article 33 Any applicant may claim one or more priorities for an application for a patent; where the priorities of several earlier applications
are claimed, the priority period for the application shall be calculated from the earliest priority date.

Where any applicant claims the right of domestic priority, if the earlier application is one for a patent for invention, he or it
may file an application for a patent for invention or utility model for the same subject matter; if the earlier application is one
for a patent for utility model, he or it may file an application for a patent for utility model or invention for the same subject
matter. But when the later application is filed, if the earlier application is one for a patent for utility model, it may not be
the basis of domestic priority:

(1) where foreign or domestic priority has already been claimed;

(2) where a patent right has been granted;

(3) where it belongs to divisional application filed as prescribed.

Where the domestic priority is claimed, the earlier application shall be deemed to be withdrawn from the date on which the later application
is filed.

   Article 34 Where an application for a patent is filed or the right of foreign priority is claimed by any applicant having no habitual residence
or business office in China, the Patent Office may, when necessary, require the applicant to submit the following documents:

(1) a certificate concerning the nationality of the applicant;

(2) a certificate concerning the seat of the business office or the headquarters, if the applicant is an enterprise or other organization;

(3) a testimonial showing that the country, to which the foreigner, foreign enterprise or other foreign organization belongs, recognizes
that Chinese citizens and entities are, under the same conditions applied to its nationals, enpost_titled to patent right, right of priority
and other related rights in that country.

   Article 35 Two or more inventions or utility models belonging to a single general inventive concept which may be filed as one application in
accordance with the provisions of Article 31, paragraph 1 of the Patent Law shall be technically interrelated and contain one or
more same or corresponding special technical features.

The expression “special technical features” shall mean those technical features that define a contribution which each of those inventions,
considered as a whole, makes over the prior art.

The claims in one application for a patent for two or more inventions which are in conformity with the provisions of the preceding
paragraph may be any of the following:

(1) independent claims of the same category for two or more products or processes which cannot be included in one claim;

(2) an independent claim for a product and an independent claim for a process specially adapted for the manufacture of the product;

(3) an independent claim for a product and an independent claim for a use of the product;

(4) an independent claim for a product, an independent claim for a process specially adapted for the manufacture of the product, and
an independent claim for a use of the product;

(5) an independent claim for a product, an independent claim for a process specially adapted for the manufacture of the product, an
independent claim for an apparatus specially designed for carrying out the process;

(6) an independent claim for a process and an independent claim for an apparatus specially designed for carrying out the process.

The claim in one application for a patent for two or more utility models which are in conformity with the provisions of the first
paragraph of this Article may be independent claims for two or more products which cannot be included in one claim.

   Article 36 The expression “the same class” mentioned in Article 31, paragraph 2 of the Patent Law means that the products incorporating the
designs belong to the same subclass in the classification of products for designs, The expression “be sold or used in sets” means
that the products incorporating the designs have the same designing concept and are customarily sold or used at the same time.

Where two or more designs are filed as one application in accordance with the provisions of Article 31, paragraph 2 of the Patent
Law, they shall be numbered consecutively and the numbers shall be placed in front of the post_titles of the view of the product incorporating
the design.

   Article 37 When withdrawing an application for a patent, the applicant shall submit to the Patent Office a declaration stating the post_title of
the invention-creation, the filing number and the date of filing.

Where a declaration to withdraw an application for a patent is submitted after the printing preparation has been done by the Patent
Office for publishing of the application documents, the application shall be published as scheduled.

   Article 38 Any person who is to examine or hear a case in the procedures of preliminary examination, substantial examination, reexamination,
revocation or invalidation shall, on his own initiative or upon the request of the party concerned or any other interested person,
avoid being present in any of the following situations:

(1) where he is a close relative of the party concerned or the latter’s agent;

(2) where he has an interest in the application for patent or the patent right;

(3) where he has such other kinds of relations with the party concerned or the latter’s agent that might influence impartial examination
and hearing.

Where a member of the Patent Reexamination Board has taken part in the examination of the application, the provisions of the preceding
paragraph shall apply.

The avoidance of a person in examining and hearing a case shall be decided by the Patent Office.

   Article 39 Upon the receipt of an application for a patent for invention or utility model consisting of a request, a description (a drawing
being indispensable for utility model) and one or more claims, or an application for a patent for design consisting of a request
and one or more drawings or photographs showing the design, the Patent Office shall accord the date of filing and a filing number
and notify the applicant.

   Article 40 In any of the following situations, the Patent Office shall not accept and shall notify the applicant accordingly:

(1) where the application for a patent for invention or utility model does not contain a request, a description (or a description
of utility model without drawings) or claims, or the application for a patent for design does not contain a request, drawings or
photographs;

(2) where the application is not written in Chinese;

(3) where the application is not in conformity with the provisions of paragraph 1 of Article 94 of these Rules;

(4) where the request does not contain the name and address of the a

PATENT LAW OF THE PEOPLE’S REPUBLIC OF CHINA AMENDMENT

SUPPLEMENTARY PROVISIONS OF THE STANDING COMMITTEE OF THE NATIONAL PROPLE’S CONGRESS REGARDING THE IMPOSITION OF PUNISHMENT IN RESPECT OF OFFENCES OF TAX EVASION AND REFUSAL TO PAY TAX

Category	CRIMINAL LAW	Organ of Promulgation	The Standing Committee of the National People’s Congress	Status of Effect	In Force
Date of Promulgation	1992-09-04	Effective Date	1993-01-01

Supplementary Provisions of the Standing Committee of the National Prople’s Congress Regarding the Imposition of Punishment in Respect of Offences of Tax Evasion and Refusal to Pay Tax

(Adopted at the 27th Meeting of the Standing Committee of the Seventh

National People’s Congress on September 4, 1992, promulgated by Order No.61
of the President of the People’s Republic of China on September 4, 1992)
(Editor’s Note: In accordance with the provisions of Article 452 of the
Criminal Law of the People’s Republic of China revised at the Fifth Session
of the Eighth National People’s Congress on March 14, 1997, and effective on
October 1, 1997, the provisions regarding administrative penalties and
administrative measures in this Decision shall continue to be in force and
the provisions regarding criminal liability have been incorporated into the
revised Criminal Law)

    With a view to imposing punishment in respect of offences of tax evasion
and refusal to pay tax, the following supplementary provisions are made to the
Criminal Law:

    1. “Tax evasion” means that a taxpayer fails to pay, or underpays the
amount of tax payable by means forging, altering, concealing, or destroying
accounting books or vouchers for the accounts without authorization, or
overstating expenses, or omitting or understating incomes in accounting books,
or filing false tax declaration. Where the amount of tax evaded accounts for
more than ten percent of the amount of tax payable and where the amount in
question is over 10,000 yuan, or where the taxpayer commits tax evasion again
after having been twice subjected to administrative sanctions by the tax
authorities for tax evasion, the taxpayer shall be subject to fixed-term
imprisonment of not more than three years or criminal detention as well as a
fine of not more than five times the amount of tax evaded. Where the amount of
tax evaded accounts for more than thirty percent of the amount of tax payable
and where the amount in question is over 100,000 yuan, the taxpayer shall be
subject to fixed-term imprisonment of not less than three years but not more
than seven years as well as a fine of not more than five times the amount of
tax evaded.

    Where a withholding agent by means specified in the preceding paragraph
fails to pay, or underpays the tax which has been withheld or collected and
where the amount in question accounts for more than ten percent of the amount
of tax payable and is over 10,000 yuan, the withholding agent shall be
punished in accordance with the provisions of the preceding paragraph.

    Whoever has repeatedly committed any offence specified in the preceding
two paragraphs without having been subjected to punishment shall be punished
on the basis of the accumulated amount.

    2. Where a taxpayer that has not paid the tax due adopts the means of
transferring or concealing its property, thus resulting in the tax
authorities’ inability to pursue the payment of tax in arrears, and where the
amount in question is more than 10,000 yuan but less than 100,000 yuan, the
taxpayer shall be subject to fixed-term imprisonment of not more than
three years or criminal detention as well as a fine of not more than five
times the amount of tax in arrears. Where the amount in question is over
100,000 yuan, the taxpayer shall be subject to fixed-term imprisonment of
not less than three years but not more than seven years as well as a fine of
not more than five times the amount of tax in arrears.

    3. Where an enterprise or institution commits any offence specified
herein in Article 1 or Article 2, the enterprise or institution shall be fined
in accordance with the provisions herein of Article 1 or Article 2, and the
persons in charge and other persons directly responsible shall be subject to
fixed-term imprisonment of not more than three years or criminal detention.

    4. Where a taxpayer fails to pay, or underpays the amount of tax payable
by virtue of bribing tax officials, the taxpayer shall be investigated for
criminal responsibilities based on the crime of bribery, and shall also be
subject to a fine of not more than five times the amount of tax which has
not been paid or has been underpaid.

    5. Where an enterprise or institution has fraudulently obtained from the
State a tax refund for exports by deceptive means such as filing false export
declaration with regard to the commodities it produces or operates, and where
the amount of the tax refund in question is over 10,000 yuan, the enterprise
or institution shall be subject to a fine of not more than five times the
amount of the tax refund which has been fraudulently obtained, and the
persons in charge and other persons directly responsible shall be subject to
fixed-term imprisonment of not more than three years or criminal detention.

    Where a unit other than those specified in the preceding paragraph or an
individual has fraudulently obtained from the State a tax refund for exports,
the unit or individual shall be investigated for criminal responsibilities
based on the crime of fraud, and shall also be subject to a fine of not more
than five times the amount of the tax refund which has been fraudulently
obtained. Where a unit commits any offence specified in this paragraph,
a fine shall be imposed on the unit and, in addition, the persons in charge
and other persons held directly responsible shall be investigated for
criminal responsibilities based on the crime of fraud.

    6. “Refusal to pay tax” means the refusal to pay tax with resort to
violence or menace. Whoever has thus refused to pay tax shall be subject to
fixed-term imprisonment of not more than three years or criminal detention
as well as a fine of not more than five times the amount of tax he has
refused to pay. If the circumstances are serious, the offender shall be
subject to fixed-term imprisonment of not less than three years but not more
than seven years as well as a fine of not more than five times the amount of
tax he has refused to pay.

    Whoever has refused to pay tax with resort to violence and has caused
serious bodily injury to or death of another person shall be subjected to a
heavier punishment based on the crime of inflicting bodily injury or
committing homicide, and shall also be imposed a fine in accordance with the
provisions of the preceding paragraph.

    7. Where an offence specified herein is committed, the tax authorities
shall pursue the payment of the amount of tax which has not been paid, or
has been underpaid, or is in arrears, or has been refused to pay, or has been
fraudulently obtained. Where the offender is exonerated from criminal
punishment according to law, the tax authorities shall, in addition to
pursuing the payment of the amount of tax which has not been paid, or has
been underpaid, or is in arrears, or has been refused to pay, or has been
fraudulently obtained, impose on him a fine of not more than five times the
amount of tax which has not been paid, or has been underpaid, or is in
arrears, or has been refused to pay, or has been fraudulently obtained.

    8. These Provisions shall come into force as of January 1, 1993.

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CONSTITUTION ACT, 1982 – page 22

NOTES (1) The enacting clause was repealed by the Statute Law Revision Act, 1893, 56-57 Vict., c. 14 (U.K.). It read as...

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