Law of the People's Republic of China on the Administration of Taxation Collection
(Adopted at the 27th Meeting of the Standing Committee of the 7th National People's Congress on September 4, 1992 and amended in compliance with the Decision on the Amendment of the Law of the People's Republic of China on the Administration of Taxation Collection by the 12th Meeting of the 8th National People's Congress of China on February 28, 1995)

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Article 44

135

Should an enterprise or institution adopt such fraudulent measures as making false export declarations about the products that it manufactures or deals in so as to swindle money out the State's export tax rebate fund and should the money be more than RMB 10,000 yuan, the taxation authorities shall collect the swindled amount of tax rebate and mete out punishments in line with Paragraph 1 of Article 5 of the Additional Provisions with Regard to Punishment of Criminal Tax Evasion and Rebellion against Tax Collection; should the swindled amount of export tax rebate from the State be less than RMB 10,000 yuan, the taxation authorities shall collect the swindled amount of tax rebate and impose a fine of less than five times the swindled amount of tax rebate.

136

In the event of entities or individuals who swindle money out the State's export tax rebate but not falling into the scope as determined in the provisions of the above paragraph, in addition to collecting the swindled amount of tax rebate, the taxation authorities shall mete out punishments in line with the provisions of Paragraph 2 of Article 5 of the Additional Provisions with Regard to Punishment of Criminal Tax Evasion and Rebellion against Tax Collection; should the amount be small and stop short of constituting crimes, the taxation authorities shall collect the swindled amount of tax rebate and impose a fine of less than five times the swindled amount of tax rebate.

Chapter I - General Principles

Chapter II - Taxation Administration

Section 1 - Taxation Registration

Section 2 - Administration over Account Books and Accounting Documents

Section 3 - Tax Declaration

Chapter III - Tax Collection

Chapter IV - Tax Inspection

Chapter V - Legal Liabilities

Chapter VI - Supplementary Articles

Metadata

Manifest

Chapter V - Legal Liabilities

Article 44