全国人民代表大会常务委员会关于惩治偷税、抗税犯罪的补充规定(附英文)
全国人民代表大会常务委员会
全国人民代表大会常务委员会关于惩治偷税、抗税犯罪的补充规定(附英文)
1992年9月4日第七届全国人民代表大会常务委员会第二十七次会议通过
为了惩治偷税、抗税的犯罪行为，对刑法作如下补充规定：
一、纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，在帐簿上多列支出或者不列、少列收入，或者进行虚假的纳税申报的手段，不缴或者少缴应纳税款的，是偷税。偷税数额占应纳税额的百分之十以上并且偷税数额在一万元以上的，或者因偷税被税务机关给予二次行政处罚
又偷税的，处三年以下有期徒刑或者拘役，并处偷税数额五倍以下的罚金；偷税数额占应纳税额的百分之三十以上并且偷税数额在十万元以上的，处三年以上七年以下有期徒刑，并处偷税数额五倍以下的罚金。
扣缴义务人采取前款所列手段，不缴或者少缴已扣、已收税款，数额占应缴税额的百分之十以上并且数额在一万元以上的，依照前款规定处罚。
对多次犯有前两款规定的违法行为未经处罚的，按照累计数额计算。
二、纳税人欠缴应纳税款，采取转移或者隐匿财产的手段，致使税务机关无法追缴欠缴的税款，数额在一万元以上不满十万元的，处三年以下有期徒刑或者拘役，并处欠缴税款五倍以下的罚金；数额在十万元以上的，处三年以上七年以下有期徒刑，并处欠缴税款五倍以下的罚金。
三、企业事业单位犯第一条、第二条罪的，依照第一条、第二条的规定，判处罚金，并对负有直接责任的主管人员和其他直接责任人员，处三年以下有期徒刑或者拘役。
四、纳税人向税务人员行贿，不缴或者少缴应纳税款的，按照行贿罪追究刑事责任，并处不缴或者少缴的税款五倍以下的罚金。
五、企业事业单位采取对所生产或者经营的商品假报出口等欺骗手段，骗取国家出口退税款，数额在一万元以上的，处骗取税款五倍以下的罚金，并对负有直接责任的主管人员和其他直接责任人员，处三年以下有期徒刑或者拘役。
前款规定以外的单位或者个人骗取国家出口退税款的，按照诈骗罪追究刑事责任，并处骗取税款五倍以下的罚金；单位犯本款罪的，除处以罚金外，对负有直接责任的主管人员和其他直接责任人员，按照诈骗罪追究刑事责任。
六、以暴力、威胁方法拒不缴纳税款的，是抗税，处三年以下有期徒刑或者拘役，并处拒缴税款五倍以下的罚金；情节严重的，处三年以上七年以下有期徒刑，并处拒缴税款五倍以下的罚金。
以暴力方法抗税，致人重伤或者死亡的，按照伤害罪、杀人罪从重处罚，并依照前款规定处以罚金。
七、对犯本规定之罪的，由税务机关追缴不缴、少缴、欠缴、拒缴或者骗取的税款。对依法免予刑事处罚的，除由税务机关追缴不缴、少缴、欠缴、拒缴或者骗取的税款外，处不缴、少缴、欠缴、拒缴或者骗取的税款五倍以下的罚款。
八、本规定自1993年1月1日起施行。
SUPPLEMENTARY PROVISIONS OF THE STANDING COMMITTEE OF THE NATIONALPEOPLE'S CONGRESS CONCERNING THE IMPOSITION OF PUNISHMENTS IN RESPECT OFOFFENSES OF TAX EVASION AND REFUSAL TO PAY TAX
(Standing Committee, National People's Congress: 4 September 1992)
Whole Doc.
With a view to imposing punishments in respect of offenses of tax
evasion and refusal to pay tax, the relevant supplementary provisions to
the Criminal Law have been formulated as follows:
1. "Evasion of tax" means that a taxpayer fails to pay or underpays
the amount of tax payable through the adoption of the means of forging,
revising, concealing or destroying accounting books or supporting vouchers
for the accounts without authorization, or of overstating expenses or not
stating or understating income in accounting books, or of filing
fraudulent tax returns. Where the amount of tax evaded accounts for more
than ten percent of the amount of tax payable and is over Renminbi 10000
Yuan, or where the taxpayer evades tax again after having been subject to
administrative sanctions imposed by the tax authorities twice by reason of
tax evasion, the taxpayer shall be subject to imprisonment or confinement
with hard labour for a term of not more than three years 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 is over Renminbi 100000 Yuan, the taxpayer shall be subject to
imprisonment for a term of over 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 fails to pay or underpays the tax which has
been withheld or collected through the adoption of the means specified in
the preceding Paragraph, and where the amount of tax evaded accounts for
more than ten percent of the amount of tax payable and is over Renminbi
10000 Yuan, a punishment shall be imposed on the withholding agent in
accordance with the provisions stipulated in the preceding Paragraph.
Where the illegal acts specified in the preceding two Paragraphs have
been committed several times and no punishment has been imposed, a
punishment shall be imposed based on the accumulated amounts.
2. Where a taxpayer who has failed to pay the amount of tax payable
adopts the means of transferring or concealing the property, resulting in
failure on the part of the tax authorities to pursue the payment of the
tax in arrears, and where the amount of the tax in arrears is over
Renminbi 10000 Yuan but under Renminbi 100000 Yuan, the taxpayer shall be
subject to imprisonment or confinement with hard labour for a term of not
more than three years as well as a fine of not more than five times the
amount of tax in arrears. Where the amount of tax in arrears is over
Renminbi 100000 Yuan, the taxpayer shall be subject to imprisonment for a
term of over 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 the offenses specified
in Articles 1 or 2 hereof, a fine shall be imposed on the enterprise or
institution in accordance with the provisions set forth in Articles 1 or 2
hereof, and the persons in charge and other personnel who assume direct
responsibility shall be subject to imprisonment or confinement with hard
labour for a term of not more than three years.
4. Where a taxpayer offers a bribe to tax officials and fails to pay
or underpays the amount of tax payable, an investigation into the criminal
liabilities of the taxpayer shall be conducted based on an offense of
bribery, and the taxpayer shall be subject to a fine of not more than five
times the amount of tax which has not been paid or underpaid.
5. Where an enterprise or institution fraudulently obtains a tax
refund through the adoption of deceptive means such as fraudulently
declaring the commodities it produces or operates as export goods, and
where the amount of the tax refund which has been fraudulently obtained is
over Renminbi 10000 Yuan, a fine of not more than five times the amount of
the tax refund which has been fraudulently obtained shall be imposed on
the enterprise or institution, and the persons in charge and other
personnel who assume direct responsibility shall be subject to
imprisonment or confinement with hard labour for a term of not more than
three years.
Where an entity or individual other than those as prescribed in the
preceding Paragraph fraudulently obtains a tax refund for export from the
State, an investigation into the criminal liabilities of the entity or
individual shall be conducted based on an offense of fraud, and a fine of
not more than five times the amount of the tax refund which has been
fraudulently obtained shall be imposed on the entity or individual. In
addition to imposing a fine on an entity which has committed the offense
specified in this Paragraph, an investigation into the criminal
liabilities of the persons in charge and other personnel who assume direct
responsibility shall be conducted based on an offense of fraud.
6. "Refusal to pay tax" means the refusal to pay tax by using
violence or menace. A taxpayer who has refused to pay tax shall be subject
to imprisonment or confinement with hard labour for a term of not more
than three years as well as a fine of not more than five times the amount
of tax the taxpayer has refused to pay. Where the case is serious, the
taxpayer shall be subject to imprisonment for a term of over three years
but not more than seven years as well as a fine of not more than five
times the amount of tax the taxpayer has refused to pay.
In the case of refusal to pay tax by using violence which causes a
person to suffer from serious injury or death, a serious punishment shall
be imposed based on an offence of assault or manslaughter, and a fine
shall be imposed in accordance with the provisions set forth in the
preceding Paragraph.
7. Where the offenses specified herein are committed, the tax
authorities shall pursue the payment of the amount of tax which has not
been paid or underpaid, or is in arrears, or a taxpayer has refused to
pay, or has been fraudulently obtained. Where a taxpayer is exempt from
criminal punishment in accordance with the law, the tax authorities shall,
in addition to pursuing the payment of the amount of tax which has not
been paid or underpaid, or is in arrears, or the taxpayer has refused to
pay, or has been fraudulently obtained, shall impose a fine of not more
than five times the amount of tax which has not been paid or underpaid, or
is in arrears, or the taxpayer has refused to pay, or has been
fraudulently obtained.
8. The present provisions shall come into force as of January 1,
1993.
卫生部关于印发《骨科医院基本标准(试行)》的通知
卫生部
卫生部关于印发《骨科医院基本标准(试行)》的通知
卫医政发〔2010〕90号
各省、自治区、直辖市卫生厅局，新疆生产建设兵团卫生局：
根据《医疗机构管理条例》，我部组织制定了《骨科医院基本标准（试行）》，现印发给你们，请遵照执行。部分地区确因地域和服务需求等因素达不到本标准要求的，可以由省级卫生行政部门作出规定，并报我部备案。
二〇一〇年十月十九日
骨科医院基本标准（试行）
三级骨科医院
一、床位
住院床位总数300张以上，其中骨科专业床位占60%以上。
二、科室设置
（一）临床科室：至少设创伤骨科、关节科、脊柱科、手外科、小儿骨科、骨肿瘤科、足踝科、骨内科中的5个科以及内科、外科、重症医学科、急诊科、麻醉科和康复科。
（二）医技科室：至少设检验科、病理科、放射科、超声科、电生理检查科（室）、药学部、输血科、营养科、手术室、消毒供应室。
设骨肿瘤科的，必须设放疗科。
（三）职能科室：至少设医疗质量管理部门、护理部、医院感染管理科、器械科、病案（统计）室、信息科。
三、人员
（一）每床至少配备1.4名卫生技术人员。
（二）病区实际每床至少配备0.6名护士。
（三）临床科室各科主任应当具有正高专业技术职务任职资格。至少有2名具有相关专业背景的副高以上专业技术职务任职资格的医师；每增加20张床位，至少增加1名具有相关专业背景的副高以上专业技术职务任职资格的医师。
（四）各科室医师结构合理，并应当能够满足三级医师责任制等医疗核心制度要求。
四、房屋
（一）每床建筑面积不少于80平方米。
（二）病房每床间距不少于0.8米。
（三）开展关节置换手术的，应当设有百级层流手术间。
（四）设有石膏房。
五、设备
（一）基本设备：至少配备诊桌、诊椅、治疗车、抢救车、病历车、药品柜、给氧装置、呼吸器、呼吸机、电动吸引器、心电图机、心脏除颤器、心电监护仪、多功能抢救床、万能手术床、无影灯、麻醉机、麻醉监护仪、高频电刀、移动式X光机、X光机、B超机、多普勒成像仪、动态心电图机、脑电图机、脑血流图机、肺功能仪、净化工作台、显微镜、生化分析仪、血气分析仪、紫外线分光光度计、酶标分光光度计、酶标分析仪、尿分析仪、血凝分析仪、血球计数仪、分析天平、细胞自动筛选器、冲洗车、电冰箱、恒温离心机、敷料柜、器械柜、冷冻切片机、石蜡切片机、高压灭菌设备、恒温培养箱、蒸馏器、紫外线灯、洗衣机、冲洗工具、下收下送密闭车、常水热水净化过滤系统、净物存放消毒灭菌密闭柜、通风降温烘干设备、热源监测设备（恒温箱、净化台、干燥箱）、发射单光子计算机断层扫描仪（ECT）和数字减影血管造影（DSA）设备。
（二）专科设备：至少配备牵引手术床、骨科牵引床、骨密度监测仪、关节镜、上下肢功能恢复器、椎间盘镜、双极电凝、手术显微镜、床旁X线机、C型臂X线机、电子止血带、计算机X线断层摄影机（CT）、核磁共振（MRI）、血液回收机。
（三）信息化设备：在住院部、信息科等部门配置自动化办公设备，保证医院信息的统计和上报。
（四）病房每床单元基本装备同三级综合医院。
（五）有与开展的诊疗业务相应的其他设备。
（六）患者活动区域内有无障碍设施。
六、制订各项规章制度、人员岗位责任制，有国家制定或认可的诊疗指南和临床、护理技术操作规程等，并成册可用。
七、注册资金到位，数额由各省、自治区、直辖市卫生行政部门确定。
二级骨科医院
一、床位
住院床位总数至少100张以上，其中骨科专业床位占60%以上。
二、科室设置
（一）临床科室：至少设创伤骨科、关节科、脊柱科、手外科、小儿骨科、骨肿瘤科、足踝关节科、骨内科中的3个科以及内科、外科、重症监护科（室）、急诊科、麻醉科、康复科。
（二）医技科室：至少设检验科、病理科、放射科、超声科、药剂科、血库、营养室、手术室、消毒供应室。
（三）职能科室：至少设医疗质量管理部门、护理部、医院感染管理科、器械科、病案（统计）室、信息科。
三、人员
（一）每床至少配备1.3名卫生技术人员。
（二）病区实际每床至少配备0.6名护士。
（三）各临床科室至少有1名具有相关专业背景的副高专业技术职务任职资格的医师；每增加20张床位，至少增加1名具有相关专业背景的副高以上专业技术职务任职资格的医师。
（四）各科室医师结构合理，并应当能够满足三级医师责任制等医疗核心制度要求。
四、房屋
（一）每床建筑面积不少于60平方米。
（二）病房每床间距不少于0.8米。
（三）设有石膏房。
五、设备
（一）基本设备：至少配备诊桌、诊椅、治疗车、抢救车、病历车、药品柜、给氧装置、呼吸器、呼吸机、电动吸引器、心电图机、心脏除颤器、心电监护仪、多功能抢救床、万能手术床、无影灯、麻醉机、麻醉监护仪、高频电刀、移动式X光机、X光机、B超机、多普勒成像仪、动态心电图机、脑电图机、脑血流图机、肺功能仪、净化工作台、显微镜、生化分析仪、血气分析仪、紫外线分光光度计、酶标分光光度计、自动生化分析仪、酶标分析仪、尿分析仪、血凝分析仪、血球计数仪、分析天平、细胞自动筛选器、冲洗车、电冰箱、恒温离心机、敷料柜、器械柜、冷冻切片机、石蜡切片机、高压灭菌设备、恒温培养箱、蒸馏器、紫外线灯、洗衣机、冲洗工具、下收下送密闭车、常水热水净化过滤系统、净物存放消毒灭菌密闭柜、通风降温烘干设备、热源监测设备（恒温箱、净化台、干燥箱）。
消毒供应、医学检验或病理检查与其他合法机构签订相关服务合同，并由其提供服务的，在满足急诊工作需要的基础上可不配备消毒、检验或病理检查设备。
（二）专科设备：至少配备牵引手术床、骨科牵引床、手术显微镜、双极电凝、床旁X线机、C型臂X线机、电子止血带、计算机X线断层摄影机（CT）、上下肢功能恢复器。
（三）信息化设备：在住院部、信息科等部门配置自动化办公设备，保证医院信息的统计和上报。
（四）病房每床单元基本装备同二级综合医院。
（五）有与开展的诊疗业务相应的其他设备。
（六）患者活动区域内有无障碍设施。
六、制订各项规章制度、人员岗位责任制，有国家制定或认可的诊疗指南和临床、护理技术操作规程等，并成册可用。
七、注册资金到位，数额由各省、自治区、直辖市卫生行政部门确定。
（注：目前我国不设一级骨科医院）