全国人民代表大会常务委员会关于惩治违反公司法的犯罪的决定(附英文)
全国人民代表大会常务委员会
中华人民共和国主席令（八届第41号）
《全国人民代表大会常务委员会关于惩治违反公司法的犯罪的决定》已由中华人民共和国第八届全国人民代表大会常务委员会第十二次会议于1995年2月28日通过，现予公布，自公布之日起施行。
中华人民共和国主席 江泽民
1995年2月28日
全国人民代表大会常务委员会关于惩治违反公司法的犯罪的决定(附英文)
（1995年2月28日第八届全国人民代表大会常务委员会第十二次会议通过 1995年2月28日中华人民共和国主席令第四十一号公布 1995年2月28日施行）
为了维护社会经济秩序，保护公司的合法权益，惩治违反公司法的犯罪行为，对刑法作如下补充规定：
一、申请公司登记的人使用虚假证明文件或者采取其他欺诈手段虚报注册资本，欺骗公司登记主管部门，取得公司登记，虚报注册资本数额巨大、后果严重或者有其他严重情节的，处三年以下有期徒刑或者拘役，可以并处虚报注册资本金额百分之十以下罚金。
申请公司登记的单位犯前款罪的，对单位判处虚报注册资本金额百分之十以下罚金，并对直接负责的主管人员和其他直接责任人员，依照前款的规定，处三年以下有期徒刑或者拘役。
二、公司发起人、股东违反公司法的规定未交付货币、实物或者未转移财产权，虚假出资，或者在公司成立后又抽逃其出资，数额巨大、后果严重或者有其他严重情节的，处五年以下有期徒刑或者拘役，可以并处虚假出资金额或者抽逃出资金额百分之十以下罚金。
单位犯前款罪的，对单位判处虚假出资金额或者抽逃出资金额百分之十以下罚金，并对直接负责的主管人员和其他直接责任人员，依照前款的规定，处五年以下有期徒刑或者拘役。
三、制作虚假的招股说明书、认股书、公司债券募集办法发行股票或者公司债券，数额巨大、后果严重或者有其他严重情节的，处五年以下有期徒刑或者拘役，可以并处非法募集资金金额百分之五以下罚金。
单位犯前款罪的，对单位判处非法募集资金金额百分之五以下罚金，并对直接负责的主管人员和其他直接责任人员，依照前款的规定，处五年以下有期徒刑或者拘役。
四、公司向股东和社会公众提供虚假的或者隐瞒重要事实的财务会计报告，严重损害股东或者其他人利益的，对直接负责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，可以并处二十万元以下罚金。
五、公司进行清算时，隐匿财产，对资产负债表或者财产清单作虚伪记载或者在未清偿债务前分配公司财产，严重损害债权人或者其他人利益的，对直接负责的主管人员和其他直接责任人员，处五年以下有期徒刑或者拘役，可以并处二十万元以下罚金。
六、承担资产评估、验资、验证、审计职责的人员故意提供虚假证明文件，情节严重的，处五年以下有期徒刑或者拘役，可以并处二十万元以下罚金。
单位犯前款罪的，对单位判处违法所得五倍以下罚金，并对直接负责的主管人员和其他直接责任人员，依照前款的规定，处五年以下有期徒刑或者拘役。
七、未经公司法规定的有关主管部门批准，擅自发行股票、公司债券，数额巨大、后果严重或者有其他严重情节的，处五年以下有期徒刑或者拘役，可以并处非法募集资金金额百分之五以下罚金。
单位犯前款罪的，对单位判处非法募集资金金额百分之五以下罚金，并对直接负责的主管人员，依照前款的规定，处五年以下有期徒刑或者拘役。
八、国家有关主管部门的国家工作人员，对不符合法律规定条件的公司设立、登记申请或者股票、债券发行、上市申请，予以批准或者登记，致使公共财产、国家和人民利益遭受重大损失的，依照刑法第一百八十七条的规定处罚。
上级部门强令登记机关及其工作人员实施前款行为的，对直接负责的主管人员依照前款规定处罚。
九、公司董事、监事或者职工利用职务上的便利，索取或者收受贿赂，数额较大的，处五年以下有期徒刑或者拘役；数额巨大的，处五年以上有期徒刑，可以并处没收财产。
十、公司董事、监事或者职工利用职务或者工作上的便利，侵占本公司财物，数额较大的，处五年以下有期徒刑或者拘役；数额巨大的，处五年以上有期徒刑，可以并处没收财产。
十一、公司董事、监事或者职工利用职务上的便利，挪用本单位资金归个人使用或者借贷给他人，数额较大、超过三个月未还的，或者虽未超过三个月，但数额较大、进行营利活动的，或者进行非法活动的，处三年以下有期徒刑或者拘役。挪用本单位资金数额较大不退还的，依照本决
定第十条规定的侵占罪论处。
十二、国家工作人员犯本决定第九条、第十条、第十一条规定之罪的，依照《关于惩治贪污罪贿赂罪的补充规定》的规定处罚。
十三、犯本决定规定之罪有违法所得的，应当予以没收。
犯本决定规定之罪，被没收违法所得，判处罚金、没收财产，承担民事赔偿责任的，其财产不足以支付时，先承担民事赔偿责任。
十四、有限责任公司、股份有限公司以外的企业职工有本决定第九条、第十条、第十一条规定的犯罪行为的，适用本决定。
十五、本决定自公布之日起施行。
Decision on Punishment over Crimes against the Company Law
(Adopted at the 12th Session of The standing Committee of The 8thNational People's Congress and promulgated on February 28, 1995)
Whole document
Decision on Punishment over Crimes against the Company Law
(Adopted at the 12th Session of The standing Committee of The 8th
National People's Congress and promulgated on February 28, 1995)
With a view to maintaining the social and economic order, protecting
the legal rights and interests of a company, punishing the crimes against
the company Law, the following provisions are formulated as a supplement
to the Criminal Law.
Article 1
Anyone who falsely reports the registered capital of a company when
applying for registration to the competent authorities by using fake
certificate documents or taking other fraudulent methods to acquire the
registration of the company, if to a huge amount, resulting in a serious
consequence or other grave effects, shall be sentenced to less than 3
years' imprisonment or criminal detention, and may, together, be fined
amounting to no more than 10 percent of the registered capital falsely
reported.
The unit applying for registration, who commits the offence provided
for in the preceding paragraph, shall be fined amounting to less than 10
percent of the registered capital falsely reported; the person(s) directly
in charge and others directly obliged shall be sentenced to less than 3
years' imprisonment or criminal detention in accordance with the
provisions stipulated in the preceding paragraph.
Article 2
The promoters, shareholders of a company who, in violation of the
Company Law, do not deliver the currencies or property in kind or do not
effect the transfer of property rights, falsely deliver the capital
contributions or withdraw the capital contributions after the company has
been established, if to a huge amount, resulting in a serious consequence
or other grave effects, shall be sentenced to less than 5 years'
imprisonment or criminal detention, and may, together, be fined amounting
to less than 10 percent of the capital falsely delivered or withdrawn.
The unit, committing the offence provided for in the preceding
paragraph, shall be fined amounting to less than 10 percent of the capital
falsely delivered or withdrawn by the unit; the person(s) directly in
charge and others directly obliged shall be sentenced to less than 5
years' imprisonment or criminal detention according to the provisions
stipulated in the preceding paragraph.
Article 3
Anyone who issues stocks or corporate bonds by making up fake
prospectus, share subscription applications or corporate bond offer
procedure, if to a huge amount and resulting in a serious consequence or
other grave effects, shall be sentenced to no more than 5 years'
imprisonment or criminal detention, and may, together, be fined amounting
to no more than 5 percent of the fund illegally raised.
The unit, committing the offence provided for in the preceding
paragraph, shall be fined amounting to less than 5 percent of the fund
illegally raised; the person(s) directly in charge and others directly
obliged shall be sentenced to no more than 5 years' imprisonment or
criminal detention according to the provisions stipulated in the preceding
paragraph.
Article 4
If a company provides the shareholders and the solo public with a
false financial and accounting report or conceals important information in
its financial and accounting report, thus seriously infringing upon the
interests of shareholders or others, the person(s) directly in charge and
others directly obliged shall be sentenced to less than 3 years'
imprisonment or criminal detention, and may, together, be fined amounting
to no more than RMB 200,000 yuan.
Article 5
In liquidation, if a company hides its assets, makes a false account
in its balance sheet or inventory of property sheet, or allocates its
assets before clearing off its debts, thus seriously infringing upon the
interests of the creditors or others, the person(s) directly in charge and
others directly obliged shall be sentenced to no more than 5 years'
imprisonment or criminal detention, and may, together, be fined amounting
to RMB 200,000 yuan.
Article 6
The personnel in charge of valuation of assets, examination of
capital, verification and audit, who deliberately submit false
documentation, thus resulting in a grave effect, shall be sentenced to no
more than 5 years' imprisonment or criminal detention, and may, together,
be fined amounting to no more than RMB 200,000 yuan.
The unit, committing the offence provided for in the preceding
paragraph shall be fined amounting to no more than fivefold illegal gains;
the person directly in charge and others directly obliged shall be
sentenced to imprisonment or criminal detention of no more than 5 years
according to the provisions specified in the preceding paragraph.
Article 7
Anyone who issues stocks or corporate bonds without approval of the
relevant competent authority regulated by the Company Law, if to a huge
amount and resulting in a serious consequence or other grave effects,
shall be sentenced to less than 5 years' imprisonment or criminal
detention, and may, together, be fined amounting to less than 5 percent
of the fund illegally raised.
The unit, committing the offence provided for in the preceding
paragraph shall be fined amounting to less than 5 percent of the fund
illegally raised by the unit; the person directly in charge shall be
sentenced to less than 5 years' imprisonment or criminal detention
according to the provisions specified in the preceding paragraph.
Article 8
The state personnel of relevant competent authorities, who grant
approval or registration to a company which does not meet the conditions
required by the law in the application for its establishment and
registration, or for listing or issuance of stocks or corporate bonds,
thus seriously infringing upon the public property and the interests of
the state and people, shall be punished according to Article 187 of the
Criminal Law.
Where the higher-level authority forcefully orders the registration
authority and its personnel to take the actions stipulated in the
preceding paragraph, the person in charge who is directly responsible
shall be punished according to the provisions in the preceding paragraph.
Article 9
A company's director, supervisor or staff member who exploits his
office to extort and accept bribery, if to a fairly large amount, shall be
sentenced to no more than 5 years' imprisonment or criminal detention,
and, if to a huge amount, to no less than 5 years' imprisonment, and his
property may, together, be forfeited to the state.
Article 10
A company's director, supervisor or staff member who exploits his
office to seize the company's property, if to a fairly large amount, shall
be sentenced to no more than 5 years' imprisonment or criminal detention,
and, if to a huge amount, to no less more than 5 years' imprisonment, and
his property may, together, be forfeited to the state.
Article 11
A company's director, supervisor or staff member who exploits his
office to embezzle the public fund of his unit for his private use or for
lending it to others, if to a fairly large amount and having not returned
it for over 3 months, or using it for profits-seeking purpose or other
unlawful activities although having returned it within 3 months, shall be
sentenced to no more than 3 years' imprisonment or criminal detention,
and, if to a fairly large amount and never returning it, shall be
punished as the offence of embezzling-public-funds as provided for in
Article 10 of this Decision.
Article 12
State personnel who commit a crime against the provisions as provided
for in Article 9, Article 10 and Article 11 of this Decision, shall be
punished according to the provisions stipulated in the Supplementary
Provisions on Punishment over Crime of Corruption and Bribery.
Article 13
Illegal gains, if any, from the crimes as provided for in this
Decision shall be confiscated.
Those who commit crimes against this Decision, with their illegal
gains to be confiscated, a fine imposed, their property forfeited and a
civil compensation assumed, shall be liable for the civil compensation in
priority in case they are insufficient of the assets for payment of all
the above items.
Article 14
This Decision shall as well be applicable to the crimes committed
against Article 9, Article 10 and Article 11 of this Decision by the staff
and workers of enterprises other than limited liability companies and
companies limited by shares.
Article 15
This Decision shall enter into force from the date of its
promulgation.
铁岭市经济适用住房价格管理暂行办法
辽宁省铁岭市人民政府办公室
铁岭市经济适用住房价格管理暂行办法
《铁岭市经济适用住房价格管理暂行办法》已经市政府批准，现予发布施行。
市长：姚辉
二ＯＯＯ年八月十日
铁岭市经济适用住房价格管理暂行办法
第一章 总 则
第一条 为加强我市经济适用住房价格的管理，规范价格行为，保障经营者和消费者的合法权益，根据《中华人民共和国价格法》、《国务院批转国家计委关于加强房地产价格调控加快住房建设意见的通知》（国发〔1998〕34号文件）、国家发展计划委员会《价格违法行为行政处罚规定》（1999年第1号令）和国家物价局、建设部、财政部、中国人民建设银行《关于印发〈商品住宅价格管理暂行办法〉的通知》（价费字〔1992〕382号文件）有关规定，结合我市实际，制定本办法。
第二条 本办法所称经济适用住房是指具有企业法人营业执照和房地产开发企业资质证书的房地产开发企业按照政府统一计划，享受政府优惠政策，为中低收入居民开发建设的住房。
第三条 凡在本市行政区域内开发建设经济适用住房的企业，均应遵守本办法。
第四条 经济适用住房实行政府定价。
第五条 市物价局是经济适用住房价格管理的行政主管部门。各县（市）区物价局是当地经济适用住房价格的审批、管理部门。在银州区区域内按市政府统一计划，享受市政府的优惠政策开发建设的经济适用住房价格，统一由市物价局审批。
第六条 经济适用住房价格由物价局会同建设行政主管部门进行审查，并经物价局批准后执行。其他任何部门或开发建设单位都无权自行确定经济适用住房价格。
第二章 经济适用住房价格的制定
第七条 经济适用住房实行竣工结算定价原则。开发企业应在经济适用住房竣工后或销售前到当地物价局填报《经济适用住房销售（预售）价格申报审核表》申请定价。申报单位要详细提供各项工程成本、利润及代收代支费用资料，并提供有关审批文件及经建设单位和施工单位审查后的预、结算等资料。
开发企业如需提前预售，应在工程形象进度达到50%以后（或投资总额完成50%以上），持上述资料报物价局审核批准方可预售。销售价格审批确定后一个月内，按批准的价格对预售款多退少补。
第八条 经济适用住房销（预）售价格应以合理成本为基础，依据国家、省有关规定和本地实际情况确定。具体由下列项目构成：
（一）成本费用。成本费用包括：土地征用费和拆迁安置补偿费、勘察设计和前期工程费、建安工程费、住宅小区基础设施建设费（含小区非营业性配套公建费）。
1.土地征用费和拆迁安置补偿费，按国家和省有关规定执行；
2.勘察设计和前期工程费，按建设行政主管部门审定后的工程结算计算；
3.建安工程费，按建设行政主管部门审定后的工程结算计算；
4.住宅小区基础设施建设费（含小区非营业性配套公建费），依据批准的详细规划，按竣工图计算。
（二）其他费用。
1.管理费，以经济适用住房成本费用中1—4项之和为基础，对经市开发企业资质审查部门确定的一、二、三级开发企业分别按成本费用的2%以下计算；
2.贷款利息，在规定建筑周期内，根据银行提供的经济适用住房建设占有贷款的平均利息计算（预售时所交款利息冲减贷款利息）；
3.税金，按国家税收有关规定执行。
（三）利润。
利润按成本费用中1—4项之和的2%计算。
第九条 在计算成本费时，凡属营业性建筑的建设费用，不计入经济适用住房价格；经济适用住房与工商等用房合建（连体工程）的共同费用，按工程实际发生费用或结算费用比例分摊；对动迁拆除的旧料残值款、动迁户按政策交纳的产权结构差价款、有关部门投资及补贴款等，一律冲减成本费用。
第三章 价格管理第十条 在申报、审批经济适用住房价格时，对成片开发的以小区为单位核定，零星开发的以单位工程核定，小区中有多家开发的以每个开发企业的工程核定。对经济适用住房销售面积的确定应按国家和省有关文件规定执行，建筑面积应以施工竣工图纸面积为准。
第十一条 对经济适用住房楼层差价，以所审批平均销（预）售价格为基础上下浮动，但最终的楼层差价，其代数和等于零。
第十二条 经物价局批准销（预）售价格的经济适用住房，开发企业在销（预）售前须按有关规定公布销（预）售价格。未经物价局审批销（预）售价格的经济适用住房，开发企业不得销（预）售，有关部门不得发放经济适用住房销（预）售许可证，新闻单位不得刊、播销（预）售广告。
第四章 罚 则第十三条 对有下列行为之一的，由物价局依据《中华人民共和国价格法》和国家发展计划委员会《价格违法行为行政处罚规定》予以处罚：
（一）擅自制定经济适用住房销（预）售价格的；
（二）擅自提高经济适用住房销售价格的；
（三）物价局审批经济适用住房销售价格后，一个月以内不退还购房者预购差价款的；
（四）在物价局审批经济适用住房销（预）售价格后，不公布销售价格的；
（五）其他违反本办法的行为。
第十四条 物价工作人员滥用职权、徇私舞弊、玩忽职守、索贿受贿的，依法给予处分；构成犯罪的，依法追究刑事责任。
第五章 附 则
第十五条 对外国人、侨胞、港澳台同胞及域外投资企业在我市开发出售经济适用住房的，价格管理按国家和我市有关规定执行。
第十六条 本办法由市物价局负责解释。
第十七条 本办法自发布之日起施行。
铁岭市人民政府办公室
2000年8月10日印发
