第四十一条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，数额在一万元以上的，除由税务机关追缴欠缴的税款外，依照关于惩治偷税、抗税犯罪的补充规定第二条的规定处罚；数额不满一万元的，由税务机关追缴欠缴的税款，处以欠缴税款五倍以下的罚款。

Article 41 Where a taxpayer who has failed to pay the amount of tax payable by means of transferring or concealing the property, resulting in failure on the part of the tax authorities to pursue the payment of the tax underpaid, and where the amount of the tax underpaid is over Renminbi 10000 Yuan, the tax authorities shall, in addition to pursuing the payment of the tax underpaid, impose a punishment on the taxpayer in accordance with the provisions set forth in Article 2 of the Supplementary Provisions Concerning the Imposition of Punishment in Respect of Offenses of Evasion of Tax and Refusal to Pay Tax. Where the amount of tax underpaid is under Renminbi 10000 Yuan, the tax authorities shall pursue the payment of the tax underpaid, and impose a fine of not more than five times the amount of tax underpaid

第四十二条企业事业单位犯有第四十条、第四十一条规定的违法行为，构成犯罪的，依照关于惩治偷税、抗税犯罪的补充规定第三条的规定处罚；未构成犯罪的，由税务机关追缴其不缴或者少缴的税款，处以不缴或者少缴的税款五倍以下的罚款。

 Article 42 Where an enterprise or institution commits an illegal act as specified in Article 40 and 41 of this Law and such act constitutes an offence, a punishment shall be imposed in accordance with the provisions set forth in Article 3 of the Supplementary Provisions Concerning the Imposition of Punishment in Respect of Offenses of Evasion of Tax and Refusal to Pay Tax. Where such act does not constitute an offence, the tax authorities shall pursue the payment of the amount of tax the enterprise or institution has failed to pay or underpaid, and impose a fine of not more than five times the amount of tax which has not been paid or underpaid

第四十三条纳税人向税务人员行贿，不缴或者少缴应纳税款的，依照关于惩治偷税、抗税犯罪的补充规定第四条的规定处罚。

Article 43 Where a taxpayer fails to pay or underpays the amount of tax payable by offering a bribe to tax officials, a punishment shall be imposed in accordance with the provisions set forth in Article 4 of the Supplementary Provisions Concerning the Imposition of Punishment in Respect of Offenses of Evasion of Tax and Refusal to Pay Tax

第四十四条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，除由税务机关追缴其骗取的退税款外，依照关于惩治偷税、抗税犯罪的补充规定第五条第一款的规定处罚；骗取的国家出口

Article 44 Where an enterprise or institution fraudulently obtains tax refund for export from the State through the adoption of deceptive means such as fraudulently declaring the commodities it produces or operates as export goods, and where the amount of tax refund which has been fraudulently obtained is over Renminbi 10000 Yuan, the tax authorities shall, in addition to pursuing the repayment of the tax refund the enterprise or institution has fraudulently obtained, impose a punishment in accordance with the provisions set forth in Paragraph 1 of Article 5 of the Supplementary Provisions Concerning the imposition of Punishment in Respect of Offenses of Evasion of Tax and Refusal to Pay Tax. Where the amount of tax refund for export which has been fraudulently obtained from the State is under Renminbi 10000 Yuan, the tax authorities shall pursue the repayment of the tax refund the enterprise or institution has fraudulently obtained, and impose a fine of not more than five times the amount of tax refund which has been fraudulently obtained

退税款数额不满一万元的，由税务机关追缴其骗取的退税款，处以骗取税款五倍以下的罚款。

 Where an entity or individual other than those as prescribed in the preceding Paragraph fraudulently obtains tax refund for export from the State, the tax authorities shall, in addition to pursuing the repayment of the tax refund the entity or individual has fraudulently obtained, impose a punishment on the entity or individual in accordance with the provisions stipulated in Paragraph 2 of Article 5 of the Supplementary Provisions Concerning the Imposition of Punishment in Respect of Offenses of Evasion of Tax and Refusal to Pay Tax. Where the amount of tax refund which has been fraudulently obtained is so small as not to constitute an offence, the tax authorities shall pursue the repayment of the tax refund the entity or individual has fraudulently obtained, and impose a fine of not more than five times the amount of tax refund which has been fraudulently obtained

前款规定以外的单位或者个人骗取国家出口退税款的，除由税务机关追缴其骗取的退税款外，依照关于惩治偷税、抗税犯罪的补充规定第五条第二款的规定处罚；数额较小，未构成犯罪的，由税务机关追缴其骗取的退税款，处以骗取税款五倍以下的罚款。

 Article 45 In the case of refusal to pay tax, which means the refusal to pay tax by using violence or menace, the tax authorities shall, in addition to pursuing the payment of the amount of tax a taxpayer has refused to pay, impose a punishment on the taxpayer in accordance with the provisions set forth in Paragraph 1 of Article 6 of the Supplementary Provisions Concerning the Imposition of Punishment in Respect of Offenses of Evasion of Tax and Refusal to Pay Tax. Where the case is so trivial that no offence has been committed, the tax authorities shall pursue the payment of the amount of tax the taxpayer has refused to pay, and impose a fine of not more than five times the amount of tax the taxpayer has refused to pay

第四十五条以暴力、威胁方法拒不缴纳税款的，是抗税，除由税务机关追缴其拒缴的税款外，依照关于惩治偷税、抗税犯罪的补充规定第六条第一款的规定处罚；情节轻微，未构成犯罪的，由税务机关追缴其拒缴的税款，处以拒缴税款五倍以下的罚款。

 In the case of refusal to pay tax by using violence which causes a person to suffer from serious injury or death, a heavy penalty shall be imposed as that on an offence of assault or manslaughter, and a fine shall be imposed in accordance with the provisions set forth in Paragraph 2 of Article 6 of the Supplementary Provisions Concerning the Imposition of Punishment in Respect of Offenses of Evasion of Tax and Refusal to Pay Tax

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，并依照关于惩治偷税、抗税犯罪的补充规定第六条第二款的规定处以罚金。

Article 46 Where a taxpayer engaged in production or business operations or a withholding agent which has been ordered by the tax authorities to pay, within a time limit, the amount of tax which should be paid or remitted but has not been paid or underpaid within a prescribed time limit, fails to pay the amount of tax within the time limit, the tax authorities may, in addition to pursuing the payment of the amount of tax the taxpayer or withholding agent has failed to pay or underpaid through the adoption of the mandatory measures as prescribed in Article 27 of this Law, impose a fine of not more than five times the amount of tax which has not been paid or underpaid

第四十六条从事生产、经营的纳税人、扣缴义务人在规定期限内不缴或者少缴应纳或者应解缴的税款，经税务机关责令限期缴纳，逾期仍未缴纳的，税务机关除依照本法第二十七条的规定采取强制执行措施追缴其不缴或者少缴的税款外，可以处以不缴或者少缴的税款五倍以下的罚款。

Article 47 A withholding agent which fails to withhold or collect the amount of tax which should have been withheld or collected shall pay the amount of tax which should have been withheld or collected but has not been withheld or collected, except in the case where the withholding agent has promptly reported to the tax authorities the situation regarding the refusal on the part of a taxpayer to have the amount of tax withheld or collected

第四十七条扣缴义务人应扣未扣、应收未收税款的，由扣缴义务人缴纳应扣未扣、应收未收税款。但是，扣缴义务人已将纳税人拒绝代扣、代收的情况及时报告税务机关的除外。

Article 48 Where invoices are printed illegally in violation of the provisions stipulated in Article 14 of this Law, the tax authorities shall destroy the invoices which have been illegally printed, confiscate the illicit gains, and impose a fine

第四十八条违反本法第十四条规定，非法印制发票的，由税务机关销毁非法印制的发票，没收违法所得，并处罚款。

 Article 49 The administrative punishment as prescribed in this Law shall be decided by a tax bureau (or a subbureau thereof) above the county level

第四十九条本法规定的行政处罚，由县以上税务局（分局）决定；对个体工商户及未取得营业执照从事经营的单位、个人罚款额在一千元以下的，由税务所决定。

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