Provisions of the Supreme People's Procuratorate and the Ministry of Public Security on Filing and Prosecution of Criminal Cases Governed by Public Security Authorities (II)

May 7, 2010

The people's procuratorates, public security departments and bureaus and military procuratorates of all provinces, autonomous regions and municipalities directly under the Central Government, and the people's procuratorates and the public security bureaus of Xinjiang Production and Construction Corps,

For the purpose of cracking down economic crimes in a timely and accurate manner, the Supreme People's Procuratorate and the Ministry of Public Security formulated the Provisions of the Supreme People's Procuratorate and the Ministry of Public Security on Filing and Prosecution of Criminal Cases Governed by Public Security Authorities (II) in accordance with the Criminal Law of the People's Republic of China, the Criminal Procedure Law of the People's Republic of China and relevant legal provisions, setting out the filing and prosecution standards for criminal cases governed by economic crime investigation sections of public security authorities, and hereby the Provisions are printed and distributed to you for earnest observance and performance. Public security authorities of each level shall file and investigate cases in accordance with these Provisions, and the procuratorate authorities of each level shall examine and approve arrest and prosecution in accordance with these Provisions. Any problems encountered during the implementation hereof shall be separately reported to the Supreme People's Procuratorate and the Ministry of Public Security in a timely manner.

Chapter I Cases that Endanger Public Security

Article 1 [Cases of providing financial support to terrorist activities (the first meaning of Article 120 of the Criminal Law)] In case of providing financial support to terrorist organizations or individuals who engage in terrorist activities, cases shall be filed to prosecute the party (parties) concerned.
For the purpose of this Article, "Providing financial support" means to raise or provide funds, goods and materials or provide places and other material facilities to terrorist organizations or individuals who engage in terrorist activities. "Individuals who engage in terrorist activities" includes individuals premeditate to, prepare to or actually carry out terrorist activities.

Chapter II Cases that Undermine the Order of Socialist Market Economy

Article 2 [Cases of smuggling counterfeit currency (Item 1, Article 151 of the Criminal Law)] In case of smuggling counterfeit currencies, cases shall be filed to prosecute the party (parties) concerned in the case of more than CNY2, 000 face value in total or more than 200 pieces of currencies.

Article 3 [Cases of falsely declaring registered capital (Article 158 of the Criminal Law)] In case of using forged certifications to apply for company registration or using other fraudulent means to falsely declare registered capital with the intent to deceive company registration departments and to obtain company registry, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. Paid-in registered capital does not reach the legal minimum registered capital at the expiry of legal contribution term: for limited companies, the falsely declared amount is over CNY300, 000 and accounts for more than 60 percent of the capital contribution to be made, while for stock limited companies, the falsely declared amount is over CNY3 million and accounts for more than 30 percent of the capital contribution to be made;
2. Paid-in registered capital has reached the legal minimum registered capital at the expiry of legal contribution term, but violators still falsely declare registered capital: for limited companies, the falsely declared amount is over CNY1 million and accounts for more than 60 percent of the capital contribution to be made, while for stock limited companies, the falsely declared amount is over CNY10, 000, 000 and accounts for more than 30 percent of the capital contribution to be made;
3. Cause over CNY100, 000 direct economic losses accumulatively to investors or other creditors;
4. Although the aforesaid standard is not reached, the violators fall within any of the following circumstances:
(1) Falsely declaring registered capital again after being imposed on administrative sanctions for false declaration of registered capital more than two times in no more than two years;
(2) Providing bribes to competent registry officers;
(3) Going through registration to engage in illegal acts. Or
5. Other circumstances with serious consequences or of severe nature.


Article 4 [Cases of falsely claiming to have paid up the capital or withdrawing capital upon company registration (Article 159 of the Criminal Law)] If company promoters or shareholders, in violation of provisions under the Company law, fail to pay up with currency notes, in kind, or transfer property rights but falsely claim to have paid up the capital; or withdraw their capital upon registration of company, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. At the expiry of the prescribed time limit, for limited companies, the falsely claiming amount is over CNY300, 000 and accounts for more than 60 percent of capital contribution to be made, while for stock limited companies, the falsely claiming amount is over CNY3, 000, 000 and accounts for more than 30 percent of capital contribution to be made;
2. For limited companies, their shareholders withdraw their capital of over CNY300, 000 upon registration of companies and the withdrawn amount accounts for more than 60 percent of their paid capital, while for stock limited companies, their promoters or shareholders falsely claim to have paid capital over CNY3, 000, 000 and the falsely claimed amount accounts for more than 30 percent of capital contribution to be made;
3. Cause over CNY100, 000 direct losses accumulatively to companies or companies' shareholders or creditors;
4. Although the aforesaid standards are not reached, the violators fall within any of the following circumstances:
(1) Cause companies to be insolvent or unable to operate normally;
(2) Promoters and shareholders collude in falsely claiming to have paid up the capital or withdrawing capital upon the company registration;
(3) Falsely claim to have paid up the capital or withdraw capital upon the company registration after being imposed on administrative sanctions for falsely claiming to have paid up the capital or withdrawing capital upon the company registration more than two times in no more than two years;
(4) Carry out illegal activities by using falsely claimed or withdrawn funds. Or
5. Other circumstances with serious consequences or of severe nature.


Article 5 [Cases of issuing stocks or bonds by fraud (Article 160 of the Criminal Law)] In case of concealment of material facts or fabrication of major fraudulent contents in share-soliciting prospectuses, share-subscription applications, and bond solicitation by companies and enterprises for the purpose of issuing shares or company or enterprise bonds, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. The value issued is over CNY5, 000, 000;
2. Forging or altering state organ official documents, effective certificates or relevant proofs or bills;
3. Conducting illegal acts by using raised funds;
4. Transferring or hiding raised funds; or
5. Other circumstances with serious consequences or of severe nature.

Article 6 [Cases of illegally disclosing or failing to disclose important information (Article 161 of the Criminal Law)] If companies or enterprises that are legally obliged to make information disclosure provide false financial accounts or financial accounts with concealment of material facts to its shareholders and members of the public or fail to legally disclose other important information that laws require to be disclosed, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. Cause over CNY500, 000 direct economic losses accumulatively to investors, creditors or others;
2. Falsely increased or reduced assets reach more than 30 percent of the total assets disclosed in the current period;
3. Falsely increased or reduced profits reach more than 30 percent of the total profits disclosed in the current period;
4. Involved amount of or accumulative amount for 12 consecutive months of major actions, arbitrations, guarantees, related-party transactions or other major issues that are not disclosed as required by provisions reaches more than 50 percent of the net asset;
5. Cause issued stocks, company bonds or other securities legally certified by the State Council to be terminated or suspended for listing and trading;
6. Cause unqualified companies or enterprises to obtain issuance approval and be listed and traded by fraud;
7. Loss is disclosed as profit or profit is disclosed as loss in financial statements;
8. Providing false financial statements or financial statements concealing important facts many times, or failing to disclose other important information that shall be disclosed as required by provisions many times; or
9. Other circumstances under which interests of shareholders, creditors or others are seriously harmed or of other severe nature.

Article 7 [Cases of impairing liquidation (Article 162 of the Criminal Law)] In case of concealing property or making false entries in balance sheet or asset list, or distributing company or enterprise assets before repaying debts during company or enterprise liquidation, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. Value of the concealed properties is more than CNY500, 000;
2. The amount involved in false entries in the balance sheet or asset list is more than CNY500, 000;
3. Value of company or enterprise properties distributed before debts are repaid is more than CNY500, 000;
4. Cause over CNY100, 000 direct economic losses accumulatively to creditors or others;
5. Although the aforesaid standards are not reached, employees' wages, social insurance premiums and legal compensations payable are not repaid in a timely manner, causing adverse social influence; or
6. Other circumstances under which interests of creditors or others are seriously harmed.


Article 8 [Cases of hiding or intentionally destroying accounting vouchers, accounts and financial statements (the first meaning of Article 162 of the Criminal Law)] In case of concealing or intentionally destroying accounting vouchers, accounting records or financial statements that shall be kept as required by laws, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. The involved amount is more than CNY500, 000 in the accounting vouchers, accounting records or financial statements that are concealed or destroyed intentionally;
2. Concealing, intentionally destroying or refusing to provide the accounting vouchers, accounting records or financial statements that shall be provided to judicial authorities, administrative organs or relevant competent authorities as required by laws; or
3. Other circumstances of sever nature.

Article 9 [Cases of fictitious bankrupt (the second meaning of Article 162 of the Criminal Law)] If companies or enterprises transfer or dispose of properties to carry out fictitious bankruptcy by concealing properties, assuming imaginary liabilities or in other means, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. Value of concealed properties is over CNY500, 000;
2. The amount of assumed imaginary liabilities is more than CNY500, 000;
3. The value of properties transferred or disposed in other means is more than CNY500, 000;
4. Cause over CNY100, 000 direct economic losses accumulatively to creditors or others;
5. Although the aforesaid standards are not reached, employees' wages, social insurance premiums and legal compensations payable are not repaid in a timely manner, causing adverse social influence; or
6. Other circumstances under which interests of creditors or others is seriously harmed.

Article 10 [Cases of accepting bribes by persons other than state functionaries (Article 163 of the Criminal Law)] If employees of companies, enterprises or other units make use of their offices to demand money or property from others, or illegally accept others' money or property in exchange for benefits, or in the course of economic intercourse, accept and own personally kick-backs and commissions in various forms in violation of state rules and the amount concerned is over CNY5, 000, cases shall be filed to prosecute the party (parties) concerned.

Article 11 [Cases of offering bribes to persons other than state functionaries (Article 164 of the Criminal Law)] In the case of offering bribes to employees of companies, enterprises or other units for improper benefits, cases shall be filed to prosecute the party (parties) concerned for individuals offering amount of over CNY10, 000 and for units offering amount of over CNY200, 000.


Article 12 [Cases of illegally engaging in similar businesses (Article 165 of the Criminal Law)] If directors or managers of state-owned companies or enterprises gain illegal benefits by conducting for themselves or others businesses similar to that conducted by the companies or enterprises to which they attach, cases shall be filed to prosecute the party (parties) concerned for gains over CNY100, 000.

Article 13 [Cases of soliciting interests for relatives and friends (Article 166 of the Criminal Law)] If employees of state-owned companies, enterprises or public institutions illegally solicit interests for relatives and friends by advantage of their offices, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. Cause over CNY100, 000 direct economic losses to the state;
2. Bring over CNY200, 000 illegal gains to their relatives or friends;
3. Cause relevant units to be bankrupt or stop production or businesses for more than 6 months, or be canceled of license and business license, or be ordered to be closed, cancelled or dissolved; or
4. Other circumstances that cause state interests to suffer from heave losses.

Article 14 [Cases of being defrauded because of irresponsibility for signing or fulfilling contracts (Article 167 of the Criminal Law)] If people directly in charge of state-owned companies, enterprises or public institutions are defrauded because of serious irresponsibility during the process of signing or fulfilling contracts, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. Cause over CNY500, 000 direct economic losses to the state;
2. Cause relevant units to be bankrupt or stop production or businesses for more than 6 months, or to be canceled of license and business license, or be ordered to be closed, canceled or dissolved; or
3. Other circumstances that cause state interests to suffer from heave losses.
If employees of financial institutions or companies or enterprises engaging in foreign trade activities cause foreign exchange of over USD1000, 000 to be defrauded or over USD10, 000, 000 to be evaded from the state foreign exchange control because of their serious irresponsibility, cases shall be filed to prosecute the party (parties) concerned.
For the purposes of these Provisions, the "defrauded" means that the counterparty's activities have been suspected to commit crime of fraud, and it is not necessary for case filing and prosecution to be based on that the counterparty has been awarded by people's court to commit crime of fraud.

Article 15 [Cases of duty negligence by employees of state-owned companies, enterprises and public institutions (Article 168 of the Criminal Law)] If employees of state-owned companies, enterprises and public institutions are seriously irresponsible, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. Cause over CNY500, 000 direct economic losses to the state;
2. Cause relevant units to be declared bankrupt or stop production or businesses for more than 1 year, or be canceled of license and business license, or be ordered to be closed, canceled or dissolved; or
3. Other circumstances that cause state interests to suffer from heave losses.

Article 16 [Cases of abusing duties by employees of state-owned companies, enterprises and public institutions (Article 168 of the Criminal Law)] In case of abusing duties by employees of state-owned companies, enterprises and public institutions, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. Cause over CNY300, 000 direct economic losses to the state;
2. Cause relevant units to be bankrupt or stop production or businesses for more than 6 months, or be canceled of license and business license, or be ordered to be closed, canceled or dissolved; or
3. Other circumstances that cause state interests to suffer from heave losses.

Article 17 [Cases of converting state-owned assets into low-value stocks or selling them at a low price by practicing favoritism (Article 169 of the Criminal Law)] Where people directly in charge of state-owned companies or enterprises or their higher competent departments practice favoritism by converting state-owned assets into low-value stocks or selling them at a low price, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. Cause over CNY300, 000 direct economic losses to the state;
2. Cause relevant units to be bankrupt or stop production or businesses for more than 6 months, or be canceled of license and business license, or be ordered to be closed, canceled or dissolved; or
3. Other circumstances that cause state interests to suffer from heave losses.

Article 18 [Cases of harming listed companies' interests in breach of faith (the first meaning of Article 169 of the Criminal Law)] If directors, supervisors or senior managers of listed companies, in breach of faith, take advantage of their offices to manipulate the listed companies or carry out activities harming the companies' interest, and holding shareholders or actual controllers of listed companies instigate the listed companies' directors, supervisors or senior managers to carry out activities harming the companies' interests, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. To provide funds, goods, service or other assets to other units or individuals for free, causing over CNY1, 500, 000 direct economic losses to the listed companies;
2. To provide or accept funds, goods, service or other assets in apparently unfair conditions, causing over CNY1, 500, 000 direct economic losses to the listed companies;
3. To provide funds, goods, service or other assets to units or individuals apparently without repayment capability, causing over CNY1, 500, 000 direct economic losses to the listed companies;
4. To provide security for units or individuals apparently without repayment capability, or to provide security for other units or individuals without due reasons, causing over CNY1, 500, 000 direct economic losses to the listed companies;
5. To waive credit rights or assume liabilities, causing over CNY1, 500, 000 direct economic losses to the listed companies;
6. To cause issued stocks, company bonds or other securities certified by the State Council to stop being listed and traded or be suspended from listing and trading for many times; or
7. Other circumstances that cause listed companies' interests to suffer from heavy losses.

Article 19 [Cases of counterfeiting money (Article 170 of the Criminal Law)] In case of counterfeiting money, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. The total face value of counterfeit money is more than CNY2, 000 or pieces thereof are more than 200;
2. To manufacture money template or to provide money template to others for their counterfeiting money; or
3. Other circumstances of counterfeiting money where the parties concerned shall be prosecuted criminally.
For the purpose of these Provisions, "money" means the following circulating money:
1. Renminbi (ordinary commemorative coins and precious metal commemorative coins), Hong Kong Dollar, Macao Pataca and New Taiwan Dollar; and
2. Flat money of other countries and regions.
Face value of precious metal coins shall be executed on the basis of the initially issued price determined by CGCI upon authorization of the People's Bank of China.

Article 20 [Cases of selling, buying or transporting counterfeit money (Item 1, Article 171 of the Criminal Law)] In case of selling or buying or knowingly transport counterfeit money, cases shall be filed to prosecute the party (parties) concerned the total face value of over CNY4, 000 or over 400 pieces of counterfeit money.
If the violator is hunted down when selling counterfeit money, in addition to those discovered on site, the counterfeit money discovered in the violator's residence or other places for concealing shall be calculated as the amount of selling counterfeit money.

Article 21 [Cases of buying counterfeit money or trading counterfeit money for real currency by staff of financial institutions (Item 2, Article 171of the Criminal Law)] If employees of banks or other financial institutions buy counterfeit money or take advantage of their offices to trade counterfeit money for real currency, cases shall be filed to prosecute the party (parties) concerned for the total face value of over CNY2, 000 or over 200 pieces of counterfeit money.

Article 22 [Cases of holding or using counterfeit money (Article 172 of the Criminal Law)] In case of knowingly holding or using counterfeit money, cases shall be filed to prosecute the party (parties) concerned for the total face value of over CNY4, 000 or over 400 pieces of counterfeit money.

Article 23 [Cases of altering money (Article 173 of the Criminal Law)] In case of act of altering money, cases shall be filed to prosecute the party (parties) concerned for the total face value of over CNY2, 000 or over 200 pieces of counterfeit money.

Article 24 [Cases of setting up financial institutions without due approval (Item 1, Article 174 of the Criminal Law)] In case of setting up financial institutions without due approval of the state competent authorities concerned, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. To set up without due approval commercial banks, securities exchanges, futures exchanges, securities companies, futures companies, insurance companies or other financial institutions; or
2. To set up without due approval preparatory organizations for establishment of commercial banks, securities exchanges, futures exchanges, securities companies, futures companies, insurance companies or other financial institutions.

Article 25 [Cases of forging, altering, or transferring the business licenses or approval certificates of financial institutions (Item 2, Article 174 of the Criminal Law)] In case of forging, altering, or transferring the business licenses or other approval certificates of commercial banks, securities exchanges, futures exchanges, securities companies, futures companies, insurance companies or other financial institutions, cases shall be filed to prosecute the party (parties) concerned.

Article 26 [Cases of re-lending loan money to others at a high interest rate (Article 175 of the Criminal Law)] In case of re-lending loan money to others at a high interest rate, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. Illegal gains from the re-lending at a high interest rate are over CNY100, 000; or
2. Although the aforesaid standard is not reached, the violator re-lends loan money to others at a high interest rate after being imposed on administrative sanctions for such re-lending.

Article 27 [Cases of obtaining loans, acceptance of bills or financial bills by fraud (the first meaning of Article 175 of the Criminal Law)] In case of obtaining by fraud loans, acceptance of bills, letter of credit, guarantee, etc. of banks or other financial institutions, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. The amount of loans, acceptance of bills or letter of credit, guarantee, etc. obtained by fraud is over CNY1, 000, 000;
2. Loans, acceptance of bills, letter of credit, guarantee, etc. are obtained by fraud, causing direct economic loss of over CNY200, 000 to banks or other financial institutions;
3. Although the aforesaid standard is not reached, the violator obtains loans, acceptance of bills, letter of credit, guarantee, etc. by fraud many times; or
4. Other circumstance that cause heavy losses to banks or other financial institutions or of severe nature.

Article 28 [Cases of taking deposits from people illegally (Article 176 of the Criminal Law)] In case of drawing deposits from people illegally or doing so in a disguised way, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. For individuals, the amount of deposits drawn from people illegally or in a disguised way is over CNY200, 000, while for units, the amount is over CNY1, 000, 000;
2. For individuals, the number of households from which deposits are drawn from illegally or in a disguised way is over 30, while for units, the number is over 150;
3. For taking deposits from people illegally or doing so in a disguised way by individuals, cause direct economic losses of over CNY100, 000 to depositors; while for drawing deposits from people illegally or doing so in a disguised way by units, the direct economic loss is over CNY500, 000;
4. Cause adverse social influence; or
5. Other circumstance under which the financial order is severely disturbed.

Article 29 [Cases of forging or altering financial bills (Article 177 of the Criminal Law)] In case of forging or altering financial bills, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. In case of forging or altering bills of exchange, promissory notes or checks, or forging or altering commission payment vouchers, transfer vouchers, bank certificates of deposit and other bank settlement documents, or forging or altering letters of credit or accompanying vouchers or documents, the total face value is over CNY10, 000 or the quantity is over 10 pieces; or
2. More than 1 piece of credit card is forged or more than 10 pieces of blank credit cards are forged.

Article 30 [Cases of obstructing administration of credit cards (the first meaning of Item 1, Article 177 of the Criminal Law)] In case of obstructing administration of credit cards, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. Knowingly holding or transporting forged credit cards;
2. Knowingly holding or transporting forged blank credit cards pieces of which accumulate to more than 10;
3. Illegally holding others' credit cards pieces of which accumulate to more than 5;
4. Defrauding credit cards by using false identity certificates; or
5. Selling, buying or provide others forged credit cards or credit cards defrauded by using false identification certificates.
Defrauding credit cards by using others' ID cards, military officer certificates, soldier cards, Hong Kong and Macao residents traveling to the mainland passes, Mainland Travel Permit for Taiwan Residents, passports and other identity certificates in contrary to their wishes or by using forged or altered identity certificates shall be deemed as "defrauding credit cards by using false identity certificates".

Article 31 [Cases of stealing, buying or illegally providing credit cards information (the first meaning of Item 1, Article 177 of the Criminal Law)] In case of stealing, buying or illegally providing others' credit cards information, which is enough for forging tradable credit cards or enough for others to trade in the name of card holder, cases shall be filed to prosecute the party (parties) concerned for over one card concerned.

Article 32 [Cases of forging or altering treasury negotiable securities issued by the state (Item 1, Article 178 of the Criminal Law)] In case of forging or altering treasury negotiable securities or other negotiable securities issued by the state, cases shall be filed to prosecute the party (parties) concerned for the total face value of over CNY2, 000.

Article 33 [Cases of forging or altering stocks or, company or enterprise bonds (Item 2, Article 178 of the Criminal Law)] In case of forging or altering stocks or, company or enterprise bonds, cases shall be filed to prosecute the party (parties) concerned for the total face value of over CNY5, 000.

Article 34 [Cases of issuing stocks or, company or enterprise bonds without due approval (Article 179 of the Criminal Law)] In case of issuing stocks or, company or enterprise bonds without due approval of the sate competent authorities concerned, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. The amount of issuance is over CNY500, 000;
2. Although the aforesaid standard is not reached, more than 30 persons buy the stocks or, company or enterprise bonds issued without due approval;
3. It is impossible to repay or return back promptly; or
4. Other circumstances with serious consequences or of severe nature.

Article 35 [Cases of conducting insider trading or leaking inside information (Item 1, Article 180 of the Criminal Law)] If individuals or units knowing or illegally obtaining inside information of securities or futures trade buy or sell securities, or carry out futures trade relevant to such inside information, or leak such information, or express or imply others to carry out the aforesaid trades prior to the release of information of securities issuance, securities or futures trade or other information having major impact on securities or futures trade prices, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. Accumulative delivery amount of securities is over CNY500, 000;
2. Accumulative amount of deposits occupied for futures trade is over CNY300, 000;
3. Accumulative amount of profits or loss avoided is over CNY150, 000;
4. Doing insider trading or leaking insider information many times; or
5. Other circumstance of severe nature.

Article 36 [Cases of trading by utilizing unpublicized information (Item 4, Article 180 of the Criminal Law)] If practitioner in stock and futures exchanges, securities companies, futures companies, fund management companies, commercial banks, insurance companies and other financial institutions and staff of relevant regulatory authorities or industry associations utilize unreleased information other than insider information obtained by advantages of their offices to carry out securities or futures trade relevant to such information, or express or imply others to carry out relevant trades, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. Accumulative delivery amount of securities is over CNY500, 000;
2. Accumulative amount of deposits occupied for futures trade is over CNY300, 000;
3. Accumulative amount of profits or loss avoided is over CNY150, 000;
4. Carry out trades many times by using unreleased information other than insider information; or
5. Other circumstance of severe nature.

Article 37 [Cases of fabricating or disseminating false information of securities or futures trade (Item 1, Article 181 of the Criminal Law)] In case of disturbing securities or futures trade markets by fabricating or disseminating false information of securities or futures trade, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. Accumulative amount of profits or loss avoided is over CNY50, 000;
2. Cause direct economic loss of over CNY50, 000 to investors;
3. Cause trade prices and amount to abnormally fluctuate;
4. Although the aforesaid standards are not reached, the violator fabricates and disseminates false information impacting securities or futures trade many times; or
5. Other circumstance that cause severe consequences.

Article 38 [Cases of tricking investors into buying or selling securities or futures contracts (Item 2, Article 181 of the Criminal Law)] If practitioners of securities and futures exchanges, securities companies and futures companies, or officers of securities association, futures association or securities or futures regulatory authorities intentionally provide false information or forger, alter, destroy trade records to trick investors into buying or selling securities or futures contracts, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. Accumulative amount of profits or loss avoided is over CNY50, 000;
2. Cause direct economic loss of over CNY50, 000 to investors;
3. Cause trade prices and amount to abnormally fluctuate;
4. Other circumstances that cause severe consequences.

Article 39 [Cases of manipulating securities or futures markets (Article 182 of the Criminal Law)] In case of manipulating securities or futures market, cases shall be filed to prosecute the parties being suspected of involving in any of the following suspect circumstances:
1. The violator, either on one's own or by conspiring with other people, takes or actually controls circulating shares of any kind of securities accounting for more than 30 percent of such securities circulating actually, and jointly or continuously sells or buys shares, within 20 consecutive trading days, accumulating to more than 30 percent of the total trade volume of the same period;
2. The violator, either on one's own or by conspiring with other people, takes or actually controls futures contracts exceeding 50 percent of the position restricted by the futures exchange, and jointly or continuously sells or buys futures contracts, within 20 consecutive trading days, accumulating to more than 30 percent of the total trade volume of the same period;
3. The violator colludes with others to trade securities or futures contracts with each other in the prior stipulated time, price and means, and the trade volume within 20 trading days of such securities or futures contracts accumulates to more than 20 percent of the total trade volume of such securities or futures contracts in the same period;
4. The violator trades securities among accounts it actually controls, or buys and sells futures contracts by taking itself as the counterparty, and the trade volume within 20 trading days of such securities or futures contracts accumulates to more than 20 percent of the total trade volume of such securities or futures contracts in the same period;
5. The violator, either on one's own or by conspiring with other people, consecutively declares for buying or selling the same securities or futures contracts in the current day and withdraws declaration prior to trade completion, and the withdrawn volume accounts for more than 50 percent of the total declaration volume of such securities or futures contracts in the current day;
6. Listed company, its directors, supervisors, senior managers, actual controller, holding shareholders or other affiliated parties, either on one's own or by conspiring with others, manipulate securities trade prices or volume by advantage of information dominance;
7. Securities companies, securities investment consulting institutions, professional intermediary institutions or their staff, in violation of relevant provisions of prohibitory nature, buy or sell or hold relevant securities or give public comment, forecasting or investment advices to securities or the issuer or listed company so as to solicit interests from trade of such securities, and the circumstances are serious; or
8. Other circumstance of severe nature.

Article 40 [Cases of using trust properties in breach of faith (the first meaning of Item 1, Article 185 of the Criminal Law)] If commercial banks, securities exchanges, futures exchanges, securities companies, futures companies, insurance companies or other financial institutions, in contrary to fiduciary obligations, use clients' funds or other consignment or trust properties without due authorization, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. Amount of clients' funds or other consignment or trust properties used by the violator without due authorization is over CNY300, 000;
2. Although the aforesaid standards are not reached, the violator use clients' funds or other consignment or trust properties without due authorization many times or several clients' funds or other consignment or trust properties are used without due authorization; or
3. Other circumstance of severe nature.

Article 41 [Cases of illegally using funds (the first meaning of Item 2, Article 185 of the Criminal Law)] If social security fund management institutions, housing provident fund management institutions and other public fund management institutions, and insurance companies, insurance asset management companies and securities invest fund management companies use funds in violation of the state provisions, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. Amount of funds used in violation of the state provisions is over CNY300, 000;
2. Although the aforesaid standard is not reached, the violator use funds in violation of the state provisions many times; or
3. Other circumstance of severe nature.

Article 42 [Cases of illegally granting loans (Article 186 of the Criminal Law)] If banks or other financial institutions or their employees extend loans in violation of the state provisions, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. The amount of loans illegally extended is over CNY1, 000, 000; or
2. The illegal extension of loans causes direct economic loss of over CNY200, 000.

Article 43 [Cases of keeping off-balance after abstracting clients' capitals (Article 187 of the Criminal Law)] If banks or other financial institutions or their employees keep off-balance capitals abstracted from clients, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. The amount of capitals from clients kept off-balance is over CNY1, 000, 000; or
2. Keeping off-balance capitals abstracted from clients incurs direct economic loss of over CNY200, 000.

Article 44 [Cases of illegally issuing financial bills (Article 188 of the Criminal Law)] If banks or other financial institutions and their staff issue letter of credit, or other guarantees, bills, certificates of deposit, credit certificates in violation of provisions, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. The violator issues letter of credit, or other guarantees, bills, certificates of deposit, credit certificates in violation of provisions, the amount of which is over CNY1, 000, 000;
2. The violator issues letter of credit, or other guarantees, bills, certificates of deposit, credit certificates in violation of provisions, which causes direct economic loss of over CNY200, 000;
3. The violator issues letter of credit, or other guarantees, bills, certificates of deposit, credit certificates in violation of provisions many times;
4. The violator accepts bribes and issues letter of credit, or other guarantees, bills, certificates of deposit, credit certificates in violation of provisions; or
5. Other circumstances of severe nature.

Article 45 [Cases of accepting, making payment for, or standing guarantee for illegal bills (Article 189 of the Criminal Law)] If banks or other financial institutions and their staff accept, pay of provide security for bills violating law of negotiable instruments in bill businesses, which causes direct economic loss of over CNY200, 000, cases shall be filed to prosecute the party (parties) concerned.

Article 46 [Cases of evading the state control of foreign exchange (Article 190 of the Criminal Law)] If companies, enterprises or other units, in violation of the state provisions, deposit foreign exchange overseas without due approval or illegally transfer domestic foreign exchange overseas, cases shall be filed to prosecute the party (parties) concerned for a single transaction of over USD2, 000, 000 or accumulative amount over USD5, 000, 000.

Article 47 [Cases of defrauding foreign exchange (Article 1 of the Decisions of the Standing Committee of the National People's Congress on Punishment of foreign exchange purchase by fraud, evasion of state control of foreign exchange and illegal buying and selling of foreign exchange)] In respect of purchasing foreign exchange by fraud and the amount is over USD500, 000, cases shall be filed to prosecute the party (parties) concerned.

Article 48 [Cases of money laundering (Article 191 of the Criminal Law)] Cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances, if the violator commit any of the following acts to cover up or withhold the source or nature of what it knows is obtained from drug crime and mafia-style organized crime, terrorist crimes, smuggling, corruption and bribery, destruction of the financial management order, crime and financial fraud and gains obtained through such crimes:
1. Providing capital accounts;
2. Helping convert properties into cash, financial bills or negotiable securities;
3. Assisting capital transfer through account transfer or other forms of settlement;
4. Helping remit capitals overseas; or
5. Adopting other methods to cover up or conceal the sources and nature of proceeds and incomes of crime.

Article 49 [Cases of fraud in raising funds (Article 192 of the Criminal Law)] In case of illegally raising funds through fraudulent means for the purpose of illegal possession, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. For individuals, the amount illegally raised is over CNY100, 000; and
2. For units, the amount illegally raised is over CNY500, 000.

Article 50 [Cases of fraud in obtaining loans (Article 193 of the Criminal Law)] If the violator defrauds loans from banks or other financial institutions for the purpose of illegal possession, cases shall be filed to prosecute the party (parties) concerned for the amount of fraud over CNY20, 000.

Article 51 [Cases of fraud in financial bills (Item 1, Article 194 of the Criminal Law)] In respect of fraud in financial bills, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. For individuals, the amount of fraud is over CNY10, 000; and
2. For units, the amount of fraud is over CNY100, 000.

Article 52 [Cases of fraud in financial vouchers (Item 2, Article 194 of the Criminal Law)] In case of fraud by using forged or altered commission payment vouchers, transfer vouchers, bank certificates of deposit and other bank settlement vouchers, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. For individuals, the amount of fraud is over CNY10, 000; and
2. For units, the amount of fraud is over CNY100, 000.

Article 53 [Cases of fraud in letter of credit (Article 195 of the Criminal Law)] In case of fraud in letter of credit, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. Using forged or altered letter of credit or associated vouchers or documents;
2. Using nullified letter of credit;
3. Defrauding letter of credit; or
4. Carrying out letter of credit fraud in other means.

Article 54 [Cases of fraud in credit cards (Article 196 of the Criminal Law)] In case of fraud in credit cards, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. The violator uses forged credit cards, or use cards defrauded by using false identity certificates, or use voided cards, or use others' cards in their name to carry out fraud activities, amount of which is over CNY5, 000; or
2. The violator overdraws with ill intention over CNY10, 000.
For the purpose of these Provisions, "over-withdrawing with ill intention" means the holder of credit cards withdraws beyond prescribed amount or time limit for the purposes of illegal possession and fails to repay within 3 months upon urged by the card issuer two times.
In case of over-withdrawing with ill intention of an amount of more than CNY10, 000 but less than CNY100, 000, where all the principal and interest thereof have been repaid before public security authorities file a case and the circumstance is notably minor, no party (parties) concerned need to be prosecuted criminally.

Article 55 [Cases of fraud in negotiable securities (Article 197 of the Criminal Law)] In case of using forged or altered treasury bills or other negotiable securities issued by the state to engage in fraud and the amount is over CNY10, 000, cases shall be filed to prosecute the party (parties) concerned.

Article 56 [Cases of fraud in insurances (Article 198 of the Criminal Law)] In respect of fraud in insurance, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. In case of individuals' fraud in insurance, the amount is over CNY10, 000; or
2. In case of units' fraud in insurance, the amount is over CNY50, 000.

Article 57 [Cases of evading taxes (Article 201 of the Criminal Law)] In respect of evading tax payment, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. Taxpayers, who make false tax returns by deception or concealment or fail to make tax returns and evade tax over CNY50, 000 accounting for more than 10 percent of various taxes payable, fail to pay tax payable or overdue fine upon notice of recovery legally issued by tax authorities or refuse administrative sanctions;
2. Taxpayers, who have suffered, within 5 years, criminal penalties or administrative sanctions imposed by tax authorities two times for evading tax, evade tax again over CNY50, 000 accounting for more than 10 percent of various taxes payable; or
3. Withholders fail to pay or underpay tax, over CNY50, 000, which they have withheld or collected by deception or concealment.
If taxpayers pay tax payable or overdue fine, or accept administrative sanctions after public security authorities have filed the cases, prosecution of criminal liabilities shall not be influenced thereby.

Article 58 [Cases of refusing payment of taxes (Article 202 of the Criminal Law)] In case of refusing tax payment in violent or threatening means, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. Slight injury or other heavier injury is incurred to tax officers;
2. The violator refuses paying tax by threatening life, health, properties, etc of tax officers and their relatives or friends;
3. The violator refuses tax by assembling a crowd; or
4. Other circumstance under which tax payment is refused in violent or threatening means.

Article 59 [Cases of evading recovery of owed taxes (Article 203 of the Criminal Law)] If Taxpayers fail to settle payable taxes and transfer or conceal property resulting in tax organs being unable to recover the owed taxes of over CNY10, 000, cases shall be filed to prosecute the party (parties) concerned.

Article 60 [Cases of defrauding export tax refunds (Item 1, Article 204 of the Criminal Law)] In case of using false export reports or other fraudulent means to defraud state export tax refunds over CNY50, 000, cases shall be filed to prosecute the party (parties) concerned.

Article 61 [Cases of falsely issuing exclusive value-added tax invoices or invoices to defraud export tax refunds or to offset taxes (Article 205 of the Criminal Law)] In case of falsely issuing exclusive value-added tax invoices or other invoices to defraud export tax refunds or to offset taxes, cases shall be filed to prosecute the party (parties) concerned if the falsely issued exclusive tax amount is over CNY10, 000 or tax loss of over CNY5, 000 is caused to the state.

Article 62 [Cases of forging or selling forged exclusive value- added tax invoices (Article 206 of the Criminal Law)] In case of forging or selling forged exclusive value-added tax invoices over 25 pieces or of face value accumulated to CNY100, 000, cases shall be filed to prosecute the party (parties) concerned.

Article 63 [Cases of illegally selling exclusive value-added tax invoices (Article 207 of the Criminal Law)] In case of illegally selling exclusive value-added tax invoices over 25 pieces or of face value accumulated to CNY100, 000, cases shall be filed to prosecute the party (parties) concerned.

Article 64 [Cases of illegally purchasing exclusive value-added tax invoices or forged exclusive value-added tax invoices (Item 1, Article 208 of the Criminal Law)] In case of illegally buying exclusive value-added tax invoices or forged exclusive value-added tax invoices over 25 pieces or of face value accumulated to CNY100, 000, cases shall be filed to prosecute the party (parties) concerned.

Article 65 [Cases of illegally manufacturing or selling illegally manufactured invoices usable for defrauding export tax refunds or offsetting taxes (Item 1, Article 209 of the Criminal Law)] In case of forging or illegally manufacturing or selling forged or illegally manufactured invoices usable for defrauding export tax refunds or offsetting taxes over 50 pieces or of face value accumulated to CNY200, 000, cases shall be filed to prosecute the party (parties) concerned.

Article 66 [Cases of illegally manufacturing or selling illegally manufactured invoices (Item 2, Article 209 of the Criminal Law)] In case of forging or illegally manufacturing or selling forged or illegally manufactured invoices that possess no functions of defrauding export tax refunds or offsetting taxes over 100 pieces or of face value accumulated to CNY400, 000, cases shall be filed to prosecute the party (parties) concerned.

Article 67 [Cases of illegally selling invoices for defrauding export tax refunds or offsetting taxes (Item 3, Article 209 of the Criminal Law)] In case of illegally selling invoices, other than exclusive value-added tax invoices, usable for defrauding export tax refunds or offsetting taxes over 50 pieces or of face value accumulated to CNY200, 000, cases shall be filed to prosecute the party (parties) concerned.

Article 68 [Cases of illegally selling invoices (Item 4, Article 209 of the Criminal Law)] In case of illegally selling general invoices over 100 pieces or of face value accumulated to CNY400, 000, cases shall be filed to prosecute the party (parties) concerned.

Article 69 [Cases of counterfeiting registered trademarks (Article 213 of the Criminal Law)] In case of using a trademark same to a registered trademark on the same type of commodities without licensing by the register trademark owner, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. Amount of illegal operation is over CNY50, 000 or illegal gains are over CNY30, 000;
2. For counterfeiting more than 2 registered trademarks, the amount of illegal operation is over CNY30, 000 or illegal gains are over CNY20, 000; or
3. Other circumstances of severe nature.

Article 70 [Cases of selling goods bearing faked registered trademarks (Article 214 of the Criminal Law)] In case of knowingly selling commodities bearing a counterfeited registered trademark, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. The sales amount is over CNY50, 000;
2. Value of goods that have not been sold is over CNY150, 000; or
3. The sales amount plus value of goods that have not been sold is over CNY150, 000, although the sales amount is less than CNY50, 000.

Article 71 [Cases of illegally manufacturing or selling illegally manufactured identifications of registered trademarks (Article 215 of the Criminal Law)] In case of forging or manufacturing without authority identifications of other's registered trademark or selling identifications of registered trademark forged or manufactured without authorization, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. The violator forges or manufactures, without due authority, identifications of a registered trademark or sell those forged or manufactured without due authority over 20, 000 pieces, or the amount of illegal operation thereof is over CNY50, 000, or illegal gains therefrom are over CNY30, 000;
2. The violator forges or manufactures, without due authority, identifications of more than two registered trademarks or sell those forged or manufactured without due authority over 10, 000 pieces, or the amount of illegal operation thereof is over CNY30, 000, or illegal gains therefrom are over CNY20, 000; or
3. Other circumstances of severe nature.

Article 72 [Cases of counterfeiting patents (Article 216 of the Criminal Law)] In case of counterfeiting other's patent, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. Amount of illegal operation is over CNY200, 000, or illegal gains are over CNY100, 000;
2. Cause direct economic loss of over CNY500, 000 to the patentee;
3. For counterfeiting more than two patents, the amount of illegal operation is over CNY100, 000, or illegal gains are over CNY500, 000; or
4. Other circumstances of severe nature.

Article 73 [Cases of infringing on trade secrets [(Article 219 of the Criminal Law)] In case of infringing on trade secrets, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. Cause loss of over CNY500, 000 to the trade secret holders;
2. Illegal gains from infringing on trade secrets are over CNY500, 000;
3. Lead the trade secret holders to be bankrupt; or
4. Other circumstances under which heavy losses is caused to the trade secret holders.

Article 74 [Cases of impairing commercial reputation or commodity reputation (Article 221 of the Criminal Law)] In case of fabricating and spreading falsified information to impair other people's commercial reputation or commodity reputation, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. Cause direct economic loss of over CNY500, 000 to others;
2. Although the aforesaid standard is not reached, the violator falls within any of the following circumstances:
A. Publicly harming others' commercial reputation or commodity reputation by using internet or other media; or
B. Cause companies or enterprises to stop businesses or production, or to be bankrupt. Or
3. Other circumstances under which heavy losses is caused to others or other circumstances of severe nature.

Article 75 [Cases of fake advertisements (Article 222 of the Criminal Law)] If any advertisement owner, advertising agency, or advertisement carrier takes the advantage of advertising to give false publicity of a commodity or service in violation of the state provisions, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. Amount of illegal gains is over CNY100, 000;
2. Cause direct economic loss of over CNY50, 000 to a single consumer, or cause accumulatively direct loss of over CNY200, 000 to several consumers;
3. The violator carries out false advertising in the name of preventing or controlling emergencies, which cheats many people and generates illegal gains of over CNY30, 000;
4. Although the aforesaid standards are not reached, the violator carries out false advertising again after having been imposed on administrative sanctions over two times for false advertising within 2 years;
5. Cause personal injury or disability; or
6. Other circumstance of severe nature.

Article 76 [Cases of colluding to submit tenders (Article 223 of the Criminal Law)] If bidders submit tenders in collusion or bidders and tenders collude in bids, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. Legal rights and interests of tenders, bidders or the state, collectives or citizens are harmed, and direct economic loss of over CNY500, 000 is incurred;
2. The illegal gains are over CNY100, 000;
3. Amount of the project winning bid is over CNY2, 000, 000;
4. The violator adopts such illegal means as threatening, deception or providing bribes, etc;
5. Although the aforesaid standards are not reached, the violators collude to submit tenders again after having been imposed on administrative sanctions over two times for colluding to submit tenders within 2 years; or
6. Other circumstance of severe nature.

Article 77 [Cases of fraud through executing contracts (Article 224 of the Criminal Law)] In case of defrauding the counterparty's funds or properties over CNY20, 000 for the purpose of illegal possession in the processes of signing or performing contracts, cases shall be filed to prosecute the party (parties) concerned.

Article 78 [Cases of organizing or leading pyramid selling activities (the first meaning of Article 224 of the Criminal Law)] If any person is suspected of organizing or leading pyramid selling activities, under the guise of promoting commodities, providing service or other operation activities, to require participants to pay charges or purchase commodities for access, structure levels for participants in a certain order, directly or indirectly take the number of persons persuaded to participate in the pyramid selling activities as the grounds for calculating remunerations or bonus, tempt or threaten participants to persuade others to participate in the pyramid selling activities, defraud money and properties, and disturb social order, cases shall be filed to prosecute the organizer(s) and the leader(s) who are suspected to have organized and led over 30 participants of 3 levels and more.
For the purpose of this Article, "organizer and leader of pyramid selling activities" means promoter, decision-maker and controller acting organization and leading roles in pyramid selling activities and persons holding such important posts as planning, guidance, arrangement, coordination, etc. or playing key effect in execution of pyramid selling activities.

Article 79 [Cases of illegal operation of businesses (Article 225 of the Criminal Law)] In case of conducting illegal operation of businesses and disturbing market order in violation of the state provisions, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. Illegally manufacturing, storing or selling eatable salt in violation of the state regulations concerning salt administration and disturbing the market order, and falling within any of the following circumstances:
(1) Amount of legal operation of eatable salt is over 20 tons; or
(2) The violator illegally operates eatable salt over 10 tons after having been imposed on administrative sanctions for illegal operation of eatable salt two times.
2. Illegally operating tobacco monopoly commodities in violation of the state regulations concerning tobacco monopoly administration and without approval of competent tobacco monopoly administrative authorities, tobacco monopoly production enterprise license, tobacco monopoly wholesale enterprise license, special tobacco monopoly wholesale enterprise license, tobacco monopoly retail licenses or other license, and falling within any of the following circumstances:
(1) Amount of legal operation is over CNY50, 000, or illegal gains are over CNY20, 000;
(2) Amount of legal operation of cigarettes are over 200, 000 pieces; or
(3) The violator illegally operates tobacco monopoly commodities of amount over CNY30, 000 after having been imposed on administrative sanctions for illegally operating tobacco monopoly commodities more than two times within 3 years.
3. Illegally operating securities, futures or insurance businesses without approval of the sate relevant competent authorities, or illegally engaging in payment and settlement businesses, and falling within any of the following circumstances:
(1) Amount of securities, futures or insurance operated illegally is over CNY300, 000;
(2) Amount of fund payment and settlement carried out illegally is over CNY2, 000, 000;
(3) The violator, in violation of the state regulations, directly pay cash to credit card holders for fictitious trade, price or goods return in case through POS machines in sales places or in other means, and the amount is over CNY1, 000, 000 or cause over CNY200, 000 not to be repaid to financial institutions or loss of over CNY1, 000, 000 is caused to financial institutions; or
(4) Amount of illegal gains is over CNY50, 000.
4. Illegally operating foreign exchange and falling within any of the following circumstances:
(1) The violator buys or sells foreign exchange over USD200, 000 in places other than designated foreign exchange banks and the China Foreign Exchange Trade Center and its branches, or amount of illegal gains is over CNY50, 000;
(2) The violator, as a company, enterprise or other unit, adopt illegal means to or use forged or altered vouchers and commercial bills the violator knows to defraud foreign exchange over USD5, 000, 000 from designated foreign exchange banks for others in violation of relevant foreign trade agency regulations, or amount of illegal gains is over CNY500, 000; or
(3) The violator, as broker, introduces foreign exchange fraud over USD1, 000, 000 or amount of illegal gains is over CNY100, 000.
5. Publishing, printing, copying or issuing illegal publications that seriously harm social order and disturb market order, and falling within any of the following circumstances:
(1) For individuals, amount of illegal operation is over CNY50, 000, while for units, amount of illegal operation is over CNY150, 000;
(2) For individuals, amount of illegal gains is over CNY20, 000, while for units, amount of illegal gains is over CNY50, 000;
(3) For individuals, illegal operation of newspapers is over 5000 potions, journals over 5, 000 books, books over 2, 000 volumes, audio-visual products or electronic publications over 200 pieces (tapes), while for units, illegal operation of newspapers is over 15, 000 potions, journals over 15000 books, books over 5, 000 volumes, audio-visual products or electronic publications over 1, 500 pieces (tapes); or
(4) Although the aforesaid standards are not reached, the violator falls within any of the following circumstances:
A. Publishing, printing, copying or issuing illegal publications again after having been imposed on administrative sanctions for publishing, printing, copying or issuing illegal publications more than two times within 2 years; or
B. Incurring adverse social influence or other severe consequence by publishing, printing, copying or issuing illegal publications.
6. Illegally engaging in publishing, printing, copying or distribution businesses of publications, which seriously disturbing market order, and falling within any of the following circumstances:
(1) For individuals, amount of illegal operation is over CNY150, 000, while for units, amount of illegal operation is over CNY500, 000;
(2) For individuals, amount of illegal gains is over CNY50, 000, while for units, amount of illegal gains is over CNY150, 000;
(3) For individuals, illegal operation of newspapers is over 15, 000 potions, journals over 15, 000 books, books over 5, 000 volumes, audio-visual products or electronic publications over 1, 500 pieces (tapes), while for units, illegal operation of newspapers is over 50, 000 potions, journals over 50, 000 books, books over 15, 000 volumes, audio-visual products or electronic publications over 5, 000 pieces (tapes); or
(4) Although the aforesaid standards are not reached, the violator illegally engages in publishing, printing, copying or distribution businesses of publications again after he/she has been subject to administrative sanctions for illegally engaging in publishing, printing, copying or distribution businesses of publications more than two times within 2 years.
7. Operating international telecommunication businesses or telecommunication businesses relevant to Hong Kong, Macao and Taiwan for profit without due approval by hiring international special lines or privately establishing transfer equipments or in other means, which disturbs telecommunication market administration order, and falling within any of the following circumstances:
(1) Amount of call businesses the violator operates is over CNY1, 000, 000;
(2) Amount of telecommunication charge loss incurred by the violator's operation of answer business is over CNY1, 000, 000;
(3) Although the aforesaid standards are not reached, the violator falls within any of the following circumstances:
A. Illegally operating international telecommunication businesses or telecommunication businesses relevant to Hong Kong, Macao and Taiwan again after having been imposed on administrative sanctions for illegally operating international telecommunication businesses or telecommunication businesses relevant to Hong Kong, Macao and Taiwan more than two times within 2 years; or
B. Incurring other severe consequences by illegally operating international telecommunication businesses or telecommunication businesses relevant to Hong Kong, Macao and Taiwan. Or
8. Engaging in other illegal operation activities and falling within any of the following circumstances:
(1) For individuals, amount of illegal operation is over CNY50, 000 or illegal gains over CNY10, 000;
(2) For units, amount of illegal operation is over CNY500, 000 or illegal gains over CNY100, 000;
(3) Although the aforesaid standards are not reached, the violator carries out the same illegal operation act after having been imposed on administrative sanctions for operating in the same type of illegal operation acts more than two times within 2 years; or
(4) Other circumstance of severe nature.

Article 80 [Cases of illegally transferring or profiteering land use right (Article 228 of the Criminal Law)] In case of illegally transferring and profiteering from land use rights in violation of land administration rules for the purpose of seeking personal gain, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. The violator illegally transfers or profiteers basic farmland over 5 mu;
2. The violator illegally transfers or profiteers cultivated land excluding basic farmland over 10 mu;
3. The violator illegally transfers or profiteers other land over 20 mu;
4. Amount of illegal gains is over CNY500, 000;
5. Although the aforesaid standards are not reached, the violator illegally transfers or profiteers land again after having been imposed on administrative sanctions for illegally transferring or profiteering land; or
6. Other circumstance of severe nature.

Article 81 [Cases of providing fake certificates (Item 1 and Item 2, Article 229 of the Criminal Law)] If a person of intermediary organizations, who is in charge of asset assessment and examination, certificate examination, accounting, auditing, legal services and other duties, intentionally provides false proof certificates, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. Cause direct economic loss of over CNY500, 000 to the state, the public or other investors;
2. Amount of illegal gains is over CNY100, 000;
3. Fictitious amount included in the fake certificates is over CNY1 million and accounts for more than 30 percent of the real amount;
4. Although the aforesaid standards are not reached, the violator falls within any of the following circumstances:
A. Soliciting or illegally accepting others' funds or properties in the process of providing fake certificates;
B. Providing fake certificates again after having been imposed on administrative sanctions for providing fake certificates more than two times within 2 years;
5. Other circumstance of severe nature.

Article 82 [Cases of issuing certificates greatly inconsistent with the facts (Item 3, Article 229 of the Criminal Law)] If a person of intermediary organizations, who is in charge of asset assessment and examination, certificate examination, accounting, auditing, legal services and other duties, is seriously irresponsible and causes serious consequences by issuing certificates greatly inconsistent with the facts, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. Cause direct economic loss of over CNY1 million to the state, public or other investors; or
2. Other circumstances that cause severe consequences.

Article 83 [Cases of avoiding commodity inspection (Article 230 of the Criminal Law)] For violating provisions of the Law on Imported and Exported Commodities Inspection by avoiding commodity inspection and, without authorization, selling and using imported goods or exporting exported goods without having them gone through inspection by commodity inspection authorities as required, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. Cause direct economic loss of over CNY500, 000 to the state, units or individuals;
2. Amount of imported goods avoiding commodity inspection is over CNY3 million;
3. Cause plague to be epidemic or cause disasters or accidents;
4. The violator avoids commodity inspection many times;
5. The violation incurs disputes in international economic trade, which seriously influences the state's foreign trade relations or severely harms the state reputation; or
6. Other circumstance of severe nature.

Chapter III Cases that Infringe on Properties

Article 84 [Cases of taking for oneself by taking advantage offices (Item 1, Article 271 of the Criminal Law)] If employees of companies, enterprises or other units illegally taking the employers' funds or properties for themselves by advantage of offices, cases shall be filed to prosecute the party (parties) concerned for the amount over CNY5, 000 through 10, 000.

Article 85 [Cases of misappropriating funds (Item 1, Article 272 of the Criminal Law)] If personnel of companies, enterprises and other units take advantage of their offices to misappropriate their units' funds for individual use or for lending to others, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. The violator misappropriates capitals of the employer over CNY10, 000 through CNY30, 000 and fails to return back upon the expiry of three months;
2. The violator misappropriates capitals of the employer over CNY10, 000 through CNY30, 000 to carry out operation activities; or
3. The violator misappropriates capitals of the employer over CNY5, 000 through CNY20, 000 to carry out illegal activities.
Under any of the following circumstances, "for individual use" referred to herein shall be deemed:
1. Providing capitals of the employer to the violator himself/herself, his/her relatives or friends or other natural persons;
2. Providing capitals of the employer to other units in his/her personal name; or
3. The violator decides in his/her personal name to provide capitals of the employer to other units and solicits individual interests.

Article 86 [Cases of misappropriating funds and goods for special purposes (Article 273 of the Criminal Law)] In case of misappropriating funds and materials allocated for disaster relief, emergencies, flood control, allowances for disabled servicemen and the families of revolutionary martyrs and servicemen, aid-the-poor programs, resettlement, and social relief, cases shall be filed to prosecute the party (parties) being suspected of involving in any of the following circumstances:
1. Amount of special funds and properties misappropriated is over CNY5, 000;
2. Cause direct economic loss of over CNY50, 000 to the state and people;
3. Although the aforesaid figure is not reached, the violator misappropriates special funds and properties many times, or causes the people suffer serious difficulty of production or living;
4. The violation seriously harms the state reputation or causes adverse social influence; or
5. Other circumstances under which interests of the state of people are seriously harmed.

Supplementary Provisions

Article 87 For the purposes of these Provisions, "many times" refers to more than three times.

Article 88 For the purpose of these Provisions, "although the aforesaid standards are not reached" refers to approaching to the said standards and reaching more than 80 percent of the figure.

Article 89 In respect of offenders of preparation for a crime, attempted offense or suspension of guilty, cases shall be filed to prosecute the party (parties) concerned where it needs to be prosecuted criminally.

Article 90 Cases filing and prosecution standards prescribed herein apply to corresponding unit criminal offence except otherwise prescribed by laws, judicial interpretations or these Provisions.

Article 91 For the purposes of these Provisions, "more than", "over" and the like include the said figure.

Article 92 These Provisions shall come into effect as of the date of issuance. The Provisions of Standards for Prosecuting Economic Criminal Cases (Gong Fa [2001] No. 11) printed and distributed by the Supreme People's Procuratorate and the Ministry of Public Security on April 18, 2001 and the Supplementary Provisions of Standards for Prosecuting Economic Criminal Cases (Gao Jian Hui [2008] No. 2) printed and distributed by the Supreme People's Procuratorate and the Ministry of Public Security on March 5, 2008 shall be repealed simultaneously.