国土资源部 农业部


国 土 资 源 部 文件
农 业 部
　
国土资发 [2004] 251 号


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关于抓紧做好基本农田保护检查有关工作的通知

各省、自治区、直辖市国土资源厅（国土环境资源厅、国土资源局、国土资源和房屋管理局、房屋土地资源管理局、规划和国土资源管理局）、农业（农牧、农林）厅（委、局），新疆生产建设兵团国土资源局、农业局：


全国基本农田保护检查工作，在地方各级人民政府的统一领导和有关部门的团结协作下，正按计划、有步骤地顺利开展，并取得明显实效。最近，《国务院关于深化改革严格土地管理的决定》（国发[2004]28号 ，以下简称《决定》）对严格保护基本农田提出了新的更高要求。为认真贯彻落实《决定》精神，全面完成检查工作，实现预期目标，现就基本农田保护检查有关工作通知如下：


一、切实搞好基本农田补划工作，稳定基本农田面积和质量


国务院《决定》和温家宝总理在电视电话会议上讲话中明确指出，基本农田是确保国家粮食安全的基础，必须保证现有基本农田总量不减少，用途不改变，质量不降低。根据各省（区、市）检查的情况和预报的统计数据，一些省（区、市）在基本农田调整划定时未完全落实规划确定的指标；因生态退耕、农业结构调整、非农建设等原因致使基本农田面积有所减少，总体质量有所下降。为稳定基本农田保护面积和质量，各地必须切实做好基本农田补划工作。


按照国土资源部、农业部《关于基本农田保护中有关问题的整改意见》（国土资发[2004]223号，以下简称《整改意见》）的具体要求，未完全落实规划确定的基本农田保护指标的，要采取措施抓紧落实保护指标；基本农田因农业结构调整、非农建设占用和规划调整减少部分必须进行补划；因自然灾害损毁减少部分，要及时复垦或补划。对暂时补划有困难的，要说明原因，制定限期补划方案。各省（区、市）要将基本农田补划工作作为检查工作的重要验收内容，加大对补划工作的指导、督促和检查力度，确保补划工作落到实处。


二、抓紧将现有基本农田落实到地块，设立标志，明确责任


前一阶段，按照各省（区、市）基本农田保护检查工作领导小组办公室主任会议提出的“三个抓紧解决”的要求，各地紧紧围绕基本农田落实到地块、建立标志、签订责任书，抓好基本农田保护基础性工作。按照国务院《决定》关于基本农田必须落实到地块和农户的要求，各地要进一步加强这方面工作，务必在今年年底前将现有基本农田包括能够补划部分，全部落实到地块。


按照《整改意见》的具体要求，为使基本农田落实到地块，要健全基本农田保护档案，做到基本农田图、数与实地相符，不符的要立即纠正；规范设置基本农田保护标志，明确基本农田的位置、面积、地类、四至、责任人等内容；与乡级政府、行政村或村民小组层层签订责任书，落实基本农田保护责任，并将基本农田落实到农户。对通过利用耕地后备资源或者土地开发整理复垦新增加的耕地等途径进行补划的基本农田，要经国土资源和农业部门确认，并要抓紧调整或建立档案资料，设立保护标志，补签责任书。


三、严格把握验收重点和标准，确保检查工作取得实效


检查验收是防止基本农田保护检查工作走过场，确保取得实效的最重要环节，为此，各省（区、市）基本农田保护检查工作领导小组办公室主任会议就检查验收工作进行了部署。检查验收工作要突出重点、统一标准、周密组织、严格要求。根据国务院领导的一系列指示精神和这次检查工作的总体要求，各省（区、市）在对地（市）、市（县）检查验收时，要重点对以下工作进行验收：是否按要求完成了基本农田补划工作，并进行了确认；是否将基本农田落实到了地块，设立标志，明确责任；是否按要求查清了基本农田面积和质量变化情况，统计数据真实准确；是否按要求对基本农田保护基础性工作中存在的问题进行了整改，做到了制度健全、管理规范；是否依法对违法占用基本农田案件进行了查处，做到了违法必究、执法必严；基本农田保护检查工作是否做到了人员、机构、责任、资金“四落实”。


各地在检查验收过程中特别要认真复核统计数据，进行数据分析。汇总上报的数据应当真实、准确、全面地反映各地基本农田保护的实际状况，不得瞒报漏报，不得为达到基本农田保护指标，弄虚作假，人为编造数据搞数据平衡。各省（区、市）要组织对各地的上报数据进行抽查，抽查要到实地，对照基本农田保护图件、表册和农户责任书或土地承包合同进行，确保数据的真实性。统计数据和分析报告要在2004年12月上旬以省级检查办的名义报全国基本农田保护检查工作领导小组办公室。


四、认真搞好检查总结工作，研究建立基本农田保护的长效机制


在检查验收之后，各地要认真做好基本农田保护检查的总结工作，全面总结基本农田保护工作的经验，客观分析基本农田数量和质量变化情况，找出工作中存在的突出问题，进一步研究提出加强基本农田保护的整改措施和长效机制。对未达到验收标准的地区，应要求限期整改，并重新组织验收。全国基本农田保护检查工作领导小组办公室将组织对部分省（区、市）进行抽查，具体抽查时间和省份另行通知。通过抽查，对基本农田保护检查工作先进的省（区、市）要通报表扬；对工作完成不好，存在弄虚作假行为的省（区、市）要通报批评。对未按要求在今年年底前将基本农田落实到地块的，按照《关于完善农用地转用和土地征收审查报批工作的意见》（国土资发[2004]237号）规定，将暂停下达2005年度农用地转用计划指标，暂停农用地转用和土地征收报批。


在对各地进行检查验收和搞好总结工作的基础上，各省（区、市）要抓紧起草总结报告。总结报告要如实反映基本农田保护检查工作组织领导、基本农田保护基础性工作、基本农田的保护和建设现状、基本农田数量和质量变化和原因、检查中发现的问题以及纠正和整改、基本农田补划情况或限期补划方案、违法行为的查处、基本农田保护工作中存在的问题及原因分析、下一步建立基本农田保护长效机制的措施等内容，做到重点突出，数据翔实、真实，分析问题客观准确，建议意见合理可行。总结报告应在2004年12月中旬前完成，按照“国发明电[2004]1号”要求，以省（区、市）人民政府的名义报国务院，同时抄报国土资源部和农业部。



二OO四年十一月十八日


全国人民代表大会常务委员会


全国人民代表大会常务委员会关于惩治偷税、抗税犯罪的补充规定(附英文)

1992年9月4日第七届全国人民代表大会常务委员会第二十七次会议通过

为了惩治偷税、抗税的犯罪行为，对刑法作如下补充规定：
一、纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，在帐簿上多列支出或者不列、少列收入，或者进行虚假的纳税申报的手段，不缴或者少缴应纳税款的，是偷税。偷税数额占应纳税额的百分之十以上并且偷税数额在一万元以上的，或者因偷税被税务机关给予二次行政处罚
又偷税的，处三年以下有期徒刑或者拘役，并处偷税数额五倍以下的罚金；偷税数额占应纳税额的百分之三十以上并且偷税数额在十万元以上的，处三年以上七年以下有期徒刑，并处偷税数额五倍以下的罚金。
扣缴义务人采取前款所列手段，不缴或者少缴已扣、已收税款，数额占应缴税额的百分之十以上并且数额在一万元以上的，依照前款规定处罚。
对多次犯有前两款规定的违法行为未经处罚的，按照累计数额计算。
二、纳税人欠缴应纳税款，采取转移或者隐匿财产的手段，致使税务机关无法追缴欠缴的税款，数额在一万元以上不满十万元的，处三年以下有期徒刑或者拘役，并处欠缴税款五倍以下的罚金；数额在十万元以上的，处三年以上七年以下有期徒刑，并处欠缴税款五倍以下的罚金。
三、企业事业单位犯第一条、第二条罪的，依照第一条、第二条的规定，判处罚金，并对负有直接责任的主管人员和其他直接责任人员，处三年以下有期徒刑或者拘役。
四、纳税人向税务人员行贿，不缴或者少缴应纳税款的，按照行贿罪追究刑事责任，并处不缴或者少缴的税款五倍以下的罚金。
五、企业事业单位采取对所生产或者经营的商品假报出口等欺骗手段，骗取国家出口退税款，数额在一万元以上的，处骗取税款五倍以下的罚金，并对负有直接责任的主管人员和其他直接责任人员，处三年以下有期徒刑或者拘役。
前款规定以外的单位或者个人骗取国家出口退税款的，按照诈骗罪追究刑事责任，并处骗取税款五倍以下的罚金；单位犯本款罪的，除处以罚金外，对负有直接责任的主管人员和其他直接责任人员，按照诈骗罪追究刑事责任。
六、以暴力、威胁方法拒不缴纳税款的，是抗税，处三年以下有期徒刑或者拘役，并处拒缴税款五倍以下的罚金；情节严重的，处三年以上七年以下有期徒刑，并处拒缴税款五倍以下的罚金。
以暴力方法抗税，致人重伤或者死亡的，按照伤害罪、杀人罪从重处罚，并依照前款规定处以罚金。
七、对犯本规定之罪的，由税务机关追缴不缴、少缴、欠缴、拒缴或者骗取的税款。对依法免予刑事处罚的，除由税务机关追缴不缴、少缴、欠缴、拒缴或者骗取的税款外，处不缴、少缴、欠缴、拒缴或者骗取的税款五倍以下的罚款。
八、本规定自1993年1月1日起施行。

SUPPLEMENTARY PROVISIONS OF THE STANDING COMMITTEE OF THE NATIONALPEOPLE'S CONGRESS CONCERNING THE IMPOSITION OF PUNISHMENTS IN RESPECT OFOFFENSES OF TAX EVASION AND REFUSAL TO PAY TAX

(Standing Committee, National People's Congress: 4 September 1992)

Whole Doc.
With a view to imposing punishments in respect of offenses of tax
evasion and refusal to pay tax, the relevant supplementary provisions to
the Criminal Law have been formulated as follows:
1. "Evasion of tax" means that a taxpayer fails to pay or underpays
the amount of tax payable through the adoption of the means of forging,
revising, concealing or destroying accounting books or supporting vouchers
for the accounts without authorization, or of overstating expenses or not
stating or understating income in accounting books, or of filing
fraudulent tax returns. Where the amount of tax evaded accounts for more
than ten percent of the amount of tax payable and is over Renminbi 10000
Yuan, or where the taxpayer evades tax again after having been subject to
administrative sanctions imposed by the tax authorities twice by reason of
tax evasion, the taxpayer shall be subject to imprisonment or confinement
with hard labour for a term of not more than three years as well as a fine
of not more than five times the amount of tax evaded. Where the amount of
tax evaded accounts for more than thirty percent of the amount of tax
payable and is over Renminbi 100000 Yuan, the taxpayer shall be subject to
imprisonment for a term of over three years but not more than seven years
as well as a fine of not more than five times the amount of tax evaded.
Where a withholding agent fails to pay or underpays the tax which has
been withheld or collected through the adoption of the means specified in
the preceding Paragraph, and where the amount of tax evaded accounts for
more than ten percent of the amount of tax payable and is over Renminbi
10000 Yuan, a punishment shall be imposed on the withholding agent in
accordance with the provisions stipulated in the preceding Paragraph.
Where the illegal acts specified in the preceding two Paragraphs have
been committed several times and no punishment has been imposed, a
punishment shall be imposed based on the accumulated amounts.
2. Where a taxpayer who has failed to pay the amount of tax payable
adopts the means of transferring or concealing the property, resulting in
failure on the part of the tax authorities to pursue the payment of the
tax in arrears, and where the amount of the tax in arrears is over
Renminbi 10000 Yuan but under Renminbi 100000 Yuan, the taxpayer shall be
subject to imprisonment or confinement with hard labour for a term of not
more than three years as well as a fine of not more than five times the
amount of tax in arrears. Where the amount of tax in arrears is over
Renminbi 100000 Yuan, the taxpayer shall be subject to imprisonment for a
term of over three years but not more than seven years as well as a fine
of not more than five times the amount of tax in arrears.
3. Where an enterprise or institution commits the offenses specified
in Articles 1 or 2 hereof, a fine shall be imposed on the enterprise or
institution in accordance with the provisions set forth in Articles 1 or 2
hereof, and the persons in charge and other personnel who assume direct
responsibility shall be subject to imprisonment or confinement with hard
labour for a term of not more than three years.
4. Where a taxpayer offers a bribe to tax officials and fails to pay
or underpays the amount of tax payable, an investigation into the criminal
liabilities of the taxpayer shall be conducted based on an offense of
bribery, and the taxpayer shall be subject to a fine of not more than five
times the amount of tax which has not been paid or underpaid.
5. Where an enterprise or institution fraudulently obtains a tax
refund through the adoption of deceptive means such as fraudulently
declaring the commodities it produces or operates as export goods, and
where the amount of the tax refund which has been fraudulently obtained is
over Renminbi 10000 Yuan, a fine of not more than five times the amount of
the tax refund which has been fraudulently obtained shall be imposed on
the enterprise or institution, and the persons in charge and other
personnel who assume direct responsibility shall be subject to
imprisonment or confinement with hard labour for a term of not more than
three years.
Where an entity or individual other than those as prescribed in the
preceding Paragraph fraudulently obtains a tax refund for export from the
State, an investigation into the criminal liabilities of the entity or
individual shall be conducted based on an offense of fraud, and a fine of
not more than five times the amount of the tax refund which has been
fraudulently obtained shall be imposed on the entity or individual. In
addition to imposing a fine on an entity which has committed the offense
specified in this Paragraph, an investigation into the criminal
liabilities of the persons in charge and other personnel who assume direct
responsibility shall be conducted based on an offense of fraud.
6. "Refusal to pay tax" means the refusal to pay tax by using
violence or menace. A taxpayer who has refused to pay tax shall be subject
to imprisonment or confinement with hard labour for a term of not more
than three years as well as a fine of not more than five times the amount
of tax the taxpayer has refused to pay. Where the case is serious, the
taxpayer shall be subject to imprisonment for a term of over three years
but not more than seven years as well as a fine of not more than five
times the amount of tax the taxpayer has refused to pay.
In the case of refusal to pay tax by using violence which causes a
person to suffer from serious injury or death, a serious punishment shall
be imposed based on an offence of assault or manslaughter, and a fine
shall be imposed in accordance with the provisions set forth in the
preceding Paragraph.
7. Where the offenses specified herein are committed, the tax
authorities shall pursue the payment of the amount of tax which has not
been paid or underpaid, or is in arrears, or a taxpayer has refused to
pay, or has been fraudulently obtained. Where a taxpayer is exempt from
criminal punishment in accordance with the law, the tax authorities shall,
in addition to pursuing the payment of the amount of tax which has not
been paid or underpaid, or is in arrears, or the taxpayer has refused to
pay, or has been fraudulently obtained, shall impose a fine of not more
than five times the amount of tax which has not been paid or underpaid, or
is in arrears, or the taxpayer has refused to pay, or has been
fraudulently obtained.
8. The present provisions shall come into force as of January 1,
1993.