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Terms or Provisions Interpreted Summary Date Adopted Notes
Art. 93, para. 2
(NPC trans.)
listing the circumstances in which members of villagers’ committees or other grassroots rural organizations are deemed “state employees” [国家工作人员] and subject to the Criminal Law’s provisions on embezzlement, misappropriation of public funds, and bribery 2000/4/29 (amended 2009/8/27)
Arts. 228, 342, 410
(NPC trans.)
clarifying the scope of “land management regulations” [土地管理法规] as used in Arts. 228, 342, and 410 and the scope of “land” [土地] as used in Art. 410 2001/8/31 (amended 2009/8/27)
Art. 384, para. 1
(NPC trans.)
broadening the prohibition on misappropriating public funds “for personal use” [归个人使用] to include, among others, personally allowing other individuals to use misappropriated funds 2002/4/28
Art. 294, para. 1
(NPC trans.)
clarifying the meaning of “mafia-like organizations” [黑社会性质的组织] 2002/4/28 codified by the Criminal Law Amendment (VIII), effective May 1, 2011, as Criminal Law Art. 294, para. 5
Art. 313
(NPC trans.)
clarifying that one commits the crime of refusing to comply with a court “judgment” when the judgment is, among others, one that enforces a mediation agreement or an arbitral award; and listing circumstances that amount to “being able to comply [with a court judgment] but refusing to do so” 2002/8/29
Chapter IX
(NPC trans.)
applying Chapter IX of the Criminal Law, which proscribes dereliction of duty by “state organ employees” [国家机关人员], to persons who “perform public duties” [从事公务] at state organs but are not officially classified as “state organ employees” and to those who do so at institutions that are de facto state organs 2002/12/28
“credit card”
(NPC trans.)
clarifying that the term “credit card” [信用卡] means any “electronic payment card” with one or more of the functions of payment, loans, transfer and settlement, and deposit and withdrawal, including debit cards 2004/12/29
“other invoices for export tax rebates or tax offsets”
(NPC trans.)
clarifying that the phrase “other invoices for export tax rebates or tax offsets” [出口退税、提扣税款的其他发票] means all “receipts, payment vouchers, or tax payment receipts” that may be used for export tax rebates or tax offsets, besides special invoices for value-added tax 2005/12/29
provisions on “cultural relics”
(NPC trans.)
clarifying that Criminal Law provisions on “cultural relics” [文物] apply to the “fossils of ancient vertebrates or ancient humans with scientific value” [具有科学价值的古脊椎动物化石、古人类化石] 2005/12/29
Art. 30
($ China Law Translate trans.)
clarifying that entity liability does not extend to a crime that does not specifically allow entity liability, but that the individuals who organize, plan, or the commit the crime must bear criminal responsibility 2014/4/24
Arts. 158–159
($ China Law Translate trans.)
clarifying that the crime of falsely reporting registered capital under Art. 158 and the crime of making a feigned capital contribution or withdrawing contributed capital under Art. 159 apply only to companies subject to the “subscribed capital registration system” [注册资本实缴登记制] under the Company Law [公司法] as amended in 2013 2014/4/24
Art. 266
($ China Law Translate trans.)
clarifying that those who fraudulently obtain social insurance payments or other social security benefits commit the crime of fraud under Art. 266 2014/4/24
Arts. 341, 312
($ China Law Translate trans.)
making clear that (1) those who buy “rare or endangered wild animals under key State protection” and their products for eating or another purpose, when they know or should know their identity, commit the crime of illegal purchasing rare or endangered wild animals under key State protection and their products under Art. 341; and that (2) those who purchase illegal hunted wild animals, when they know or should have known their identity, commit the crime of covering up or concealing criminal proceeds under Art. 312 2014/4/24