某单位虚假出资则应对此单位处以罚金，并对直接负责的主管人员和其他直接责任人员，处以多少罚款_中华会计网校论坛
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（单选）1、如果某单位虚假出资，未交付或者未按期交付出资的货币或者非货币财产构成犯罪，则应对此单位处以罚金，并对直接负责的主管人员和其他直接责任人员，处以(　　)。　　A、5年以上10年以下有期徒刑或者拘役　　B、虚假出资金额2%以上10%以下的罚金　　C、虚假出资金额5%以上15%以下的罚款　　D、5年以下有期徒刑或者拘役【正确答案】 D　　【答案解析】　　公司的发起人、股东虚假出资，未交付或者未按期交付出资的货币或者非货币财产的，由公司登记机关责令改正，处以虚假出资金额5%以上15%以下的罚款。构成犯罪的，依《刑法》规定追究刑事责任，处5年以下有期徒刑或者拘役，并处或者单位处虚假出资金额2%以上10%以下的罚金。单位犯此罪的，对单位处以罚金，并对直接负责的主管人员和其他直接责任人员，处5年以下有期徒刑或者拘役。
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晨语&于&Tue Jun 02 14:28:12 CST 2015&回复：
确答案】 D　　【答案解析】　　公司的发起人、股东虚假出资，未交付或者未按期交付出资的货币或者非货币财产的，由公司登记机关责令改正，处以虚假出资金额5%以上15%以下的罚款。构成犯罪的，依《刑法》规定追究刑事责任，处5年以下有期徒刑或者拘役，并处或者单位处虚假出资金额2%以上10%以下的罚金。单位犯此罪的，对单位处以罚金，并对直接负责的主管人员和其他直接责任人员，处5年以下有期徒刑或者拘役。
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《新法规速递》电子杂志每日发送法规全文,
《法律图书馆》电子杂志每周发送目录摘要,
【法规标题】最高人民法院关于审理单位犯罪案件对其直接负责的主管人员和其他直接责任人员是否区分主犯、从犯问题的批复
【颁布单位】最高人民法院
【发文字号】法释〔2000〕31号
【颁布时间】
【失效时间】
【法规来源】
最高人民法院关于审理单位犯罪案件对其直接负责的主管人员和其他直接责任人员是否区分主犯、从犯问题的批复 最高人民法院关于审理单位犯罪案件对其直接负责的主管人员和其他直接责任人员是否区分主犯、从犯问题的批复
（日最高人民法院审判委员会第1132次会议通过）
最高人民法院公告
《最高人民法院关于审理单位犯罪案件对其直接负责的主管人员和其他直接责任人员是否区分主犯、从犯问题的批复》已于日由最高人民法院审判委员会第1132次会议通过。现予公布，自日起施行。
最高人民法院关于审理单位犯罪案件对其直接负责的主管人员和其他直接责任人员是否区分主犯、从犯问题的批复
　 （日最高人民法院审判委员会第1132次会议通过）
　 法释〔2000〕31号
　 湖北省高级人民法院：
　 你院鄂高法〔号《关于单位犯信用证诈骗罪案件中对其“直接负责的主管人员”和“其他直接责任人员”是否划分主从犯问题的请示》收悉。经研究，答复如下：
在审理单位故意犯罪案件时，对其直接负责的主管人员和其他直接责任人员，可不区分主犯、从犯，按照其在单位犯罪中所起的作用判处刑罚。
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问答题简答题直接负责的主管人员和其他责任人员的行政责任有哪些？
如果行政机关违反本法规定，不履行法定职责，应当对直接负责的主管人员和其他直接责任人员依法给予处分。
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1.问答题 地方各级人民政府的和有关部门的行政责：1、承担责任的主体为地方各级人民政府和县级以上各级人民政府有关部门。......2.问答题 事故调查报告应当包括下列内容：事故发生的经过和救援情况，事故造成的人员伤亡和直接经济损失，事故发生的原因和事故性质，事故......3.问答题 善后工作计划主要包括救助、补偿、抚慰、抚恤、安置等方面。4.问答题 国务院根据受突发事件影响地区遭受损失的情况，制定扶持该地区有关行业发展的优惠政策。5.问答题 受突发事件影响地区的人民政府开展恢复重建工作需要上一级人民政府支持的，可以向上一级人民政府提出请求。县级以上人民政府统计机构或者有关部门有哪些行为的，对直接负责的主管人员和其他直接责任人员由任免机关或者监察机关依法给予处分？ - 拜泉法院网
　　　　　　　　　　　　
县级以上人民政府统计机构或者有关部门有哪些行为的，对直接负责的主管人员和其他直接责任人员由任免机关或者监察机关依法给予处分？
法官解读：县级以上人民政府统计机构或者有关部门有下列行为之一的，对直接负责的主管人员和其他直接责任人员由任免机关或者监察机关依法给予处分：
&（一）违法公布统计资料的；
&（二）泄露统计调查对象的商业秘密、个人信息或者提供、泄露在统计调查中获得的能够识别或者推断单个统计调查对象身份的资料的；
&（三）违反国家有关规定，造成统计资料毁损、灭失的。
统计人员有前款所列行为之一的，依法给予处分。
地址：黑龙江省齐齐哈尔市拜泉县拜泉镇政府街132号&& 电话：&&
Copyright&2017 版权所有，未经协议授权，禁止下载使用或建立镜像徐虎龙：“直接负责的主管人员和其他直接责任人员”怎么翻译？徐虎龙
徐虎龙 提供 仅供参考：
第七十八条
负有安全生产监督管理职责的部门，要求被审查、验收的单位购买其指定的安全设备、器材或者其他产品的，在对安全生产事项的审查、验收中收取费用的，由其上级机关或者监察机关责令改正，责令退还收取的费用；情节严重的，对直接负责的主管人员和其他直接责任人员依法给予行政处分。
Article 78: Where a Department Responsible for Supervision and
Administration of Safe Production requires work units being
examined or checked before acceptance to purchase safety
equipments, apparatus or other products designated by the
department, or where it charges fees during examination or checking
and acceptance of safe production items, it shall be ordered by the
authority at the level above or the supervisory authority to
rectify the matter and return the fees charged. In serious cases,
the personnel directly responsible and other directly responsible
personnel shall be subjected to administrative penalty in
accordance with the law.
【来源】中国双语法律法规数据库 徐虎龙
第七十九条
承担安全评价、认证、检测、检验工作的机构，出具虚假证明，构成犯罪的，依照刑法有关规定追究刑事责任；尚不够刑事处罚的，没收违法所得，违法所得在五千元以上的，并处违法所得二倍以上五倍以下的罚款，没有违法所得或者违法所得不足五千元的，单处或者并处五千元以上二万元以下的罚款，对其直接负责的主管人员和其他直接责任人员处五千元以上五万元以下的罚款；给他人造成损害的，与生产经营单位承担连带赔偿责任。
Article 79: Where an organization undertaking safety assessment,
certification, testing or inspection issues false certificates and
a criminal offence is constituted, its criminal liability shall be
pursued in accordance with the relevant provisions of the criminal
law. Where a criminal offence is not constituted, the illegal
income shall be confiscated. Where the illegal income is more than
Rmb 5,000, a fine of not less than two times and not more than five
times the illegal income shall be imposed. If there is no illegal
income or the illegal income is less than Rmb 5,000, a fine of not
less than Rmb 5,000 and not more than Rmb 20,000 shall be imposed,
and a fine of not less than Rmb 5,000 and not more than Rmb 50,000
shall be imposed on the personnel directly responsible and other
directly responsible personnel. Where harm on others have been
resulted, it shall assume joint and several liability for
compensation together with the Production Work Unit.
【来源】中国双语法律法规数据库 徐虎龙
第九十二条
有关地方人民政府、负有安全生产监督管理职责的部门，对生产安全事故隐瞒不报、谎报或者拖延不报的，对直接负责的主管人员和其他直接责任人员依法给予行政处分；构成犯罪的，依照刑法有关规定追究刑事责任。
Article 92: Where the relevant local people's government or a
Department Responsible for Supervision and Administration of Safe
Production cover up production safety accidents by failing to
report, misreport or delay reporting them, administrative penalties
shall be imposed on the personnel directly responsible or other
directly responsible personnel in accordance with the law. If a
criminal offence is constituted, the criminal liability shall be
pursued in accordance with the relevant provisions of the criminal
【来源】中国双语法律法规数据库 徐虎龙
第一百七十三条　保险公司、保险资产管理公司、保险专业代理机构、保险经纪人违反本法规定的，保险监督管理机构除分别依照本法第一百六十一条至第一百七十二条的规定对该单位给予处罚外，对其直接负责的主管人员和其他直接责任人员给予警告，并处一万元以上十万元以下的罚款；情节严重的，撤销任职资格或者从业资格。
Article 173: If an insurance company, insurance asset management
company, dedicated insurance agency or insurance brokerage violates
this Law, the insurance regulatory authority shall, in addition to
imposing penalties thereon in accordance with Articles 161 to 172
hereof as applicable, give its supervisors directly in charge and
other directly responsible persons a warning and fine them not less
than Rmb10,000 and not more than Rmb100,000; if the circumstances
are serious, it shall revoke their qualifications for their
positions or their practice qualifications.
【来源】中国双语法律法规数据库 徐虎龙
第一百七十三条　保险公司、保险资产管理公司、保险专业代理机构、保险经纪人违反本法规定的，保险监督管理机构除分别依照本法第一百六十一条至第一百七十二条的规定对该单位给予处罚外，对其直接负责的主管人员和其他直接责任人员给予警告，并处一万元以上十万元以下的罚款；情节严重的，撤销任职资格或者从业资格。
Article 173: If an insurance company, insurance asset management
company, dedicated insurance agency or insurance brokerage violates
this Law, the insurance regulatory authority shall, in addition to
imposing penalties thereon in accordance with Articles 161 to 172
hereof as applicable, give its supervisors directly in charge and
other directly responsible persons a warning and fine them not less
than Rmb10,000 and not more than Rmb100,000; if the circumstances
are serious, it shall revoke their qualifications for their
positions or their practice qualifications.
【来源】中国双语法律法规数据库 徐虎龙
第三十七条　任何单位、个人挪用失业保险基金的，追回挪用的失业保险基金；有违法所得的，没收违法所得，并入失业保险基金；构成犯罪的，依法追究刑事责任；尚不构成犯罪的，对直接负责的主管人员和其他直接责任人员依法给予行政处分。
Article 37 Where any entity or individual misappropriates the
unemployment insurance fund, the misappropriated amount shall be
recovered. If there is any illegal gain, such gain shall be counted
in the unemployment insurance fund. If any crime is constituted,
it/he shall be subject to
if not, the
directly liable person in charge and other directly liable persons
shall be given administrative punishments according to law.
【来源】中国双语法律法规数据库 徐虎龙
有财政违法行为的单位,其直接负责的主管人员和其他直接责任人员,以及有财政违法行为的个人,属于国家公务员的,由监察机关及其派出机构(以下统称监察机关)或者任免机关依照人事管理权限,依法给予行政处分。
The person in charge bearing direct responsibility, other persons
who are directly responsible of the unit and an individual who is a
civil servant that have committed a fiscal violation shall be given
an administrative sanction in accordance with the law by the
supervisory organ and its dispatched agencies (hereinafter
collectively referred to as "the supervisory organ") or by the
appointment and dismissal organ on the basis of its authority on
personnel management.
【来源】中国双语法律法规数据库 徐虎龙
财政收入执收单位及其工作人员有下列违反国家财政收入管理规定的行为之一的,责令改正,补收应当收取的财政收入,限期退还违法所得。对单位给予警告或者通报批评。对直接负责的主管人员和其他直接责任人员给予警告、记过或者记大过处分;情节严重的,给予降级或者撤职处分:
Article 3&&&
Where the fiscal revenue-collecting unit or any staff member
thereof commits one of the following acts in violation of the
provisions of the State on administration of fiscal revenues, it
shall be ordered to make corrections, collect the fiscal revenues
that ought to be collected and return the illegal gains within a
specified time limit. The concerned unit shall be given a warning
or be criticized in a circulated notice. The directly responsible
person in charge and other directly liable persons shall be given
sanctions such as warnings, demerit recordings or major demerit
if the circumstances are serious, they shall be given a
sanction of demotion or dismissal from office:
【来源】中国双语法律法规数据库 徐虎龙
财政收入执收单位及其工作人员有下列违反国家财政收入上缴规定的行为之一的,责令改正,调整有关会计账目,收缴应当上缴的财政收入,限期退还违法所得。对单位给予警告或者通报批评。对直接负责的主管人员和其他直接责任人员给予记大过处分;情节较重的,给予降级或者撤职处分;情节严重的,给予开除处分:
Article 4&&&
Where the fiscal revenue-collecting unit or any staff member
thereof commits one of the following acts in violation of the
provisions of the State on turnover of fiscal revenues into State
treasury, it shall be ordered to make corrections, adjust the
accounts concerned, collect the fiscal revenues that ought to be
turned over to the State treasury, and return the illegal gains
within a specified time limit. The concerned unit shall be given a
warning or be criticized in a circulated notice. The directly
responsible person in charge and other directly liable persons
shall be given a sanction of maj if the
circumstances are relatively serious, they shall be given a
sanction of demotion or d if the circumstances
are serious, they shall be given the sanction of discharging from
public employment:
【来源】中国双语法律法规数据库 徐虎龙
财政部门、国库机构及其工作人员有下列违反国家有关上解、下拨财政资金规定的行为之一的,责令改正,限期退还违法所得。对单位给予警告或者通报批评。对直接负责的主管人员和其他直接责任人员给予记过或者记大过处分;情节较重的,给予降级或者撤职处分;情节严重的,给予开除处分:
Article 5&&&
Where the finance department, State treasury institution or any
staff member thereof commits one of the following acts in violation
of the relevant provisions of the State on remittance and
appropriation of fiscal funds, it shall be ordered to make
corrections and return the illegal gains within a specified time
limit. The unit in question shall be given a warning or be
criticized in a circulated notice. The directly responsible person
in charge and other directly liable persons for the violation shall
be given a sanction of demerit recording or major demerit
if the circumstances are relatively serious, they shall
be given a sanction of demotion or d if the
circumstances are serious, they shall be given the sanction of
discharge from public employment:
【来源】中国双语法律法规数据库 徐虎龙
国家机关及其工作人员有下列违反规定使用、骗取财政资金的行为之一的,责令改正,调整有关会计账目,追回有关财政资金,限期退还违法所得。对单位给予警告或者通报批评。对直接负责的主管人员和其他直接责任人员给予记大过处分;情节较重的,给予降级或者撤职处分;情节严重的,给予开除处分:
Article 6&&&
Where a State organ or any staff member thereof commits one of the
following acts of illegally using fiscal funds or obtaining such
funds through fraud or deception, it shall be ordered to make
corrections, adjust the accounts concerned, recover the fiscal
funds in question, and return the illegal gains within a specified
time limit. The unit shall be given a warning or be criticized in a
circulated notice. The directly responsible person in charge and
other directly liable persons shall be given a sanction of major
if the circumstances are relatively serious,
they shall be given a sanction of demotion or dismissal from
if the circumstances are serious, they shall be given the
sanction of discharge from public employment:
【来源】中国双语法律法规数据库 徐虎龙
财政预决算的编制部门和预算执行部门及其工作人员有下列违反国家有关预算管理规定的行为之一的,责令改正,追回有关款项,限期调整有关预算科目和预算级次。对单位给予警告或者通报批评。对直接负责的主管人员和其他直接责任人员给予警告、记过或者记大过处分;情节较重的,给予降级处分;情节严重的,给予撤职处分:
Article 7&&& The
department for compiling fiscal budgets and final accounts, the
department for implementing budgets or any staff member thereof
commits one of the following acts in violation of the relevant
provisions of the State on budget administration, it shall be
ordered to make corrections, recover the funds involved and adjust
the budget grade or budget item within a specified time limit. The
unit shall be given a warning or be criticized in a circulated
notice. The directly responsible person in charge and other
directly liable persons shall be given a sanction of warning,
demerit recording or maj if the circumstances
are relatively serious, they shall be given a
if the circumstances are serious, they shall be given the sanction
of dismissal from office:
【来源】中国双语法律法规数据库 徐虎龙
国家机关及其工作人员违反国有资产管理的规定,擅自占有、使用、处置国有资产的,责令改正,调整有关会计账目,限期退还违法所得和被侵占的国有资产。对单位给予警告或者通报批评。对直接负责的主管人员和其他直接责任人员给予记大过处分;情节较重的,给予降级或者撤职处分;情节严重的,给予开除处分。
Article 8&&&
Where a State organ or any staff member thereof, in violation of
the provisions on State-owned assets administration, occupies,
uses, or disposes of State-owned assets without authorization, it
shall be ordered to make corrections, adjust the accounts
concerned, return the illegal gains and the State-owned assets
within a specified time limit, The unit shall be given a warning or
be criticized in a circulated notice, The directly responsible
person in charge and other directly liable persons shall be given a
sanction of maj if the circumstances are
relatively serious, they shall be given a sanction of demotion or
d if the circumstances are serious, they shall
be given the sanction of discharging from public employment.
【来源】中国双语法律法规数据库 徐虎龙
单位和个人有下列违反国家有关投资建设项目规定的行为之一的,责令改正,调整有关会计账目,追回被截留、挪用、骗取的国家建设资金,没收违法所得,核减或者停止拨付工程投资。对单位给予警告或者通报批评,其直接负责的主管人员和其他直接责任人员属于国家公务员的,给予记大过处分;情节较重的,给予降级或者撤职处分;情节严重的,给予开除处分:
Article 9&&&
Where a unit or individual commits one of the following acts of
violating the provisions of the State on investing in construction
projects, it shall be ordered to make corrections, adjust the
accounts concerned, recover the construction funds of the State
that have been withheld, misappropriated or obtained through fraud
or deception, have its illegal gains confiscated, and have the
project investments reduced or the appropriation of such
investments stopped. The unit shall be given a warning or be
criticized in a circulated notice, and the directly responsible
person in charge and other directly liable persons shall be given a
sanction of major demerit recording it they are State
if the circumstances are relatively serious, they
shall be given a sanction of demotion or d if
the circumstances are serious, they shall be given the sanction of
discharging from public employment:
【来源】中国双语法律法规数据库 徐虎龙
国家机关及其工作人员违反《中华人民共和国担保法》及国家有关规定,擅自提供担保的,责令改正,没收违法所得。对单位给予警告或者通报批评。对直接负责的主管人员和其他直接责任人员给予警告、记过或者记大过处分;造成损失的,给予降级或者撤职处分;造成重大损失的,给予开除处分。
Article 10&&&
Where a State organ or any staff member there of, in violation of
the Guaranty Law of the People's Republic of China and other
relevant provisions of the State, provides a guaranty without
authorization, it shall be ordered to make corrections and have its
illegal gains confiscated. The unit shall be given a warning or be
criticized in a circulated notice. The directly responsible person
in charge and other directly liable persons shall be given a
sanction of warning, demerit recording or maj
if any losses are caused thereby, they shall be given a sanction of
demotion or d if any grave losses are caused
thereby, they shall be given a sanction of discharging from public
employment.
【来源】中国双语法律法规数据库 徐虎龙
国家机关及其工作人员违反国家有关账户管理规定,擅自在金融机构开立、使用账户的,责令改正,调整有关会计账目,追回有关财政资金,没收违法所得,依法撤销擅自开立的账户。对单位给予警告或者通报批评。对直接负责的主管人员和其他直接责任人员给予降级处分;情节严重的,给予撤职或者开除处分。
Article 11&&&
Where a State organ or any staff member there of, in violation of
the relevant provisions of the State on administration of bank
accounts, opens a bank account in a banking institution and uses
such bank account without authorization, it shall be ordered to
make corrections, adjust the accounts concerned, recover the fiscal
funds in question, have its illegal gains confiscated, and cancel
the bank account that has been opened without authorization in
accordance with the law. The unit shall be given a warning or be
criticized in a circulated notice. The directly responsible person
in charge and other directly liable persons of the unit shall be
if the circumstances are serious,
they shall be given a sanction of dismissal from office or
discharging from public employment.
【来源】中国双语法律法规数据库 徐虎龙
国家机关及其工作人员有下列行为之一的,责令改正,调整有关会计账目,追回被挪用、骗取的有关资金,没收违法所得。对单位给予警告或者通报批评。对直接负责的主管人员和其他直接责任人员给予降级处分;情节较重的,给予撤职处分;情节严重的,给予开除处分:
Article 12&&&
Where a State organ or any staff member thereof commits one of the
following acts, it shall be ordered to make corrections, adjust the
accounts concerned, recover the funds that have been
misappropriated or obtained through fraud or deception, and have
its illegal gains confiscated. The unit shall be given a warning or
be criticized in a circulated notice. The directly responsible
person in charge and other directly liable persons shall be given a
if the circumstances are relatively serious,
they shall be given a sanction of d if the
circumstances are serious, they shall be given a sanction of
discharging from public employment:
【来源】中国双语法律法规数据库 徐虎龙
企业和个人有下列不缴或者少缴财政收入行为之一的,责令改正,调整有关会计账目,收缴应当上缴的财政收入,给予警告,没收违法所得,并处不缴或者少缴财政收入10%以上30%以下的罚款;对直接负责的主管人员和其他直接责任人员处3000元以上5万元以下的罚款:
Article 13&&&
Where an enterprise or individual commits one of the following acts
of not paying or under-paying fiscal revenues, it shall be ordered
to make corrections, adjust the accounts concerned, and take over
the fiscal revenues that ought to be turned over to the State
treasury, and, moreover, shall be given a warning, have the illegal
gains confiscated and concurrently imposed a fine of not less than
10 per cent nor more than 30 per cent of the fiscal revenues not
paid or under-paid. The directly responsible person in charge and
other directly liable persons shall be imposed a fine of not less
than 3,000 yuan and not more than 50,000 yuan:
【来源】中国双语法律法规数据库 徐虎龙
企业和个人有下列行为之一的,责令改正,调整有关会计账目,追回违反规定使用、骗取的有关资金,给予警告,没收违法所得,并处被骗取有关资金10%以上50%以下的罚款或者被违规使用有关资金10%以上30%以下的罚款;对直接负责的主管人员和其他直接责任人员处3000元以上5万元以下的罚款:
Article 14&&&
Where an enterprise or individual commits one of the following
acts, it shall be ordered to make corrections, adjust the accounts
concerned, and recover the funds that have been used in violation
of the relevant provisions or obtained through fraud or deception,
and, moreover, shall be given a warning, have the illegal gains
confiscated and concurrently imposed a fine of not les than 10 per
cent nor more than 50 per cent of the funds that have been obtained
through fraud or deception or a fine of not less than 10 per cent
nor more than 30 per cent of the funds that have been used in
violation of the relevant provisions, The directly responsible
person in charge and other directly liable persons shall be imposed
a fine of not less than 3,000 yuan and not more than 50,000
【来源】中国双语法律法规数据库 徐虎龙
单位和个人有下列违反财政收入票据管理规定的行为之一的,销毁非法印制的票据,没收违法所得和作案工具。对单位处5000元以上10万元以下的罚款;对直接负责的主管人员和其他直接责任人员处3000元以上5万元以下的罚款。属于国家公务员的,还应当给予降级或者撤职处分;情节严重的,给予开除处分:
Article 16&&&
Where a unit or individual commits one of the following acts of
violating the provisions on administration of fiscal revenues
vouchers, the vouchers illegally printed shall be destroyed and the
illegal gains and tools used in committing the violation shall be
confiscated. The unit shall be imposed a fine of not more than
5,000 yuan and not less than 100,000 yuan, while the directly
responsible person in charge and other directly liable persons
shall be imposed a fine of not less than 3,000 yuan and not more
than 50,000 yuan. If the person involved therein is a State
functionary, it shall also be given a sanction of demotion or
dismissal from office, or be given a sanction of discharging from
public employment if the circumstances are serious:
【来源】中国双语法律法规数据库 徐虎龙
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