ID	原文	译文
102848	Where a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the persons who are directly in charge and the other persons who are directly responsible for the crime shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; if the circumstances are serious, they shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years; if the circumstances are especially serious, they shall be sentenced to fixed-term imprisonment of not less than 10 years.	单位犯前款罪的, 对单位判处罚金, 并对其直接负责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; 情节严重的, 处三年以上十年以下有期徒刑; 情节特别严重的, 处十年以上有期徒刑。
102849	Where a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the persons who are directly in charge and the other persons who are directly responsible for the offence shall be punished in accordance with the provisions of the preceding paragraph.	单位犯前款罪的, 对单位判处罚金, 并对其直接负责的主管人员和其他直接责任人员, 依照前款的规定处罚。
102850	Where a unit commits the crime mentioned in the second or third paragraph, it shall be fined, and the persons who are directly in charge and the other persons who are directly responsible for the crime shall be punished according to the provisions of the first paragraph.	单位犯第二款、第三款罪的, 对单位判处罚金, 并对其直接负责的主管人员和其他直接责任人员, 依照第一款的规定处罚。
102851	Where a unit commits the crime mentioned in the second paragraph, it shall be fined, and the persons who are directly in charge and the other persons who are directly responsible for the offence shall be punished in accordance with the provisions of the said paragraph.	单位犯第二款罪的, 对单位判处罚金, 并对其直接负责的主管人员和其他直接责任人员, 依照该款的规定处罚。
102852	Where a unit commits the crime mentioned in this Article, it shall be fined, and the persons who are directly in charge and the other persons who are directly responsible for the crime shall be sentenced to fixed- term imprisonment of not more than three years or criminal detention; if the amount involved is relatively large or if there are other serious circumstances, they shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years; if the amount involved is huge, or if there are other especially serious circumstances, they shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment.	单位犯本条规定之罪的, 对单位判处罚金, 并对其直接负责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; 虚开的税款数额较大或者有其他严重情节的, 处三年以上十年以下有期徒刑; 虚开的税款数额巨大或者有其他特别严重情节的, 处十年以上有期徒刑或者无期徒刑。
102853	Where a unit commits the crime mentioned in this Article, it shall be fined, and the persons who are directly in charge and the other persons who are directly responsible for the crime shall be sentenced to fixed- term imprisonment of not more than three years, criminal detention or public surveillance; if the number involved is relatively large or if there are other serious circumstances, they shall be sentenced to fixed- term imprisonment of not less than three years but not more than 10 years; if the number involved is huge, or if there are other especially serious circumstances, they shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment.	单位犯本条规定之罪的, 对单位判处罚金, 并对其直接负责的主管人员和其他直接责任人员, 处三年以下有期徒刑、拘役或者管制; 数量较大或者有其他严重情节的, 处三年以上十年以下有期徒刑; 数量巨大或者有其他特别严重情节的, 处十年以上有期徒刑或者无期徒刑。
102854	Where a unit that fails to obtain the qualification certificate according to law undertakes the formulation of an urban and rural plan, it shall be ordered to cease the illegal act by the department in charge of urban and rural planning under the local people's government at or above the county level, and it shall be fined according to the provisions in the preceding paragraph;	未依法取得资质证书承揽城乡规划编制工作的，由县级以上地方人民政府城乡规划主管部门责令停止违法行为，依照前款规定处以罚款；
102855	Where a unit that obtains the qualification certificate by fraud undertakes the formulation of an urban and rural plan, its certificate shall be revoked by the original issuing authority, and it shall be fined according to the provisions in the first paragraph of this Article;	以欺骗手段取得资质证书承揽城乡规划编制工作的，由原发证机关吊销资质证书，依照本条第一款规定处以罚款；
102856	Where a wholly state-owned company is to issue company bonds, the decision shall be made by the state authorized investment entity or state authorized department.	国有独资公司发行公司债券, 应由国家授权投资的机构或者国家授权的部门作出决定。
102857	Where a withholding agent who, by using the means mentioned in the preceding paragraph, fails to pay or under-pays the taxes which he has withheld or collected shall, if the amount accounts for over 10 percent of the total of taxes payable or is over 10, 000 yuan, be punished in accordance with the provisions in the preceding paragraph.	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, 依照前款的规定处罚。