ID	原文	译文
103518	Whoever commits the act mentioned in the preceding paragraph to defraud tax money of the State shall, if the amount involved is especially huge, and the circumstances are especially serious, thus causing especially heavy losses to the interests of the State, shall be sentenced to life imprisonment or death and also to confiscation of property.	有前款行为骗取国家税款, 数额特别巨大, 情节特别严重, 给国家利益造成特别重大损失的, 处无期徒刑或者死刑, 并处没收财产。
103519	Whoever commits the crime as mentioned in the first or the second paragraph, if the circumstances are especially serious, shall be sentenced to life imprisonment or death and also to confiscation of property.	犯第一款、第二款罪, 情节特别严重的, 处无期徒刑或者死刑, 并处没收财产。
103520	Whoever commits the crime mentioned in the preceding paragraph and causes death to the victim shall be sentenced to fixed-term imprisonment of not less than two years but not more than seven years.	犯前款罪, 致使被害人死亡的, 处二年以上七年以下有期徒刑。
103521	Whoever commits the crime mentioned in the preceding paragraph and causes serious injury or death to the victim shall be sentenced to fixed-term imprisonment of not less than two years but not more than seven years.	犯前款罪, 致使被害人重伤、死亡的, 处二年以上七年以下有期徒刑。
103522	Whoever commits the crime mentioned in the preceding paragraph and causes serious injury to the victim shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years; if he causes death to the victim, he shall be sentenced to fixed-term imprisonment of not less than 10 years.	犯前款罪, 致人重伤的, 处三年以上十年以下有期徒刑; 致人死亡的, 处十年以上有期徒刑。
103523	Whoever commits the crime mentioned in the preceding paragraph through negligence, thus causing serious consequences, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; if the consequences are especially serious, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years.	过失犯前款罪, 造成严重后果的, 处三年以下有期徒刑或者拘役; 造成特别严重后果的, 处三年以上七年以下有期徒刑。
103524	Whoever commits the crime mentioned in the preceding paragraph, thus causing severe injury to another person, shall be sentenced to fixed- term imprisonment of not less than three years but not more than 10 years; if he causes death to the person or, by resorting to especially cruel means, causes severe injury to the person, reducing the person to utter disability, he shall be sentenced to fixed-term imprisonment of not less than 10 years, life imprisonment or death, except as otherwise specifically provided in this Law.	犯前款罪, 致人重伤的, 处三年以上十年以下有期徒刑; 致人死亡或者以特别残忍手段致人重伤造成严重残疾的, 处十年以上有期徒刑、无期徒刑或者死刑。本法另有规定的, 依照规定。
103525	Whoever commits the crime prescribed in the preceding paragraph in collusion with any organ, organization or individual outside the territory of China shall be punished according to the provisions in the preceding paragraph.	与境外机构、组织、个人相勾结, 犯前款罪的, 依照前款的规定处罚。
103526	Whoever commits the crime with lethal weapons shall be convicted and punished in accordance with the provisions of Article 263 of this Law.	携带凶器抢夺的, 依照本法第二百六十三条的规定定罪处罚。
103527	Whoever conspires with the person mentioned in the preceding two paragraphs to engage in embezzlement shall be regarded as joint offenders in the crime and punished as such.	与前两款所列人员勾结, 伙同贪污的, 以共犯论处。