Criminal Law and Criminal Procedure (刑法与刑事诉讼法)
This domain tests crime elements, defenses, attempt, joint crime, sentencing, selected economic and tax crimes, and the flow from filing through investigation, prosecution, trial and appeal.
General principles
- Age: 16 years brings full criminal liability. Ages 14 to 16 bear liability for eight serious crimes, including intentional homicide, intentional injury causing serious injury or death, rape, robbery, drug trafficking, arson, explosion and releasing dangerous substances. Ages 12 to 14 may bear liability for intentional homicide or intentional injury causing death or serious disability by especially cruel means, with Supreme People’s Procuratorate approval.
- Attempt: the offender has begun the crime but does not complete it for reasons outside the will; punishment may be lighter or reduced.
- Joint crime requires two or more persons with common intent. Accessories are punished lighter or with reduction.
- Voluntary surrender after the crime plus truthful confession may mitigate punishment.
Tax crime and procedure
- Tax evasion under Article 201: if the taxpayer pays the tax, late fee and accepts the administrative penalty after a tax authority demand, criminal liability is not pursued, except where previously criminally punished for tax evasion or given two or more administrative penalties within 5 years.
- Prosecution review generally takes 1 month, extendable by 15 days. First-instance trial generally takes 2 to 3 months. Illegally obtained evidence is excluded.
Worked example
A company underreports income, evading RMB 500,000. The tax authority demands payment and imposes a penalty. The legal representative pays the tax, late fee and penalty before criminal filing. This is the company’s first tax evasion and there is no prior criminal punishment or two administrative penalties within 5 years, so under Article 201 criminal liability is not pursued. If it had been administratively punished twice for tax evasion within 5 years, the safe harbor would not apply.
Traps
- Treating any underpayment as tax evasion; intent and deceptive conduct are required.
- Assuming the Article 201 safe harbor applies despite repeated penalties.
- Mixing the 12, 14 and 16 age thresholds.
- Missing that the criminal appeal period for a judgment is 10 days, not 15.