1. In any of the following circumstances, whoever fraudulently purchases foreign exchange in a relatively large amount shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined not less than 5% but not more than 30% of the amount of foreign exchange fraudulently purchased; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years, and shall also be fined not less than five percent but not more than thirty percent of the amount of foreign exchange fraudulently purchased; If the amount is especially huge or there are other especially serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than 5% but not more than 30% of the amount of foreign exchange fraudulently purchased or his property confiscated:

(a) the use of forged or altered customs declarations, import certificates, foreign exchange management approval documents and other documents;

(2) Reusing customs declarations, import certificates, foreign exchange management approval documents and other documents issued by the customs;

(3) fraudulently purchasing foreign exchange by other means.

Whoever forges or alters customs declarations, import certificates, approval documents of foreign exchange administration and other customs documents for fraudulent purchase of foreign exchange shall be given a heavier punishment in accordance with the provisions of the preceding paragraph.

Whoever knowingly provides RMB funds by fraudulently purchasing foreign exchange shall be punished as * * *.

Where a unit commits the crimes mentioned in the preceding three paragraphs, it shall be fined in accordance with the provisions of the first paragraph, and the persons who are directly in charge and other persons who are directly responsible shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years; If the amount is especially huge or there are other especially serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment. 2. Whoever buys or sells forged or altered customs declarations, import certificates, approvals from foreign exchange administration departments or other official documents, certificates and seals of state organs shall be convicted and punished in accordance with the provisions of Article 280 of the Criminal Law. 3. Article 190 of the Criminal Law is amended as: companies, enterprises or other units that, in violation of state regulations, deposit foreign exchange abroad without authorization, or illegally transfer domestic foreign exchange abroad, if the amount is relatively large, shall be fined 5% to 30% of the amount of foreign exchange evaded, and the directly responsible person in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; If the amount is huge or there are other serious circumstances, the unit shall be fined not less than 5% but not more than 30% of the amount of foreign exchange evaded, and the directly responsible person in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not less than five years. 4. Whoever illegally buys or sells foreign exchange outside the trading places stipulated by the state, thus disrupting the market order, if the circumstances are serious, shall be convicted and punished in accordance with the provisions of Article 225 of the Criminal Law.

Where a unit commits the crime mentioned in the preceding paragraph, it shall be punished in accordance with the provisions of Article 231st of the Criminal Law. Five, customs, foreign exchange management departments, financial institutions, companies, enterprises or other units engaged in foreign trade activities collude with the perpetrators of fraudulent purchase of foreign exchange and evasion of foreign exchange, providing them with relevant foreign exchange purchase vouchers or other convenient conditions, or knowingly selling and paying foreign exchange with forged or altered vouchers and documents, shall be convicted of the crime of * * and severely punished according to this decision. 6. Staff members of the customs and foreign exchange administration departments are seriously irresponsible, resulting in a large amount of foreign exchange being fraudulently purchased or evaded, thus causing heavy losses to national interests, and shall be convicted and punished in accordance with the provisions of Article 397 of the Criminal Law. Seven, financial institutions, companies and enterprises engaged in foreign trade activities, the staff of serious irresponsibility, resulting in a large number of foreign exchange fraud or evasion, resulting in heavy losses to national interests, should be convicted and punished in accordance with the provisions of Article 167 of the Criminal Law. Eight, the crime of this decision, the property and fines recovered and confiscated according to law shall be turned over to the state treasury. Nine, this decision shall come into force as of the date of promulgation.