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SECURITIES (INSIDER DEALING) ORDINANCE

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SECURITIES (INSIDER DEALING) ORDINANCE ——附加英文版

Hong Kong


SECURITIES (INSIDER DEALING) ORDINANCE
 (CHAPTER 395)
 ARRANGEMENT OF SECTIONS
  
  ion
  I    PRELIMINARY
  hort title
  nterpretation
  pplication
  Connected with a corporation"
  ossession of relevant information obtained in privileged
capacity
  Dealing in securities"
  Take-over offer"
  Relevant information"
  II    INSIDER DEALING
  hen insider dealing takes place
  Certain persons not to be held insider dealers
  Trustees and personal representatives
  Exercise of right to subscribe for or acquire securities
  Duty of officers of corporation
  Insider dealing not void or voidable
  III   INSIDER DEALING TRIBUNAL
  Constitution of Tribunal Inquiries by Tribunal
  Inquiries into insider dealing
  Powers of Tribunal
  Further powers of Tribunal to obtain information
  Incriminating answers
  Offences
  Privileged information Report and orders of Tribunal
  Report of Tribunal following inquiry
  Orders etc. of Tribunal
  Order against officer of corporation
  Limitation on aggregate amount of penalties
  Witnesses' expenses
  Expenses of investigation and inquiry
  Form and proof of order of Tribunal
  Order of Tribunal may be registered in Court
  Offence
  IV    APPEALS
  Appeal to Court of Appeal
  Powers of the Court of Appeal on appeal
  Stay of execution on appeal
  V    MISCELLANEOUS
  Offences by corporation, etc.
  Limitation on commencement of proceedings
  Chief Justice may make rules
  44. (Omitted)
 Whole document:
  
  dule.
  rdinance to amend the law relating to insider dealing in 
securities;
  for connected purposes.
  eptember 1991] L. N. 269 of 1991
 PART I PRELIMINARY
  
  hort title
  Ordinance may be cited as the Securities (Insider Dealing)
Ordinance.
  nterpretation
  In this Ordinance, unless the context otherwise requires--
  ociate", in relation to a person entitled to exercise or control 
the
  cise of voting power in relation to a corporation, means--
  that person's spouse, reputed spouse, person co-habiting 
with that
  on as a spouse, that person's brother, sister, parent, 
step-parent,
  d (natural or adopted) or step-child;
  any corporation of which that person is a director;
  any person who is an employee or partner of that person;
  if that person is a corporation--
  any director of that corporation;
  any related corporation of that corporation; and
  ) any director or employee of any such related corporation; and
  if that person has with any other person an agreement or 
arrangement
  respect to the acquisition, holding or disposal of shares or 
other
  rests in that corporation or under which they undertake 
to act
  ther in exercising their voting power in relation to it, that 
other
  on;
  k or other document" includes--
  books of a banker;
  cheques, orders for the payment of money, bills of 
exchange, and
  issory notes in the possession or under the control of a banker;
  securities in the possession or under the control of a banker,
whether
  ay of pledge or otherwise;
  any document or record used in the ordinary course of business 
of a
  ;
  any record so used which is kept otherwise than in a legible form 
and
  apable of being reproduced in a legible form; and
  any accounts or deeds;
  mission" means the Securities and Futures Commission 
established by
  Securities and Futures Commission Ordinance (Cap. 24);
  pany" means a company as defined in section 2 (1) of the 
Companies
  nance (Cap. 32);
  troller", in relation to a corporation, means any person--
  in accordance with whose directions or instructions the 
directors of
  corporation or of another corporation of which it is a subsidiary 
are
  stomed to act; or
  who, either alone or with any associate, is entitled to exercise, 
or
  rol the exercise of, more than 33% of the voting power at 
general
  ings of the corporation or of another corporation of which it 
is a
  idiary, and references in this Ordinance to "control" 
shall be
  trued accordingly; "corporation" means any company or 
other body
  orate or an unincorporated body, incorporated or formed either
in Hong
  or elsewhere;
  
  ector" includes--
  any person occupying the position of director, by 
whatever name
  ed; and
  any person in accordance with whose directions or 
instructions the
  ctors of the corporation are accustomed to act;
  ument" includes any register, book, record, tape recording, any 
form
  omputer input or output, and any other document or similar
material
  ther produced mechanically, electrically, or manually, or by any
other
  s whatsoever);
  h Court" means the High Court of Justice;
  ding company" means a corporation which is a holding company 
within
  meaning of section 2 of the Companies Ordinance (Cap. 32);
  uiry" means an inquiry instituted under section 16;
  ider dealer" means a person who perpetrates any act which 
is an
  der dealing within the meaning of section 9 and also means a 
person
  is to be regarded as an insider dealer under section 16 (6);
  ider dealing" means an insider dealing within the meaning of 
section
  
  ted securities" means securities that are listed on the 
Unified
  ange at the time of any insider dealing in relation 
to those
  rities;
  icer" in relation to a corporation includes a director, 
manager or
  etary, and in relation to an unincorporated body includes every
member
  he governing body thereof; "related corporation", in relation 
to a
  oration, means--
  any corporation that is that corporation's subsidiary or 
holding
  any or a subsidiary of that corporation's holding company;
  any corporation a controller of which is also a controller of 
that
  oration; "relevant share capital" means a corporation's issued 
share
  tal of a class carrying rights to vote at general meetings 
of the
  oration;
  urities" means any shares, stocks, debentures, loan stocks, 
funds,
  s, or notes of, or issued by, any body, whether 
incorporated or
  corporated, or of any government or local government authority, 
and
  udes--
  rights, options, or interests (whether described as 
units  or
  rwise) in or in respect of any of the foregoing;
  certificates of interest or participation in, or temporary or 
interim
  ificates for, receipts for, or warrants to subscribe to or 
purchase,
  of the foregoing; or
  any instruments commonly known as securities;
  sidiary" means any corporation which is a subsidiary 
within the
  ing of section 2 of the Companies Ordinance (Cap. 32);
  bunal" has the meaning given to it in section 15;
  fied Exchange" means the stock market established under section
27 of
  Stock Exchanges Unification Ordinance (Cap. 361).
  For the purpose of the definition of "controller", where a 
person is
  tled to exercise or control the exercise of 33% or more of the 
voting
  r at general meetings of a corporation and that 
corporation is
  tled to exercise or control the exercise of any of the voting power
at
  ral meetings of another corporation ("the effective voting 
power")
  the effective voting power at general meetings of 
that other
  oration is taken as exercisable by that person.
  
  A person shall not be deemed to be a person in accordance with 
whose
  ctions or instructions the directors of a corporation are 
accustomed
  ct by reason only that the directors of the corporation act on 
advice
  n by him in a professional capacity.
  In this Ordinance securities are deemed to be listed on the 
Unified
  ange notwithstanding that dealings in such securities 
have been
  ended.
  In this Ordinance a reference to an interest in securities is 
to be
  as including an interest of any kind whatsoever in the 
securities;
  accordingly there are to be disregarded any restraints or
restrictions
  hich the exercise of any right attached to the interest 
may be
  ect.
  pplication
  Ordinance shall not have effect with respect to an insider dealing
in
  tion to the listed securities of a corporation which has taken 
place
  re the commencement of this Ordinance.
  Connected with a corporation"
  A person is connected with a corporation for the purposes of
section 9
  being an individual--
  he is a director or employee of that corporation or a 
related
  oration; or
  he is a substantial shareholder in the corporation or a 
related
  oration; or
  he occupies a position which may reasonably be expected to give 
him
  ss to relevant information concerning the corporation by virtue
of--
  any professional or business relationship existing between
himself (or
  employer or a corporation of which he is a director or a firm of
which
  s a partner) and that corporation, a related corporation or an
officer
  ubstantial shareholder in either of such corporations; or
  his being a director, employee or partner of a 
substantial
  eholder in the corporation or a related corporation; or
  he has access to relevant information in relation to the 
corporation
  irtue of his being connected (within the meaning of paragraph (a),
(b)
  c)) with another corporation, being information which relates 
to any
  saction (actual or contemplated) involving both those
corporations or
  lving one of them and the listed securities of the other or to 
the
  that such transaction is no longer contemplated; or
  he was at any time within the 6 months preceding any 
dealing in
  tion to listed securities within the meaning of section 9 a 
person
  ected with the corporation within the meaning of paragraph (a),
(b),
  or (d).
  A corporation is a person connected with a corporation 
for the
  oses of section 9 so long as any of its directors or employees 
is a
  on connected with that other corporation within the 
meaning of
  ection (1).
  In subsection (1), "substantial shareholder" in 
relation to a
  oration means a person who has an interest in the relevant 
share
  tal of that corporation which has a nominal value equal to or 
more
  10% of the nominal value of the relevant share capital of 
that
  oration.
  
  ossession of relevant information obtained in privileged
capacity
  A public officer or a member or employee (whether such 
member or
  oyee is temporary or permanent, paid or unpaid) of any body 
referred
  n subsection (2), who in his capacity as such receives 
relevant
  rmation concerning a corporation shall be deemed to be a 
person
  ected with that corporation for the purposes of section 9.
  The bodies referred to in subsection (1) are--
  the Executive Council;
  the Legislative Council;
  the Futures Exchange Company, Stock Exchange Company or any 
clearing
  e;
  any board, commission, committee or other body appointed by 
or on
  lf of the Governor or the Governor in Council under any Ordinance;
  any body corporate established or incorporated by Ordinance; and
  any body corporate specified by the Financial Secretary by 
notice
  ished in the Gazette.
  In this section--
  aring house" means a clearing house within the meaning of section
2
  of the Commodities Trading Ordinance (Cap. 250) or authorized 
under
  other Ordinance to carry on business as a clearing house in
respect of
  rities;
  ures Exchange Company" means the Exchange Company within the 
meaning
  ection 2 (1) of the Commodities Trading Ordinance (Cap. 250);
  ck Exchange Company" means the Exchange Company within the
meaning of
  ion 2 (1) of the Stock Exchanges Unification Ordinance (Cap. 361).
  In the case of a body referred to in subsection (2) which 
has no
  ers the reference in subsection (1) to a member shall be construed 
as
  ference to a member of the governing body thereof.
  Dealing in securities"
  the purposes of this Ordinance, a person deals in securities if
  ther as principal or agent) he buys, sells, exchanges or 
subscribes
  or agrees to buy, sell, exchange or subscribe for, any securities 
or
  ires or disposes of, or agrees to acquire or dispose of, the right 
to
  sell, exchange or subscribe for, any securities.
  Take-over offer"
  his Ordinance, "take-over offer for a corporation" means an offer
made
  ll the holders (or all the holders other than the person making 
the
  r and his nominees) of the shares in the corporation to acquire 
those
  es or a specified proportion of them, or to all the holders (or 
all
  holders other than the person making the offer and his nominees)
of a
  icular class of those shares to acquire the shares of that class
or a
  ified proportion of them.
  Relevant information"
  his Ordinance "relevant information" in relation to a 
corporation
  s specific information about that corporation which is not 
generally
  n to those persons who are accustomed or would be likely to deal 
in
  listed securities of that corporation but which would if 
it were
  rally known to them be likely materially to affect the price of 
those
  rities.
 PART II INSIDER DEALING
  
  hen insider dealing takes place
  Insider dealing in relation to the listed securities of a 
corporation
  s place--
  when a person connected with a corporation who is in 
possession of
  rmation which he knows is relevant information in relation to 
that
  oration deals in any listed securities of that corporation (or
in the
  ed securities of a related corporation) or counsels or 
procures
  her person to deal in such listed securities knowing or 
having
  onable cause to believe that such person would deal in them;
  when a person who is contemplating or has contemplated making
(whether
  or without another person) a take-over offer for a corporation 
and
  knows that the information that the offer is contemplated or 
is no
  er contemplated is relevant information in  relation 
to  that
  oration, deals in the listed securities of that corporation (or
in the
  ed securities of a related corporation) or counsels or 
procures
  her person to deal in those listed securities, otherwise than for 
the
  ose of such take-over;
  when relevant information in relation to a corporation is 
disclosed
  ctly or indirectly, by a person connected with that 
corporation, to
  her person and the first-mentioned person knows that the 
information
  elevant information in relation to the corporation and knows 
or has
  onable cause for believing that the other person will make use
of the
  rmation for the purpose of dealing, or counselling or 
procuring
  her to deal, in the listed securities of that corporation (or in 
the
  ed securities of a related corporation);
  when a person who is contemplating or has contemplated making
(whether
  or without another person) a take-over offer for a corporation 
and
  knows that the information that the offer is contemplated or 
is no
  er contemplated is relevant information in  relation 
to  that
  oration, discloses that information, directly or 
indirectly, to
  her person and the first-mentioned person knows or has 
reasonable
  e for believing that the other person will make use of the
information
  the purpose in dealing, or in counselling or procuring 
another to
  , in the listed securities of that corporation (or in the 
listed
  rities of a related corporation);
  when a person who has information which he knows is 
relevant
  rmation in relation to a corporation which he received 
(directly or
  rectly) from a person--
  whom he knows is connected with that corporation; and
  whom he knows or has reasonable cause to believe 
held that
  rmation by virtue of being so connected,
  s in the listed securities of that corporation (or in the 
listed
  rities of a related corporation) or counsels or procures 
another
  on to deal in those listed securities;
  when a person who has received (directly or indirectly) from a 
person
  he knows or has reasonable cause to believe is contemplating or
is no
  er contemplating a take-over offer for a corporation, 
information to
  effect and knows that such information is relevant 
information in
  tion to that corporation, deals in the listed securities 
of that
  oration (or in the listed securities of a related 
corporation) or
  sels or procures another person to deal in those listed
securities.
  
  An insider dealing in relation to the listed 
securities of a
  oration also takes place when a person who is knowingly in 
possession
  elevant information in relation to that corporation in any 
of the
  umstances described in subsection (1) --
  counsels or procures any other person to deal in the listed
securities
  hat corporation (or in the listed securities of a related
corporation)
  he knowledge or with reasonable cause to believe that, that 
person
  d deal in those listed securities outside Hong Kong on any 
stock
  ange other than the Unified Exchange; or
  discloses that relevant information to any other person 
in the
  ledge or with reasonable cause to believe that, that or some 
other
  on will make use of that information for the purpose of dealing,
or of
  selling or procuring any other person to deal, in 
the listed
  rities of that corporation (or in the listed securities of a 
related
  oration) outside Hong Kong on any stock exchange other 
than the
  ied Exchange.

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中华人民共和国个人收入调节税暂行条例施行细则

财政部


中华人民共和国个人收入调节税暂行条例施行细则
财政部



第一条 本细则依据《中华人民共和国个人收入调节税暂行条例》(以下简称条例)第十七条规定制定。
第二条 条例第二条所说的纳税义务人,是指具有中国国籍、户籍,并在中国境内居住,取得条例规定纳税收入的公民。
第三条 条例第二条所说的个人收入,是指取得现金收入和实物、有价证券的收入。
实物的折价收入,应按取得关物时的凭证价格或当地国营商店零售价格折算。
有价证券的收入,应按取得有价证券时的当地金融市场的牌价折算。
第四条 条例第三条所说的各项收入,其范围如下:
一、工资、薪金收入,是指从机关、团体、部队、学校、企业、事业单位、个体工商业户以及其他单位和个人取得的工资、薪金、奖金、年终加薪、劳动分红以及各类津贴、补贴的收入。
二、承包、转包取得的收入,是指对国营、集体、联营企事业单位实行承包、转包、承租取得的个人收入。对承包转包收入中税前列支部分,应按现行财务制度有关规定,经税务部门审核减除后,并入综合收入征收个人收入调节税。对没有帐册凭证的个人承包收入,其扣费标准,由各
省、自治区、直辖市税务机关核定。
三、劳务报酬收入,是指从事设计、安装、制图、化验、测试、医疗、法律、会计、讲学、办学、新闻、广播、书画、雕刻、影视、录音、录像、戏剧、音乐、舞蹈、杂技、曲艺、体育、展览、咨询、技术服务、介绍服务等项取得的收入。
四、财产租凭收入,是指出租房屋、机器、设施、车船以及其他动产、不动产的收入。
五、专利权的转让、专利实施许可和非专利技术的提供、转让取得的收入,是指专利权人将其专利权转让给他人或许可他人在一定时间和范围内使用其专利所取得的个人收入和非专利技术所有者将非专利技术有偿地提供转让他人所取得的个人收入。
六、投搞、翻译收入,是指稿酬、审稿及翻译取得的收入。
七、利息、股息、红利收入,是指存款、贷款及各种债券的利息收入以及投资的股息、红利收入。
八、其他收入,是指上述各项收入以外,经中华人民共和国财政部确定征税的收入。
第五条 条例第四条所说的超倍累进税率,是指将个人收入按全国不同类别的工资地区(工资类别地区按国家统一规定)划分为四个档次,每个档次都确定一个计税基数,以这个基数为一倍,未超过基数三倍的部分不征税,从超过基数三倍的部分起,按不同超倍数采用不同累进税率计
征。
第六条 超倍累进税率的计算公式:个人收入调节税应纳税额=综合收入额×适用税率-速算扣除数(速算扣除数表附后)。
第七条 条例第七条第一款比例税率计算公式:每次收入不满4000元的,应纳税额=(每次收入额-800元)×20%;每次收入4000元以上的,应纳税额=每次收入额×(1-20%)×20%。
条例第七条第二款比例税率计算公式:每次收入的应纳税额=每次收入额×20%。
第八条 条例第七条第一款所说的每次收入,是指纳税人完成一件事物(务)的整个收入。不论是预付或分次支付,均应按一次计征。
第九条 条例第九条第二款所说的国家发行的金融债券,是指国家或经国务院特案批准发行的金融债券。
第三款所说的在信用合作社存款利息,是指在农村信用合作社或经国家银行批准的其他合作金融组织,个人取得不高于国家银行的存款利息。
第四款所说的补贴、津贴、是指由国务院、劳动人事部规定或报经国务院、劳动人事部批准而发给的副食品补贴、价格补贴、边远地区生活费补贴、营养补贴、取暖费以及海岛、井下、高温、野外、保健津贴。
第十条 条例第十条所说的支付单位源泉扣缴,是指支付条例第三条所列各应税项目的单位,对支付给纳税人达到条例规定纳税标准的个人收入,在支付的同时,必须按规定扣缴税款。
条例第十条所说的纳税人自行申报纳税,是指纳税人在取得条例第三条第一、二、三、四项收入,不论对单项收入扣缴或未扣缴税款,合并为月综合收入超过条例规定纳税标准的,纳税人必须自行申报纳税。已扣缴的税款,可持纳税凭证,在应纳税额中减除。
第十一条 扣缴义务人在履行扣缴义务时,应向纳税人开具扣缴的纳税凭证,并必须按月向当地税务机关报送月份扣缴凭证副联、支付外单位人员收入凭证副联及其汇总表等。
第十二条 自行申报纳税人同时在多处有收入的,应在工作单位所在地税务机关申报纳税;无工作单位的,应在户籍所在地税务机关申报纳税。
第十三条 扣缴义务人和自行申报纳税人如因特殊原因,不能按照条例规定期限报送纳税申报表的,应当在报送期限内提出申请,经主管税务机关批准,可以适当延长。


缴纳税款和报送纳税申报表期限的最后1日,如遇公休假日,可以顺延。
第十四条 纳税人取得外币收入的,按照填开纳税凭证当日国家外汇管理局公布的外汇牌价,折合成人民币计算缴纳税款。
第十五条 纳税人需要出境的,应当在未离境10天前向当地税务机关缴清税款,方可办理出境手续。
第十六条 根据条例第十五条规定,个人收入调节税的征收管理,除本细则中具体明确的外,均按照《中华人民共和国税收征收管理暂行条例》(以下简称《税收征管条例》)的规定办理。
第十七条 扣缴义务人未扣缴或者少扣缴的税款,税务机关应限期追缴;追缴不回的,由扣缴义务人在限期届满时负责补缴所欠税款。
第十八条 纳税人不按规定申报纳税和扣缴义务人不履行代扣代缴税款义务,或不向税务机关报送有关纳税资料以及拒绝税务机关监督检查等,税务机关除责令其限期纠正外,可酌情处以5000元以下的罚款。
第十九条 纳税人、扣缴义务人违反第十七条、第十八条规定造成漏税、欠税、偷税、抗税的,除按照本细则第十七条和第十八条的规定处理外,还应按照《税收征管条例》第三十七条、第三十八条的有关规定处理。
第二十条 税务机关根据条例和本细则规定,处以罚款的案件,应将处理决定书面通知当事人。
第二十一条 税务机关有权对纳税人的收入和纳税情况、扣缴义务人的扣缴税款情况进行检查。纳税人和扣缴义务人必须按规定据实报告,并提供有关资料,不得拒绝或者隐瞒。税务机关检查时,应当出示证件。
第二十二条 为加强个人收入调节税的征收管理,堵塞偷漏,各地税务部门之间要相互支持配合,建立必要的信息与资料传递制度。
第二十三条 本细则的解释权,属于中华人民共和国财政部。
第二十四条 本细则与《中华人民共和国个人收入调节税暂行条例》同时施行。
附:
个人收入调节税第一档次税率表
────────┬────────────────────────────
适用地区 │ 六类和六类以下工资区
────────┼──────────────┬─────┬───────
地区计税基数 │ 100元 │ 税 率 │ 速算扣除数
────────┼──────────────┤ │
超基数的倍数 │ 全 月 应 纳 税 收 入 额 │ % │ (元)
────────┼──────────────┼─────┼───────
三倍 │ 400元以上至500元部分 │ 20 │ 80
四倍 │ 500元以上至600元部分 │ 30 │ 130
五倍 │ 600元以上至700元部分 │ 40 │ 190
六倍 │ 700元以上至800元部分 │ 50 │ 260
七倍 │ 800元以上部分 │ 60 │ 340
────────┴──────────────┴─────┴──────
个人收入调节税第二档次税率表
────────┬────────────────────────────
适用地区 │ 七、 八 类 工 资 区
────────┼──────────────┬─────┬───────
地区计税基数 │ 105元 │ 税 率 │ 速算扣除数
────────┼──────────────┤ │
超基数的倍数 │ 全 月 应 纳 税 收 入 额 │ % │ (元)
────────┼──────────────┼─────┼───────
三倍 │ 420元以上至525元部分 │ 20 │ 84
四倍 │ 525元以上至630元部分 │ 30 │ 136.5
五倍 │ 630元以上至735元部分 │ 40 │ 199.5
六倍 │ 735元以上至840元部分 │ 50 │ 273
七倍 │ 840元以上部分 │ 60 │ 357
────────┴──────────────┴─────┴──────
个人收入调节税第三档次税率表
────────┬────────────────────────────
适用地区 │ 九、 十 类 工 资 区
────────┼──────────────┬─────┬───────
地区计税基数 │ 110元 │ 税 率 │ 速算扣除数
────────┼──────────────┤ │
超基数的倍数 │ 全 月 应 纳 税 收 入 额 │ % │ (元)
────────┼──────────────┼─────┼───────
三倍 │ 440元以上至550元部分 │ 20 │ 88
四倍 │ 550元以上至660元部分 │ 30 │ 143
五倍 │ 660元以上至770元部分 │ 40 │ 209
六倍 │ 770元以上至880元部分 │ 50 │ 286
七倍 │ 880元以上部分 │ 60 │ 374
────────┴──────────────┴─────┴──────
个人收入调节税第四档次税率表
────────┬────────────────────────────
适用地区 │ 十 一 类 工 资 区
────────┼──────────────┬─────┬───────
地区计税基数 │ 115元 │ 税 率 │ 速算扣除数
────────┼──────────────┤ │
超基数的倍数 │ 全 月 应 纳 税 收 入 额 │ % │ (元)
────────┼──────────────┼─────┼───────
三倍 │ 460元以上至575元部分 │ 20 │ 92
四倍 │ 575元以上至690元部分 │ 30 │ 149.5
五倍 │ 690元以上至805元部分 │ 40 │ 218.5
六倍 │ 805元以上至920元部分 │ 50 │ 299
七倍 │ 920元以上部分 │ 60 │ 391
────────┴──────────────┴─────┴──────



1986年12月10日
  【案情】

  2011年6月29日,矿工江某与同伙商议后,携带钢钎、铁锤等工具,从藤县大黎镇东安村六怀冲海大铅锌矿窿道窜到蒙山县陈塘镇罗应村矿区同拾一号矿点,挖走蒙山县耀华矿业有限公司铅锌矿石600.5公斤,价值人民币5321.3元。江某等人从该窿口背运矿石到藤县大黎镇东安村窿道内途中,被公安干警抓获。

  【提出问题】

  本案在审理中,江某辩护人提出辩护意见:江某盗挖的矿石属国家矿产资源,不构成盗窃罪,应属非法采矿行为。

  【探究】

  盗窃罪是指以非法占有为目的,秘密地窃取数额较大的公私财物的行为。本罪的主体是一主体。主观方面是直接故意,以非法占有为目的。本罪客观方面表现为秘密窃取数额较大的公私财物或者多次盗窃公私财物的行为,而盗窃公私财物数额较大或多次盗窃,则是构成盗窃罪的两个重要条件,只要具备秘密窃取的行为,又具备两上重要条件之一,才构成盗窃罪。

  非法采矿罪,即无证开采,是指未取得采矿许可证擅自采矿的,进入国家规划矿区、对国民经济具有重要价值的矿区和他人矿区范围采矿的,擅自开采国家规定实行保护性开采的特定矿种,或者虽有采矿许可证,但不按采矿许可证上采矿范围等要求的,经责令停止开采后拒不停止开采,造成矿产资源破坏的行为。侵犯的客体是国家对矿产资源和矿业生产的管理制度以及国家对矿产资源的所有权。本罪的对象是矿产资源,是指在地质运动过程中形成的,蕴于地壳之中的,能为人们用于生产和生活和各种矿物质的总称。在客观上表现为违反矿产资源保护法的规定,非法采矿,矿产资源破坏的行为。本罪的主体为一般主体,但一般限于直接责任人员,具体包括国营、集体或乡镇矿山企业中作出非法采矿决策的领导人员和主要执行人员以及聚众非法采矿的煽动、组织、指挥人员和个体采矿人员。本罪主观上出于故意。其主观目的是为获取矿产品以牟利 。

  本案中江某作为矿工,利用自己熟悉采矿作业便利,贪小便宜,趁窿口无人之机,挖走铅锌矿,数额巨大,其行为触犯《中华人民共和国刑法》第264条规定,构成了盗窃罪。

  【结果】

  2011年11月25日,一审法院审理认为,江某盗挖的矿石在陈塘铅锌矿山同拾一号窿,该窿采矿权属蒙山县对外经济有限公司的财产权,而不是国家的矿产资源,因此江某的行为属盗窃而不是非法采矿。江某的行为构成盗窃罪,判处有期徒刑3年2个月,并处罚金人民币6000元。

  作者单位:广西蒙山县检察院

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