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1、2023/10/8,1,TITLE IXWHITE-COLLAR CRIME PENALTY ENHANCEMENTS第九章 强化白领刑事责任,SEC.901.SHORT TITLE.第901节 小标题This title may be cited as the White-Collar Crime Penalty Enhancement Act of 2002.本章标题也可为“2002年强化白领刑事责任法案”。,2023/10/8,2,SEC.902.ATTEMPTS AND CONSPIRACIES TO COMMIT CRIMINAL FRAUD OFFENSES.第902节 企图和阴谋
2、进行犯罪欺诈活动(a)IN GENERAL.Chapter 63 of title 18,United States Code,is amended by inserting after section 1348 as added by this Actthe following:（a）总论。根据本法案在美国法典第63段第18章的1348节后增加：,2023/10/8,3,1349.Attempt and conspiracyAny person who attempts or conspires to commit any offense under this chapter shall b
3、e subject to the same penalties as thoseprescribed for the offense,the commission of which was the object of the attempt or conspiracy.“1349企图和策划任何企图和策划进行本章犯罪活动的，应根据企图或阴谋策划的对象受到相应处罚。,2023/10/8,4,(b)CLERICAL AMENDMENT.The table of sections at the beginning of chapter 63 of title 18,United States Code
4、,is amended by adding at the end the following new item:1349.Attempt and conspiracy.（b）文字修改。美国法典第63段第18章开始的目录中在结尾处增加：“1349企图和策划。”,2023/10/8,5,SEC.903.CRIMINAL PENALTIES FOR MAIL AND WIRE FRAUD.(a)MAIL FRAUD.Section 1341 of title 18,United States Code,is amended by striking five and inserting 20.第903
5、节 邮件及电传欺诈的刑事责任（a）邮件欺诈。美国法典第1341节第18章中将“五”替换成“20”。,2023/10/8,6,(b)WIRE FRAUD.Section 1343 of title 18,United States Code,is amended by striking five and inserting 20.（b）电传欺诈。美国法典第1343节第18章中将“五”替换成“20”。,2023/10/8,7,SEC.904.CRIMINAL PENALTIES FOR VIOLATIONS OF THE EMPLOYEERETIREMENT INCOME SECURITY ACT
6、 OF 1974.第904节 违反1974年雇员退休收入保障法的刑事责任修订1974年雇员退休收入保障法第501节Section 501 of the Employee Retirement Income Security Act of 1974(29 U.S.C.1131)is amended,2023/10/8,8,(1)by striking$5,000 and inserting$100,000;(2)by striking one year and inserting 10 years;and(3)by striking$100,000 and inserting$500,000.（
7、1）将“5,000”替换成“100,000”；（2）将“一年”替换成“10年”；和（3）将“10,000”替换成“500,000”；,2023/10/8,9,SEC.905.AMENDMENT TO SENTENCING GUIDELINES RELATING TO CERTAIN WHITE-COLLAR OFFENSES.第905节 修改关于白领犯罪行为的判决指南,2023/10/8,10,(a)DIRECTIVE TO THE UNITED STATES SENTENCING COMMISSION.Pursuant to its authority under section 994(p
8、)of title 18,United States Code,and in accordance with this section,the United States Sentencing Commission shall review and,as appropriate,amend the Federal Sentencing Guidelines and related policy statements to implement the provisions of this Act.（a）对美国宣判委员会的指示。依照美国法典第994(p)节第18章的授权和本节的精神，美国宣判委员会
9、应该讨论并对联邦审判指南相关政策表述进行必要的修订，以实行本法案的规定。,2023/10/8,11,(b)REQUIREMENTS.In carrying out this section,the Sentencing Commission shall（b）要求。在执行本节时宣判委员会应该,2023/10/8,12,(1)ensure that the sentencing guidelines and policy statements reflect the serious nature of the offenses and the penalties set forth in this
10、 Act,the growing incidence of serious fraud offenses which are identified above,and the need to modify the sentencing guidelines and policy statements to deter,prevent,and punish such offenses(1)确保审判指南和政策表述充分反映本法案规定的犯罪和刑罚的严厉性，前述恶性欺诈犯罪的多发性，和修订审判指南和政策表述以阻遏、预防和惩罚这类犯罪的必要性；,2023/10/8,13,(2)consider the e
11、xtent to which the guidelines and policy statements adequately address whether the guideline offenselevels and enhancements for violations of the sections amended by this Act are sufficient to deter and punish such offenses,and specifically,are adequate in view of the statutory increases in penaltie
12、s contained in this Act;(2)考虑审判指南和政策表述对犯罪等级的规定和根据本法案进行的补充是否可以阻遏和惩罚这类犯罪，特别是，本法案增加的惩罚条款的是否足够；,2023/10/8,14,(3)assure reasonable consistency with other relevant directives and sentencing guidelines;(3)确保和其它的相关的指示和判决指南保持一致；(4)account for any additional aggravating or mitigating circumstances that might
13、justify exceptions to the generally applicable sentencing ranges;(4)考虑增加一般适用的判决范围之外的加重或减轻的条款；,2023/10/8,15,(5)make any necessary conforming changes to the sentencing guidelines;and(5)对宣判指南进行必要的一致性修订；和(6)assure that the guidelines adequately meet the purposes of sentencing,as set forth in section 355
14、3(a)(2)of title 18,United States Code.(6)确保指南满足审判的要求，根据美国法典第3553(a)(2)节第18章。,2023/10/8,16,(c)EMERGENCY AUTHORITY AND DEADLINE FOR COMMISSION ACTION.The United States Sentencing Commission is requested to promulgate the guidelines or amendments provided for under this section as soon as practicable,a
15、nd in any event not later than 180 days after the date of enactment of this Act,in accordance with the procedures set forth in section 219(a)of the Sentencing Reform Act of 1987,as though the authority under that Act hadnot expired.（c）紧急授权和法案规定任务的期限。要求美国审判委员会尽快公布根据本节提出的指南和补充，在任何情况下不得迟于法案签署后180天，以符合1
16、987年审判改革法案第219(a)节的程序要求，尽管在该法案下的授权还没有过期。,2023/10/8,17,SEC.906.CORPORATE RESPONSIBILITY FOR FINANCIAL REPORTS.第906节 公司对财务报告的责任(a)IN GENERAL.Chapter 63 of title 18,United States Code,is amended by inserting after section 1349,as created by this Act,the following:（a）总论。根据本法案在美国法典第63段第18章的1349节后加入：,2023
17、/10/8,18,1350.Failure of corporate officers to certify financial Reports“1350公司官员证明财务报告失败,2023/10/8,19,(a)CERTIFICATION OF PERIODIC FINANCIAL REPORTS.Each periodic report containing financial statements filed by an issuer with the Securities Exchange Commission pursuant to section 13(a)or 15(d)of th
18、e Securities Exchange Act of 1934(15 U.S.C.78m(a)or 78o(d)shall be accompanied by a written statement by the chief executive officer and chief financial officer(or equivalent thereof)of the issuer.(a)证明定期财务报告。每一份由发行证券的公司根据1934年证券交易法第13(a)节或15(d)节向SEC申报的包含财务报告的定期报告都应包括公司首席执行官和财务总监写声明。,2023/10/8,20,(b
19、)CONTENT.The statement required under subsection(a)shall certify that the periodic report containing the financial statements fully complies with the requirements of section 13(a)or 15(d)of the Securities Exchange Act pf 1934(15 U.S.C.78m or 78o(d)and that information contained in the periodic repor
20、t fairly presents,in all material respects,the financial condition and results of operations of the issuer.(b)内容。(a)小节中要求的声明包括财务报告的定期报告是完全按照1934年证券交易法第13(a)节或15(d)节的要求编写的，定期报告中的信息在所有重大方面都公允的反映了公司的财务状况和经营成果。,2023/10/8,21,(c)CRIMINAL PENALTIES.Whoever(1)certifies any statement as set forth in subsecti
21、ons(a)and(b)of this section knowing that the periodic report accompanying the statement does not comport with all the requirements set forth in this section shall be fined not more than$1,000,000 or imprisoned not more than 10 years,or both;or(c)罚则。无论是谁(1)知道包括财务报告的定期报告没有满足本节的所有要求却根据本节(a)和(b)小节签署证明的，
22、应该被处以最多1,000,000的罚款，最多10年的监禁，或并罚；或,2023/10/8,22,(2)willfully certifies any statement as set forth in subsections(a)and(b)of this section knowing that the periodic report accompanying the statement does not comport with all the requirements set forth in this section shall be fined not more than$5,000
23、,000,or imprisoned not more than 20 years,or both.(2)明知包括财务报告的定期报告没有满足本节的所有要求却根据本节(a)和(b)小节蓄意签署证明的，应该被处以最多5,000,000的罚款，最多20年的监禁，或并罚。”,2023/10/8,23,(b)CLERICAL AMENDMENT.The table of sections at the beginning of chapter 63 of title 18,United States Code,is amended by adding at the end the following:1
24、350.Failure of corporate officers to certify financial reports.（b）文字修改。美国法典第63段第18章开始的目录中在结尾处增加：“1350公司官员证明财务报告失败。”,2023/10/8,24,TITLE XCORPORATE TAX RETURNS第十章 公司纳税申报表SEC.1001.SENSE OF THE SENATE REGARDING THE SIGNING OF COR-PORATE TAX RETURNS BY CHIEF EXECUTIVE OFFICERS.第1001节 参议院要求考虑公司首席执行官签署纳税申报表,2023/10/8,25,It is the sense of the Senate that the Federal income tax return of a corporation should be signed by the chief executive officer of such corporation.参议院要求公司首席执行官签署联邦所得税的退税证明。,
