Article 43 The private enterprise who conducts actions in violation of Article 38 of these Regulations shall be given punishment of warning or fining by the tax authority according to the seriousness of the individual case.

• 第四十三条私营企业违反本条例第三十八条规定的行为，由税务机关根据情节，分别给予警告、罚款的处罚。