2. It is in line with the basic conditions of the national special fund policy to adopt the national special fund user to declare the project, but exaggerates the actual situation in the declaration process, forges or provides individual non-critical false declaration materials. ...
3. Users who take state special funds pay bribes to the staff of state organs during the declaration process, and forge the official documents and certificates of state organs.
Legal basis: People's Republic of China (PRC) Criminal Law.
Article 266 Whoever defrauds public or private property in a relatively large amount shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or public surveillance, and shall also or solely be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years, and shall also be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined or confiscated. Where there are other provisions in this Law, such provisions shall prevail.
Article 192 Whoever illegally raises funds by fraudulent means for the purpose of illegal possession shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years; if the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than seven years or life imprisonment and shall also be fined or confiscated.
If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the provisions of the preceding paragraph.