According to Article 30 of the Criminal Law of People's Republic of China (PRC), if a company, enterprise, institution, organ or group commits an act that endangers society, which is a unit crime according to the law, it shall bear criminal responsibility.
Article 31 If a unit commits a crime, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished. Where there are other provisions in the specific provisions of this Law and other laws, those provisions shall prevail.
Extended data:
Article 266 of the Criminal Law of People's Republic of China (PRC) stipulates that 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 only be fined;
If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years and shall also be fined;
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 or confiscated. Where there are other provisions in this Law, such provisions shall prevail.
Article 210, paragraph 2, whoever defrauds special invoices for value-added tax or other invoices that can be used to defraud export tax rebates or offset taxes shall be convicted and punished in accordance with the provisions of Article 266 of this Law.
Article 287 Whoever uses computers to commit financial fraud, theft, corruption, misappropriation of public funds, theft of state secrets or other crimes shall be convicted and punished in accordance with the relevant provisions of this Law.
References:
Baidu encyclopedia-fraud
China People's Congress Network-People's Republic of China (PRC) Criminal Law