Legal analysis
As an important financial tool, acceptance bill plays an irreplaceable role in promoting economic development, standardizing enterprise management behavior and providing financial support for enterprises. However, many lawless elements take advantage of the characteristics that bank acceptance bills can be cashed in banks when they are due, and enterprises can pay loans with bank acceptance bills, and buy and sell acceptance bills in the name of so-called "capital operation" and "investment and wealth management". This phenomenon, which seriously endangers normal economic activities, has existed in large numbers in recent years. Illegal buying and selling of acceptance bills has great social harm, which is mainly manifested in: endangering economic security and social stability, undermining financial management order, and causing huge tax losses. Adding extra economic burden to enterprises is not conducive to the long-term development of enterprises. Enterprises often encounter capital turnover difficulties in specific business activities. At present, borrowing from banks is the main form to solve the financial difficulties of enterprises.
legal ground
Article 225 of the Criminal Law of People's Republic of China (PRC), in violation of state regulations, commits one of the following illegal business operations, disrupting market order, and if the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also, or shall only, be fined not less than one time but not more than five times the illegal income; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than five years, and shall also be fined not less than one time but not more than five times his illegal income or his property shall be confiscated: (1) dealing in franchise, monopoly goods or other commodities whose business is restricted by laws and administrative regulations without permission; (2) buying and selling import and export licenses, import and export certificates of origin and other business licenses or approval documents stipulated by laws and administrative regulations; (three) without the approval of the relevant competent departments of the state, illegally engaged in securities, futures, insurance business, or illegally engaged in fund payment and settlement business; (four) other illegal business activities that seriously disrupt the market order.