Legal Subjectivity: If social insurance agencies, medical institutions, pharmaceutical business units and other social insurance service agencies defraud social insurance fund expenditures through fraud, forged certification materials or other means, the social insurance administrative department shall order the return of the fraudulent social insurance funds and impose penalties

A fine of not less than two times but not more than five times of the amount defrauded.

Legal objectivity: Article 87 of the "Social Insurance Law" If social insurance agencies, medical institutions, pharmaceutical business units and other social insurance service agencies defraud social insurance fund expenditures through fraud, forged certification materials or other means, the social insurance administrative department shall

Order the fraudulently obtained social insurance funds to be returned, and impose a fine of not less than two times but not more than five times the amount of fraud; if they belong to a social insurance service agency, the service agreement shall be terminated; if the directly responsible person in charge and other directly responsible personnel have professional qualifications, their practice shall be revoked in accordance with the law

qualifications.

Article 88 of the "Social Insurance Law" Article 88 Whoever defrauds social insurance benefits by fraud, forging certification materials or other means shall be ordered by the social insurance administrative department to return the social insurance funds obtained by fraud and impose a fine of not less than two times but not more than five times the amount defrauded.