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控制对企业进行经济检查的规定 Provisions on Control over the Economic Inspection on Enterprises

2006-05-14 15:57   我要纠错 | 打印 | 收藏 | | |

(Formulated by the State Economic and Trade Commission, the State Development Planning Commission, the Ministry of Finance, the Ministry of Personnel, National Audit Office, the State Administration of Taxation, National Bureau of Statistics, the State Administration of Industry and Commerce, the State Bureau of Quality and Technical Supervision and the State Administration of Foreign Exchange, approved by the State Council on July 9, 1999 and promulgated by the State Economic and Trade Commission on July 23, 1999)
颁布日期:19990723  实施日期:19990723  颁布单位:国务院

  Article 1 These Provisions are formulated in order to standardize activities of economic inspection on enterprises conducted by administrative organs, alleviate enterprises' burden and maintain the economic order of the socialist market.

  Article 2 The term "economic inspection" mentioned in these Provisions refers to inspection conducted by administrative organs on the situations of obedience of laws and regulations in enterprises' production and operation.

  Administrative organs mentioned in the preceding paragraph include departments of economy and trade, finance, price, taxation, industry and commerce, quality and technical supervision, foreign exchange control, audit, etc.

  Article 3 Except as clearly stipulated by laws and regulations, no administrative organ is allowed to conduct economic inspection on enterprises without authorization.

  Article 4 When conducting economic inspection on enterprises according to laws and regulations, administrative organs shall make overall plan, pay close attention to efficiency, ensure quality and avoid repetition.

  Article 5 Before conducting economic inspection on enterprises, administrative organs shall make inspection plans in advance. The inspection plans shall include the basis, time, objects and items of the inspection.

  Administrative organs shall submit inspection plans to the departments appointed by the people's governments at the same level (hereinafter collectively referred to as appointed departments) for the record. The appointed departments shall make necessary coordination on the inspection plans of the administrative organs concerned; if the plans may be merged, they shall be merged; if the plans may be jointly implemented, the administrative organs concerned shall be organized to jointly conduct the inspection.

  For an economic inspection on enterprises to be conducted by an administrative organ with vertical management system, it shall submit the inspection plans to for the record. The organ at the next higher level shall make necessary coordination on the inspection plans of the organ at the next lower level; if the plans may be merged, they shall be merged.

  Article 6 The same administrative organ shall not conduct economic inspection on the same enterprise more than one time each year, except as otherwise provided by laws, administrative regulations and these Provisions.

  Article 7 When conducting economic inspection on enterprises by taxation organs, State taxation organs and local taxation organs shall, in accordance with the principle of administrating separately and inspecting jointly, jointly organize the conduction of the inspection according to the inspection plan; taxation organs at the province (autonomous region or municipality directly under the Central Government) level, the municipality (prefecture, league) level, and the county (banner) level shall coordinate as a whole. Taxation organs shall not conduct taxation inspect on the same enterprise for more than twice per year.

  Quality and technical supervision organs shall not conduct supervision and random check on product quality of the same enterprise for more than twice per year, except those enterprises the product quality of which is not up to standard in random check.

  For key and large State-owned enterprises into which inspection commissioners of the State Council have been appointed, except as otherwise provided by laws and administrative regulations, the administrative organs concerned shall not conduct finance inspection on these enterprises.

  Article 8 When conducting economic inspection on enterprises, administrative organs shall issue an inspection notice. The inspection notice shall include the following contents:

  (1) laws and regulations on the basis of which the inspection is conducted;

  (2) inspection contents;

  (3) time limit for inspection;

  (4) staff and responsible persons conducting inspection.

  Article 9 After completion of the economic inspection on enterprises, administrative organs shall promptly provide objective, veritable and explicit reports and submit them to appointed departments or departments at higher levels for the record. The appointed departments or departments at higher levels shall, according to situations, send copies of the inspection reports to the administrative organs concerned.

  If the inspection report of an administrative organ may meet the needs of any other administrative organs in performing their functions and duties, the other administrative organs shall make use of the report to avoid repeated inspection.

  Article 10 Except the charging items prescribed by laws, regulations, the State Council, the Ministry of Finance, the State Development and Planning Commission as well as the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, when conducting economic inspection on enterprises, administrative organs shall not charge any fees, nor transfer any inspection expenditures onto enterprises in any form.

  Article 11 When conducting economic inspection on an enterprise, administrative organ's staff shall not receive gifts, remuneration or fringe benefits from the inspected enterprise, nor apply for reimbursement in the inspected enterprise, nor join the junketing, entertainment or tour activities of the inspected enterprise, nor seek profits for himself, his relatives or others through inspection.

  Article 12 If an administrative organ commits any one of the following acts, administrative sanctions shall be imposed upon the persons in charge directly responsible and the other directly responsible:

  (1) to conduct economic inspection on enterprises without an inspection notice;

  (2) to conduct economic inspection on the same enterprise for more times than prescribed within one year;

  (3) to illegally charge fees from inspected enterprises or transfer inspection expenditures onto enterprises.

  Article 13 If the staff of an administrative organ commit any one of the following acts, the administrative sanctions of warming or even dismissal shall be imposed:

  (1) in violation of the provisions, to conduct economic inspection on enterprises without authorization;

  (2) to receive gifts, remuneration or fringe benefits from inspected enterprises;

  (3) to apply for reimbursement in inspected enterprises;

  (4) to join junketing, entertainment or tour activities of inspected enterprises;

  (5) to seek profits for himself, his relatives or others through inspection.

  The gifts, remuneration or fringe benefits of inspected enterprises received by staff of an administrative organs mentioned in the preceding paragraph shall be confiscated, pursued or ordered to return or compensate according to law; the fees reimbursed in the inspected enterprises and the fees for junketing, entertainment or tour activities shall be returned, compensated, or paid by themselves.

  Article 14 Enterprises are entitled to reject any economic inspections conducted in violation of these Provisions, and any unit and individual is entitled to report to supervision departments and other relevant departments. The departments receiving the report shall keep it confidential and handle it promptly.

  Article 15 The staff of administrative departments retaliating upon or framing up reporters shall be investigated for criminal responsibilities if crimes are constituted; if no crimes are constituted, they shall be given administrative sanctions according to law.

  Article 16 Administrative organs are not restricted by Articles 4,5,6,7,8,9 of these Provisions if they have reasons to believe that illegal activities or possibilities thereof exist in the enterprise.

  Article 17 Special inspections decided by the State Council, by the relevant departments of the State Council after State Council's approval, or by the people's governments of provinces, autonomous regions or municipalities directly under the Central Government shall be conducted respectively in accordance with the scopes, contents, time limits and procedures defined by the State Council or the people's governments of provinces, autonomous regions or municipalities directly under the Central Government.

  Article 18 The people's governments of provinces, autonomous regions or municipalities directly under the Central Government may formulate implementing measures according to these Provisions.

  Article 19 Inspections conducted by any other administrative organs shall be conducted by reference to these Provisions.

  Article 20 These Provisions take effect from the date of promulgation.

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