国家工商行政管理局关于对外商投资企业违反登记管理法规的行为进行处罚的权限和程序的规定(附英文)
国家工商局
国家工商行政管理局关于对外商投资企业违反登记管理法规的行为进行处罚的权限和程序的规定(附英文)
1989年2月1日，工商局
为了加强对中外合资经营企业、中外合作经营企业、外资企业（以下统称外商投资企业）的监督管理，保护合法经营，依法查处违反登记管理法规的行为，根据《中华人民共和国企业法人登记管理条例》及其《施行细则》，特对处罚的权限和程序作如下规定：
第一条 县（区）及县（区）以上各级工商行政管理局，均有权对管辖区域内的外商投资企业进行监督检查。
第二条 国家工商行政管理局和国家工商行政管理局授权直接核准登记外商投资企业的地方工商行政管理局（以下简称受权的工商行政管理局），均有权依照有关规定和处罚权限对违反登记管理法规的外商投资企业进行处罚。
上级工商行政管理局对下级工商行政管理局作出的不适当的处罚有权予以纠正。
第三条 国家工商行政管理局对下列违反登记管理法规的外商投资企业进行查处：
一、国家工商行政管理局直接登记注册的外商投资企业；
二、国家工商行政管理局认为有必要直接查处的外商投资企业。
第四条 受权的工商行政管理局对违反登记管理法规的行为发生在本管辖区域内的外商投资企业进行查处。
受权的省、自治区、直辖市工商行政管理局对外商投资企业依法作出没收非法所得超过人民币二十万元或罚款超过人民币二万元或吊销营业执照处罚的，应报国家工商行政管理局核批。
受权的市（地区）工商行政管理局对外商投资企业违反登记管理法规的行为进行处罚的权限，由其所在的受权的省、自治区、直辖市工商行政管理局区别具体情况，按照本规定的原则加以规定，并报国家工商行政管理局批准。
受权的市（地区）工商行政管理局依法作出的处罚决定超出其权限的，应报其所在的受权的省、自治区、直辖市工商行政管理局或国家工商行政管理局核批。
第五条 受权的工商行政管理局对外商投资企业作出的处罚决定，应报送国家工商行政管理局和有关的工商行政管理局备案。
第六条 受权的工商行政管理局处理发生在本管辖区域内非本局核准登记的外商投资企业的违法行为时，应及时将查处情况及处理结果通知核准登记该企业的工商行政管理局。
第七条 没有处罚权的县（区）及县（区）以上的工商行政管理局在本管辖区域内发现外商投资企业违反登记管理法规的行为时，应当认真进行调查，提出处理建议，请示有处罚权的上级工商行政管理局。有处罚权的上级工商行政管理局应当在接到请示之日起一个月内予以批复，超出处罚权限的应逐级上报。
第八条 外商投资企业不得拒绝工商行政管理机关依法进行的监督管理和查处活动，并应当在收到处罚通知之日起十五日内执行处罚决定。对处罚决定不服的，应在收到处罚通知之日起十五日内向有处罚权的上一级工商行政管理局申请复议。上级工商行政管理局应当在收到复议申请之日起三十日内作出复议决定。复议期间，按原处理决定应收缴的罚没款可先予扣缴。
第九条 外商投资企业对地方工商行政管理局作出的复议决定或国家工商行政管理局作出的处罚决定或复议决定不服的，可以在收到复议决定或处罚决定之日起三十日内向人民法院起诉。逾期不提出申诉又不缴纳罚没款的，工商行政管理局可以按照规定程序通知其开户银行予以划拨。
第十条 工商行政管理局依法对外商投资企业违反登记管理法规的行为进行查处时，应当指定专人负责并建立档案，当事人提供的证据材料应由当事人签字或盖章。负责查处的工商行政管理人员应严格遵守各项法规和外事纪律。对外商投资企业进行调查或检查时应由二人以上进行，并出示《中华人民共和国国家工商行政管理局专用工作证》。
第十一条 对港、澳、台企业或华侨、港、澳、台同胞投资举办的合资经营企业、合作经营企业、独资经营企业，外国（地区）企业从事承包工程、承包经营管理、合作开发国内资源等经营活动，外国（地区）企业常驻代表机构，外国（地区）银行分行以及外商投资企业设立的从事经
营活动的分支机构和开展业务活动的办事机构的监督管理、处罚权限和程序，依照本规定执行。
第十二条 本规定自发布之日起执行。
REGULATIONS CONCERNING JURISDICTION AND PROCEDURES TO DEAL OUTPUNISHMENT FOR VIOLATIONS OF REGISTRATION ADMINISTRATIVE DECREES BYFOREIGN INVESTMENT ENTERPRISES
(Promulgated by the State Administration for Industry and Commerceon February 1, 1989)
Whole Doc.
With a view to strengthening supervision and control over the
Chinese-foreign joint ventures and Chinese-foreign contractual joint
ventures and wholly foreign-owned enterprises (hereinafter referred to as
foreign investment enterprises), protecting legal management and dealing
out punishment for violations of registration administrative decrees
according to the law, the jurisdiction and procedures for such punishment,
in accordance with "Rules of the People's Republic of China on
Administration of Registration on Enterprise Legal Persons" and the
"Detailed Regulation" for its implementation, are defined as follows:
Article 1
The administrations for industry and commerce at the county
(district) level or above all have the right to supervise and examine the
foreign investment enterprises in the areas that come under their
jurisdiction.
Article 2
The State Administration for Industry and Commerce and the local
administrations that are empowered by the former to directly check and
approve the registration of foreign investment enterprises (hereinafter
referred to as empowered local administrations) all have the right, in
accordance with relevant regulations and limits of authority, to deal out
punishment for violations of registration administrative decrees by the
foreign investment enterprises.
Administration for industry and commerce at higher level have the
right to rectify the improper decisions of punishment by administrations
for industry and commerce at lower level.
Article 3
The State Administration for Industry and Commerce examines and deals
accordingly with the following foreign investment enterprises that violate
the registration administrative decrees:
(1) The foreign investment enterprises that are directly registered
at the State Administration for Industry and Commerce;
(2) The foreign investment enterprises that the State Administration
for Industry and Commerce deems it necessary to exercise direct
examination and punishment.
Article 4
The empowered local administrations examine and deal accordingly with
the foreign investment enterprises that violate the registration
administrative decrees in the areas under their jurisdiction.
Provided that the empowered provincial, autonomous regional and
municipal administrations expropriate over RMB 200000 yuan of the illegal
gains by the foreign investment enterprises, or mete out a fine of over
RMB 20000 yuan, or withdraw the business license, they have to report to
the State Administration for Industry and Commerce for examination and
approval.
The limits of authority of the empowered city (prefectural)
administrations for industry and commerce over punishment of foreign
investment enterprises that violate the registration administrative
decrees are defined by their respective empowered provincial, autonomous
regional and municipal administration in the light of specific conditions
and in accordance with these Regulations and should be reported to the
State Administration for Industry and Commerce for approval.
Provided that the empowered city (prefectural) administration make
decisions of punishment beyond the limits of their authority, they have to
report to their respective provincial, autonomous regional and municipal
administrations or the State Administration for Industry and Commerce for
examination and approval.
Article 5
The empowered local administrations have to report their decisions of
punishment of foreign investment enterprises to the State Administration
for Industry and Commerce or relevant administrations for records.
Article 6
If empowered local administrations deal with violations of foreign
investment enterprises that are not approved and registered in the
locality under their jurisdiction, they have to inform in time the
concerned administrations of their decisions.
Article 7
If county (district) administrations or above that are not empowered
with the authority over such punishment detect violations of registration
administrative decrees by foreign investment enterprises, they should
carry out conscientious investigation, propose a decision of prosecution
and defer to administrations at higher level empowered with such
authority. The latter must reply within 1 month as of the date of receipt
of the report. If the decision of punishment go beyond their competence,
they should report to the next superior administration.
Article 8
The foreign investment enterprises must not reject the supervision,
examination and prosecution by administrations for industry and commerce
according to the law and should implement the decisions of punishment
within 15 days as of the date of receipt of the notice. If they do not
accept the decisions, they should appeal for re- examination to
administrations at higher level empowered with such authority within 15
days as of the date of the receipt of the notice. The latter should make
its decision of re-examination within 30 days as of the date of receipt of
the appeal. Pending the decision of re-examination, the fines and
confiscations should be executed as has been originally decided upon.
Article 9
If the foreign investment enterprises refuse to accept the decisions
of re-examination by local administrations or decisions of punishment or
decisions of re-examination by the State Administration for Industry and
Commerce, they may bring the suit to the People's Court within 30 days as
of the date of receipt of the decision of re-examination or decision of
punishment. If they do not appeal nor hand in the fine and the confiscated
amount of money, the administrations for industry and commerce can, in
accordance with stipulated procedures, inform the banks where they open an
account and ask them to transfer the amount.
Article 10
When the administrations for industry and commerce are examining and
dealing with the foreign investment enterprises that violate the
registration administrative decrees they should appoint special persons to
be in charge and establish relevant records. The evidence provided by the
litigants should be signed and sealed by the litigants. The persons from
the administrations for industry and commerce who are in charge should
strictly observe relevant decrees and the disciplines guiding the handling
of foreign affairs. Investigation or examination of foreign investment
enterprises should be conducted by 2 persons or more who have to show
their "Special ID Cards of the PRC Administration for Industry and
Commerce".
Article 11
The supervision, administration, jurisdiction over punishment and its
procedures concerning joint or contractual ventures and the wholly
foreign-owned enterprises established by the Hong Kong, Macao and Taiwan
enterprises, or by overseas Chinese, Hong Kong, Macao and Taiwan
compatriots, the projects and businesses contracted by foreign (regional)
enterprises and their cooperative development of domestic natural
resources, their permanent office, branches of foreign (regional) banks
and business branches established by foreign investment enterprises are
executed in accordance with these Regulations.
Article 12
These Regulations shall go into effect on the day of their
promulgation.
关于村级公益事业一事一议中央财政奖补事项的通知
财政部
关于村级公益事业一事一议中央财政奖补事项的通知
财预[2009]5号
各省、自治区、直辖市、计划单列市财政厅（局）：
为支持地方开展村级公益事业一事一议建设财政奖补试点工作，根据《国务院农村综合改革工作小组 财政部 农业部关于开展村级公益事业建设一事一议财政奖补试点工作的通知》（国农改[2008]2号）、《国务院农村综合改革工作小组关于在联系村所在县（市）开展村级公益事业建设一事一议财政奖补试点的通知》（国农改[2008]4号）精神，现就有关事项通知如下：
一、奖补原则
（一）适当奖补，客观公平。村级公益事业建设属于地方事权，为促进村民民主建设，并考虑取消劳动积累工和农村义务工对村级公益事业建设的影响，中央财政在地方财政奖补的基础上，对村级公益事业建设一事一议予以适当支持和奖补，奖补力求客观公平。
（二）分清责任，建立机制。村级公益事业具有准公共产品的性质，要在划分事权、分清责任、分级负责的基础上开展村级公益事业建设，建立村级公益事业建设的投入分担机制。跨村以及村以上范围的公益事业建设项目投入应主要由各级政府分级负责，由现有的投入渠道解决；村内小型水利、村内道路、环卫设施、植树造林等村民直接受益的公益事业，以村民通过一事一议筹资筹劳和村集体经济组织投入为主，国家适当给予奖补；农民房前屋后的修路、建厕、打井、植树等投资投劳由农民自己负责。
（三）直接受益，注重实效。一事一议财政奖补项目必须考虑村级集体经济组织、农民和地方财政的承受能力，重点支持农民需求最迫切、反映最强烈、利益最直接的村级公益事业建设项目，适当向贫困村倾斜，提高项目效用，使农民直接受益，防止盲目攀比。
二、奖补办法
（一）奖补范围。一事一议财政奖补范围主要包括以村民一事一议筹资筹劳为基础、目前支农资金没有覆盖的村内水渠（灌溉区支渠以下的斗渠、毛渠）、堰塘、桥涵、机电井、小型提灌或排灌站等小型水利设施，村内道路（行政村到自然村或居民点）和户外村内环卫设施、植树造林、村容村貌改造等村级公益事业建设。
（二）奖补因素。考虑乡村人口、农村劳动力、试点省份规定的一事一议筹资筹劳上限标准、地方财政（包括省级、地市级、县级、乡镇财政）对村级公益事业建设一事一议奖补金额、地方财力状况等客观因素，并适当向中西部省份倾斜。对农民规定范围内的筹劳折资标准，由于各地情况不一样，统一按每个工日20元标准折算。
（三）奖补比例。政府对农民通过一事一议筹资筹劳开展村级公益事业建设按照三分之一的比例予以补助，所需政府补助资金由地方财政承担三分之二，中央财政通过奖补的方式承担政府补助资金的三分之一，并考虑地方财政困难程度调整确定各地奖补系数。中央财政对地方财政奖补资金的上限，按照规定的当地农民一事一议筹资筹劳上限标准及政府补助比例计算确定。
（四）计算公式
当地方财政安排奖补资金规模不超过按照当地农民一事一议筹资筹劳上限标准及政府补助比例计算确定数额时：
中央财政对某地区财政奖补数额=该地区地方财政对一事一议财政奖补金额×中央财政奖补系数
当地方财政安排奖补资金规模超过按照当地农民一事一议筹资筹劳上限标准及政府补助比例计算确定数额时：
中央财政对某地区财政奖补数额=该地区按照当地农民一事一议筹资筹劳上限标准及政府补助比例计算确定的地方财政奖补金额×中央财政奖补系数
三、财政奖补资金的管理和使用
试点地区要高度重视，加强财政奖补资金的管理和使用，确保村级公益事业建设一事一议财政奖补试点工作的顺利进行。
（一）实行资金预拨和清算制。为支持一事一议项目建设，上级财政可预拨部分奖补资金，实行建设和奖补并行，在项目竣工验收合格后办理清算，多退少补。村级公益事业建设一事一议财政奖补资金在“对村级一事一议的补助”科目中反映。地方财政要将中央财政安排的奖补资金用于支持村级一事一议建设，不得截留、挪用。
（二）实行报账制。试点县（市）要按照新农村建设规划和群众意愿，建立一事一议项目计划，量力而行，分步实施。要按照不同的项目实施主体和项目金额大小，分别实行县级报账制和乡镇报账制，只有在村民筹资、村集体投入、社会捐赠资金到账，具备项目开工条件后，才能由村级提出申请，由县级或乡镇财政部门按工程进度拨付资金。
（三）实行公示制。试点省份和地区要按照政府信息公开的要求，全面公开一事一议财政奖补的政策标准、实施办法、办事程序和服务承诺。一事一议奖补项目要有村民代表实施项目全程监督和管理。已建成的一事一议奖补项目，乡镇或村民委员会要将项目资金（实物）的安排使用情况向全体村民公示，得到村民认可。
（四）加大监督考核力度。财政部门要加大管理力度，加强对财政奖补资金管理使用情况的监督检查和绩效考核。对财政奖补资金管理和使用中的违法行为，依据《财政违法行为处罚处分条例》（国务院令第427号）等有关规定追究法律责任。
财政部
二00九年一月十九日
