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Article 1. This Regulation is formulated so as to make corrections illegal fiscal acts, and maintain the State's fiscal and economic order. Article 2. Each public finance department or auditing organ under the people's government at the county level or above shall, within the scope of its powers, lawfully make decisions on punishment or penalty against illegal fiscal acts. The dispatched offices of the public finance department under a people's government at the provincial level or above shall, within the prescribed scope of their respective powers, lawfully make decisions on punishment or penalty against illegal fiscal acts; while the dispatched offices of an auditing organ shall, upon authorization by the auditing organ, lawfully make decisions on punishment or penalty against illegal fiscal acts. If necessary, the State Council may lawfully adjust the scope of power of the public finance departments and their dispatched offices (hereinafter uniformly referred to the public finance departments), as well as of auditing organs and their dispatched offices (hereinafter uniformly referred to auditing organs). An entity who has committed any illegal fiscal act, its directly responsible person-in-charge and other directly liable persons, or an individual who is a State public servant and has any illegal fiscal act, shall be imposed administrative sanctions in accordance with the law by the supervision organ or its dispatched office (hereinafter uniformly referred to supervision organ), or by the appointment and dismissal organ within the scope of its authority for personnel management. Article 3. Where a revenue collection entity or any of its personnel has any of the following acts in violation of the provisions of the State on revenue management, it/he shall be ordered to make corrections, to make up for the payable revenue, and to refund the illegal proceeds within a time limit. The entity shall be imposed a warning or circularized a criticism. The directly responsible person-in-charge or any other directly liable person shall be imposed the sanction of warning, demerit or gross demerit. If the consequences are serious, he shall be imposed the sanction of demotion or dismissal from post: (1) Violating the provisions to set up revenue items; (2) Violating the provisions to unlawfully change the scope, standards, objects or time period of the revenue items; (3) Complying with the original items or rates or changing the name of the revenue-collecting items which have been cancelled by clear order or been suspended, or whose rates have been lowered; (4) Postponing the collection of revenues or not collecting revenues; (5) Unlawfully converting budgetary revenues into extra-budgetary revenues; or (6) Other acts in violation of the provisions of the State on revenue management. Where there are otherwise provisions in the "Law of the People's Republic of China for the Administration of Tax Levying and Collection", or other laws or administrative regulations, the administrative sanctions shall be imposed in accordance with such provisions. Article 4. Where a revenue collection entity or any of its personnel has any of the following acts in violation of the provisions of the State on payment of revenues, it/he shall be ordered to make make corrections, to adjust the relevant accounting ledgers, to collect the revenues payable, and to refund the illegal proceeds within a time limit. The entity shall be imposed a warning or be circularized a criticism. The directly responsible person-in-charge or any other directly liable person shall be imposed the sanction of gross demerit. If the consequences are relatively serious, he shall be imposed the sanction of demotion or dismissal from post. If the consequences are serious, he shall be imposed the sanction of discharge from public service: (1) Concealing any revenues payable; (2) Retaining, holding back or misappropriating any revenues payable; (3) Spending any revenues payable that shall be turned over to the treasury; (4) Not complying with the prescribed budget level or budget account to include the revenues into the treasury; (5) Refunding money from the State treasury or funds from a special fiscal account in violation of the provisions; or (6) Other acts in violation of the provisions of the State on payment of revenues. Where there are otherwise provisions in the "Law of the People's Republic of China for the Administration of Tax Collection", the "Budget Law of the People's Republic of China", or other laws or administrative regulations, the administrative sanctions shall be imposed in accordance with such provisions. Article 5. Where a public finance department, a State treasury institution or any of its personnel has any of the following acts in violation of the relevant provisions of the State on turning in or allotting fiscal funds, it/ he shall be ordered to make corrections, and to refund the illegal proceeds within a time limit. The entity shall be imposed a warning or circularized a criticism. The directly responsible person-in-charge or any other directly liable person shall be imposed the sanction of demerit or gross demerit. If the consequences are relatively serious, he shall be imposed the sanction of demotion or dismissal from post. If the consequences are serious, he shall be imposed the sanction of discharge from public service: (1) Delaying in turning in, or occupying, the revenues which ought to be turned in; (2) Not complying with the plan on budget or use of funds to ratify the allotment of fiscal funds; (3) Accepting, dividing, retaining, or returning funds from the State treasury or a special fiscal account in violation of the provisions; (4) Including the revenues which ought to be included into the State treasury into a special fiscal account for accounting; (5) Unlawfully using the money from the State treasury or funds from a special fiscal account in violation of the provisions; or (6) Other acts in violation of the relevant provisions of the State on turning in and allotting fiscal funds. Article 6. Where a State organ or any of its personnel has any of the following acts of using or fraudulently obtaining fiscal funds in violation of the provisions, it/he shall be ordered to make corrections, to adjust the relevant accounting ledgers, to recover the relevant fiscal funds, and to refund the illegal proceeds within a time limit. The entity shall be imposed a warning or circularized a criticism. The directly responsible person-in-charge or any other directly liable person shall be imposed the sanction of gross demerit. If the consequences are relatively serious, he shall be imposed the sanction of demotion or dismissal from post. If the consequences are serious, he shall be imposed the sanction of discharge from public service: (1) Fraudulently obtaining fiscal funds by means of false declaration or in any other's name; (2) Holding back or misappropriating fiscal funds; (3) Retaining fiscal funds which ought to be allotted; (4) Expanding the scope of expenditures and raising the rate of expenditures in violation of the provisions; or (5) Other acts of using or fraudulently obtaining fiscal funds in violation of the provisions. Article 7. Where a department for compiling the fiscal budget and final fiscal accounts, a budget implementation department or any of its personnel has any of the following acts in violation of the relevant provisions of the State on budgetary administration, it/he be ordered to make corrections, to recover the relevant funds, and to adjust the relevant budget account and budget level within a time limit. The entity shall be imposed a warning or circularized a criticism. The directly responsible person-in-charge or any other directly liable person shall be imposed the sanction of warning, demerit or gross demerit. If the consequences are relatively serious, he shall be imposed the sanction of demotion. If the consequences are serious, he shall be imposed the sanction of dismissal from post: (1) Falsely increasing or reducing the revenues or fiscal expenditures; (2) Compiling or approving the budget or final accounts in violation of the provisions; (3) Adjusting the budget in violation of the provisions; (4) Adjusting the budget level or the class of budgetary income and expenditures in violation of the provisions; (5) Using budgetary preparation fees or misappropriating budgetary revolving funds in violation of the provisions; (6) The acts in violation of the provisions of the State on transfer payment administration; or (7) Other acts in violation of the relevant provisions of the State on budgetary administration. Article 8. Where a State organ or any of its personnel unlawfully occupies, uses or disposes of State-owned assets in violation of the provisions on the administration of State-owned assets, it/he shall be ordered to make corrections, to adjust the relevant accounting ledgers, and to refund the illegal proceeds and occupied State-owned assets within a time limit. The entity shall be imposed a warning or circularized a criticism. The directly responsible person-in-charge or any other directly liable person shall be imposed the sanction of gross demerit. If the consequences are relatively serious, he shall be imposed the sanction of demotion or dismissal from post. If the consequences are serious, he shall be imposed the sanction of discharge from public service. Article 9. Where an entity or individual has any of the following acts in violation of the relevant of the State on investment in construction projects, it/he shall be ordered to make corrections, to adjust the relevant accounting ledgers, and to recover the State's construction funds which have been held back, misappropriated or fraudulently obtained; moreover, its/his illegal proceeds shall be confiscated, and its project investments shall be reduced, or be suspended from allotment of funds. The entity shall be imposed a warning or circularized a criticism. If the directly responsible person-in-charge or any other directly liable person is a public servant, he shall be imposed the sanction of gross demerit. If the consequences are relatively serious, he shall be imposed the sanction of demotion or dismissal from post. If the consequences are serious, he shall be imposed the sanction of discharge from public service: (1) Holding back or misappropriating the State's construction funds; (2) Fraudulently obtaining the State's construction funds by means of false declaration, imitation, connected transaction or else; (3) Contributing investments beyond budgetary estimate in violation of the provisions; (4) Falsely listing the investment completion amount; or (5) Other acts in violation of the relevant provisions of the State on investment in construction projects. Where there are otherwise provisions in the "Government Procurement Law of the People's Republic of China", the "Bidding Law of the People's Republic of China", the "Measures for the Administration of Key Construction Projects of the State" or other laws or administrative regulations, the punishments and penalties shall be imposed in accordance with such provisions. Article 10. Where a State organ or any of its personnel unlawfully provides guaranty in violation of the "Guarantee Law of the People's Republic of China" and other relevant provisions of the State, it/he shall be ordered to make corrections, and its/his illegal proceeds shall be confiscated. The entity shall be imposed a warning or circularized a criticism. The directly responsible person-in-charge or any other directly liable person shall be imposed the sanction of warning, demerit or gross demerit. If he has caused any loss, he shall be imposed the sanction of demotion or dismissal from post. If he causes a heavy loss, he shall be imposed the sanction of discharge from public service. Article 11. Where a State organ or any of its personnel unlawfully opens and uses an account in a financial institution in violation of the relevant provisions of the State on the administration of accounts, it/he shall be ordered to make corrections, to adjust the relevant accounting ledgers, and to recover the relevant fiscal funds; moreover, its/his illegal proceeds shall be confiscated, and the unlawfully opened account shall be revoked in accordance with the law. The entity shall be imposed a warning or circularized a criticism. The directly responsible person-in-charge or any other directly liable person shall be imposed the sanction of demotion. If the consequences are serious, he shall be imposed the sanction of dismissal from post or discharge from public service. Article 12. Where a State organ or any of its personnel has any of the following acts, it/he shall be ordered to make corrections, to adjust the relevant accounting ledgers, and to recover the relevant misappropriated or fraudulently obtained funds; moreover, its/his illegal proceeds shall be confiscated. The entity shall be imposed a warning or circularized a criticism. The directly responsible person-in-charge or any other directly liable person shall be imposed the sanction of demotion. If the consequences are relatively serious, he shall be imposed the sanction of dismissal from post. If the consequences are serious, he shall be imposed the sanction of discharge from public service: (1) Fraudulently obtaining, by means of false declaration or in any other's name, loans granted by a foreign government or an international financial organization and meanwhile ensured or guaranteed by the government; (2) Retaining loans granted by a foreign government or an international financial organization and meanwhile ensured or guaranteed by the government; (3) Holding back or misappropriating loans granted by a foreign government or an international financial organization and meanwhile ensured or guaranteed by the government; or (4) Other acts such as fraudulently obtaining loans granted by a foreign government or an international financial organization and meanwhile ensured or guaranteed by the government, or using such loans in violation of the provisions. Article 13. Where an enterprise or individual has any of the following acts of not paying or underpaying the revenues, it/he shall be ordered to make corrections, adjust the relevant accounting ledgers, be confiscated of the revenues which ought to be turned in, as well as be imposed a warning, be confiscated of the illegal proceeds, and concurrently be imposed a fine of not less than 10% but not more than 30% of the unpaid or underpaid revenues; the directly responsible person-in-charge or any other directly liable person shall be imposed a fine of not less than 3,000 Yuan but not more than 50,000 Yuan: (1) Concealing the revenues payable; (2) Holding back the revenues it collects on behalf of others; or (3) Other acts of not paying or underpaying revenues. For the illegal acts in the respect of taxation, the punishments and penalties shall be imposed in accordance with the relevant laws and administrative regulations on taxation. Article 14. Where an enterprise or individual has any of the following acts, it/he shall be ordered to make corrections, to adjust the relevant accounting ledgers, and to recover the relevant funds which were used in violation of the provisions or fraudulently obtained, as well as be imposed a warning, be confiscated of the illegal proceeds, and concurrently be imposed a fine of not less than 10% but not more than 50% of the relevant fraudulently obtained funds or a fine of not less than 10% but not more than 30% of the relevant funds used in violation of the provisions; the directly responsible person-in-charge or any other directly liable persons shall be imposed a fine of not less than 3,000 Yuan but not more than 50,000 Yuan: (1) Fraudulently obtaining, by means of false declaration or in any other's name, fiscal funds or loans granted by a foreign government or an international financial organization and meanwhile ensured or guaranteed by the government; (2) Misappropriating fiscal funds or loans granted by a foreign government or an international financial organization and meanwhile ensured or guaranteed by the government; (3) Illegally gaining benefits from the fiscal funds or the loans granted by a foreign government or an international financial organization and meanwhile ensured or guaranteed by the government, or from gratuitously used fiscal funds; or (4) Other acts of fraudulently obtaining fiscal funds or loans granted by a foreign government or an international financial organization and meanwhile ensured or guaranteed by the government, or using such funds or loans in violation of the provisions. For the illegal acts in the respect of government procurement, the punishments and penalties shall be imposed in accordance with the "Government Procurement Law of the People's Republic of China" and other relevant laws and administrative regulations. Article 15. Where a public institution, social group, any other social organization, or any of the personnel thereof has an illegal fiscal act, the matter shall be dealt with in accordance with the provisions in this Regulation that apply to State organs; however, as for the illegal fiscal acts which occur during its/his business activities, the matter shall be dealt with in accordance with Article 13 and Article 14 of this Regulation. Article 16. Where an entity or individual has any of the following acts in violation of the provisions for the administration of revenue documents, the illegally printed documents shall be destroyed, the illegal proceeds and crime-committing instruments shall be confiscated. The entity involved shall be imposed a fine of not less than 5,000 Yuan but not more than 100,000 Yuan. The directly responsible person-in-charge or any other directly liable person shall be imposed a fine of not less than 3,000 Yuan but not more than 50,000 Yuan. If he is a public servant, he shall be imposed the sanction of demotion or dismissal from post, in addition. If the consequences are serious, he shall be imposed the sanction of discharge from public service: (1) Printing and producing revenue documents in violation of the provisions; (2) Lending revenue documents, using revenue documents by colluding with others, or issuing revenue documents on behalf of others; (3) Forging, altering, trading in or unlawfully destroying revenue documents; (4) Forging a stamp used for supervising the production of revenue documents, or using a forged stamp used; or (5) Other acts in violation of the provisions for the administration of revenue documents. For the illegal acts the in respect of the administration for taxation and revenue documents, the punishments and penalties shall be imposed in accordance with the laws and administrative regulations on taxation. Article 17. Where an entity or individual privately deposits fiscal funds or other public money in violation of the provisions on financial management, it/he shall be ordered to make corrections, to adjust the relevant accounting ledgers, and to recover the privately deposited funds, as well as be confiscated of the illegal proceeds. The entity shall be imposed a fine of not less than 3,000 Yuan but not more than 50,000 Yuan; the directly responsible person-in-charge or any other directly liable person shall be imposed a fine of not less than 2,000 Yuan but not more than 20,000 Yuan. If he is a public servant, he shall be imposed the sanction of gross demerit. If the consequences are serious, he shall be imposed the sanction of demotion or dismissal from post. Article 18. For illegal acts in respect of accounting, the punishments and penalties shall be imposed in accordance with accounting laws and administrative regulations. The directly responsible person-in-charge or any other directly liable person shall be imposed the sanction of warning, demerit or gross demerit if he is a public servant. If the consequences are relatively serious, he shall be imposed the sanction of demotion or dismissal from post. If the consequences are serious, he shall be imposed the sanction of discharge from public service. Article 19. For illegal acts in respect of administrative charges, if there are otherwise provisions in the "Administrative License Law of the People's Republic of China", the "Interim Provisions on Administrative Sanctions Against Violation of the Provisions on Separating Revenue Account from Expenditure Account Regarding Administrative Charges and Confiscation Revenues", other laws or administrative regulations, or otherwise provisions formulated by the State Council, the relevant department shall impose sanctions of punishments or penalties in accordance with such provisions. Article 20. Where any entity or individual has any illegal fiscal act prescribed in this Regulation, and a crime is constituted, he/it shall be subject to criminal liabilities. Article 21. When a public finance department, auditing organ or supervision organ is making an investigation or inspection in accordance with the law, the investigated or inspected entity or individual shall provide cooperation, truthfully tell the facts, instead of refusing, impeding or delaying the investigation or inspection. Whoever violates the provisions in the preceding paragraph shall be ordered to make corrections. In case of failure to make corrections, the directly responsible person-in-charge or any other directly liable person shall, if he is a public servant, be imposed the sanction of warning, demerit or gross demerit. If the consequences are serious, he shall be imposed the sanction of demotion or dismissal from post. Article 22. When a public finance department, auditing organ or supervision organ is making an investigation or inspection in accordance with the law, it may, upon approval from the responsible person of the auditing organ, supervision organ, or public finance department under the people's government at the county level or above, inquire the relevant information on the entity that has economic and business relations with the investigated or inspected entity, or inquire the deposits of investigated or inspected entity from financial institutions, while the relevant entity and financial institution shall cooperate. When a public finance department, auditing organ or supervision organ is making an investigation or inspection in accordance with the law, there shall be no less than 2 law enforcers, who shall show their certificates to the party concerned or the relevant persons; when the above said department or organ is inquiring deposits, the law enforcers shall, in addition, bring the notice issued by the public finance department, auditing organ or supervision organ under the people's government at the county level or above on inquiring the deposits, and shall bear confidentiality obligations. Article 23. When a public finance department, auditing organ or supervision organ is making an investigation or inspection in accordance with the law, it may, in the event that the relevant evidence is likely to be lost or will be difficult to be obtained in the future, register and preserve such evidence in advance upon approval of the responsible person of the auditing organ, supervision organ, or public finance department under the people's government at the county level or above, and shall make a timely decision within 7 days on how to deal with the matter. During this period, neither the party concerned nor any relevant person may destroy or transfer the evidence. Article 24. If an entity or individual under investigation or inspection is committing an illegal fiscal act, the public finance department or the auditing organ shall order the said entity or individual to stop the act. If the said entity or individual refuses to do so, the public finance department may suspend the fiscal allotment or cease allotting the money directly related to the illegal fiscal act. If the public finance department has allotted the money, it shall order the said entity or individual to suspend using it; the auditing organ may notify the public finance department or other relevant competent department to suspend the fiscal allotment or to cease allotting the money directly related to the illegal fiscal act. If the public finance department has allotted the money, it shall order the said entity or individual to suspend using it. The public finance department and other relevant competent department shall inform the auditing organ in writing of the result. Article 25. The illegal proceeds which should be refunded within a time limit prescribed in this Regulation shall, if unable to be refunded at expiry of the time limit, be confiscated to the State treasury. Article 26. Where an entity or individual has any of the illegal fiscal acts listed in this Regulation, the public finance department, auditing organ or supervision organ may announce such illegal fiscal act, and the decision on punishment, penalty or sanction imposed accordingly. Article 27. Where an entity or individual has any of the illegal fiscal acts listed in this Regulation, and practices fraud to obtain any title of honor or other relevant award, the title of honor shall be revoked and the relevant award shall be recovered. Article 28. Where any of the personnel in a public finance department, auditing organ, supervision organ abuses his powers, neglects his duties, practices fraud for personal gains, he shall be imposed the sanction of warning, demerit or gross demerit. If the consequences are relatively serious, he shall be imposed the sanction of demotion or dismissal from post. If the consequences are serious, he shall be imposed the sanction of discharge from public service. If a crime is constituted, he shall be subject to criminal liabilities. Article 29. A public finance department, auditing organ, supervision organ or any other relevant supervision and inspection organ shall, after making an investigation or inspection on the relevant entity or individual in accordance with the law, issue the conclusion of investigation or inspection. If the investigation or inspection conclusion made by a relevant supervision and inspection organ can satisfy the needs of other supervision and inspection organs in implementing their respective duties, other supervision and inspection organs shall make use of such conclusion. Article 30. The public finance departments, auditing organs, supervision organs and other relevant organs shall strengthen their cooperation, and each department or organ shall lawfully transfer the matters which do not fall within its own scope of power. The organ to which the matter is transferred shall timely impose punishment regarding this matter, and inform the transferring organ in writing of the result. Article 31. The procedures for making decisions on punishments, penalties and sanctions against illegal fiscal acts shall be followed in accordance with this Regulation, the "Law of the People's Republic of China on Administrative Penalties", the "Law of the People's Republic of China on Administrative Supervision", and other relevant laws and administrative regulations. Article 32. Where an entity or individual refuses to accept a punishment or penalty, it/he may apply for reconsideration in accordance with the "Administrative Reconsideration Law of the People's Republic of China", or bring a lawsuit in accordance with the "Administrative Litigation Law of the People's Republic of China". Where a State public servant refuses to accept an administrative sanction, he shall file a petition in accordance with the "Law of the People's Republic of China on Administrative Supervision", the "Interim Regulation on State Public Servants", and other laws and administrative regulations. Article 33. "Revenue collection entities" mentioned in this Regulation shall mean the entities responsible for collecting tax revenues and various non-tax revenues. Article 34. Where it is necessary to give a sanction to an organization empowered by any law or regulation to administer public affairs, the organizations lawfully entrusted by the State administrative organs, any of their personnel other than their rear service staff, any person in any enterprise, public institution or social group who is appointed by State administrative organ by means of entrustment or dispatch, or any other person, due to their illegal fiscal acts under this Regulation, the sanction shall be imposed by analogy to the relevant provisions of this Regulation. Article 35. This Regulation shall come into force on February 1, 2005. The "Interim Provisions of the State Council on Penalties upon Violations of Public Finance Regulations" promulgated by the State Council on June 16, 1987 shall be repealed simultaneously. |
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