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.
关于进一步加强新增建设用地土地有偿使用费征收使用管理的通知
财政部 国土资源部 中国人民银行
财 政 部
国土资源部 文件
中国人民银行
财综[2004]85号
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财政部 国土资源部 中国人民银行关于进一步加强新增建设用地土地有偿使用费征收使用管理的通知
各省、自治区、直辖市、计划单列市财政厅(局)、国土资源厅(国土资源和房屋管理局、规划和国土资源局、房屋土地资源管理局、国土环境资源厅)，中国人民银行各分行、营业管理部，省会(首府)城市中心支行，大连、青岛、宁波、厦门、深圳市中心支行：
1998年8月29日第九届全国人民代表大会常务委员会第四次会议审议通过的《中华人民共和国土地管理法》(以下简称《土地管理法》)颁布实施以来，全国新增建设用地土地有偿使用费的征管工作取得较大成绩，但也存在越权减免．应缴未缴等突出问题。为认真贯彻落实《土地管理法》和《国务院关于深化改革严格土地管理的决定》(国发[2004]28号)(以下简称《决定》)有关规定，落实最严格的耕地保护制度，强化对土地供应的宏观调控，建立健全国土资源管理的长效机制，现就进一步加强新增建设用地土地有偿使用费(以下简称土地有偿使用费)征收使用管理工作的有关问题通知如下：
一、严格用地审批，强化征收管理。各级财政、国土资源管理部门要高度重视土地有偿使用费的征收管理工作，切实把土地
有偿使用费的足额征收作为落实国家实行最严格耕地保护制度，强化对土地供应宏观调控的重要措施。国土资源管理部门要在科学编制用地计划的基础上，加强用地项目的审查，严把用地审批关。凡不按国家规定的标准足额缴交土地有偿使用费的，一律不得下发农用地转用和土地征收批准文件。否则，以违法批地进行处理。任何部门、单位或个人，均不得减免、侵占和挪用土地有偿使用费。
二、认真开展土地有偿使用费的清欠工作。各级国土资源管理部门要按照《国务院办公厅关于深入开展土地市场治理整顿严
格土地管理的紧急通知》(国办发明电[2004]20号)的要求，结合已经开展的土地专项资金财务检查的结果和正在进行的土地
有偿使用费征收和使用的专项清理检查工作，认真开展土地有偿使用费的清欠工作。彻底清理2003年至2004年4月期间审批的新
增建设用地，凡未按规定足额缴交土地有偿使用费的，由上级政府责令限期整改。整改期间，国土资源管理部门不得受理该地区农用地转用和土地征收报批。
三、调整土地有偿使用费的缴库方式。根据《决定》第二十条规定，将现行土地有偿使用费缴库方式调整如下：
(一)自2005年1月1日起，土地有偿使用费实行先缴后分。申请用地的市、县人民政府应缴的新增建设用地土地有偿使用费，由市县人民政府财政部门负责缴纳。缴款时，由市、县财政部门填制一份“一般缴款书”，填列《2005年政府预算收支科目》“基金预算收入科目”第85类“土地有偿使用收入”中的第8502款“新增建设用地土地有偿使用费收入”，就地全额缴入国库。办理缴库手续时，“一般缴款书”中收款单位栏填写“财政部门”，预算级次填写“共享”，收款国库填写实际收纳库款的国库名称，并在缴款书中注明各预算级次的分成比例。
(二)各级国库收到库款时，按规定的分成比例，将库款的30％逐级上划中央总金库；将库款70％的部分，按各省、自治区、
直辖市人民政府规定的省、市、县具体分成比例进行划解。
国务院或省级国土资源管理部门依据加盖银行收讫章的“一般缴款书”的相关联次进行审核。未按规定足额缴交土地有偿使
用费的，不予办理新增建设用地手续。
四、强化土地有偿使用费征收使用的管理与监督。各级财政、国土资源管理等有关部门，要加强土地有偿使用费征收使用管理
和监督检查工作。国土资源管理部门要根据上报的用地情况与土地利用动态情况，对土地有偿使用费缴交情况进行检查和核实，严把用地审批关；要根据土地利用总体规划和年度计划，科学编制土地有偿使用费收入预算；依据土地开发整理专项规划，编制好国家投资土地开发整理项目投资计划和预算建议。财政部门要按财政改革和专项资金管理规章制度的要求，认真审核国家投资土地开发整理项目投资计划和预算建议，及时批复国家投资土地开发整理项目预算，办理资金拨付。并进一步强化资金使用监督工作；要加强对土地有偿使用费征收使用的监督检查工作，确保土地有偿使用费及时足额征收、合理使用。
各级国土资源管理部门要与财政、审计、监察等部门密切配合，加大对土地有偿使用费征收管理中违规违纪行为的查处力度，对不履行征收管理工作职责，应收不收、不及时足额缴库、截留、坐支、挪用土地有偿使用费，违规减免、越权或不按规定审批的，以及擅自变更项目预算，超项目支出范围或超预算标准开支，截留和挪用项目资金等违法违纪行为要依法从严查处。对违反法律、法规、规章和制度规定的，依法追究有关领导和责任人的行政、经济责任，构成犯罪的，依法追究刑事责任。
