(June 16, 1987) (Editor's Note: this piece has been Executive meeting of the State Council on November 5, 2004, the 69th on November 30, 2004, People's Republic of China promulgated by Decree No. 427, promulgated as of February 1, 2005 the financial illegal activities penalties and regulations of abolition) first in order to strictly enforce the financial rules, protection of inviolability of State property, maintain social and economic order, safeguard economic reforms and the smooth progress of the Socialist economic construction, these provisions are formulated.
Second State-owned enterprises and institutions from State funds allocated to funding bodies, and their staff, financial, financial activities, must abide by the financial laws, administrative regulations, local regulations and rules (hereinafter referred to as the financial regulation) requirements.
For acts in violation of the financial regulations, to comply with the financial regulations are withheld, misappropriated funds, embezzlement, waste of State funds, subject to punishment as provided by regulations, in accordance with these provisions shall be punished, processing.
Article has to comply with the financial regulations should be based on the facts and circumstances, in accordance with the following provisions: (a) warning notice of criticism.
(B) fines: fines not exceeding amount of violation of financial regulations the circumstances are especially serious, five times the amount up to comply with the financial regulations.
Fourth are violations of the financial regulations of direct responsibility personnel and unit leader (hereinafter persons) should be based on the facts and circumstances, in accordance with the following provisions: (a) administrative sanctions: warnings demerit; demerit; relegation; demoted; dismissed; dismissal probation; dismissed.
(B) penalties: not more than the equivalent of my three months of basic salary.
Article fifth amounts for violations of financial regulations, whether the size should be distinguished as follows: (a) the confiscation; (b) the total revenue collection should be, and (iii) those who embezzle funds; (d) the accounts related to the turning.
Sixth conceal, withhold should be handed over to the State in taxes, profits or other revenues, breach of financial regulations the amount of more than 50,000 yuan, or less than 50,000 yuan, but the circumstances are serious, the unit shall be given a warning, and may amount to a violation of the financial regulations 20% of the amount of fine give demerits to persons under administrative sanctions, and punishable by up to the equivalent of I fined not more than two months salary.
Violations of financial regulations in the preceding paragraph the amount of more than 50,000 yuan, and the year should be submitted more than taxes, profits and other financial 10%, or less than these limits, but the circumstances are serious, the unit shall give notice of criticism, and punishable by fine of more than 20% sum amounted to a violation of the financial regulations; giving demerits to persons more than administrative sanctions, and punishable by fines equivalent to my basic salary for three months following.
Article seventh false impersonation, obtain State funding or subsidies, violations of financial regulations amounts less than full annual allocation or subsidy payable shall be 20%, the unit shall be given a warning, and may amount to a violation of the financial regulations 20% of the amount of fine give demerits to persons under administrative sanctions, and punishable by up to the equivalent of I fined not more than two months salary.
The preceding paragraph comply with the financial regulations accounted for the amount should be the amount of funds or subsidies by more than 20% or less than these limits, but the circumstances are serious, the unit shall give notice of criticism, and punishable by fine of more than 20% sum amounted to a violation of the financial regulations; giving demerits to persons more than administrative sanctions, and punishable by fines equivalent to my basic salary for three months following.
Article eighth ultra vires tax relief, using Treasury funds without authorization, the unit shall be given a warning; giving demerits to persons under administrative sanctions, and punishable by up to the equivalent of I fined not more than one month's base salary.
In serious cases in the preceding paragraph, the unit shall give notice of criticism; giving demerits to persons more than administrative sanctions, and punishable by up to the equivalent of I fined not more than two months salary.
Nineth violation divert productive resources to unproductive expenditures, amount of violation of financial regulations at more than 100,000 yuan, or less than 100,000 yuan, but the circumstances are serious, the unit shall be given a warning; giving demerits to persons under administrative sanctions.
Larger amount of violation of financial regulations in the preceding paragraph, if the circumstances are serious, the unit shall be given notice of criticism, and may amount to a violation of the financial regulations 10% of the amount of fine to sanction persons given demerit, and punishable by up to the equivalent of I fined not more than one month's base salary.
Tenth article violates provisions of transfer of the property of the whole people to collective or budget funds into extra-budgetary funds, amount of violation of financial regulations at more than 100,000 yuan, or less than 100,000 yuan, but the circumstances are serious, the unit shall be given a warning, and may amount to a violation of the financial regulations 10% of the amount of fine give demerits to persons under administrative sanctions.
Larger amount of violation of financial regulations in the preceding paragraph, if the circumstances are serious, the unit shall be given notice of criticism, and may amount to a violation of the financial regulations 30% of the amount of fine give demerits to persons more than administrative sanctions, and punishable by up to the equivalent of I fined not more than one month's base salary.
11th serious violations of the State financial expenditure requirements, squandering the national wealth, violations of financial regulations the amount of less than 10,000 yuan, the unit shall be given a warning, and may amount to a violation of the financial regulations 10% of the amount of fine demerit given to persons the following administrative sanctions, and punishable by up to the equivalent of I fined not more than one month's base salary.
Violation of financial regulations in the preceding paragraph the amount at more than 10,000 yuan, or less than 10,000 yuan, but the circumstances are serious, the unit shall give notice of criticism, and may amount to a violation of the financial regulations 30% of the amount of fine given to persons over demerit administrative sanctions, and punishable by up to the equivalent of I fined not more than two months salary.
12th in violation of State regulations, beyond power, arbitrarily raising subsidy standards, expansion of subsidies, increase wages, amount of violation of financial regulations in the year below 200 yuan per capita, the circumstances are serious, the unit shall be given a warning, and may amount to a violation of the financial regulations 20% of the amount of fine give demerits to persons under administrative sanctions, and punishable by up to the equivalent of I fined not more than one month's base salary.
Violation of financial regulations in the preceding paragraph the amount in the year of more than 200 yuan per capita, the unit shall give notice of criticism, and punishable by fine of more than 20% sum amounted to a violation of the financial regulations; giving demerits to persons more than administrative sanctions, and punishable by fines equivalent to my basic salary for three months following.
13th the convenience of duty, illegal possession of public property, does not constitute a crime or exempt from criminal sanction in accordance with law and ill-gotten gains of less than 1000 Yuan, demoted the following administrative sanctions, and punishable by a fine equivalent to myself a month base pay.
Ill-gotten gains of more than 1000 Yuan, or less than 1000 Yuan, but a serious, demoted more than administrative sanctions, and punishable by fines equivalent to my basic salary for three months following.
14th article violation financial regulations, has following case one of of, from heavy punishment: (a) led personnel forced subordinates personnel violation financial regulations of; (ii) handling personnel unauthorized for main or active planning violation financial regulations of; (three) misappropriated or deduction supporting, and relief, and disaster, and pension, and relief, and education, special funds and material of; (four) altered, and forged, and destruction account table voucher of; (five) block, and resist check or refused to corrected errors of; (six) repeatedly check repeatedly made of.
15th in violation of the financial regulations, any of the following circumstances, be mitigated or exempted from punishment: (a) after the violations of financial regulations identified by the departments concerned, carefully checking for errors and correct; (ii) to comply with the financial regulations the amount small, minor, (iii) on their own initiative to identify and correct; (d) the person in charge against invalid, are forced to perform.
16th earlier found to have two or more violations of the financial regulations, shall, in accordance with the most severe penalties, fines should consolidate the collection.
Article 17th for violation of the financial regulations, fraud and defrauding the honorary title of advanced shall be revoked by the granting authority.
Article 18th penalties and fines against persons of the unit, checked by audit organ or authority to make decisions to persons who, by examination of audit or financial organs make recommendations, according to executive staff reward and punishment regulations or employee rewards and Punishment stipulates that decisions by the relevant authorities.
Article 19th unit to pay fines, paid in retained profits of enterprises; administration and institution units in payment or lump sum savings funds in extrabudgetary funding; private pay fines can be withheld from wages by his employer.
Large amount of fines, payment difficulties, agreed by the decision authority, you can pay in phases. Article 20th on the penalty decision, not satisfied with the decision of the individual, can receive penalties or fines from the date of notice of decision in the 15th, to decide on the authority level for review of applications by the competent authorities. The higher authorities should review in reviewing applications received within 30th.
During the review, the decision should be implemented.
Administrative sanction decision of the individual, in accordance with the relevant provisions of the appeals procedure.
Article 21st of acts of violation of the financial regulations of the unit and its personnel, check, audit, financial authorities and related departments, punishment is not in accordance with these regulations shall be investigated for the person in charge and the responsibilities of leadership.
22nd in violation of financial regulations constituted a crime, shall be investigated for criminal responsibility by judicial organs.
23rd article of the provisions referred to in the "upper" and "lower", are included in this number.
Implementing rules provided for in article 24th of this jointly developed by the Audit Commission, the Ministry of finance.
25th article of the regulations as of the date of promulgation.
