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Financial Inspections Scheme

Original Language Title: 财政检查工作办法

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(January 26, 2006, the Ministry of Finance announced as of March 1, 2006, 32nd) first in order to regulate the financial checks to ensure effective implementation of financial checks and supervision of the financial sector, protect the legitimate rights and interests of citizens, legal persons and other organizations, in accordance with the People's Republic of China law, the regulations on penalties and other fiscal violations of laws and administrative regulations, these measures are formulated.
    II the people's Governments above the county level shall finance department and financial Department of the people's Governments above provincial level agencies (hereinafter referred to as the financial sector) to implement financial inspection, these measures shall apply.
    Third financial checks in these measures refers to the financial sector in order to fulfil the financial oversight responsibilities to remedy financial illegal activities to safeguard national financial and economic order, to units and individuals, as well as the implementation of tax regulations fiscal, financial, accounting and other management matters for inspection activities.
    Fourth financial sector financial check, should follow the principle of legality, objectivity, impartiality, openness.
    Fifth financial departments should be in accordance with laws, regulations, rules and regulations, in terms of context, fiscal inspection, inspection findings or handling according to law, the penalty decision.
    Dispute arises over jurisdiction of the financial inspection and submit them to the level the financial sector on the common designation of jurisdiction.
    Sixth fiscal departments shall prepare annual financial plan organization to carry out financial checks on a schedule, or according to the daily financial management needs, organize the financial checks. Article seventh financial sector organizations comprising the financial examination should be carried out inspection unit, and head of the inspection team.
    Inspection team leader accountability system into practice. Article eighth inspection officers by the financial sector staff.
    Inspectors shall satisfy the following conditions: (a) be familiar with relevant laws, regulations, rules and policies, (ii) relative expertise and (iii) has a certain amount of research, analysis and writing skills.
    Nineth according to need, the financial sector can hire specialized agencies or personnel with expertise to assist inspectors carry out inspection work. Tenth inspectors and the inspected units or individual (hereinafter Inspector) has a direct interest, should be avoided.
    Inspectors considered by checking with their own interest, may require the inspectors to withdraw.
    Withdrawal of the inspectors, by the head of the financial Department decided.
    11th inspection personnel shall abide by the confidentiality provisions of the State, may not disclose the examination knows the State and commercial secrets, materials obtained during the inspection must not be used in connection with inspection work related matters.
    The 12th before the inspection unit in the implementation of the financial inspection, should be familiar with and check the related laws, regulations, rules and policies, understand the basic situation of the person being checked, financial inspections scheme.
    Financial sector finances 13th inspection, should generally be in 3 working days before financial inspection notice served on the person being checked.
    3 work of financial departments implement financial inspection date inspection notice served on the person being checked on inspection work has an adverse impact, approved by the head of the financial Department, check the notice may be issued an appropriate time before implementing the financial checks.
    Fiscal inspection notice includes: (a) the name of the person being checked and (ii) to check the basis, scope, content, and time and (iii) specific requirements for inspection with the check work and (iv) staff as the head of the inspection and inspection, contact information; (e) seal and the date of issue of the financial sector.
    14th fiscal inspection, inspectors shall be not less than two, and shall produce to the person being checked identification papers. Inspectors could ask someone to check the relevant information, the inspected shall cooperate and truthfully answer questions and reflect the situation.
    Asked a record shall be kept and signed or stamped by the person being checked.
    15th fiscal inspection, the Inspector may require the person being checked with the relevant information, and you can copy the relevant information.
    Information is provided to foreign languages or minority languages records, check the person information should be translated into Chinese.
    16th fiscal inspection, inspectors can use auditing, inventory, inquiry and confirmation, calculations, analytical review methods.
    17th fiscal checks, approved by the head of the financial Department, inspectors can contribute to the economic and business units with the person being checked enquiries, you can query the units under inspection to financial institutions deposits according to law.
    Inspectors to query deposits shall obtain a query issued by the financial sector credit advice and confidential. 18th fiscal inspection, after the relevant evidence may be destroyed or lost or difficult to obtain case, approved by the head of the financial Department, you can register and shall, within 7 working days to make a decision in a timely manner.
    During the period under examination or evidence relating to personnel shall not be destroyed or transferred.
    19th inspectors check made in materials that I should have a provider signature or seal.
    Provider signature or seal material is not made, the inspector should indicate the reasons.
    20th fiscal inspection, the inspectors shall be checked and be recorded and extracts from financial examination work papers, and signed or stamped by the person being checked.
    21st the head of the inspection should be to other inspectors to supervise the quality of the work of this group, and to undertake the necessary review and review.
    22nd in the examination of the implementation of the unit and in case of major problem should be promptly reported to the Finance Department for instructions. 23rd inspection before the end, an inspection team shall check the basic situation, problems in inspection matters in writing seek the views of the person being checked.
    Person being checked the receipt of the written request for comments within 5 working days from the date of the letter, written comments or statements; did not submit written comments or statements within the time stipulated, as no objections.
    24th unit should check within 10 business days of the end, writing financial examination reports to the financial sector; special case, approved to extend the time for submission of financial reports, but should not be longer than 30th.
    Inspection Unit at the time of submission of financial reports, should also be submitted to the administrative processing, suggestion of punishment or transferred for processing, as well as financial inspection of work papers and other materials.
    25th article financial check report should including following content: (a) was check people of basic situation; (ii) check range, and content, and way and time; (three) was check people implementation tax regulations situation and financial, and financial, and accounting, management matters of basic situation; (four) was check people exists financial violations of basic facts and finds according to, and evidence; (five) was check people of views or description; (six) should to financial sector report of other matters;
    (G) the head of the inspection team signatures and dates of financial reports.
    Article 26th financial departments should establish and improve the review system of financial checks and specified within the function body or specialized personnel, submitted by the inspection unit be reviewed financial reports and other relevant materials.
    Review Officer and the inspector or inspectors have direct interest should be avoided.
    27th article is responsible for review of about functions institutions or specifically personnel, should from following several aspects on financial check report and other about material for review: (a) check matters finds of facts whether clear; (ii) made of evidence whether real, and full; (three) check program whether legal; (four) finds financial violations of legal according to whether appropriate; (five) proposed of administrative processing, and punishment recommends or transferred processing recommends whether appropriate; (six) other need review of matters.
    Relevant function bodies or specialized personnel financial report after the review, it shall submit a review.
    28th financial departments financial check after validation and review comments on the report, should be dealt with, depending on the circumstances as follows: (a) fiscal violations were detected at the inspection to check conclusions, (ii) on financial violations have been inspected in accordance with administrative processing, decision, (iii) refer matters within the competence of the law does not belong to this sector.
    Financial report and review of the major differences of views, the financial sector should be entrusted with further verification inspection and rectification of the situation or material, if necessary, shall be sent inspection teams to reintroduce financial checks. 29th financial sector administrative processing, the penalty decision, shall make a written decision of administrative handling, penalty. Administrative processing, and punishment decided book should contains Ming following matters: (a) party of name or name, and address; (ii) violation legal, and regulations or regulations of facts and evidence; (three) administrative processing, and punishment of type and according to; (four) administrative processing, and punishment perform of way and term; (five) refuses to administrative processing, and punishment decided, application administrative reconsideration or filed administrative litigation of way and term; (six) made administrative processing, and punishment decided of financial sector name and date; administrative processing, and
    Executive decision must cover seal, the decision of the financial sector.
    30th Finance Department before making the decision on administrative penalty, it shall inform the party making the facts, reasons and basis for administrative penalty and shall inform the Parties shall enjoy the rights. Parties have the right to make statements and to defend themselves.
    Financial sector must be fully listened to the views of the parties, on the facts, reasons and evidence submitted by the parties, should be verified; establishment of the facts and reasons or evidence submitted by the parties, the financial sector should be adopted.
    31st hearing shall be informed to the financial sector right of administrative punishment decision, it shall inform the parties have the right to request hearings; request a hearing of the parties, financial departments shall organize the hearing.
    Financial sector is holding a hearing, in accordance with the financial measures for the implementation of administrative punishment hearing (Ministry, 23rd) regulations.
    32nd financial departments shall make administrative processing, after the penalty decision, administrative processing, decision shall be served on the parties.
    Administrative processing and decision take effect from the date of delivery.
    33rd on an administrative process, refuses to accept the penalty, in accordance with the People's Republic of China administration reconsideration law and the People's Republic of China administrative procedural law provisions may apply for administrative reconsideration or bring an administrative suit.
    During the administrative reconsideration and administrative litigation, administrative punishment, punishment decided not to stop the execution, except as otherwise provided by law.
    34th financial departments shall, in accordance with the financial administration process, supervise and inspect the implementation of the decision.
    35th financial violations of the person being checked, the financial sector can notice its fiscal offences and administrative settlement, penalties, disposition decisions.
    36th financial check after work, the financial sector should make financial inspection and materials relevant to the work of filing work. 37th in inspections, the financial sector staff, abuse of power, negligence, malpractice, shall be given administrative sanctions.
    Constitute a crime, criminal responsibility shall be investigated according to law.
    38th treasury departments financial check found in the effects of fiscal policy, budget execution and other important issues shall be promptly reported to the people's Governments at the corresponding level and level on the financial sector.
    39th finance sector accounting supervision and inspection, application of this approach, and on February 20, 2001, the Ministry of Finance issued the measures for the implementation of accounting supervision of the financial sector (Ministry of finance orders the 10th). 40th these measures shall come into force on March 1, 2006.
                On October 8, 1998, the Ministry of finance published the financial inspection rules (financial supervision [1998]223) repealed simultaneously.