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Regulation on the Punishments and Disciplinary Actions for Fiscal Violations (2011 Revision) [Effective]
财政违法行为处罚处分条例(2011修订) [现行有效]
【法宝引证码】
  • Issuing authority: State Council
  • Document Number: Order No. 588 of the State Council of the People's Republic of China
  • Date issued: 01-08-2011
  • Effective date: 01-08-2011
  • Level of Authority: Administrative Regulations
  • Area of Law:Finance

Regulation on the Punishments and Disciplinary Actions for Fiscal Violations 

财政违法行为处罚处分条例

(Promulgated by Order No. 427 of the State Council of the People's Republic of China on November 30, 2004; amended in accordance with the Decision of the State Council on Abolishing and Amending Some Administration Regulations by the Order No. 588 of the State Council of the People's Republic of China on January 8, 2011) (2004年11月30日中华人民共和国国务院令第427号公布 根据2011年1月8日国务院令第588号《国务院关于废止和修改部分行政法规的决定》修订)

Article 1 This Regulation is formulated so as to make corrections illegal fiscal acts, and maintain the State's fiscal and economic order.   第一条 为了纠正财政违法行为,维护国家财政经济秩序,制定本条例。
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.   第二条 县级以上人民政府财政部门及审计机关在各自职权范围内,依法对财政违法行为作出处理、处罚决定。
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. 省级以上人民政府财政部门的派出机构,应当在规定职权范围内,依法对财政违法行为作出处理、处罚决定;审计机关的派出机构,应当根据审计机关的授权,依法对财政违法行为作出处理、处罚决定。
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 as the public finance departments), as well as of auditing organs and their dispatched offices (hereinafter uniformly referred to as auditing organs). 根据需要,国务院可以依法调整财政部门及其派出机构(以下统称财政部门)、审计机关及其派出机构(以下统称审计机关)的职权范围。
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 upon administrative sanctions in accordance with the law by the supervision organ or its dispatched office (hereinafter uniformly referred to as supervision organ), or by the appointment and dismissal organ within the scope of its authority for personnel management. 有财政违法行为的单位,其直接负责的主管人员和其他直接责任人员,以及有财政违法行为的个人,属于国家公务员的,由监察机关及其派出机构(以下统称监察机关)或者任免机关依照人事管理权限,依法给予行政处分。
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 upon a warning or circularized a criticism. The directly responsible person-in-charge or any other directly liable person shall be imposed upon the sanction of warning, demerit or gross demerit; if the consequences are serious, he shall be imposed upon the sanction of demotion or dismissal from post:   第三条 财政收入执收单位及其工作人员有下列违反国家财政收入管理规定的行为之一的,责令改正,补收应当收取的财政收入,限期退还违法所得。对单位给予警告或者通报批评。对直接负责的主管人员和其他直接责任人员给予警告、记过或者记大过处分;情节严重的,给予降级或者撤职处分:
(1) Violating the provisions to set up revenue items; (一)违反规定设立财政收入项目;
(2) Violating the provisions to unlawfully change the scope, standards, objects or time period of the revenue items; (二)违反规定擅自改变财政收入项目的范围、标准、对象和期限;
(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; (三)对已明令取消、暂停执行或者降低标准的财政收入项目,仍然依照原定项目、标准征收或者变换名称征收;
(4) Postponing the collection of revenues or not collecting revenues; (四)缓收、不收财政收入;
(5) Unlawfully converting budgetary revenues into extra-budgetary revenues; (五)擅自将预算收入转为预算外收入;
(6) Other acts in violation of the provisions of the State on revenue management. (六)其他违反国家财政收入管理规定的行为。
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. 中华人民共和国税收征收管理法》等法律、行政法规另有规定的,依照其规定给予行政处分。
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 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 upon a warning or be circularized a criticism. The directly responsible person-in-charge or any other directly liable person shall be imposed upon the sanction of gross demerit; if the consequences are relatively serious, he shall be imposed upon the sanction of demotion or dismissal from post; if the consequences are serious, he shall be imposed upon the sanction of discharge from public service:   第四条 财政收入执收单位及其工作人员有下列违反国家财政收入上缴规定的行为之一的,责令改正,调整有关会计账目,收缴应当上缴的财政收入,限期退还违法所得。对单位给予警告或者通报批评。对直接负责的主管人员和其他直接责任人员给予记大过处分;情节较重的,给予降级或者撤职处分;情节严重的,给予开除处分:
(1) Concealing any revenues payable; (一)隐瞒应当上缴的财政收入;
(2) Retaining, holding back or misappropriating any revenues payable; (二)滞留、截留、挪用应当上缴的财政收入;
(3) Spending any revenues payable that shall be turned over to the treasury; (三)坐支应当上缴的财政收入;
(4) Not complying with the prescribed budget level or budget account to include the revenues into the treasury; (四)不依照规定的财政收入预算级次、预算科目入库;
(5) Refunding money from the State treasury or funds from a special fiscal account in violation of the provisions; (五)违反规定退付国库库款或者财政专户资金;
(6) Other acts in violation of the provisions of the State on payment of revenues. (六)其他违反国家财政收入上缴规定的行为。
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. 中华人民共和国税收征收管理法》、《中华人民共和国预算法》等法律、行政法规另有规定的,依照其规定给予行政处分。
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 upon a warning or circularized a criticism. The directly responsible person-in-charge or any other directly liable person shall be imposed upon the sanction of demerit or gross demerit; if the consequences are relatively serious, he shall be imposed upon the sanction of demotion or dismissal from post; if the consequences are serious, he shall be imposed upon the sanction of discharge from public service:   第五条 财政部门、国库机构及其工作人员有下列违反国家有关上解、下拨财政资金规定的行为之一的,责令改正,限期退还违法所得。对单位给予警告或者通报批评。对直接负责的主管人员和其他直接责任人员给予记过或者记大过处分;情节较重的,给予降级或者撤职处分;情节严重的,给予开除处分:
(1) Delaying in turning in, or occupying, the revenues which ought to be turned in; (一)延解、占压应当上解的财政收入;
(2) Not complying with the plan on budget or use of funds to ratify the allotment of fiscal funds; (二)不依照预算或者用款计划核拨财政资金;
(3) Accepting, dividing, retaining, or returning funds from the State treasury or a special fiscal account in violation of the provisions; (三)违反规定收纳、划分、留解、退付国库库款或者财政专户资金;
(4) Including the revenues which ought to be included into the State treasury into a special fiscal account for accounting; (四)将应当纳入国库核算的财政收入放在财政专户核算;
(5) Unlawfully using the money from the State treasury or funds from a special fiscal account in violation of the provisions; (五)擅自动用国库库款或者财政专户资金;
(6) Other acts in violation of the relevant provisions of the State on turning in and allotting fiscal funds. (六)其他违反国家有关上解、下拨财政资金规定的行为。
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 upon a warning or circularized a criticism. The directly responsible person-in-charge or any other directly liable person shall be imposed upon the sanction of gross demerit; if the consequences are relatively serious, he shall be imposed upon the sanction of demotion or dismissal from post; if the consequences are serious, he shall be imposed upon the sanction of discharge from public service:   第六条 国家机关及其工作人员有下列违反规定使用、骗取财政资金的行为之一的,责令改正,调整有关会计账目,追回有关财政资金,限期退还违法所得。对单位给予警告或者通报批评。对直接负责的主管人员和其他直接责任人员给予记大过处分;情节较重的,给予降级或者撤职处分;情节严重的,给予开除处分:
(1) Fraudulently obtaining fiscal funds by means of false declaration or in any other's name, etc.; (一)以虚报、冒领等手段骗取财政资金;
(2) Holding back or misappropriating fiscal funds; (二)截留、挪用财政资金;
(3) Retaining fiscal funds which ought to be allotted; (三)滞留应当下拨的财政资金;
(4) Expanding the scope of expenditures and raising the rate of expenditures in violation of the provisions; (四)违反规定扩大开支范围,提高开支标准;
(5) Other acts of using or fraudulently obtaining fiscal funds in violation of the provisions. (五)其他违反规定使用、骗取财政资金的行为。
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 upon a warning or circularized a criticism. The directly responsible person-in-charge or any other directly liable person shall be imposed upon the sanction of warning, demerit or gross demerit; if the consequences are relatively serious, he shall be imposed upon the sanction of demotion; if the consequences are serious, he shall be imposed upon the sanction of dismissal from post:   第七条 财政预决算的编制部门和预算执行部门及其工作人员有下列违反国家有关预算管理规定的行为之一的,责令改正,追回有关款项,限期调整有关预算科目和预算级次。对单位给予警告或者通报批评。对直接负责的主管人员和其他直接责任人员给予警告、记过或者记大过处分;情节较重的,给予降级处分;情节严重的,给予撤职处分:
(1) Falsely increasing or reducing the revenues or fiscal expenditures; (一)虚增、虚减财政收入或者财政支出;
(2) Compiling or approving the budget or final accounts in violation of the provisions; (二)违反规定编制、批复预算或者决算;
(3) Adjusting the budget in violation of the provisions; (三)违反规定调整预算;
(4) Adjusting the budget level or the class of budgetary income and expenditures in violation of the provisions; (四)违反规定调整预算级次或者预算收支种类;
(5) Using budgetary preparation fees or misappropriating budgetary revolving funds in violation of the provisions; (五)违反规定动用预算预备费或者挪用预算周转金;
(6) The acts in violation of the provisions of the State on transfer payment administration; (六)违反国家关于转移支付管理规定的行为;
(7) Other acts in violation of the relevant provisions of the State on budgetary administration. (七)其他违反国家有关预算管理规定的行为。
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 upon a warning or circularized a criticism. The directly responsible person-in-charge or any other directly liable person shall be imposed upon the sanction of gross demerit; if the consequences are relatively serious, he shall be imposed upon the sanction of demotion or dismissal from post; if the consequences are serious, he shall be imposed upon the sanction of discharge from public service.   第八条 国家机关及其工作人员违反国有资产管理的规定,擅自占有、使用、处置国有资产的,责令改正,调整有关会计账目,限期退还违法所得和被侵占的国有资产。对单位给予警告或者通报批评。对直接负责的主管人员和其他直接责任人员给予记大过处分;情节较重的,给予降级或者撤职处分;情节严重的,给予开除处分。
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 upon 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 upon the sanction of gross demerit; if the consequences are relatively serious, he shall be imposed upon the sanction of demotion or dismissal from post; if the consequences are serious, he shall be imposed upon the sanction of discharge from public service:   第九条 单位和个人有下列违反国家有关投资建设项目规定的行为之一的,责令改正,调整有关会计账目,追回被截留、挪用、骗取的国家建设资金,没收违法所得,核减或者停止拨付工程投资。对单位给予警告或者通报批评,其直接负责的主管人员和其他直接责任人员属于国家公务员的,给予记大过处分;情节较重的,给予降级或者撤职处分;情节严重的,给予开除处分:
(1) Holding back or misappropriating the State's construction funds; (一)截留、挪用国家建设资金;
(2) Fraudulently obtaining the State's construction funds by means of false declaration, imitation, connected transaction or else; (二)以虚报、冒领、关联交易等手段骗取国家建设资金;
(3) Contributing investments beyond budgetary estimate in violation of the provisions; (三)违反规定超概算投资;
(4) Falsely listing the investment completion amount; (四)虚列投资完成额;
(5) Other acts in violation of the relevant provisions of the State on investment in construction projects. (五)其他违反国家投资建设项目有关规定的行为。
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.
......
 中华人民共和国政府采购法》、《中华人民共和国招标投标法》、《国家重点建设项目管理办法》等法律、行政法规另有规定的,依照其规定处理、处罚。
......

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