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You are here:  AsianLII >> Databases >> Laws of the People's Republic of China >> CIRCULAR OF THE GENERAL OFFICE OF THE CHINESE COMMUNIST PARTY CENTRAL COMMITTEE AND THE GENERAL OFFICE OF THE STATE COUNCIL CONCERNING TRANSMITTING PROVISIONS OF THE MINISTRY OF FINANCE, THE DEVELOPMENT PLANNING COMMISSION, THE MINISTRY OF SUPERVISION, THE MINISTRY OF PUBLIC SECURITY, THE SUPREME PEOPLE'S PROCURATORATE, THE SUPREME PEOPLE'S COURT AND THE STATE ADMINISTRATION FOR INDUSTRY AND COMMERCE ON STRENGTHENING THE ADMINISTRATION OF ADMINISTRATIVE CHARGES AND INCOMES FROM FINES AND CONFISCATIONS BY SEPARATING RECEIPTS AND EXPENDITURES AS TWO LINES IN DEPARTMENTS OF PUBLIC SECURITY, PROCURATORATES, COURTS AND ADMINISTRATIVE DEPARTMENTS FOR INDUSTRY AND COMMERCE

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CIRCULAR OF THE GENERAL OFFICE OF THE CHINESE COMMUNIST PARTY CENTRAL COMMITTEE AND THE GENERAL OFFICE OF THE STATE COUNCIL CONCERNING TRANSMITTING PROVISIONS OF THE MINISTRY OF FINANCE, THE DEVELOPMENT PLANNING COMMISSION, THE MINISTRY OF SUPERVISION, THE MINISTRY OF PUBLIC SECURITY, THE SUPREME PEOPLE'S PROCURATORATE, THE SUPREME PEOPLE'S COURT AND THE STATE ADMINISTRATION FOR INDUSTRY AND COMMERCE ON STRENGTHENING THE ADMINISTRATION OF ADMINISTRATIVE CHARGES AND INCOMES FROM FINES AND CONFISCATIONS BY SEPARATING RECEIPTS AND EXPENDITURES AS TWO LINES IN DEPARTMENTS OF PUBLIC SECURITY, PROCURATORATES, COURTS AND ADMINISTRATIVE DEPARTMENTS FOR INDUSTRY AND COMMERCE

    In order to do a good job in the administration of administrative charges
and incomes from fines and confiscations by separating receipts and
expenditures as two lines in departments of public security, procuratorates,
courts and administrative departments for industry and commerce, and with the
consent of the CPC Central Committee and the State Council, we hereby transmit
to you Provisions of the Ministry of Finance, the Development Planning
Commission, the Ministry of Supervision, the Ministry of Public Security, the
Supreme People's Procuratorate, the Supreme People's Court and the State
Administration for Industry and Commerce on Strengthening the Administration
of Administrative Charges and Incomes from Fines and Confiscations by
Separating Receipts and Expenditures as Two Lines in Departments of Public
Security, Procuratorates, Courts and Administrative Departments for Industry
and Commerce (hereinafter referred to as "Provisions"), which you are required
to observe and implement.

    Administrative charges and incomes from fines and confiscations collected
by departments of public security, procuratorates, courts and administrative
departments for industry and commerce in accordance with state laws,
regulations and rules with legal effect should be all included in state
financial capital. The administration of administrative charges and incomes
from fines and confiscations should be strengthened so as to help govern by
law and enforce laws fairly, help prevent and check corruption at the source
and promote the building of a hardworking and honest government, help build up
a contingent of high quality personnel responsible for enforcing laws and
maintaining disciplines, and help improve financial distribution structure,
promote the increase of state revenue and improve the utilization of financial
capital. Party committees and governments at all levels should seek further
unity of their thinking, proceed with the general interest of the country and
the people, place on top of their agendas the strengthening of the
administration of administrative charges and incomes from fines and
confiscations, exercise leadership conscientiously and ensure coordinated and
cooperative work among departments. Departments at all levels for finance,
planning (price control), discipline inspection and supervision, public
security, and procuratorates, courts, and departments for administration of
industry and commerce should implement the Provisions in real earnest under
the leadership of party committees and governments. Governments at all levels
and their subordinate departments should not set norms of fees and fines for
judicial organs and administrative departments for law enforcement; the
offenders shall be imposed disciplinary sanctions. The Ministry of Public
Security, the Supreme People's Procuratorate, the Supreme People's Court and
the State Administration for Industry and Commerce should formulate rules for
implementation of the Provisions by following out the spirit. Department at
all levels for finance, planning (price control) and discipline inspection and
supervision should exercise supervision and inspection of the implementation
of the Provisions. If the Provisions are violated, departments of the party
for discipline inspection and administrative supervision departments should
investigate the person(s) responsible in charge and leaders concerned for
responsibilities according to the seriousness of circumstances and even impose
upon them party or government disciplinary sanctions. If the circumstances are
serious enough to constitute a crime, criminal responsibility shall be
investigated according to law.

APPENDIX: PROVISIONS OF THE MINISTRY OF FINANCE, THE DEVELOPMENT PLANNING
COMMISSION, THE MINISTRY OF SUPERVISION, THE MINISTRY OF PUBLIC SECURITY, THE
SUPREME PEOPLE'S PROCURATORATE, THE SUPREME PEOPLE'S COURT AND THE STATE
ADMINISTRATION FOR INDUSTRY AND COMMERCE ON STRENGTHENING THE ADMINISTRATION
OF ADMINISTRATIVE CHARGES AND INCOMES FROM FINES AND CONFISCATIONS BY
SEPARATING RECEIPTS AND EXPENDITURES AS TWO LINES IN DEPARTMENTS OF PUBLIC
SECURITY, PROCURATORATES, COURTS AND ADMINISTRATIVE DEPARTMENTS FOR INDUSTRY
AND COMMERCE

    In order to better the administration of administrative charges,
litigation charges (the two uniformly referred to hereinafter as
"administrative charges") and incomes from fines and confiscations by
separating receipts and expenditures as two lines in departments of public
security, procuratorates, courts and administrative departments for industry
and commerce (hereinafter referred to as "judicial organs and administrative
departments for industry and commerce"), in the spirit of instructions from
the CPC Central Committee and the State Council, and in accordance with laws
and regulations such as the Budget Law of the People's Republic of China, the
Decision of the State Council on Strengthening the Administration of
Non-budgetary Funds, Measures for Separating Penalty Decision from Penalty
Payment, Rules Governing Financial Affairs of Administrative Organs and
Provisions Concerning Practising Budgetary Administration to Administrative
Charges and Incomes from Fines and Confiscations, we hereby circulate some
points of this matter as follows:

    1. Practising Strict Procedures for Examination and Approval of Projects
for Administrative Charges. Projects and standards for administrative charges
in judicial organs and administrative departments for industry and commerce
must be determined in strict accordance with relevant provisions stipulated by
the CPC Central Committee and the State Council. Without authorization no
department or unit may work out projects for administrative charges and
heighten charging standards. This document includes an appendix presenting a
catalogue of projects for administrative charges having been approved by the
state (See the Appendix). Those administrative charges to be levied upon
enterprises and farmers should be collected according to the provisions of the
Decision of the CPC Central Committee and the State Council on Curbing Acts of
Indiscriminately Levying Fees, Fines on Enterprises or Transferring Resources
from Enterprises in various forms of Apportionment, the Decision of the CPC
Central Committee and the State Council on Doing Practical Things for
Lightening Farmers' Burden and Regulations Governing Fees and Labour
Undertaken by Farmers. Measures for collecting litigation charges by courts
shall be revised according to legal procedures by the Supreme People's Court
in conjunction with the Ministry of Finance and the Development Planning
Commission; measures for managing litigation charges be revised by the Supreme
People's Court in conjunction with the Ministry of Finance.

    Divisions in charge of financial affairs in judicial organs and
administrative departments for industry and commerce shall hold the whole
responsibility for application for working out or changing projects or
standards for administrative charges and formulation of measures of management
in their respective units.

    2.Stengthening the Control of Invoices and Strictly Enforcing Provisions
for Separating Penalty Decision from Penalty Payment. Judicial organs and
administrative departments for industry and commerce at all levels shall fill
out invoices uniformly printed by or printed under supervision of the
financial department of central authority or of provincial government in
collecting their all kinds of fees or fines; if they fail to do so, they will
be deemed as illegal levying of fees or fines. Invoices for collecting fees or
fines will be taken out from financial departments by divisions in charge of
financial affairs in units responsible for collecting fees or fines. The Law
of the People's Republic of China on Administrative Penalty and the Provisions
for Separating Penalty Decision from Penalty Payment promulgated by the State
Council shall be carried out resolutely in collecting all kinds of
administrative charges. In cases where penalty decision should be separated
from penalty payment as required by state provisions, the party involved must
pay fines at the agencies authorized by the financial department by presenting
the written decision on administrative penalty. In cases where fines may be
collected on the spot according to state provisions, invoices for collecting
fines which are made uniformly by the financial department of the province,
autonomous region or municipality directly under the Central Government must
be issued to the party involved and the use of all other invoices shall be
prohibited. Courts and procuratorates shall implement the above-mentioned
provisions in imposing fines upon parties. Much efforts shall be required to
practise the system of separating the collection from the payment of
administrative charges in order to gradually attain the goal that units in
charge of collecting and imposing a fine fill out the invoice while units or
individuals paying the fine hand it over to the bank designated by the
financial department.

    Other properties confiscated by judicial organs and administrative
departments for industry and commerce shall be managed in strict accordance
with the relevant state provisions.

    3.Improving the Work for Handing over Administrative Charges and Incomes
from Fines and Confiscations to the State Treasure and to the Special Account
for Non-budgetary Financial Funds. Units in charge of collecting fees and
imposing fines shall, firmly based on approved charging projects, items of
money from fines and confiscations and procedure of handling, hand over
administrative charges and incomes from fines and confiscations, in full and
on time, respectively to the state treasure and the special account for
non-budgetary financial funds, ensuring full sums of money in place. The
competent department at the higher level that receives the payment from
departments at its lower levels according to provisions shall hand over the
payment on time to the state treasure or the special account for non-budgetary
financial funds at the same level. Financial departments at all level are
responsible for inspecting the handing over of administrative charges and
incomes from fines and confiscations by judicial organs and administrative
departments for industry and commerce at their respective levels. If
administrative charges and incomes from fines and confiscations should be
handed over by judicial organs and administrative departments for industry and
commerce to the state treasury and the special account for non-budgetary
financial funds, and should be transferred to the state treasury on the spot
under the escort of units in charge of collecting fees or imposing fines, the
financial supervisor's office stationed by the Ministry of Finance in the
place shall supervise the handing over of funds on the spot. If funds should
be collected level by level before the competent department hands them over to
the Central Treasury at last, the Ministry of Finance shall supervise the
handing over and the financial supervisor's office stationed by the Ministry
of Finance in the place shall inspect the collecting and handing over of
funds. Financial departments at all levels should take further steps to
establish and perfect rules for handing over incomes concerned to the state
treasury (including special accounts for non-budgetary financial funds) and
rules for distributing Treasury receipts, conscientiously perform their duties
of supervision and inspection, seriously urge and inspect the handing over of
incomes and establish the inspection system based on the performance of
collection and handing over of administrative charges and incomes from fines
and confiscations by judicial organs and administrative departments for
industry and commerce, in order to stop up loopholes and ensure full sums of
money in place. Detailed measures for inspecting the handing over of
administrative charges and incomes from fines and confiscations shall be
separately formulated by the Ministry of Finance in consultation with other
relevant departments.

    4.Establishing the System of Statistics Reports on Administrative Charges
and Incomes from Fines and Confiscations. Judicial organs and administrative
departments for industry and commerce at all levels should work out statistics
reports on incomes from administrative charges and on incomes from fines and
confiscations every month (The pattern of the statistics reports shall be
issued separately by the Ministry of Finance) and submit five copies for each
statistics report to the financial department at the corresponding level
within seven days following the end of every month (Another copy shall be
added and submitted to the supervisor's office in the place stationed by the
Ministry of Finance in cases where incomes from charges or fines collected or
imposed by local judicial organs and administrative departments for industry
and commerce should be handed over to the Central Treasury or the National
Special Account for Non-budgetary Financial Funds). Financial departments at
the provincial level shall submit the combined reports to the Ministry of
Finance within 20 days following the end of every quarter. The Ministry of
Finance may circulate combined statistics among respective departments as
necessary.

    5.Perfecting the Budget Determining System. Financial departments shall
uniformly determine the business expenditure for judicial organs and
administrative department for industry and commerce at all levels based on the
items of business expenditure, the usage of funds for handling cases and the
items and norms of equipment and outfit needed for respective units and
according to the principle of using budgetary funds and non-budgetary funds as
a whole. Financial departments at all levels shall make best understanding of
their roles as services, raise the efficiency in their work, timely examine
applications for appropriations submitted by judicial organs and
administrative departments for industry and commerce, and shall not delay
appropriating within the amount of the determined budget and the total amount
of money handed over to the state treasury and the special financial account.
In determining budgets, under the principle of "zero base budget" as required,
priority shall be given to appropriations for personnel on the permanent
staff; public funds used by judicial organs shall be determined once or above
higher than the standard of local ordinary administrative organs; public funds
for normal operations of administrative departments for industry and commerce
shall be properly determined higher than the standard of local ordinary
administrative organs; special arrangements shall be made for funds to be used
for handling cases, equipment and outfit, infrastructure according to duties
undertaken; and funds raised independently for capital construction shall be
managed strictly and allowed to be used after arrangements for personnel and
public funds. Each locality shall conscientiously tighten the control of
special financial funds ensuring special funds for special purpose, and
appropriating them for other use shall be prohibited.

    6.Strengthening Expenditure Management. All financial receipts and
expenditures in judicial organs and administrative departments for industry
and commerce must be uniformly controlled by the financial affairs divisions
in respective units and their accounts shall be uniformly opened in banks. No
units in charge of collecting fees or imposing fines under respective
departments shall open their own accounts or they will be dealt with for
keeping "private savings". Financial affairs divisions in respective units
shall conscientiously strengthen the management of expenditure of
appropriations (including funds allocated from the special account for
non-budgetary financial funds) determined by the Ministry of Finance,
establish and perfect the management system, strictly follow the range and
standard set by the state for expenditure, and shall not allow expenditures
contrary to financial disciplines and rules. Transforming funds allocated from
the special account for non-budgetary financial funds to "private savings" of
units, or converting the funds to uses not set by the state, is prohibited.
Effective measures shall be taken for weak links in expenditure management
such as staff, vehicles, meetings and telephone, on which management and
control shall be focused so as to ban extravagance and waste resolutely. The
reform for expenditure management shall be deepened to raise the comprehensive
utilization ratio of infrastructure, information and equipment and to improve
the funding returns.

    7.Strengthening the Supervision and Inspection. Departments at all levels
for finance, planning (price control), disciplinary inspection and supervision
shall, in conjunction with judicial organs and administrative departments for
industry and commerce, make a special campaign to check up and rectify
existing charging projects and standards. Charging projects worked out beyond
terms of reference and charging standards heightened without authorization
shall be rectified according to relevant state provisions. Charging projects
through checking up and rectification shall be published and put under the
supervision of the masses. Special inspections shall be made at regular
intervals to check up on separating receipts from expenditures as two lines
in the administration of administrative charges and incomes from fines and
confiscations. If any unit fails to hand over the money to the state treasury
and the special account for non-budgetary financial funds according to
provisions, its budgetary funds shall be reduced correspondingly by the
financial department at the same level. If there is any act violating laws or
disciplines found in the inspections, the act must be dealt with in strict
accordance with laws and disciplines. If there is any act that should be given
administrative penalty according to the provisions of laws, regulations or
administrative rules, the penalty must be given. Leading officials responsible
for violation of laws or disciplines and persons directly responsible shall be
dealt with seriously according to relevant provisions of party and government
disciplines. If the circumstances are serious enough to constitute a crime,
the offender shall be transferred to the judicial organs for investigation of
criminal responsibility.

    8.The Ministry of Finance shall be responsible for the interpretation of
these Provisions.

    9.These Provisions come into effect as of the date of promulgation. If any
provisions previously promulgated run counter to these Provisions, these
Provisions shall prevail.

APPENDIX: PROJECTS APPROVED BY THE STATE FOR ADMINISTRATIVE CHARGES
COLLECTED BY JUDICIAL ORGANS AND ADMINISTRATIVE DEPARTMENTS FOR INDUSTRY AND
COMMERCE


Serial   Projects for Administrative  Number of Documents   In What Form to
Number   Charges                      of Approval           Hand over Budgets
-------------------------------------------------------------------------------

  1      Public Security Organs
-------------------------------------------------------------------------------
1-001   Expense for Public Security     Jiafeizi[1992]    State Treasury at the

        Administration Certificates     No. 240           Corresponding Level
-------------------------------------------------------------------------------
1-002   Expense for Domicile            Jiafeizi[1992]    State Treasury at the

        Administration Certificates     No. 240           Corresponding Level
-------------------------------------------------------------------------------
1-003   Expense for Resident            Jiafeizi[1992]    State Treasury at the

        Identity Cards                  No. 240           Corresponding Level
-------------------------------------------------------------------------------
1-004   Charging for Exit and Entry     Jiafeizi[1992]    Central Treasury or

        Administration                  No. 240           State Treasury at the

                                                          Corresponding Level
-------------------------------------------------------------------------------
1-005   Charging for Motor Vehicles     Jiafeizi[1992]    State Treasury at the

        Administration                  No. 240           Corresponding Level
-------------------------------------------------------------------------------
1-006   Charging for Drivers            Jiafeizi[1992]    State Treasury at the

        Administration                  No. 240           Corresponding Level
-------------------------------------------------------------------------------
1-007   Fee for Handling Serious        Jiafeizi[1992]    Special Financial

        or Extra Serious Traffic        No. 240           Account at the

        Accidents                                         Corresponding Level
-------------------------------------------------------------------------------
1-008   Clothing Administration         Jiafeizi[1992]    National Special

        Fee                             No. 240           Financial Account or

                                                          Special Financial

                                                          Account at the

                                                          Corresponding Level
-------------------------------------------------------------------------------
1-009   Expense for Frontier            Jiafeizi[1992]    Central Treasury or

        Inspection Certificates         No. 240           State Treasury at the

                                                          Corresponding Level
-------------------------------------------------------------------------------
1-010   Fee for Frontier Inspection,    Jiafeizi[1992]    Central Treasury or

        Supervision and Control         No. 240           State Treasury at the

        outside Ports                                     Corresponding Level
-------------------------------------------------------------------------------
1-011   Charging for Examining          Jiafeizi[1992]    Central Treasury or

        Registration of Ships           No. 240           State Treasury at the

        Travelling to or from                             Corresponding Level

        Hong Kong or Macau
-------------------------------------------------------------------------------
1-012   Fee for Certification of        Jiafeizi[1992]    Central Treasury or

        Boats or Boatmen Going          No. 240           State Treasury at the

        to Sea                                            Corresponding Level
-------------------------------------------------------------------------------
1-013   Licensing Fee for Production    Caizongzi[1997]   National Special

        of Fire Extinguisher             No. 108           Financial Account
-------------------------------------------------------------------------------
1-014   Licensing Fee for Production    Caizongzi[1997]   National Special

        of Anti-burglar Alarm Devices   No. 108           Financial Account
-------------------------------------------------------------------------------
1-015   Licensing Fee for Production    Caizongzi[1997]   National Special

        of Active Infrared Intruding    No. 108           Financial Account

        Detector
-------------------------------------------------------------------------------
1-016   Licensing fee for Special       Jijiage[1994]     State Treasury at the

        Professions and Trades          No. 916           Corresponding Level
-------------------------------------------------------------------------------
1-017
-------------------------------------------------------------------------------
1-018
-------------------------------------------------------------------------------
1-019
-------------------------------------------------------------------------------

-------------------------------------------------------------------------------

  2      Procuratorates
-------------------------------------------------------------------------------
2-001
-------------------------------------------------------------------------------

-------------------------------------------------------------------------------

  3      Courts
-------------------------------------------------------------------------------
3-001   Litigation Costs                Fa(Si)[1989]      National Special

                                        No. 14 and        Financial Account or

                                        Caiwenzi[1996]    Special Financial

                                        No. 4             Account at the

                                                          Corresponding Level
-------------------------------------------------------------------------------

-------------------------------------------------------------------------------

  4      Administrative Departments

         for Industry and Commerce
-------------------------------------------------------------------------------
4-001   Application Fee for             Jiafeizi[1992]    Central Treasury or

        Registration of                 No. 414 and       State Treasury at the

        Enterprises                     Caiwenzi[1995]    Corresponding Level

                                        No. 24
-------------------------------------------------------------------------------
4-002   Application Fee for             Jiafeizi[1992]    Central Treasury or

        Registration of                 No. 414 and       State Treasury at the

        Individual Businesses           Caiwenzi[1995]    Corresponding Level

                                        No. 24
-------------------------------------------------------------------------------
4-003   Application Fee for             Jiafeizi[1992]    State Treasury at the

        Registration of                 No. 414           Corresponding Level

        Advertising Operators
-------------------------------------------------------------------------------
4-004   Trademark Registration Fee      Caizongzi[1995]   State Treasury at the

                                        No. 88 and        Corresponding Level

                                        Jijiage[1995]

                                        No. 2404
-------------------------------------------------------------------------------
4-005   Administrative Expense          Jiafeizi[1992]    Special Financial

        for Country Fair Trade          No. 414           Account at the

                                                          Corresponding Level
-------------------------------------------------------------------------------
4-006   Administrative Expense          Jiafeizi[1992]    Special Financial

        for Individual Businesses       No. 414           Account at the

                                                          Corresponding Level
-------------------------------------------------------------------------------
4-007   Authentication Fee              Caiwenzi[1995]    Central Treasury or

                                        No. 24            State Treasury at the

                                                          Corresponding Level
-------------------------------------------------------------------------------
4-008   Expense for Model Text          Jiafeizi[1990]    Special Financial

        of Economic Contracts           No. 228           Account at the

                                                          Corresponding Level
-------------------------------------------------------------------------------
4-009
-------------------------------------------------------------------------------