广东省江门市人民政府


印发江门市区整合路桥收费站补偿资金管理试行办法的通知 江府办［2004］113号
蓬江、江海、新会区人民政府，市直有关单位：



　　《江门市区整合路桥收费站补偿资金管理试行办法》已经市政府十二届十三次常务会议审议通过，现印发给你们，请认真贯彻执行。

　　　　　　　　　　　　　　　　　　　　　　　　江门市人民政府办公室
　　　　　　　　　　　　　　　　　　　　　　　　二○○四年九月二十二日





江门市区整合路桥收费站补偿资金管理试行办法



第一章　总　则



　　第一条　为了加强对我市整合路桥收费站补偿资金的管理，保证资金安全、合理、有效使用，根据《江门市整合路桥收费站实施方案》和市政府《印发江门市区机动车辆路桥通行费年票制试行办法的通知》（江府［2004］44号）精神以及《会计法》的有关规定，特制定本办法。



第二章　资金的筹集





　　第二条　整合路桥收费站补偿资金（以下简称“补偿资金”）来源主要有：



　　（一）市区机动车辆路桥通行费（年费）［以下简称“通行费（年费）”］收入；



　　（二）每年由市本级和各区政府统筹的补贴资金收入。



　　第三条　通行费（年费）的征收管理工作由市路桥收费管理中心（以下简称“管理中心”）负责，具体的征收工作由管理中心委托市公路养路费征稽机构或基层运政机构办理。



　　第四条　通行费（年费）收入实行“收支两条线”管理。



　　第五条　管理中心应按国家有关规定，在国有或国有控股商业银行开设通行费（年费）收入


汇缴专户（以下简称“汇缴专户”），并报市财政局备案。该帐户除办理通行费（年费）收入划缴财政专户支出外，不得发生其他业务支出。



　　第六条　各收费单位必须将每天收到的通行费（年费）收入全额缴入管理中心开设的汇缴专


户。管理中心必须于每月5日、15日、25日（遇假日顺延）将截止到当日止汇缴专户全部的通行费（年费）收入缴入市财政专户。任何单位不得隐瞒、截留、坐支、挪用、扣压通行费（年费）收入。



　　第七条　补贴资金除市本级筹集的部分外，余下部分按蓬江、江海、新会三区上年度可支配财力比例分配，每年由市政府下达具体任务数，由各区政府负责筹集。



　　第八条　每年由市本级和各区政府负责筹集的补贴资金，实行分季上划，每个季度第一个月上旬上划全年应筹集补贴资金预算额的1/4，款项缴入市财政专户。



　　第九条　各区政府和有关单位应及时上划补贴资金，因划款不及时而引起的经济损失，由划款不及时的单位承担。


　　第十条　市财政局定期向市政府汇报各区政府和有关单位负责筹集的补贴资金的收缴情况。如资金不能及时到位，应提请市政府发出催款通知书催缴。





第三章　资金的使用管理



　　第十一条　管理中心须每年编制年度补偿资金收支计划及人员、公用经费等费用支出计划，报市政府审批后执行。



　　第十二条　管理中心必须按国家有关规定，在国有或国有控股商业银行分别开设补偿资金专户和经费存款帐户，并报市财政局备案。



　　补偿资金专户除办理支付各收费项目公司或项目主管单位的补偿资金支出外，不得发生其他支出业务。



　　第十三条　市财政局应根据收支计划，于每月头5个工作日内，将上月收取的通行费（年费）收入和财政补贴资金收入划给管理中心，经费划入其经费存款帐户，其余划入补偿资金专户。



　　第十四条　管理中心采取按月支付的方式，于每月月终后10个工作日内，按支出计划，从补偿资金专户中支付给各收费项目公司或项目主管单位。



　　第十五条　管理中心从征收的通行费（年费）收入中计提1.5%作经费，统筹用于安排管理中心人员、公用经费等费用支出以及对代征单位的经费补贴支出。



第四章　票据管理



　　第十六条　征收通行费（年费）统一使用省财政厅印制的车辆通行费（年费）专用票据。票据由管理中心到市财政部门领购。



　　第十七条　通行费（年费）专用票据的购领、使用、保存和核销要严格按照《广东省行政事业性收费、政府性基金和罚没财政票据管理办法》的有关规定执行。





第五章　资金的监督



　　第十八条　市交通、财政、计划、物价、审计、监察等部门要认真履行各自的职责，对通行


费（年费）的收缴、补偿资金的拨付实行监督。市交通局要加强和完善有关制度，严肃查处各种违法违规行为，加强对管理中心的日常监督。



第六章　报告制度



　　第十九条　管理中心要每月向市交通局、财政局报送财务报表，每半年向市审计局报送财务报表。



　　第二十条　管理中心年终后要向交通、财政、发改、物价、审计、监察等部门报告通行费的收缴、补偿专项资金的拨付情况和经费的收支情况。



　　第二十一条　市交通局年终后要将管理中心通行费（年费）的征收、补偿专项资金的拨付情况向市政府专题报告，同时抄送各区政府，并以适当方式向社会公开。



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.