Interim Regulations on Prohibiting Imposition of Levies on Enterprises

(1988年4月28日国务院发布　国发〔1988〕25号)

(Issued by the State Council on April 28, 1988, Guo Fa [1988] No. 25)

为了禁止向企业摊派，保护企业的合法权益，制定本条例。

These Regulations are formulated to prohibit the imposition of levies on enterprises and to protect the lawful rights and interests of enterprises.

本条例所称摊派是指在法律、法规的规定之外，以任何方式要求企业提供财力、物力和人力的行为。

For the purposes of these Regulations, "imposition of levies" refers to any act of demanding financial, material, or human resources from an enterprise by any means outside the provisions of laws and regulations.

禁止任何国家机关、人民团体、部队、企业、事业单位和其他社会组织(以下统称单位)向企业摊派。

It is prohibited for any state organ, people's organization, military unit, enterprise, institution, or other social organization (hereinafter collectively referred to as "units") to impose levies on enterprises.

不得在法律、法规的规定之外向企业征收下列费用：

No fees shall be collected from enterprises outside the provisions of laws and regulations, including the following:

(一)各地教育部门、学校自定的职工子女入学费；

(1) Fees for children of employees to attend school, as determined by local education departments or schools;

(二)建田费、垦复费；

(2) Land reclamation fees and reclamation fees;

(三)进入城市落户的人头费；

(3) Per capita fees for urban household registration;

(四)煤气开发费；

(4) Gas development fees;

(五)集中供电费；

(5) Centralized power supply fees;

(六)过路费；

(6) Road tolls;

(七)过桥费(集资或用贷款建桥的除外)；

(7) Bridge tolls (except for those funded by collective fundraising or loans);

(八)排水增容费；

(8) Drainage capacity expansion fees;

(九)各种名目的治安管理费；

(9) Various types of public security management fees;

(十)各种名目的卫生费；

(10) Various types of sanitation fees;

(十一)绿化费；

(11) Greening fees;

(十二)支农费；

(12) Agricultural support fees;

(十三)各种名目的会议费；

(13) Various types of conference fees;

(十四)其他名目的费用。

(14) Fees under other names.

城市市区新建项目，需要征收城市建设配套费的，应当按照有关法律、法规的规定办理。

For new construction projects in urban areas, if urban construction supporting fees are required, they shall be handled in accordance with relevant laws and regulations.

法律、法规规定的征收费用项目，任何单位不得超出征收的范围，提高征收的标准，变更征收的办法。

For fee items prescribed by laws and regulations, no unit may exceed the scope of collection, raise the collection standards, or alter the collection methods.

不得强制企业赞助、资助、捐献财物。

Enterprises shall not be forced to provide sponsorships, subsidies, or donations of property.

企业自愿赞助、资助、捐献的款项只能从企业的自有资金中支出，不得计入成本。

Voluntary sponsorships, subsidies, or donations by enterprises shall only be paid from the enterprise's own funds and shall not be included in costs.

除法律、法规规定外，不得强制企业购买有价证券或以其他形式向企业集资。

Except as provided by laws and regulations, enterprises shall not be forced to purchase securities or raise funds for others in any other form.

除法律、法规规定的强制保险项目外，不得强制企业参加保险。

Except for compulsory insurance items stipulated by laws and regulations, enterprises shall not be forced to participate in insurance.

除法律、法规规定外，不得将公益性义务劳动改变为向企业摊派财物。

Except as provided by laws and regulations, public welfare voluntary labor shall not be converted into imposition of property on enterprises.

不得违反本条例规定向企业进行其他形式的摊派。

No other forms of levies shall be imposed on enterprises in violation of these Regulations.

禁止对抵制摊派的企业进行打击报复。

Retaliation against enterprises that resist levies is prohibited.

不得利用职权或业务上的便利给予抵制摊派的企业以歧视性待遇。

No discriminatory treatment shall be given to enterprises that resist levies by taking advantage of authority or business convenience.

在发生自然灾害、意外事故等紧急情况时，各级地方人民政府作出决定要求企业提供财力、物力和人力的，不视为摊派，但事后须报上一级人民政府备案。

In emergency situations such as natural disasters or accidents, decisions by local people's governments at all levels requiring enterprises to provide financial, material, or human resources shall not be deemed as levies, but must be reported to the people's government at the next higher level for record afterwards.

企业有权拒绝任何单位的摊派。

Enterprises have the right to refuse any unit's levy.

企业对收取费用的项目性质不明确的，应当向收费单位上一级人民政府的财政部门报告，经审查符合法律、法规规定的，才能支付。

If an enterprise is unclear about the nature of a fee collection item, it shall report to the financial department of the people's government at the next higher level of the charging unit; payment may be made only after examination confirms compliance with laws and regulations.

财政部门对企业依照第十三条第二款提出的报告，应当在接到报告后三十日内作出应否缴纳的答复。期满不答复的，视为不同意缴纳。

The financial department shall reply within 30 days of receiving a report submitted by an enterprise pursuant to the second paragraph of Article 13 as to whether payment should be made. If no reply is given within the time limit, it shall be deemed as disagreement with payment.

企业对财政部门的答复有异议的，可以向上一级财政部门反映。

If an enterprise disagrees with the financial department's reply, it may appeal to the financial department at the next higher level.

任何单位和个人都有权向审计机关或其他有关部门控告、检举、揭发摊派行为。

Any unit or individual has the right to accuse, report, or expose levy activities to audit authorities or other relevant departments.

审计机关对于收到的控告、检举、揭发以及其他部门根据第十七条规定移送的摊派案件，可以会同有关部门进行调查。被调查的单位必须如实提供情况，不得刁难和阻挠。

Audit authorities may, together with relevant departments, investigate cases of levies received through accusations, reports, exposures, or transferred by other departments pursuant to Article 17. The investigated unit must truthfully provide information and shall not create difficulties or obstruct.

计划、财政、物价、税务、银行等部门应当加强监督检查，发现摊派行为，应当及时制止；制止无效时应当移送审计机关立案处理。

Planning, finance, pricing, taxation, banking and other departments shall strengthen supervision and inspection; upon discovering levy activities, they shall promptly stop them; if unable to stop, they shall transfer the case to audit authorities for filing and handling.

经审计机关确认为摊派行为的，审计机关应当通知摊派单位停止摊派行为，并限期退回摊派的财物；期满不退回的，审计机关可以书面通知摊派单位的开户银行从其有关存款中扣还。

If an audit authority confirms a levy activity, it shall notify the levying unit to cease the levy and return the levied property within a specified time limit; if not returned within the time limit, the audit authority may notify the levying unit's bank to deduct the amount from its deposits.

摊派财物已不存在而无法追回时，审计机关可以通知有关部门扣缴相当于所摊派财物价值的款额，或采取其他经济补偿措施。

If the levied property no longer exists and cannot be recovered, the audit authority may notify relevant departments to withhold an amount equivalent to the value of the levied property or take other economic compensation measures.

对摊派单位的负责人和直接责任人员，监察机关或有关主管部门可根据情节轻重给予相应的行政处分。

For the person in charge and directly responsible personnel of the levying unit, supervisory authorities or relevant competent departments may impose corresponding administrative sanctions based on the severity of the circumstances.

违反本条例规定，对控告、检举、揭发和抵制摊派的单位和人员进行打击报复的，应当从重处罚；构成犯罪的，由司法机关依法追究刑事责任。

Those who retaliate against units and personnel that accuse, report, expose, or resist levies in violation of these Regulations shall be severely punished; if constituting a crime, criminal liability shall be pursued by judicial authorities according to law.

私分摊派财物的，由监察机关追究其单位负责人的行政责任；构成犯罪的，由司法机关依法追究刑事责任。

If levied property is privately distributed, the supervisory authority shall pursue administrative responsibility of the unit's person in charge; if constituting a crime, criminal liability shall be pursued by judicial authorities according to law.

对检举、揭发、抵制摊派有功的人员，审计机关可给予表彰。

Audit authorities may commend personnel who have rendered meritorious service in reporting, exposing, or resisting levies.

追回的摊派财物，属于企业已报告或控告的，应当退还企业；未报告和控告的，一律上缴中央财政。

Recovered levied property shall be returned to the enterprise if it has been reported or accused by the enterprise; if not reported or accused, it shall all be turned over to the central finance.

摊派单位对审计机关作出的经济处罚决定不服的，可以在接到决定书之日起十五日内向上一级审计机关申请复审。在复审期间，不影响原处罚决定的执行。

If a levying unit disagrees with the economic penalty decision made by the audit authority, it may apply for review to the audit authority at the next higher level within 15 days of receiving the decision. During the review period, the execution of the original penalty decision shall not be suspended.

本条例所称企业，是指依法在工商行政管理机关登记注册的企业。

For the purposes of these Regulations, the term "enterprise" refers to an enterprise that has been registered with the administrative authorities for industry and commerce in accordance with the law.

向国家机关、人民团体、部队、事业单位和其他社会组织(含基本建设单位)以及个人的摊派，比照本条例处理。

The imposition of levies on state organs, people's organizations, military units, institutions, and other social organizations (including capital construction units) as well as individuals shall be handled by reference to these Regulations.

本条例自1988年5月20日起施行。

These Regulations shall come into force as of May 20, 1988.