KYB CHINA(国务院批准 1999年7月23日国家经济贸易委员会发布 国经贸监督〔1999〕706号)
(Approved by the State Council, promulgated by the State Economic and Trade Commission on July 23, 1999, Document No. Guo Jing Mao Jian Du [1999] 706)
为了规范行政机关对企业进行经济检查的行为，减轻企业负担，维护社会主义市场经济秩序，制定本规定。
These Provisions are formulated to regulate the conduct of administrative organs in carrying out economic inspections of enterprises, reduce the burden on enterprises, and maintain the order of the socialist market economy.
本规定所称经济检查，是指行政机关对企业生产、经营活动遵守法律、法规情况进行的检查。
For the purposes of these Provisions, "economic inspection" refers to inspections conducted by administrative organs to examine enterprises' compliance with laws and regulations in their production and business activities.
前款行政机关包括经贸、财政、审计、价格、税务、工商行政管理、质量技术监督、外汇管理、统计等部门。
The administrative organs referred to in the preceding paragraph include departments of economy and trade, finance, audit, pricing, taxation, industry and commerce administration, quality and technical supervision, foreign exchange administration, statistics, and others.
除法律、法规明确规定外，任何行政机关不得擅自对企业进行经济检查。
Except as expressly provided by laws or regulations, no administrative organ may conduct an economic inspection of an enterprise without authorization.
行政机关依照法律、法规对企业进行经济检查，应当统筹安排、注重效率、保证质量、避免重复。
When conducting economic inspections of enterprises in accordance with laws and regulations, administrative organs shall make overall arrangements, emphasize efficiency, ensure quality, and avoid duplication.
行政机关对企业进行经济检查，应当事先拟订检查计划。检查计划应当包括检查依据、检查时间、检查对象、检查事项等内容。
Before conducting an economic inspection of an enterprise, an administrative organ shall prepare an inspection plan in advance. The inspection plan shall include the basis for the inspection, inspection time, inspection target, and inspection matters.
行政机关应当将检查计划报同级人民政府指定的部门(以下统称指定部门)备案。指定部门应当对有关行政机关的检查计划进行必要的协调，能够合并的，应当合并；可以联合实施的，应当组织有关行政机关联合实施检查。
The administrative organ shall file the inspection plan with the department designated by the people's government at the same level (hereinafter collectively referred to as the "designated department"). The designated department shall coordinate the inspection plans of relevant administrative organs as necessary; where plans can be merged, they shall be merged; where joint implementation is possible, the designated department shall organize the relevant administrative organs to conduct the inspection jointly.
实行垂直管理体制的行政机关对企业进行经济检查，应当将检查计划报上一级机关备案。上一级机关应当对下一级行政机关的检查计划进行必要的协调，能够合并的，应当合并。
For administrative organs under vertical management, when conducting economic inspections of enterprises, they shall file the inspection plan with the organ at the next higher level. The organ at the next higher level shall coordinate the inspection plans of the lower-level administrative organs as necessary; where plans can be merged, they shall be merged.
同一行政机关对同一企业的经济检查每年一般不得超过一次；法律、行政法规和本规定另有规定的除外。
The same administrative organ shall generally conduct no more than one economic inspection of the same enterprise per year, except as otherwise provided by laws, administrative regulations, or these Provisions.
税务机关对企业进行税务检查，应当按照归口管理、统一检查的原则，由国税机关、地税机关按照检查计划联合组织实施，省(自治区、直辖市)、市(州、盟)、县(旗)三级统筹协调。税务机关对同一企业的税务检查，每年不得超过两次。
When tax authorities conduct tax inspections of enterprises, they shall follow the principle of centralized management and unified inspection, and the national tax authorities and local tax authorities shall jointly organize and implement the inspection according to the inspection plan, with coordinated arrangements at the provincial (autonomous region, municipality directly under the Central Government), city (prefecture, league), and county (banner) levels. Tax authorities shall conduct no more than two tax inspections of the same enterprise per year.
质量技术监督机关对同一企业的产品质量进行监督抽查，除质量抽查不合格的外，每年不得超过两次。
Quality and technical supervision authorities shall conduct no more than two supervisory spot checks of the product quality of the same enterprise per year, except where the product fails the quality spot check.
对已经派入国务院稽察特派员的国有重点大型企业，除法律、行政法规另有规定外，有关行政机关不再对企业进行财务检查。
For key large-scale state-owned enterprises to which the State Council has already dispatched special commissioners, relevant administrative organs shall not conduct financial inspections of the enterprises, except as otherwise provided by laws or administrative regulations.
行政机关对企业进行经济检查时，应当出具检查通知书。检查通知书应当包括下列内容：
When conducting an economic inspection of an enterprise, an administrative organ shall issue an inspection notice. The inspection notice shall include the following contents:
(一)检查的法律、法规依据；
(1) The legal or regulatory basis for the inspection;
(二)检查内容；
(2) The content of the inspection;
(三)检查时限；
(3) The time limit for the inspection;
(四)实施检查的人员及其负责人。
(4) The personnel conducting the inspection and their person in charge.
行政机关在对企业进行经济检查结束后，应当及时提出客观、真实、明确的检查报告，并报指定部门或者上级部门备案。指定部门或者上级部门应当根据情况，将检查报告抄送有关行政机关。
After completing an economic inspection of an enterprise, the administrative organ shall promptly produce an objective, truthful, and clear inspection report, and file it with the designated department or the higher-level department. The designated department or higher-level department shall, as appropriate, send copies of the inspection report to relevant administrative organs.
行政机关对企业的检查报告能够满足其他行政机关履行其职责需要的，其他行政机关应当加以利用，避免重复检查。
If an inspection report of an enterprise by an administrative organ can satisfy the needs of other administrative organs in performing their duties, the other administrative organs shall make use of it to avoid duplicate inspections.
行政机关对企业进行经济检查，除法律、法规、国务院及财政部、国家计委以及省、自治区、直辖市人民政府规定的收费项目外，不得向企业收取任何费用，也不得以任何形式将检查费用转嫁给企业。
When conducting economic inspections of enterprises, administrative organs shall not charge any fees to the enterprise, except for fee items prescribed by laws, regulations, the State Council, the Ministry of Finance, the State Planning Commission, or the people's governments of provinces, autonomous regions, or municipalities directly under the Central Government, nor shall they shift inspection costs to the enterprise in any form.
行政机关的工作人员对企业进行经济检查时，不得接受被检查企业的任何馈赠、报酬、福利待遇，不得在被检查企业报销任何费用，不得参加被检查企业提供的宴请、娱乐、旅游等活动，不得通过检查工作为本人、亲友或者他人谋取利益。
When conducting economic inspections of enterprises, staff members of administrative organs shall not accept any gifts, remuneration, or welfare benefits from the inspected enterprise, shall not have any expenses reimbursed by the inspected enterprise, shall not participate in banquets, entertainment, tours, or other activities provided by the inspected enterprise, and shall not use the inspection work to seek benefits for themselves, relatives, or others.
行政机关有下列行为之一的，对直接负责的主管人员和其他直接责任人员依法给予行政处分：
Where an administrative organ commits any of the following acts, the directly responsible person in charge and other directly responsible persons shall be given administrative sanctions according to law:
(一)没有检查通知书，擅自对企业进行经济检查的；
(1) Conducting an economic inspection of an enterprise without an inspection notice;
(二)同一行政机关在一年内对同一企业的经济检查超过规定次数的；
(2) The same administrative organ conducting more than the prescribed number of economic inspections of the same enterprise within one year;
(三)违法向被检查企业收取费用或者将检查费用转嫁给企业的。
(3) Illegally charging fees to the inspected enterprise or shifting inspection costs to the enterprise.
行政机关的工作人员有下列行为之一的，依法给予警告直至开除的行政处分：
Where a staff member of an administrative organ commits any of the following acts, they shall be given administrative sanctions ranging from a warning to dismissal according to law:
(一)违反规定，擅自到企业进行经济检查的；
(1) Violating regulations by conducting an economic inspection of an enterprise without authorization;
(二)接受被检查企业的馈赠、报酬、福利待遇的；
(2) Accepting gifts, remuneration, or welfare benefits from the inspected enterprise;
(三)在被检查企业报销费用的；
(3) Having expenses reimbursed by the inspected enterprise;
(四)参加被检查企业提供的宴请、娱乐、旅游等活动的；
(4) Participating in banquets, entertainment, tours, or other activities provided by the inspected enterprise;
(五)通过检查工作为本人、亲友或者他人谋取利益的。
(5) Using the inspection work to seek benefits for themselves, relatives, or others.
前款行政机关的工作人员接受的被检查企业的物品、报酬、福利待遇，依法予以没收、追缴或者责令退赔；在被检查企业报销的费用或者参加被检查企业提供的宴请、娱乐、旅游活动，责令退赔或者自行支付相关费用。
Items, remuneration, and welfare benefits accepted by the staff members of administrative organs referred to in the preceding paragraph from the inspected enterprise shall be confiscated, recovered, or ordered to be returned according to law; expenses reimbursed by the inspected enterprise or costs of banquets, entertainment, tours, or other activities provided by the inspected enterprise shall be ordered to be returned or paid by the staff member themselves.
对违反本规定对企业的经济检查，企业有权抵制，任何单位和个人有权向监察等有关部门检举。收到检举的部门应当负责保密并及时处理。
Enterprises have the right to resist economic inspections that violate these Provisions, and any unit or individual has the right to report such inspections to the supervisory or other relevant departments. The department receiving the report shall maintain confidentiality and handle the matter promptly.
行政机关的工作人员对检举人进行报复陷害，构成犯罪的，依法追究刑事责任；尚不构成犯罪的，依法给予行政处分。
Where a staff member of an administrative organ retaliates against a whistleblower, if the act constitutes a crime, criminal liability shall be pursued according to law; if it does not constitute a crime, administrative sanctions shall be given according to law.
行政机关有理由认为企业存在违法行为或者违法嫌疑，依法进行调查的，不受本规定第四条、第五条、第六条、第七条、第八条、第九条的限制。
Where an administrative organ has reason to believe that an enterprise has committed or is suspected of committing an illegal act, and conducts an investigation according to law, such investigation shall not be subject to the restrictions of Articles 4, 5, 6, 7, 8, and 9 of these Provisions.
国务院决定、国务院有关部门经国务院批准决定或者省、自治区、直辖市人民政府决定进行的专项检查，分别按照国务院或者省、自治区、直辖市人民政府确定的专项检查的范围、内容、时限和程序进行。
Special inspections decided by the State Council, by relevant departments of the State Council with the approval of the State Council, or by the people's governments of provinces, autonomous regions, or municipalities directly under the Central Government shall be conducted in accordance with the scope, content, time limit, and procedures determined by the State Council or the people's government of the province, autonomous region, or municipality directly under the Central Government.
各省、自治区、直辖市人民政府可以根据本规定制定实施办法。
The people's governments of provinces, autonomous regions, and municipalities directly under the Central Government may formulate implementing measures in accordance with these Provisions.
其他行政机关对企业的检查，参照本规定执行。
Inspections of enterprises by other administrative organs shall be carried out with reference to these Provisions.
本规定自发布之日起施行。
These Provisions shall come into effect as of the date of promulgation.