KYB CHINA(2020年7月5日中华人民共和国国务院令第728号公布 2025年3月17日中华人民共和国国务院令第802号修订)
(Promulgated by Decree No. 728 of the State Council of the People's Republic of China on July 5, 2020, and revised by Decree No. 802 of the State Council of the People's Republic of China on March 17, 2025)
总 则
General Provisions
为了促进机关、事业单位和大型企业及时支付中小企业款项，维护中小企业合法权益，优化营商环境，根据《中华人民共和国中小企业促进法》等法律，制定本条例。
This Regulation is formulated in accordance with the Law of the People's Republic of China on the Promotion of Small and Medium Enterprises and other laws, with a view to promoting the timely payment of sums due to small and medium enterprises by government organs, public institutions, and large enterprises, safeguarding the legitimate rights and interests of small and medium enterprises, and optimizing the business environment.
机关、事业单位和大型企业采购货物、工程、服务支付中小企业款项，应当遵守本条例。
Government organs, public institutions, and large enterprises that purchase goods, projects, or services from small and medium enterprises and pay sums due to them shall comply with this Regulation.
本条例所称中小企业，是指在中华人民共和国境内依法设立，依据国务院批准的中小企业划分标准确定的中型企业、小型企业和微型企业；所称大型企业，是指中小企业以外的企业。
For the purposes of this Regulation, 'small and medium enterprises' (SMEs) refer to medium-sized, small, and micro enterprises established within the territory of the People's Republic of China in accordance with the law and determined according to the SME classification standards approved by the State Council; 'large enterprises' refer to enterprises other than SMEs.
中小企业、大型企业依合同订立时的企业规模类型确定。中小企业与机关、事业单位、大型企业订立合同时，应当主动告知其属于中小企业。
SMEs and large enterprises are determined based on their enterprise size type at the time of contract conclusion. When concluding a contract with a government organ, public institution, or large enterprise, an SME shall proactively inform the other party that it is an SME.
保障中小企业款项支付工作，应当贯彻落实党和国家的路线方针政策、决策部署，坚持支付主体负责、行业规范自律、政府依法监管、社会协同监督的原则，依法防范和治理拖欠中小企业款项问题。
The work of ensuring payment of sums due to SMEs shall implement the guidelines, policies, and decisions of the Party and the state, adhere to the principles of payment subject responsibility, industry self-discipline, government supervision according to law, and social collaborative oversight, and prevent and address the problem of overdue payments to SMEs in accordance with the law.
国务院负责中小企业促进工作综合管理的部门对保障中小企业款项支付工作进行综合协调、监督检查。国务院发展改革、财政、住房城乡建设、交通运输、水利、金融管理、国有资产监管、市场监督管理等有关部门应当按照职责分工，负责保障中小企业款项支付相关工作。
The comprehensive management department of the State Council responsible for SME promotion shall coordinate, supervise, and inspect the work of ensuring payment of sums due to SMEs. The relevant departments of the State Council, including development and reform, finance, housing and urban-rural construction, transportation, water resources, financial management, state-owned assets supervision, and market regulation, shall, in accordance with their respective responsibilities, be responsible for the work related to ensuring payment of sums due to SMEs.
省、自治区、直辖市人民政府对本行政区域内保障中小企业款项支付工作负总责，加强组织领导、统筹协调，健全制度机制。县级以上地方人民政府负责本行政区域内保障中小企业款项支付的管理工作。
The people's governments of provinces, autonomous regions, and municipalities directly under the Central Government shall assume overall responsibility for the work of ensuring payment of sums due to SMEs within their respective administrative regions, strengthen organizational leadership, coordinate efforts, and improve institutional mechanisms. The local people's governments at or above the county level shall be responsible for the management of ensuring payment of sums due to SMEs within their respective administrative regions.
县级以上地方人民政府负责中小企业促进工作综合管理的部门和发展改革、财政、住房城乡建设、交通运输、水利、金融管理、国有资产监管、市场监督管理等有关部门应当按照职责分工，负责保障中小企业款项支付相关工作。
The comprehensive management departments responsible for SME promotion and the relevant departments such as development and reform, finance, housing and urban-rural construction, transportation, water resources, financial management, state-owned assets supervision, and market regulation of local people's governments at or above the county level shall, in accordance with their respective responsibilities, be responsible for the work related to ensuring payment of sums due to SMEs.
有关行业协会商会应当按照法律法规和组织章程，加强行业自律管理，规范引导本行业大型企业履行及时支付中小企业款项义务、不得利用优势地位拖欠中小企业款项，为中小企业提供信息咨询、权益保护、纠纷处理等方面的服务，保护中小企业合法权益。
Relevant industry associations and chambers of commerce shall, in accordance with laws, regulations, and their organizational charters, strengthen industry self-discipline, regulate and guide large enterprises in their industry to fulfill their obligation to pay SMEs in a timely manner and not to use their advantageous position to delay payments to SMEs, and provide services such as information consultation, rights protection, and dispute resolution for SMEs, thereby protecting the legitimate rights and interests of SMEs.
鼓励大型企业公开承诺向中小企业采购货物、工程、服务的付款期限与方式。
Large enterprises are encouraged to publicly commit to the payment periods and methods for purchasing goods, projects, or services from SMEs.
机关、事业单位和大型企业不得要求中小企业接受不合理的付款期限、方式、条件和违约责任等交易条件，不得拖欠中小企业的货物、工程、服务款项。
Government organs, public institutions, and large enterprises shall not require SMEs to accept unreasonable transaction conditions such as payment periods, methods, conditions, and liability for breach of contract, and shall not delay payment for goods, projects, or services provided by SMEs.
中小企业应当依法经营，诚实守信，按照合同约定提供合格的货物、工程和服务。
SMEs shall operate in accordance with the law, act in good faith, and provide qualified goods, projects, and services as contractually agreed.
款项支付规定
Payment Provisions
机关、事业单位使用财政资金从中小企业采购货物、工程、服务，应当严格按照批准的预算执行，不得无预算、超预算开展采购。
When government organs and public institutions use fiscal funds to purchase goods, projects, or services from SMEs, they shall strictly implement the approved budget and shall not conduct procurement without a budget or beyond the budget.
政府投资项目所需资金应当按照国家有关规定确保落实到位，不得由施工单位垫资建设。
The funds required for government-invested projects shall be ensured to be in place in accordance with relevant state regulations, and construction units shall not be required to advance funds for construction.
机关、事业单位从中小企业采购货物、工程、服务，应当自货物、工程、服务交付之日起30日内支付款项；合同另有约定的，从其约定，但付款期限最长不得超过60日。
When government organs and public institutions purchase goods, projects, or services from SMEs, they shall pay the sums within 30 days from the date of delivery of the goods, projects, or services; if the contract provides otherwise, such provision shall prevail, but the payment period shall not exceed 60 days at most.
大型企业从中小企业采购货物、工程、服务，应当自货物、工程、服务交付之日起60日内支付款项；合同另有约定的，从其约定，但应当按照行业规范、交易习惯合理约定付款期限并及时支付款项，不得约定以收到第三方付款作为向中小企业支付款项的条件或者按照第三方付款进度比例支付中小企业款项。
When large enterprises purchase goods, projects, or services from SMEs, they shall pay the sums within 60 days from the date of delivery of the goods, projects, or services; if the contract provides otherwise, such provision shall prevail, but the payment period shall be reasonably agreed upon in accordance with industry norms and trade practices and payment shall be made in a timely manner. It shall not be agreed that payment to the SME is conditional upon receipt of payment from a third party or that payment to the SME is made in proportion to the progress of payment by a third party.
法律、行政法规或者国家有关规定对本条第一款、第二款付款期限另有规定的，从其规定。
Where laws, administrative regulations, or relevant state provisions stipulate otherwise regarding the payment periods specified in paragraphs 1 and 2 of this Article, such provisions shall prevail.
合同约定采取履行进度结算、定期结算等结算方式的，付款期限应当自双方确认结算金额之日起算。
Where the contract provides for settlement methods such as progress-based settlement or periodic settlement, the payment period shall be calculated from the date on which both parties confirm the settlement amount.
机关、事业单位和大型企业与中小企业约定以货物、工程、服务交付后经检验或者验收合格作为支付中小企业款项条件的，付款期限应当自检验或者验收合格之日起算。
Where government organs, public institutions, and large enterprises agree with SMEs that payment is conditional upon inspection or acceptance of the goods, projects, or services after delivery, the payment period shall be calculated from the date of passing the inspection or acceptance.
合同双方应当在合同中约定明确、合理的检验或者验收期限，并在该期限内完成检验或者验收，法律、行政法规或者国家有关规定对检验或者验收期限另有规定的，从其规定。机关、事业单位和大型企业拖延检验或者验收的，付款期限自约定的检验或者验收期限届满之日起算。
Both parties to the contract shall specify a clear and reasonable inspection or acceptance period in the contract and complete the inspection or acceptance within that period. Where laws, administrative regulations, or relevant state provisions stipulate otherwise regarding the inspection or acceptance period, such provisions shall prevail. If government organs, public institutions, or large enterprises delay inspection or acceptance, the payment period shall be calculated from the expiry of the agreed inspection or acceptance period.
机关、事业单位和大型企业使用商业汇票、应收账款电子凭证等非现金支付方式支付中小企业款项的，应当在合同中作出明确、合理约定，不得强制中小企业接受商业汇票、应收账款电子凭证等非现金支付方式，不得利用商业汇票、应收账款电子凭证等非现金支付方式变相延长付款期限。
Where government organs, public institutions, and large enterprises use non-cash payment methods such as commercial drafts or electronic accounts receivable vouchers to pay SMEs, they shall make clear and reasonable agreements in the contract, shall not force SMEs to accept non-cash payment methods such as commercial drafts or electronic accounts receivable vouchers, and shall not use non-cash payment methods such as commercial drafts or electronic accounts receivable vouchers to covertly extend the payment period.
机关、事业单位和国有大型企业不得强制要求以审计机关的审计结果作为结算依据，法律、行政法规另有规定的除外。
Government organs, public institutions, and state-owned large enterprises shall not force the use of audit results from audit institutions as the basis for settlement, unless otherwise provided by laws or administrative regulations.
除依法设立的投标保证金、履约保证金、工程质量保证金、农民工工资保证金外，工程建设中不得以任何形式收取其他保证金。保证金的收取比例、方式应当符合法律、行政法规和国家有关规定。
Except for lawfully established bid bonds, performance bonds, project quality deposits, and migrant worker wage deposits, no other deposits may be collected in any form in construction projects. The proportion and method of deposit collection shall comply with laws, administrative regulations, and relevant state provisions.
机关、事业单位和大型企业不得将保证金限定为现金。中小企业以金融机构出具的保函等提供保证的，机关、事业单位和大型企业应当接受。
Government organs, public institutions, and large enterprises shall not limit deposits to cash. Where small and medium enterprises provide guarantees such as letters of guarantee issued by financial institutions, government organs, public institutions, and large enterprises shall accept them.
机关、事业单位和大型企业应当依法或者按照合同约定，在保证期限届满后及时与中小企业对收取的保证金进行核算并退还。
Government organs, public institutions, and large enterprises shall, in accordance with the law or contract, promptly settle and refund deposits collected from small and medium enterprises after the guarantee period expires.
机关、事业单位和大型企业不得以法定代表人或者主要负责人变更，履行内部付款流程，或者在合同未作约定的情况下以等待竣工验收备案、决算审计等为由，拒绝或者迟延支付中小企业款项。
Government organs, public institutions, and large enterprises shall not refuse or delay payment of sums due to small and medium enterprises on grounds such as changes in legal representatives or principal responsible persons, internal payment procedures, or waiting for completion acceptance, final accounts audit, etc., where not agreed in the contract.
机关、事业单位和大型企业与中小企业的交易，部分存在争议但不影响其他部分履行的，对于无争议部分应当履行及时付款义务。
Where a transaction between a government organ, public institution, or large enterprise and a small or medium enterprise is partially disputed but does not affect the performance of other parts, the obligation to pay promptly for the undisputed part shall be fulfilled.
鼓励、引导、支持商业银行等金融机构增加对中小企业的信贷投放，降低中小企业综合融资成本，为中小企业以应收账款、知识产权、政府采购合同、存货、机器设备等为担保品的融资提供便利。
Commercial banks and other financial institutions are encouraged, guided, and supported to increase credit supply to small and medium enterprises, reduce comprehensive financing costs for small and medium enterprises, and facilitate financing for small and medium enterprises using accounts receivable, intellectual property, government procurement contracts, inventory, machinery and equipment, etc., as collateral.
中小企业以应收账款融资的，机关、事业单位和大型企业应当自中小企业提出确权请求之日起30日内确认债权债务关系，支持中小企业融资。
Where a small or medium enterprise uses accounts receivable for financing, the government organ, public institution, or large enterprise shall confirm the creditor-debtor relationship within 30 days from the date the small or medium enterprise requests confirmation, to support the financing of the small or medium enterprise.
机关、事业单位和大型企业迟延支付中小企业款项的，应当支付逾期利息。双方对逾期利息的利率有约定的，约定利率不得低于合同订立时1年期贷款市场报价利率；未作约定的，按照每日利率万分之五支付逾期利息。
Where a government organ, public institution, or large enterprise delays payment of sums due to a small or medium enterprise, it shall pay overdue interest. If the parties have agreed on the interest rate for overdue interest, the agreed rate shall not be lower than the one-year loan prime rate at the time of contract conclusion; if no agreement is made, overdue interest shall be paid at a daily rate of 0.05%.
机关、事业单位应当于每年3月31日前将上一年度逾期尚未支付中小企业款项的合同数量、金额等信息通过网站、报刊等便于公众知晓的方式公开。
Government organs and public institutions shall, before March 31 each year, disclose information on the number and amount of contracts for which payment to small and medium enterprises was overdue in the previous year through websites, newspapers, or other means convenient for public access.
大型企业应当将逾期尚未支付中小企业款项的合同数量、金额等信息纳入企业年度报告，依法通过国家企业信用信息公示系统向社会公示。
Large enterprises shall include information on the number and amount of contracts for which payment to small and medium enterprises was overdue in their annual reports, and publicly disclose it through the National Enterprise Credit Information Publicity System in accordance with the law.
大型企业应当将保障中小企业款项支付工作情况，纳入企业风险控制与合规管理体系，并督促其全资或者控股子公司及时支付中小企业款项。
Large enterprises shall incorporate the work of ensuring payment of sums due to small and medium enterprises into their risk control and compliance management systems, and urge their wholly-owned or controlled subsidiaries to pay sums due to small and medium enterprises in a timely manner.
机关、事业单位和大型企业及其工作人员不得以任何形式对提出付款请求或者投诉的中小企业及其工作人员进行恐吓、打击报复。
Government organs, public institutions, large enterprises, and their staff shall not intimidate or retaliate in any form against small and medium enterprises or their staff who make payment requests or complaints.
监 督 管 理
Supervision and Administration
县级以上人民政府及其有关部门通过监督检查、函询约谈、督办通报、投诉处理等措施，加大对机关、事业单位和大型企业拖欠中小企业款项的清理力度。
People's governments at or above the county level and their relevant departments shall, through measures such as supervision and inspection, correspondence and interviews, supervision and notification, and complaint handling, intensify efforts to clear up arrears owed by government organs, public institutions, and large enterprises to small and medium enterprises.
县级以上地方人民政府部门应当每年定期将上一年度逾期尚未支付中小企业款项情况按程序报告本级人民政府。事业单位、国有大型企业应当每年定期将上一年度逾期尚未支付中小企业款项情况按程序报其主管部门或者监管部门。
Departments of local people's governments at or above the county level shall, on a regular basis each year, report the situation of overdue payments to small and medium enterprises in the previous year to the people's government at the same level in accordance with procedures. Public institutions and state-owned large enterprises shall, on a regular basis each year, report the situation of overdue payments to small and medium enterprises in the previous year to their competent authorities or regulatory authorities in accordance with procedures.
县级以上地方人民政府应当每年定期听取本行政区域内保障中小企业款项支付工作汇报，加强督促指导，研究解决突出问题。
Local people's governments at or above the county level shall, on a regular basis each year, listen to reports on the work of ensuring payment of sums due to small and medium enterprises within their administrative regions, strengthen supervision and guidance, and study and resolve prominent issues.
省级以上人民政府建立督查制度，对保障中小企业款项支付工作进行监督检查，对政策落实不到位、工作推进不力的部门和地方人民政府主要负责人进行约谈。
People's governments at or above the provincial level shall establish a supervision system to supervise and inspect the work of ensuring payment of sums due to small and medium enterprises, and conduct interviews with principal responsible persons of departments and local people's governments where policies are not implemented properly or work is not advanced effectively.
县级以上人民政府负责中小企业促进工作综合管理的部门对拖欠中小企业款项的机关、事业单位和大型企业，可以进行函询约谈，对情节严重的，予以督办通报，必要时可以会同拖欠单位上级机关、行业主管部门、监管部门联合进行。
The comprehensive management department responsible for promoting the development of small and medium enterprises under the people's government at or above the county level may conduct correspondence and interviews with government organs, public institutions, and large enterprises that owe payments to small and medium enterprises; for serious cases, it may supervise and notify, and if necessary, may jointly act with the superior organ of the owing unit, the competent industry department, or the regulatory department.
省级以上人民政府负责中小企业促进工作综合管理的部门(以下统称受理投诉部门)应当建立便利畅通的渠道，受理对机关、事业单位和大型企业拖欠中小企业款项的投诉。
The comprehensive management department responsible for promoting the development of small and medium enterprises under the people's government at or above the provincial level (hereinafter collectively referred to as the complaint acceptance department) shall establish convenient and smooth channels to accept complaints against government organs, public institutions, and large enterprises for overdue payments to small and medium enterprises.
国务院负责中小企业促进工作综合管理的部门建立国家统一的拖欠中小企业款项投诉平台，加强投诉处理机制建设，与相关部门、地方人民政府信息共享、协同配合。
The comprehensive management department responsible for promoting the development of small and medium enterprises under the State Council shall establish a unified national complaint platform for overdue payments to small and medium enterprises, strengthen the construction of complaint handling mechanisms, and share information and coordinate with relevant departments and local people's governments.
受理投诉部门应当按照“属地管理、分级负责，谁主管谁负责、谁监管谁负责”的原则，自正式受理之日起10个工作日内，按程序将投诉转交有关部门或者地方人民政府指定的部门(以下统称处理投诉部门)处理。
The complaint acceptance department shall, in accordance with the principle of 'territorial management, hierarchical responsibility, whoever is in charge is responsible, whoever supervises is responsible,' transfer the complaint to the relevant department or the department designated by the local people's government (hereinafter collectively referred to as the complaint handling department) for processing within 10 working days from the date of formal acceptance.
处理投诉部门应当自收到投诉材料之日起30日内形成处理结果，以书面形式反馈投诉人，并反馈受理投诉部门。情况复杂或者有其他特殊原因的，经部门负责人批准，可适当延长，但处理期限最长不得超过90日。
The complaint handling department shall form a processing result within 30 days from the date of receiving the complaint materials, and provide written feedback to the complainant and the complaint acceptance department. If the situation is complex or there are other special reasons, the processing period may be appropriately extended with the approval of the department head, but the maximum processing period shall not exceed 90 days.
被投诉人应当配合处理投诉部门工作。处理投诉部门应当督促被投诉人及时反馈情况。被投诉人未及时反馈或者未按规定反馈的，处理投诉部门应当向其发出督办书；收到督办书仍拒不配合的，处理投诉部门可以约谈、通报被投诉人，并责令整改。
The complained party shall cooperate with the complaint handling department. The complaint handling department shall urge the complained party to provide feedback in a timely manner. If the complained party fails to provide feedback in a timely manner or in accordance with regulations, the complaint handling department shall issue a supervision letter; if the complained party still refuses to cooperate after receiving the supervision letter, the complaint handling department may interview or notify the complained party and order rectification.
投诉人应当与被投诉人存在合同关系，不得虚假、恶意投诉。
The complainant shall have a contractual relationship with the complained party and shall not make false or malicious complaints.
受理投诉部门和处理投诉部门的工作人员，对在履行职责中获悉的国家秘密、商业秘密和个人信息负有保密义务。
Staff of the complaint acceptance department and the complaint handling department have a duty to keep confidential any state secrets, trade secrets, and personal information learned in the course of performing their duties.
机关、事业单位和大型企业拖欠中小企业款项依法依规被认定为失信的，受理投诉部门和有关部门按程序将有关失信情况记入相关主体信用记录。情节严重或者造成严重不良社会影响的，将相关信息纳入全国信用信息共享平台和国家企业信用信息公示系统，向社会公示；对机关、事业单位在公务消费、办公用房、经费安排等方面采取必要的限制措施，对大型企业在财政资金支持、投资项目审批、融资获取、市场准入、资质评定、评优评先等方面依法依规予以限制。
Where government organs, public institutions, and large enterprises are legally determined to be in default for overdue payments to small and medium enterprises, the complaint-accepting department and relevant departments shall, in accordance with procedures, record the relevant default information into the credit records of the relevant entities. If the circumstances are serious or cause severe adverse social impact, the relevant information shall be incorporated into the National Credit Information Sharing Platform and the National Enterprise Credit Information Publicity System for public disclosure; for government organs and public institutions, necessary restrictive measures shall be taken in terms of official consumption, office space, fund allocation, etc.; for large enterprises, restrictions shall be imposed in accordance with laws and regulations on fiscal fund support, investment project approval, financing access, market access, qualification evaluation, and evaluation for excellence.
审计机关依法对机关、事业单位和国有大型企业支付中小企业款项情况实施审计监督。
Audit authorities shall, in accordance with the law, conduct audit supervision over the payment of sums due to small and medium enterprises by government organs, public institutions, and state-owned large enterprises.
国家依法开展中小企业发展环境评估和营商环境评价时，应当将保障中小企业款项支付工作情况纳入评估和评价内容。
When the state conducts assessments of the development environment for small and medium enterprises and evaluations of the business environment, the work of ensuring payment of sums due to small and medium enterprises shall be included in the assessment and evaluation content.
国务院负责中小企业促进工作综合管理的部门依据国务院批准的中小企业划分标准，建立企业规模类型测试平台，提供中小企业规模类型自测服务。
The comprehensive management department of the State Council responsible for promoting the development of small and medium enterprises shall, based on the classification standards for small and medium enterprises approved by the State Council, establish an enterprise size type testing platform to provide self-test services for the size type of small and medium enterprises.
对中小企业规模类型有争议的，可以向主张为中小企业一方所在地的县级以上地方人民政府负责中小企业促进工作综合管理的部门申请认定。人力资源社会保障、市场监督管理、统计等相关部门应当应认定部门的请求，提供必要的协助。
If there is a dispute over the size type of a small or medium enterprise, an application for determination may be made to the comprehensive management department responsible for promoting the development of small and medium enterprises under the local people's government at or above the county level where the party claiming to be a small or medium enterprise is located. The human resources and social security, market supervision and management, statistics, and other relevant departments shall, upon request of the determining department, provide necessary assistance.
国家鼓励法律服务机构为与机关、事业单位和大型企业存在支付纠纷的中小企业提供公益法律服务。
The state encourages legal service institutions to provide public interest legal services to small and medium enterprises that have payment disputes with government organs, public institutions, and large enterprises.
新闻媒体应当开展对保障中小企业款项支付相关法律法规政策的公益宣传，依法加强对机关、事业单位和大型企业拖欠中小企业款项行为的舆论监督。
News media shall carry out public interest publicity on laws, regulations, and policies related to ensuring payment of sums due to small and medium enterprises, and shall, in accordance with the law, strengthen public opinion supervision over the behavior of government organs, public institutions, and large enterprises in defaulting on payments to small and medium enterprises.
法 律 责 任
Legal Liability
机关、事业单位违反本条例，有下列情形之一的，由其上级机关、主管部门责令改正；拒不改正的，对负有责任的领导人员和直接责任人员依法给予处分：
If a government organ or public institution violates this Regulation in any of the following circumstances, its superior organ or competent department shall order it to make corrections; if it refuses to correct, the responsible leaders and directly responsible personnel shall be given sanctions in accordance with the law:
(一)未在规定的期限内支付中小企业货物、工程、服务款项；
(1) Failing to pay for goods, projects, or services of small and medium enterprises within the prescribed time limit;
(二)拖延检验、验收；
(2) Delaying inspection and acceptance;
(三)强制中小企业接受商业汇票、应收账款电子凭证等非现金支付方式，或者利用商业汇票、应收账款电子凭证等非现金支付方式变相延长付款期限；
(3) Forcing small and medium enterprises to accept non-cash payment methods such as commercial drafts and electronic accounts receivable vouchers, or using non-cash payment methods such as commercial drafts and electronic accounts receivable vouchers to extend the payment period in a disguised manner;
(四)没有法律、行政法规依据，要求以审计机关的审计结果作为结算依据；
(4) Without legal or administrative regulation basis, requiring the audit results of audit authorities as the basis for settlement;
(五)违法收取保证金，拒绝接受中小企业以金融机构出具的保函等提供保证，或者不及时与中小企业对保证金进行核算并退还；
(5) Illegally collecting deposits, refusing to accept guarantees provided by small and medium enterprises in the form of letters of guarantee issued by financial institutions, or failing to timely calculate and return deposits to small and medium enterprises;
(六)以法定代表人或者主要负责人变更，履行内部付款流程，或者在合同未作约定的情况下以等待竣工验收备案、决算审计等为由，拒绝或者迟延支付中小企业款项；
(6) Refusing or delaying payment to small and medium enterprises on the grounds of changes in legal representatives or principal responsible persons, internal payment procedures, or waiting for completion acceptance filing or final account audit when not stipulated in the contract;
(七)未按照规定公开逾期尚未支付中小企业款项信息。
(7) Failing to publicly disclose information on overdue payments to small and medium enterprises as required.
机关、事业单位有下列情形之一的，依法追究责任：
If a government organ or public institution has any of the following circumstances, it shall be held accountable in accordance with the law:
(一)使用财政资金从中小企业采购货物、工程、服务，未按照批准的预算执行；
(1) Using fiscal funds to procure goods, projects, or services from small and medium enterprises without executing the approved budget;
(二)要求施工单位对政府投资项目垫资建设。
(2) Requiring construction units to advance funds for the construction of government-invested projects.
国有大型企业拖欠中小企业款项，造成不良后果或者影响的，对负有责任的国有企业管理人员依法给予处分。
If a state-owned large enterprise defaults on payments to small and medium enterprises, causing adverse consequences or impacts, the responsible management personnel of the state-owned enterprise shall be given sanctions in accordance with the law.
国有大型企业没有法律、行政法规依据，要求以审计机关的审计结果作为结算依据的，由其监管部门责令改正；拒不改正的，对负有责任的国有企业管理人员依法给予处分。
If a state-owned large enterprise, without legal or administrative regulation basis, requires the audit results of audit authorities as the basis for settlement, its regulatory department shall order it to make corrections; if it refuses to correct, the responsible management personnel of the state-owned enterprise shall be given sanctions in accordance with the law.
大型企业违反本条例，未按照规定在企业年度报告中公示逾期尚未支付中小企业款项信息或者隐瞒真实情况、弄虚作假的，由市场监督管理部门依法处理。
If a large enterprise violates this Regulation by failing to disclose information on overdue payments to small and medium enterprises in its annual report as required, or by concealing the true situation or making false statements, the market supervision and management department shall handle it in accordance with the law.
机关、事业单位和大型企业及其工作人员对提出付款请求或者投诉的中小企业及其工作人员进行恐吓、打击报复，或者有其他滥用职权、玩忽职守、徇私舞弊行为的，对负有责任的领导人员和直接责任人员依法给予处分或者处罚；构成犯罪的，依法追究刑事责任。
If government organs, public institutions, large enterprises, or their staff intimidate or retaliate against small and medium enterprises or their staff who have made payment requests or complaints, or engage in other acts of abuse of power, dereliction of duty, or favoritism, the responsible leaders and directly responsible personnel shall be given sanctions or penalties in accordance with the law; if a crime is constituted, criminal liability shall be pursued in accordance with the law.
附 则
Supplementary Provisions
部分或者全部使用财政资金的团体组织采购货物、工程、服务支付中小企业款项，参照本条例对机关、事业单位的有关规定执行。
For group organizations that use fiscal funds in whole or in part to procure goods, projects, or services and pay sums due to small and medium enterprises, the relevant provisions of this Regulation concerning government organs and public institutions shall apply mutatis mutandis.
军队采购货物、工程、服务支付中小企业款项，按照军队的有关规定执行。
For military procurement of goods, projects, and services involving payment to small and medium enterprises, the relevant military regulations shall apply.
本条例自2025年6月1日起施行。
This Regulation shall take effect as of June 1, 2025.