Provisions on Administrative Sanctions for Violations of the Management Regulations on the Separation of Revenue and Expenditure for Administrative and Institutional Fees and Confiscation Income

Article 1

These Provisions are formulated in accordance with laws, administrative regulations and relevant national provisions for the purposes of strictly enforcing financial and economic disciplines, strengthening the building of a clean government, implementing the management of the separation of revenue and expenditure for administrative and institutional fees and confiscation income, and promoting administration in accordance with the law.

Article 2

Where a national public servant or a staff member of an institution authorized by laws or administrative regulations to exercise the functions of levying administrative and institutional fees or imposing confiscations commits an act in violation of the management regulations on the separation of revenue and expenditure, an administrative sanction shall be imposed in accordance with these Provisions.

Article 3

For the purposes of these Provisions, administrative and institutional fees refer to the following revenue of fiscal nature:

1. Various fees collected in accordance with laws, administrative regulations, relevant provisions of the State Council, rules or provisions jointly issued by the financial department and planning department of the State Council, as well as local regulations, government rules or provisions of provinces, autonomous regions and municipalities directly under the Central Government, and provisions jointly issued by the financial department and planning (price) department of the people's government of a province, autonomous region or municipality directly under the Central Government;

2. Government funds and surcharges prescribed by laws, administrative regulations and the State Council, and approved by the financial department of the State Council in accordance with relevant national provisions.

Operational service fees collected by institutions for providing services shall not be deemed as administrative and institutional fees.

Article 4

For the purposes of these Provisions, confiscation income refers to the fines and confiscation proceeds obtained by penalty-imposing departments authorized by laws or administrative regulations in accordance with the law, and the income from the valuation of confiscated articles.

Article 5

Where any entity arbitrarily establishes an item of administrative and institutional fees or sets a confiscation penalty in violation of provisions, the directly liable person-in-charge and other directly liable persons shall be given a sanction of demotion or dismissal from post.

Article 6

Where any entity arbitrarily alters the scope or standard of administrative and institutional fees or confiscations in violation of provisions, the directly liable person-in-charge and other directly liable persons shall be given a sanction of a serious demerit; if the circumstances are serious, a sanction of demotion or dismissal from post shall be imposed.

Article 7

Where any entity continues to collect fees in accordance with the original items or standards for a fee item that has been explicitly abolished or whose standard has been lowered by the approval authority of administrative and institutional fee items, the directly liable person-in-charge and other directly liable persons shall be given a sanction of a serious demerit; if the circumstances are serious, a sanction of demotion or dismissal from post shall be imposed.

Article 8

Where any entity issues or implicitly issues confiscation quotas, the directly liable person-in-charge and other directly liable persons shall be given a sanction of demotion or dismissal from post.

Article 9

Where any entity levies administrative and institutional fees in violation of the provisions of the Fee Permit, the directly liable person-in-charge and other directly liable persons shall be given a sanction of a warning; if the circumstances are serious, a sanction of a demerit or a serious demerit shall be imposed.

Article 10

Where any entity levies administrative and institutional fees or imposes confiscations in violation of the provisions on the administration of fiscal bills, the directly liable person-in-charge and other directly liable persons shall be given a sanction of demotion or dismissal from post; where any entity collects money or goods in the name of levying administrative and institutional fees or imposing confiscations without issuing any bill, the liable persons shall be given a sanction of expulsion.

Article 11

Where any entity collects fines in violation of the provisions on the separation of fine decision and fine collection, the directly liable person-in-charge and other directly liable persons shall be given a sanction of a serious demerit or demotion.

Article 12

Where any entity fails to perform the duties of levying administrative and institutional fees or imposing confiscations, fails to collect the fees that should be collected or impose the confiscations that should be imposed, and refuses to correct after criticism and education, the directly liable person-in-charge and other directly liable persons shall be given a sanction of a warning; if the circumstances are serious, a sanction of a demerit or a serious demerit shall be imposed.

Article 13

Where any entity fails to incorporate administrative and institutional fees into the unified accounting and management of the unit's finance in accordance with provisions, the directly liable person-in-charge and other directly liable persons shall be given a sanction of a demerit; if the circumstances are serious, a sanction of a serious demerit or demotion shall be imposed.

Article 14

Where any entity fails to remit administrative and institutional fees into the state treasury or the fiscal special account for extra-budgetary funds in accordance with provisions, the directly liable person-in-charge and other directly liable persons shall be given a sanction of a serious demerit; if the circumstances are serious, a sanction of demotion or dismissal from post shall be imposed.

Where any entity fails to turn over confiscation income to the state treasury in accordance with provisions, sanctions shall be imposed in accordance with the provisions of the preceding paragraph.

Article 15

Where any entity arbitrarily opens a bank account in violation of provisions, the directly liable person-in-charge and other directly liable persons shall be given a sanction of demotion; if the circumstances are serious, a sanction of dismissal from post or expulsion shall be imposed.

Article 16

Where any entity intercepts, embezzles, or directly retains and uses administrative and institutional fees or confiscation income, the directly liable person-in-charge and other directly liable persons shall be given a sanction of demotion; if the circumstances are serious, a sanction of dismissal from post or expulsion shall be imposed.

Article 17

Where any entity uses administrative and institutional fees or confiscation income to raise the standards or expand the scope of welfare subsidies, indiscriminately distribute bonuses and goods, engage in extravagance and waste, or commit other acts of over-standard expenditure in violation of provisions, the directly liable person-in-charge and other directly liable persons shall be given a sanction of a serious demerit; if the circumstances are serious, a sanction of demotion or dismissal from post shall be imposed.

Article 18

Where any entity fails to formulate the revenue and expenditure plan for extra-budgetary funds, the financial revenue and expenditure plan and the final accounts of revenue and expenditure of the unit in accordance with provisions, the directly liable person-in-charge and other directly liable persons shall be given a sanction of a demerit; if the circumstances are serious, a sanction of a serious demerit or demotion shall be imposed.

Article 19

Where any entity fails to allocate fiscal funds in accordance with the budget and approved revenue and expenditure plan, resulting in delays to the normal work of the allocation recipients, the directly liable person-in-charge and other directly liable persons shall be given a sanction of a demerit; if the circumstances are serious, a sanction of a serious demerit or demotion shall be imposed.

Article 20

Where any person retaliates against a unit or individual that adheres to principles and resists illegal and irregular acts of levying administrative and institutional fees or imposing confiscations, the liable person shall be given a sanction of demotion; if the circumstances are serious, a sanction of dismissal from post or expulsion shall be imposed.

Article 21

The authority for imposing administrative sanctions and the appeal against administrative sanctions shall be handled in accordance with relevant national provisions.

Article 22

Whoever violates these Provisions and constitutes a crime shall be held criminally liable in accordance with the law.

Article 23

These Provisions shall come into force on the date of issuance.