怒江傈僳族自治州人民政府办公室转发《怒江傈僳族自治州乡镇企业缴纳各种收费管理暂行办法》的通知
云南省怒江傈僳族自治州人民政府办公室
怒江傈僳族自治州人民政府办公室转发《怒江傈僳族自治州乡镇企业缴纳各种收费管理暂行办法》的通知
怒政办发〔2002〕2号
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怒江傈僳族自治州人民政府
二○○二年一月七日
（附注：此件发至乡（镇）级）
怒江傈僳族自治州乡镇企业缴纳各种收费管理暂行办法
第一条 为了减轻乡镇企业负担，维护乡镇企业的合法权益，促进乡镇企业的健康发展。根据《中华人民共和国乡镇企业法》和《云甫省乡镇企业条例》等法律法规，结合怒江乡镇企业工作实际，制定本办法。
第二条 本办法所称缴纳各种收费，是指乡镇企业按国家法律、法规和规章向执收部门（单位）缴纳的行政事业性收费、集资、罚款、基金附加和各种收费项目。
第三条 本办法适用于怒江州区域内的乡镇企业。包括乡（镇）办，行政村、办事处、自然村办，合作社和农村的户（个体、私营）办，联户（农民合作）办，联营（股份合作、股份制）办企业（以下简称为企业）。
第四条 各级乡镇企业行政主管部门要协助当地政府和有关部门加强乡镇企业缴纳各种收费监管，负责本管辖区内乡镇企业各种收费的监管工作。
第五条 各级乡镇企业行政主管部门管理乡镇企业缴纳各种收费的主要职责是：
（一）向乡镇企业宣传收费的有关法律法规、规章和政策。
（二）定期或不定期地对本管辖区乡镇企业缴纳各种收费情况进行全面检查清理。
（三）按期向当地政府和上级主管部门编报乡镇企业交费情况统计表。
（四）及时向当地政府和财政、审计、物价、税务部门反映乡镇企业缴纳各种收费中存在的困难和问题，促使交费工作中存在问题的解决和重大案件的处理。
（五）认真落实、分析和总结乡镇企业缴纳各种费用工作情况，并及时上报当地人民政府和上级乡镇企业主管部门。
第六条 执收部门（单位）向乡镇企业收费时，必须实行“两证一票一卡”制度。即：出示物价部门核发的《云南省行政事业性收费许可证》和《云南省收费管理员合格证》，按照《云南省行政事业性收费管理条例》的规定，严格执行亮证收费制度，使用财政部或省、自治区财政部门统一制发的行政事业性收费收据，并认真填写“企业交费登记卡”，否则，企业有权拒绝交费。
第七条 执收部门（单位）向乡镇企业收取各种费用时，必须出示收费依据（国家法律法规、规章及文件规定），收费标准和收费比例。未出示收费依据的企业有权拒绝交费。
第八条 乡镇企业必须按照省人民政府及有关部门编制收费目录所列项目缴纳应交各种收费，未列入收费目录的收费项目企业有权拒绝交费。
第九条 乡镇企业缴纳的集资和基金收费项目必须执行收支两条线的管理制度，不执行收支两条线的企业有权拒绝交费。
第十条 乡镇企业在缴纳各种收费过程中，符合下列规定的收费项目，企业必须积极交费，支援国家的建设事业。
（一）国家法律法规、国务院及财政部、国家计委、省、自治区、直辖市人民政府明文规定（含中发〔1997〕14号文件下发以后，经财政部和国家计委同意，省、自治区、直辖市人民政府重新审批保留的省级财政、物价部门审批的）向乡镇企业收取的各种行政事业收费项目。
（二）国家法律法规和国务院明文规定的向乡镇企业实施的罚款和集资项目。
（三）国务院及财政部规定的向乡镇企业收取的基金项目。
（四）云南省人民政府规定的从税后利润中提取用于支援农业和农村社会性支出的基金项目。
第十一条 乡镇企业要严格执行国家规定，有下列情形之一的乱收费行为坚决拒绝交费。
（一）未经物价部门核发和使用未经参加年度审验的《收费许可证》，没有亮证收费，没有按照《收费许可证》核定的内容收费的。
（二）对使用其他非法收费票据和只收费不开收据的。
（三）擅自设立行政事业性收费、罚款、集资、基金项目的。
（四）擅自提高收费标准、扩大收费范围的。
（五）向企业摊派、索要赞助和无偿占用企业人财物的。
（六）向企业强买强卖、强制企业指定服务，从中牟利的。
（七）在公务活动中通过中介组织对企业进行收费的。
（八）应同企业自愿接受的咨询、信息、检测、商业保险等服务变为强制性服务，强行收费的。
（九）强制企业参加不必要的会议、培训、学术研讨、技术考核、检查评比和学会、协会、研究会等进行收费的。
（十）强行向企业拉广告、强制企业订购书报刊物、音像制品等进行收费的。
（十一）机关事业单位及其工作人员到企业报销各种费用的。
（十二）国家已经明令取消的收费项目仍继续向企业收取的。
（十三）国家已经降低收费标准、执收单位仍按原收费标准向企业进行收费的。
（十四）企业与企业之间开展经营活动中收取的代办收费的。
第十二条 企业在缴纳各种收费中遇到乱收费、乱罚款、乱集资和各种摊派时，除坚决抵制交费外，及时向当地人民政府减负办、物价、财政、审计、监察和企业主管部门汇报收费情况，有关部门（单位）依法查处。
第十三条 企业必须按时填报《乡镇企业减负统计表》云南省乡镇企业局定为省重点监控企业的每一季度填报一次，一般企业半年填报一次。
第十四条 各级乡镇企业主管部门上报的《乡镇企业减负统计表》、政府减负办、财政和物价管理部门核实，由政府领导签字后上报上级部门。
第十五条 各级乡镇企业主管部门要设立向乡镇企业乱收费、乱罚款、乱集资的举报电话。
第十六条 各县乡（镇）城乡企业管理局可根据本办法制定实施细则。
第十七条 本办法由怒江州城乡集体企业管理局负责解释。
第十八条 本办法自公布之日起执行。
全国人民代表大会常务委员会关于惩治违反公司法的犯罪的决定(附英文)
全国人民代表大会常务委员会
中华人民共和国主席令（八届第41号）
《全国人民代表大会常务委员会关于惩治违反公司法的犯罪的决定》已由中华人民共和国第八届全国人民代表大会常务委员会第十二次会议于1995年2月28日通过，现予公布，自公布之日起施行。
中华人民共和国主席 江泽民
1995年2月28日
全国人民代表大会常务委员会关于惩治违反公司法的犯罪的决定(附英文)
（1995年2月28日第八届全国人民代表大会常务委员会第十二次会议通过 1995年2月28日中华人民共和国主席令第四十一号公布 1995年2月28日施行）
为了维护社会经济秩序，保护公司的合法权益，惩治违反公司法的犯罪行为，对刑法作如下补充规定：
一、申请公司登记的人使用虚假证明文件或者采取其他欺诈手段虚报注册资本，欺骗公司登记主管部门，取得公司登记，虚报注册资本数额巨大、后果严重或者有其他严重情节的，处三年以下有期徒刑或者拘役，可以并处虚报注册资本金额百分之十以下罚金。
申请公司登记的单位犯前款罪的，对单位判处虚报注册资本金额百分之十以下罚金，并对直接负责的主管人员和其他直接责任人员，依照前款的规定，处三年以下有期徒刑或者拘役。
二、公司发起人、股东违反公司法的规定未交付货币、实物或者未转移财产权，虚假出资，或者在公司成立后又抽逃其出资，数额巨大、后果严重或者有其他严重情节的，处五年以下有期徒刑或者拘役，可以并处虚假出资金额或者抽逃出资金额百分之十以下罚金。
单位犯前款罪的，对单位判处虚假出资金额或者抽逃出资金额百分之十以下罚金，并对直接负责的主管人员和其他直接责任人员，依照前款的规定，处五年以下有期徒刑或者拘役。
三、制作虚假的招股说明书、认股书、公司债券募集办法发行股票或者公司债券，数额巨大、后果严重或者有其他严重情节的，处五年以下有期徒刑或者拘役，可以并处非法募集资金金额百分之五以下罚金。
单位犯前款罪的，对单位判处非法募集资金金额百分之五以下罚金，并对直接负责的主管人员和其他直接责任人员，依照前款的规定，处五年以下有期徒刑或者拘役。
四、公司向股东和社会公众提供虚假的或者隐瞒重要事实的财务会计报告，严重损害股东或者其他人利益的，对直接负责的主管人员和其他直接责任人员，处三年以下有期徒刑或者拘役，可以并处二十万元以下罚金。
五、公司进行清算时，隐匿财产，对资产负债表或者财产清单作虚伪记载或者在未清偿债务前分配公司财产，严重损害债权人或者其他人利益的，对直接负责的主管人员和其他直接责任人员，处五年以下有期徒刑或者拘役，可以并处二十万元以下罚金。
六、承担资产评估、验资、验证、审计职责的人员故意提供虚假证明文件，情节严重的，处五年以下有期徒刑或者拘役，可以并处二十万元以下罚金。
单位犯前款罪的，对单位判处违法所得五倍以下罚金，并对直接负责的主管人员和其他直接责任人员，依照前款的规定，处五年以下有期徒刑或者拘役。
七、未经公司法规定的有关主管部门批准，擅自发行股票、公司债券，数额巨大、后果严重或者有其他严重情节的，处五年以下有期徒刑或者拘役，可以并处非法募集资金金额百分之五以下罚金。
单位犯前款罪的，对单位判处非法募集资金金额百分之五以下罚金，并对直接负责的主管人员，依照前款的规定，处五年以下有期徒刑或者拘役。
八、国家有关主管部门的国家工作人员，对不符合法律规定条件的公司设立、登记申请或者股票、债券发行、上市申请，予以批准或者登记，致使公共财产、国家和人民利益遭受重大损失的，依照刑法第一百八十七条的规定处罚。
上级部门强令登记机关及其工作人员实施前款行为的，对直接负责的主管人员依照前款规定处罚。
九、公司董事、监事或者职工利用职务上的便利，索取或者收受贿赂，数额较大的，处五年以下有期徒刑或者拘役；数额巨大的，处五年以上有期徒刑，可以并处没收财产。
十、公司董事、监事或者职工利用职务或者工作上的便利，侵占本公司财物，数额较大的，处五年以下有期徒刑或者拘役；数额巨大的，处五年以上有期徒刑，可以并处没收财产。
十一、公司董事、监事或者职工利用职务上的便利，挪用本单位资金归个人使用或者借贷给他人，数额较大、超过三个月未还的，或者虽未超过三个月，但数额较大、进行营利活动的，或者进行非法活动的，处三年以下有期徒刑或者拘役。挪用本单位资金数额较大不退还的，依照本决
定第十条规定的侵占罪论处。
十二、国家工作人员犯本决定第九条、第十条、第十一条规定之罪的，依照《关于惩治贪污罪贿赂罪的补充规定》的规定处罚。
十三、犯本决定规定之罪有违法所得的，应当予以没收。
犯本决定规定之罪，被没收违法所得，判处罚金、没收财产，承担民事赔偿责任的，其财产不足以支付时，先承担民事赔偿责任。
十四、有限责任公司、股份有限公司以外的企业职工有本决定第九条、第十条、第十一条规定的犯罪行为的，适用本决定。
十五、本决定自公布之日起施行。
Decision on Punishment over Crimes against the Company Law
(Adopted at the 12th Session of The standing Committee of The 8thNational People's Congress and promulgated on February 28, 1995)
Whole document
Decision on Punishment over Crimes against the Company Law
(Adopted at the 12th Session of The standing Committee of The 8th
National People's Congress and promulgated on February 28, 1995)
With a view to maintaining the social and economic order, protecting
the legal rights and interests of a company, punishing the crimes against
the company Law, the following provisions are formulated as a supplement
to the Criminal Law.
Article 1
Anyone who falsely reports the registered capital of a company when
applying for registration to the competent authorities by using fake
certificate documents or taking other fraudulent methods to acquire the
registration of the company, if to a huge amount, resulting in a serious
consequence or other grave effects, shall be sentenced to less than 3
years' imprisonment or criminal detention, and may, together, be fined
amounting to no more than 10 percent of the registered capital falsely
reported.
The unit applying for registration, who commits the offence provided
for in the preceding paragraph, shall be fined amounting to less than 10
percent of the registered capital falsely reported; the person(s) directly
in charge and others directly obliged shall be sentenced to less than 3
years' imprisonment or criminal detention in accordance with the
provisions stipulated in the preceding paragraph.
Article 2
The promoters, shareholders of a company who, in violation of the
Company Law, do not deliver the currencies or property in kind or do not
effect the transfer of property rights, falsely deliver the capital
contributions or withdraw the capital contributions after the company has
been established, if to a huge amount, resulting in a serious consequence
or other grave effects, shall be sentenced to less than 5 years'
imprisonment or criminal detention, and may, together, be fined amounting
to less than 10 percent of the capital falsely delivered or withdrawn.
The unit, committing the offence provided for in the preceding
paragraph, shall be fined amounting to less than 10 percent of the capital
falsely delivered or withdrawn by the unit; the person(s) directly in
charge and others directly obliged shall be sentenced to less than 5
years' imprisonment or criminal detention according to the provisions
stipulated in the preceding paragraph.
Article 3
Anyone who issues stocks or corporate bonds by making up fake
prospectus, share subscription applications or corporate bond offer
procedure, if to a huge amount and resulting in a serious consequence or
other grave effects, shall be sentenced to no more than 5 years'
imprisonment or criminal detention, and may, together, be fined amounting
to no more than 5 percent of the fund illegally raised.
The unit, committing the offence provided for in the preceding
paragraph, shall be fined amounting to less than 5 percent of the fund
illegally raised; the person(s) directly in charge and others directly
obliged shall be sentenced to no more than 5 years' imprisonment or
criminal detention according to the provisions stipulated in the preceding
paragraph.
Article 4
If a company provides the shareholders and the solo public with a
false financial and accounting report or conceals important information in
its financial and accounting report, thus seriously infringing upon the
interests of shareholders or others, the person(s) directly in charge and
others directly obliged shall be sentenced to less than 3 years'
imprisonment or criminal detention, and may, together, be fined amounting
to no more than RMB 200,000 yuan.
Article 5
In liquidation, if a company hides its assets, makes a false account
in its balance sheet or inventory of property sheet, or allocates its
assets before clearing off its debts, thus seriously infringing upon the
interests of the creditors or others, the person(s) directly in charge and
others directly obliged shall be sentenced to no more than 5 years'
imprisonment or criminal detention, and may, together, be fined amounting
to RMB 200,000 yuan.
Article 6
The personnel in charge of valuation of assets, examination of
capital, verification and audit, who deliberately submit false
documentation, thus resulting in a grave effect, shall be sentenced to no
more than 5 years' imprisonment or criminal detention, and may, together,
be fined amounting to no more than RMB 200,000 yuan.
The unit, committing the offence provided for in the preceding
paragraph shall be fined amounting to no more than fivefold illegal gains;
the person directly in charge and others directly obliged shall be
sentenced to imprisonment or criminal detention of no more than 5 years
according to the provisions specified in the preceding paragraph.
Article 7
Anyone who issues stocks or corporate bonds without approval of the
relevant competent authority regulated by the Company Law, if to a huge
amount and resulting in a serious consequence or other grave effects,
shall be sentenced to less than 5 years' imprisonment or criminal
detention, and may, together, be fined amounting to less than 5 percent
of the fund illegally raised.
The unit, committing the offence provided for in the preceding
paragraph shall be fined amounting to less than 5 percent of the fund
illegally raised by the unit; the person directly in charge shall be
sentenced to less than 5 years' imprisonment or criminal detention
according to the provisions specified in the preceding paragraph.
Article 8
The state personnel of relevant competent authorities, who grant
approval or registration to a company which does not meet the conditions
required by the law in the application for its establishment and
registration, or for listing or issuance of stocks or corporate bonds,
thus seriously infringing upon the public property and the interests of
the state and people, shall be punished according to Article 187 of the
Criminal Law.
Where the higher-level authority forcefully orders the registration
authority and its personnel to take the actions stipulated in the
preceding paragraph, the person in charge who is directly responsible
shall be punished according to the provisions in the preceding paragraph.
Article 9
A company's director, supervisor or staff member who exploits his
office to extort and accept bribery, if to a fairly large amount, shall be
sentenced to no more than 5 years' imprisonment or criminal detention,
and, if to a huge amount, to no less than 5 years' imprisonment, and his
property may, together, be forfeited to the state.
Article 10
A company's director, supervisor or staff member who exploits his
office to seize the company's property, if to a fairly large amount, shall
be sentenced to no more than 5 years' imprisonment or criminal detention,
and, if to a huge amount, to no less more than 5 years' imprisonment, and
his property may, together, be forfeited to the state.
Article 11
A company's director, supervisor or staff member who exploits his
office to embezzle the public fund of his unit for his private use or for
lending it to others, if to a fairly large amount and having not returned
it for over 3 months, or using it for profits-seeking purpose or other
unlawful activities although having returned it within 3 months, shall be
sentenced to no more than 3 years' imprisonment or criminal detention,
and, if to a fairly large amount and never returning it, shall be
punished as the offence of embezzling-public-funds as provided for in
Article 10 of this Decision.
Article 12
State personnel who commit a crime against the provisions as provided
for in Article 9, Article 10 and Article 11 of this Decision, shall be
punished according to the provisions stipulated in the Supplementary
Provisions on Punishment over Crime of Corruption and Bribery.
Article 13
Illegal gains, if any, from the crimes as provided for in this
Decision shall be confiscated.
Those who commit crimes against this Decision, with their illegal
gains to be confiscated, a fine imposed, their property forfeited and a
civil compensation assumed, shall be liable for the civil compensation in
priority in case they are insufficient of the assets for payment of all
the above items.
Article 14
This Decision shall as well be applicable to the crimes committed
against Article 9, Article 10 and Article 11 of this Decision by the staff
and workers of enterprises other than limited liability companies and
companies limited by shares.
Article 15
This Decision shall enter into force from the date of its
promulgation.
