国务院关于坚决打击骗取出口退税严厉惩治金融和财税领域违法乱纪行为的决定 DECISION OF THE STATE COUNCIL ON CRACKING DOWN ON FRAUDS OF TAX

l be imposed upon disciplinary sanctions and transferred from his post up to discharged from the public employment； if the unit without certificate sells foreign currency totally more than 1，000，000 US dollars， the relevant person in charge shall be investigated and punished. b. if it is the person in charge of the unit who approves or incites the person handling the transaction to sell foreign currency without certificate， the person directly responsible shall be imposed upon disciplinary sanctions and the relevant person in charge shall be investigated and punished no less lenient than record of demerit up to discharge from post； c. if the leader of a local government requires the bank to sell foreign currency without certificate， the bank personnel shall be dealt with and the relevant leader of the government shall be investigated and punished no less lenient than record of demerit up to discharge from post.

　　The person in charge of a unit and the person directly responsible who are engaged in or take part in arbitrage of foreign currency shall be dealt with in the light of the above-said measures. If an enterprise or institution unlawfully commits arbitrage of foreign currency totally more than 1，000，000 US dollars， the designated foreign currency bank shall stop selling foreign currency to it and the department of foreign economic relation and trade shall revoke its operation license for foreign trade.

　　If any of the above-said activities constitutes a crime， it shall be transmitted to judicial department for criminal responsibility according to the law.

　　（4） If anyone conceals the budget revenue or transforms the budgetary funds into extra-budgetary funds， all the unlawful income shall be handed over to the higher financial department. Besides， leaders of relevant departments and the government at the same level shall be investigated and punished； if the circumstances are serious， they shall be demoted up to discharge from post； if they commit a crime for dereliction of duty， they shall be transferred to judicial department for crimina

l responsibility according to the law.

　　（5） Those enterprises and individuals who unlawfully carve the seals or print the notes or certificates shall be punished strictly.

　　（6） As to those major cases which involve different provinces， autonomous regions or municipalities directly under the central government， the departments of public security and judicial affairs shall strengthen the leadership and deal with the cases in unified coordination.

　　3. Strengthening the management and supervision system to stop up the loophole of crimes

　　（1） Besides further improving the export tax policy， the departments of taxation， banking， customs， foreign economic relation and trade and foreign currency control shall， according to the relevant provisions of the State Council， take the effective measures to set up a working system for constant and close connection in order to strengthen the examination and management of the receipts of tax refunds for export and prevent lawless persons from counterfeiting receipts to commit tax fraud. The tax department shall strengthen the management and audit of value-added tax invoices， continue to distribute the value-added tax invoices within the limited quantity and manage the invoice of huge denomination by making out it on the computer system. The competent department of tax refund for export shall make the pre-examination strictly and set up a cross audit system of computer network.

　　（2） The Law of the People's Republic of China on the People's bank shall be carried out seriously. The people's bank at different level shall concentrate on bettering the financial management and supervision. The banking industry shall be operated separately from the industry of securities， trust and insurance and shall be managed according to the law. The non-banking institutions shall be re-examined， re-issued of certificate and re-registered. The state-owned commercial banks shall， according to the requirements of the Circular of the State Council Concerning the Approval and Transmission of the Suggestions of the Chinese People's Bank on Disjointing the Chinese Industrial and Commercial Bank and Three Other Banks with Subsidiary Trust and Investment Companies （Document Guofa No.（1995）11 of the State Council），seriously better the disjointing work with subsidiary trust and investment companies， and make a comprehensive audit on its subsidiary department of trust， securities， international business， credit card and real estate loans in order to prevent operation out of the account. The computer monitoring system of all kinds of business of financial institutions shall be set up in the line of the People's Bank of China. All financial institutions shall strengthen the inspection And audit on their branches， set up the system of personnel exchange， the system of regular audit within the tenure and the system of audit when leaving office.

　　The People's Bank of China shall jointly with the Ministry of Finance and the Securities Supervisory and Regulatory Commission of China formulate the regulatory provisions for securities re-purchase as soon as possible to take strict standardized management on the re-purchase business of securities. Any inter-bank deposit in name of re-purchase of securities against the regulations shall be banned. Effective measures shall be taken to completely clear up the activities against regulations in the securities re-purchase.

　　（3） The competent department of foreign currency control shall， according to the requirements of the Circular of the State Council on Further Reforming the Foreign Currency Control System （Document Guofa No.（1993） 89 of the State Council）， further strengthen the supervision， inspection and management on the designated banks of foreign currency. All designated banks of foreign currency shall strictly carry out the provisions concerning settlement and sale of foreign currency and account opening or saving and borr

owing. The competent department of foreign currency control shall setup constant and close connection with the designated banks of foreign currency， customs and taxation department to prohibit arbitrage of foreign currency.

　　（4） The Budget Law of the People's Republic of China and the Audit Law of the People's Republic of China shall be carried out strictly. The management of financial budgetary funds and extra-budgetary funds shall be seriously strengthened according to the relevant provisions of the State Council. Besides that the internal supervision and management of the finance department shall be strengthened， the external supervision and restriction role of the department of audit and supervision shall be played. In particular， the audit supervision on the lower finance department by the higher finance department shall be strengthened. The management on the financial turnover capital shall be strengthened strictly according to the principle of controlling scale， limiting investment direction， completing the system and strengthening the supervision.

　　（5） The department of public security and the department of administration for industry and commerce shall rectify the special businesses such as seal carving and notes and certificates printing and shall hold strict control thereon.

　　（6） The personnel of the departments of finance， banking， taxation， foreign economic relation and trade， customs， foreign currency control and administration for industry and commerce shall pay great attention to ideological education to enhance their quality， heighten the sense of legality and increasing the awareness of precaution. The unfit personnel shall be promptly discharged from the important post.

　　（7） The people's government of province， autonomous region and municipality directly under the central government shall take the forceful organizational measures to carry out this Decision. The relevant department under the State Council shall， according to this Decision， formulate the detailed enforcement provisions respectively as soon as possible

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