外商投资财产鉴定管理办法 Administration of the Appraisal of Assets Invested by Foreign Investors Procedures

inistrative bureaux of commodity inspection or other appraisal authorities are forged or altered， penalties shall be imposed in accordance with the relevant provisions of the Commodity Inspection Law Implementing Regulations.

　　Article 21　Appraisal personnel that commit dereliction of duty or graft， thereby causing the findings of an appraisal to become false， or that practice fraud， shall be penalized in accordance with the relevant provisions of the Commodity Inspection Law Implementing Regulations.

　　Article 22　Appraisal personnel may not provide relevant details about any situation or information to a third party （except as otherwise provided by law）。 Appraisal personnel that violate this Article， thereby causing adverse consequences shall be penalized according to the seriousness of the circumstances involved.

　　Article 23　Local Accounting firms and registered accountants that violate the second paragraph of Article 7 of these Procedures shall be penalized by the financial authority in charge， in accordance with the relevant provisions of the People's Republic of China， Registered Accountants Law.

　　Article 24　Where an interested party is dissatisfied with a penalty decision made by an administrative bureau of commodity inspection or a financial department， he may apply， within 30 days of receiving the penalty notice， for a review to the authority that made the penalty decision or to its superior authority. Where an interested party is dissatisfied with a review decision， he may file a suit with a People's Court within 30 days of receiving such review decision.

　　Where an interested party fails both to apply for a review or file a suit and to carry out the penalty decision within the prescribed period， the administrative bureau of commodity inspection or the financial department that made the penalty decision may apply to a People's Court for enforcement.

　　PART FIVE　SUPPLEMENTARY

　　Article 25　When appraisal personnel carry out appraisal， applicants shall provide the necessary working conditions， extra manpower and equipment， etc.

　　Article 26　Local

administrative bureaux of commodity inspection and other appraisal authorities shall charge applicants appraisal fees for handling the appraisal of foreign investment assets pursuant to these Procedures， in accordance with relevant State regulations.

　　Article 27　The State Administration of Commodity Inspection and the Ministry of Finance shall be responsible for the interpretation of these Procedures. In case of inconsistency between these Procedures and the provisions of different regions or departments concerning the appraisal of foreign investment assets， these Procedures shall prevail.

　　Article 28　These Procedures shall be effective form 1 May 1994

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