青海省行政执法过错责任追究办法
青海省人民政府
青海省人民政府令第15号
《青海省行政执法过错责任追究办法》经２０００年７月３日省人民政府第１８次常务会议审议通过，现予颁布施行。
省长 赵乐际
二０００年七月十三日
青海省行政执法过错责任追究办法
第一章 总则
第一条 为保证行政机关依法行政，加强行政执法监督，保护公民、法人和其他组织的合法权益，根据有关法律、法规的规定，结合我省实际，制定本办法。
第二条 本省行政区域内各级行政执法机关（包括行政机关，法律、法规授权的组织，行政机关委托的组织）追究行政执法人员的执法过错责任，均适用本办法。
法律、法规和其他规章对追究行政执法过错责任有明确规定的，从其规定。
第三条 本办法所称行政执法过错行为，是指行政执法人员因故意或过失违法行使职权，造成一定危害后果的行为。
本办法所称行政执法过错责任追究，是指行政机关对本机关行政执法人员或下级行政机关及其执法人员造成的执法过错进行调查、确定责任、决定处分的活动。
第四条 追究行政执法过错责任应当坚持实事求是、有错必纠、教育与惩戒相结合、过错责任与处分相适应的原则。
第五条 各级行政执法机关应当建立、健全以行政执法责任制为中心的各项规章制度，完善执法程序，规范执法行为，强化监督制约机制。
各级行政执法机关应当严格执法、从严治政，加强对行政执法人员的管理，定期组织培训，提高行政执法水平。
第二章 追究范围
第六条 行政执法人员在行政执法活动中，有下列情形之一的，应当追究过错责任：
（一）认定事实不清、证据不足而实施具体行政行为的；
（二）错误适用法律、法规和规章的；
（三）违反法定程序实施具体行政行为的；
（四）超越和滥用职权或者违法实施收费、罚款、许可、审批和强制措施等具体行政行为的；
（五）违法实施其他具体行政行为的。
第七条 行政执法人员不履行法定职责，应当作为而不作为的，应当追究过错责任。
第八条 具有下列情形之一的，不追究行政执法人员的过错责任：
（一）因国家法律、法规、规章的修改而改变原行政行为的；
（二）由于管理相对人的过错或不可抗力造成执法错误的；
（三）行政执法人员所执行的规范性文件与国家法律、法规相抵触的；
（四）执行上级或本级行政机关错误决定的；
（五）法律、法规、规章规定不予追究行政执法人员责任的；
（六）其他不予追究的情形。
第三章 责任确认
第九条 行政执法人员行使职权造成执法过错的，由行使职权的人员承担全部责任。
两人以上共同行使职权造成行政执法过错的，主办人员承担主要责任，协办人员承担次要责任，共同主办的共同承担全部责任。
第十条 鉴定人、勘验人故意或过失导致行政执法过错的，由相应鉴定人或勘验人承担全部责任。
第十一条 行政执法行为经审核后造成执法过错的，审核人与承办人共同承担责任。因审核错误造成过错的，审核人承担全部责任。
第十二条 行政执法行为经有关领导批准出现错误的，追究批准人的领导责任。有关领导错误批示造成过错的，由批示人承担全部责任。
第十三条 由于承办人员的过错造成行政机关作出错误决定或导致审核人、批准人工作失误的，由承办人员承担全部责任。
第四章 责任追究
第十四条 执法过错责任人的行为构成犯罪的，依法移送司法机关追究刑事责任。
第十五条 有下列情形之一的，对执法过错责任人应从重处理：
（一）故意造成执法过错的；
（二）拒不纠正过错行为的；
（三）阻碍过错责任调查的；
（四）连续三次以上发生执法过错的；
（五）情节恶劣或者造成严重危害后果的。
第十六条 具有下列情形之一的，对过错责任人可以从轻、减轻或免予处理：
（一）主动认识并自觉纠正执法过错的；
（二）情节显著轻微，或者没有造成危害后果的；
（三）其他可以从轻、减轻或免予处理的情形。
第十七条 对造成执法过错的责任人，应根据其行为的性质、情节、危害程度等依照有关法律和规定作如下处理：
（一）通报批评；
（二）给予行政处分；
（三）责令承担赔偿费用；
（四）调离执法岗位。
上列处理决定可以合并适用。
第十八条 行政执法人员因执法过错是造成国家赔偿的，赔偿义务机关在实施赔偿后，应依照有关规定对有关责任人追偿部分或全部国家赔偿费用。
第五章 追究程序
第十九条 行政执法机关依照层级监督原则，对本机关的工作人员和下级行政执法机关的行政执法过错行为进行查处。其负责法制工作的机构根据行政机关的决定具体承办查处工作事项。
第二十条 监察机关依照《中华人民共和国行政监察法》的规定，对行政执法机关及其工作人员的行政执法过错行为实施监察。
第二十一条 审计、财政、人事等行政机关履行各自的职责，积极开展专项监督工作，配合行政执法过错责任的查处。
第二十二条 行政机关负责法制工作的机构应根据以下线索进行调查并向本机关提出立案意见：
（一）上级机关或领导交办、批办的；
（二）有关部门转办的；
（三）群众举报、控告或来信来访的；
（四）执法检查中发现有违法现象的；
（五）经行政复议、行政诉讼被撤销的行政行为。
行政机关应对立案意见进行审查，并作出是否进行查处的决定。
第二十三条 行政机关应对其下级机关实行行政执法过错责任追究的情况进行监督检查。
上级行政机关认为必要时，可以直接调查，提出处理意见，交下级机关执行。
第二十四条 查处执法过错责任，应自立案或决定调查之日起９０天内处理完毕；重大复杂的案件，可延长３０天。
第二十五条 对执法过错责任人作出处理决定后，应在十日内将处理决定书面通知本人。
第二十六条 行政机关对执法过错进行调查，应遵循全面、客观的原则，收集有关材料。
第二十七条 行政机关应当依照法律、法规、规章和其他有关规定，对执法过错责任调查结果进行审查，根据不同情况，分别作出如下决定：
（一）应当承担执法过错责任的，根据过错行为的性质、情节及后果，确定有关责任人员的过错责任；
（二）根据本办法第八条的规定，可以不予追究过错责任的，不予追究过错责任；
（三）调查材料不能证明存在执法过错是责任的，不得追究过错责任。
第二十八条 行政机关对行政执法过错作出处理决定后，应将处理结果报上级主管部门和本级人民政府备案。
各级人民政府法制工作机构具体负责备案审查工作。
第二十九条 行政执法人员对行政机关作出的处理决定不服的，可以在接到处理决定之日起３０日内，向原处理机关申请复核或向本级人民政府申诉。对行政处分不服的，可以向行政监察机关申诉。
受理复核和申诉的机关应当在６０日内作出答复。向行政监察机关申诉的，行政监察机关应当根据《中华人民共和国行政监察法》规定的时限答复。
复核和申诉期间不停止处理决定的执行。
第三十条 公民、法人或其他组织有权对行政执法人员的执法行为进行监督，并向有关部门检举执法人员的违法行为。
第六章 附则
第三十一条 本办法由青海省政府法制办公室负责解释。
第三十二条 本办法自发布之日起施行。
对外经济贸易部、国家工商行政管理局关于承包经营中外合资经营企业的规定(附英文)
对外贸易经济合作部 国家工商局
对外经济贸易部、国家工商行政管理局关于承包经营中外合资经营企业的规定(附英文)
1990年9月13日，对外经济贸易部、国家工商局
为了促进中外合资经营企业（以下简称“合营企业”）的正常发展，现对承包经营合营企业做如下规定：
一、承包经营的定义
本规定内所述承包经营是指合营企业与承包者通过订立承包经营合同，将合营企业的全部或部分经营管理权在一定期限内交给承包者，由承包者对合营企业进行经营管理。承包经营只是解决部分合营企业经营管理不善、严重亏损的补充措施。在承包经营期内，由承包者承担经营风险并获取部分合营企业的收益。
二、合营企业实行承包经营的条件
合营企业必须符合下列全部条件方可实行承包经营：
1、合营企业应是属于国家鼓励或允许的行业的项目。但属于国家重点项目，特别是能源和交通项目，不得实行承包经营。
2、中外合营者已经按合营合同如期如数出资并经过验资，确因经营管理不善而难以维持的合营企业。
三、承包者的资格
承包者应具备以下资格：
1、具备法人资格并已有3年以上经营活动的中国或外国的公司、企业；
2、与实行承包经营的合营企业属同类行业，并能提出切实解决该企业严重亏损及正常发展的具体方案；
3、能够向合营企业提供足够数额的风险抵押金或风险保证金保函。
四、承包经营的基本要求
1、承包经营可以采取公开招标方式确定承包者（即，董事会根据事先拟定的条件由合营企业公开招标）；也可以根据董事会决议由合营企业直接与承包者（可以是合营一方，也可以是第三方）签订承包经营协议。
2、承包经营不得改变合营企业的法人地位、名称和经营范围。
3、承包者是合营企业财产的经营管理者，应严格执行承包经营合同，接受合营企业董事会的监督。承包者对合营企业的财产无权行使任何形式的处置权，如，转让、变卖、转移、抵押、出租、赠送等。承包者应定期据实向合营企业董事会报送企业的财务报表。
4、承包经营期限一般为1至3年，最长不得超过5年。承包者应保证，承包经营期满时，合营企业能够扭亏为盈或经营状况有明显改善。
5、承包经营只能对合营企业的税后利润实行承包。承包双方应根据设立合营企业时的可行性报告中的有关指标及市场的实际情况确定承包期间的年利润基数。
6、承包经营期内，承包者须于每年第一季度内向合营企业提交承包经营风险保证金保函或风险抵押金。抵押金不得再另设担保，不得以合营者的出资作抵押。风险保证金、保函须以银行不可撤销、合营企业可以单方提款的形式提供。无论以哪种形式，其数额均不得低于当年承包利润总额的50％。
7、承包经营期间，承包者若以合营企业的名义贷款，须经董事会同意。承包经营期间，合营企业的负债余额不得超过当年承包利润的总额。
8、承包经营期间，合营企业仍应执行国家各项法律、法规和财务会计制度。
承包者所得承包收入应依法缴纳所得税。
承包经营的财务、会计、税务按财政税务部门的有关规定办理。
9、连续两年未按合同规定完成承包利润额的，除按合同规定，每年度结束后，合营企业收缴承包者的风险抵押金或按银行保函提取风险保证金，或按承包合同规定的赔偿额赔偿合营企业外，原审批机关可撤销对承包合同的批准，承包合同失效，承包关系自行解除，工商行政管理机关收缴承包经营登记证件，并办理合营企业的相应变更登记。
解除承包经营合同后，合营企业仍无法扭转严重亏损的，应依法律和合营合同的规定解散合营企业。
10、承包经营开始前，承包经营期内中止以及承包期满时，合营企业应进行清产核资，做好移交工作。清产核资应有中国注册会计师的验证方为有效。
五、承包合同
1、承包经营合营企业，必须由合营企业与承包者签订承包经营合同。不允许合营企业投资各方之间签订承包利润的合同。
2、承包合同应依照中国的有关法律订立，并应符合原合营企业合同的宗旨和原则，不得修改合营企业合同中与承包经营无关的条款。
3、承包经营合同中必须包括载有承包经营期限，承包者的权利和权限、义务和责任，承包经营的方式和内容，承包经营收益的分配方式，承包经营风险保证金、保函或风险抵押金，违约罚则，承包经营合同争议的解决方式，对承包经营前合营企业的亏损和／或债务的责任，清产核资的原则和移交程序、计价办法，承包的生产指标和利润额，技术更新指标，企业债务安全线，承包后对合营企业原有人员的安排、劳动管理、工资、福利、保险，以及在承包经营期内因执行承包合同而同其他公司、企业、个人等引起的纠纷由谁负责处理和承担责任等内容。
4、承包期间，承包者严重违反合同的，合营企业的董事会有权解除合同并要求承包者给以相应的经济补偿。
5、承包经营合同及其变更、延期、中止、终止均须经合营企业原审批机关批准。
六、承包经营的申请、审批与登记
1、申请承包经营，须由合营企业向原审批机关提出申请并报送下列文件：
（1）合营企业实行承包经营的申请报告；
（2）合营企业董事会关于实行承包经营的决议；
（3）经合营企业董事会批准的，由承包者提出的使企业扭亏为盈的具体措施的报告；
（4）承包者的合法开业证明、公司章程及最近3年的资产负债表；
（5）承包经营合同；
（6）原合营企业合同及可行性研究报告；
（7）主管部门、财政税务部门对该合营企业承包经营的意见；
（8）审批机关需要的其他有关文件。
2、审批机关自接到全部文件起30天内，根据本规定决定批准或者不批准。审批机关对承包经营合同中不合法或显属不公平之处，得要求限期修改，否则不予批准。
3、自审批机关发给合营企业批准承包经营的文件之日起30日内，持已交纳风险抵押金或风险保证金保函的证明到工商行政管理机关办理登记手续。30日内未办理工商登记手续，审批机关的批准自动失效。工商行政管理机关应自受理申请后30日内予以登记。
自工商行政管理机关签发登记证件之日起，计算承包经营期限。
承包经营的开业、变更、注销登记手续按工商行政管理机关的规定办理。
七、其他
1、现已实行承包经营的合资企业，应在本规定公布之日起90日内，补办承包经营的审批登记手续。已签订的承包经营合同，可参照本规定进行修订。逾期不补办审批登记手续的，审批机关和工商行政管理机关可联合责令合营企业和承包者停止承包经营合同，直至收缴合营企业执照，冻结承包者的利润，并由工商行政管理机关对合营企业和承包者予以处罚。
2、今后凡实行承包经营的合营企业及承包者隐瞒真实情况，不申请办理审批登记手续的，一经发现，审批机关和工商行政管理机关将依法对合营企业及承包者予以处罚。
3、中外合营企业委托外国企业经营管理的，仍执行国家工商行政管理局和对外经济贸易部于1988年6月11日发布的工商企字［1988］第98号《关于委托经营管理合营企业的外国（地区）企业审批登记问题的通知》。
4、中外合作经营企业的承包经营参照本规定办理。
5、本规定自公布之日起实施。
REGULATIONS FOR CONTRACTED OPERATION OF CHINESE-FOREIGN EQUITYJOINT VENTURES
(Promulgated on October 15, 1990)
Whole Doc.
The following regulations on contracted operation of Chinese-foreign
equity joint ventures (hereinafter referred to as joint ventures) are
aimed at guaranteeing the normal development of these enterprises.
Article 1 Definition of contracted operation
The contracted operation mentioned in these regulations is meant for
joint ventures which, by signing contracts, offer the whole or part of
their operational rights to contractors for a certain period of time while
those joint ventures are managed by the contractors. Such forms of
contracted operation are but supplementary measures to help those poorly
managed and loss-making joint ventures. During the contracting term, the
contractor takes on the risks of operation while gaining part of the joint
venture's profits.
Article 2 Requirements for contracted operation of joint ventures
A joint venture shall fulfill the following requirements to practice
contracted operation:
(1) That it is a project in an industry encouraged or permitted by
State policy. However, key state projects, those in energy or
communications in particular, shall not practice contracted operation.
(2) That the Chinese and foreign partners of the joint venture have
fully provided the investment required by contract and the payment has
been verified-but the joint venture is hardly likely to survive because of
poor management.
Article 3 Contractors' qualifications
A contractor must have the following qualifications:
(1) That it is a Chinese or foreign corporation or enterprise with
the qualification of a legal person, and has engaged in business operation
for at least 3 years;
(2) That is belongs to the same industry as the joint venture and can
work out a concrete plan to effectively help the business make up deficits
and return to normal development; and
(3) That it is able to provide adequate risk deposit and a
letter-of-guarantee for the risk-guaranty money.
Article 4 Basic requirements for contracted operation
(1) The contractor can be chosen through public bidding (i.e., the
joint venture conducts public bidding in accordance with the conditions
worked out by the board of directors); alternatively, the joint venture
can sign directly an agreement on contracted operation with the contractor
(either partner of the venture or a third party) in accordance with the
decision made by the board of directors.
(2) The legal-person status, name and business scope of the joint
venture shall not be changed because of contracted operation.
(3) As the operator and manager of the joint venture's property, the
contractor shall strictly carry out the contract and be under the
supervision of the venture's board of directors. The contractor has no
right to dispose of the joint venture's property, such as transfer,
selling off, removing, mortgaging, leasing or giving out as a present. The
contractor shall regularly submit factual financial reports to the joint
venture's board of directors.
(4) The contracting term is usually set at 1 to 3 years. The maximum
shall be no more than 5 years. The contractor shall see to it that the
joint venture becomes profitable or at least its performance is improved
remarkably when the contracting term expires.
(5) Contracting shall only cover the joint venture's after-tax
profits. Both parties to such contracts shall decide on the annual profit
during the contracting term base in accordance with relevant targets
defined in the feasibility study report worked out when the joint venture
was launched.
(6) During the contractual term the contractor shall, in the first
quarter of each year, submit to the joint venture risk guaranty money,
letter of guarantee or risk deposit. No securities shall be made for the
deposit, which shall not come from the investment by the joint venture's
partners. The risk guaranty money and the letter of guarantee shall be
irrevocable and unilaterally drawable to the joint venture. Whatever the
form the sum shall be not less than 50 percent of the contracted annual
profit.
(7) During the contracting term the contractor shall get approval
from the board of directors before applying for any loan in the name of
the joint venture. The debt of the joint venture during the contracting
term shall not exceed the total amount of the contracted profit for the
year.
(8) During the contracting term, the joint venture shall continue to
implement State laws, regulations and accounting rules.
In accordance with law, the contractor shall pay income tax on its
earnings from contracting.
The financial, accounting and tax affairs related to the contracted
operation shall be handled in accordance with relevant regulations adopted
by the financial and taxation departments.
(9) If the contractor fails, for two years in succession, to fulfill
contracted-profit obligations, besides the joint venture shall, at the end
of a fiscal year, take over the contractor's risk deposit or draw the risk
guaranty money according to the bank's letter of guarantee, or the
contractor shall pay for the loss according to contract, the examination
and approval authority may annual the approval. Consequently, the contract
shall cease to be in force, the contractual relationship shall
automatically be renounced, while the administration for industry and
commerce shall recall the certificate of registration for the contracted
operation and register the changed operational status of the joint
venture.
The joint venture shall be dissolved according to the law and the
joint venture contract if, after the contracted operation has ceased, the
venture still fails to change its loss-making situation.
(10) Before the contracted operation, and when the contracted
operation is terminated during the contracting term or when the
contracting term expires, the joint venture shall make an inventory of
property and capital and transfer management from one to another. The
inventory is valid only when it has been certified by accountants
registered in China.
Article 5 Contract on contracted operation
(1) To contract the operation of a joint venture, the contractor
shall sign a contract with the joint venture. Contracts on contracting
profit between partners of the venture are not permitted to sign.
(2) The contract shall be concluded in accordance with relevant
Chinese laws, in keeping with the purposes and principles of the original
contract of the joint venture and without changing the items of the
original contract that have nothing to do with the contracted operation.
(3) The contract shall include the contracting term, the rights and
restrictions on the rights, and duties and responsibilities of the
contractor, the form and content of the contracted operation, the
distribution pattern of income, risk guaranty money, letter of guarantee
and risk deposit, liability for breach of contract, ways to settle
disputes over contract, responsibilities on losses and/or debt owed by the
joint venture prior to the contracted operation, the principles of making
an inventory of property and capital and the transferring procedures as
well as the method of evaluating, production targets and profit, target
for technological upgrading, the debt safety line, the arrangements for
the workers of the joint venture, labour management, wages, welfare and
insurance, and the party which shall handle and be responsible for the
disputes with other corporations, enterprises and individuals in the
course of implementing the contract on contracted operation.
(4) If the contractor severely violates the contract during the
contracting term, the joint venture's board of directors has the right to
terminate the contract and demand corresponding compensation for loss from
the contractor.
(5) The revision, postponement, termination or expiration of the
contract shall be approved by the original authorities that approved the
joint venture.
Article 6 Application, examination and approval and registration of contracted operation
(1) The joint venture shall apply for contracted operation and submit
the following documents to the examination and approval authority:
((1)) An application on contracted operation of the joint venture;
((2)) The decision of the joint venture's board of directors on
contracted operation;
((3)) A report containing concrete measures to turn the joint venture
from loss-making to profitable, measures worked out by the contractor and
approved by the joint venture's board of directors:
((4)) The contractor's legal business license, articles of
association of the corporation, and a balance sheet covering the past 3
years operations;
((5)) The contract on contracted operation;
((6)) The original contract of the joint venture and report on
feasibility stu dies;
((7)) Opinions of the government department in charge and financial
and taxati on departments on contracted operation of the joint venture;
and
((8)) Other documents required by the examination and approval
authority.
(2) The examination and approval authority, within 30 days of
receiving all th e above-mentioned documents, shall decide to approve or
not approve the contracted operation in accordance with these regulations.
The authority shall, within a specified time, demand revision of illegal
or obviously unfair contents in the contract. Otherwise the application
shall not be approved.
(3) Within 30 days from the date when the examination and approval
authority issued documents of approval for the contracted operation, the
contractual parties shall, with the certificate on the delivery of risk
deposit or letter of guarantee and risk guaranty money, go through the
formalities of registration with the administration for industry and
commerce. The approval of the examination and approval authority shall
automatically cease to be effective if registration is not done in 30
days. The administration for industry and commerce shall handle
registration within 30 days of receiving the application.
The term of contracted operation begins from the date on which the
administration for industry and commerce issues registration documents.
The registration of the opening and alteration of contracted
operation and cancellation of registration shall be handled in accordance
with the regulations of the administration for industry and commerce.
Article 7 Supplementary rules
(1) Joint ventures which are already under contracted operation must,
within 90 days from the date these regulations are published,
retroactively go through procedures of the examination and approval and
registration for contractual operation. Contracts already concluded may be
revised by referring to these regulations. The joint ventures and
contractors who fail to retroact formalities within the time, may be
ordered jointly by the examination and approval authority and the
administration for industry and commerce to terminate their contract, and
even their business license of the joint venture may be taken over and the
contractor's profit may be frozen.
(2) The examination and approval authority and administration for
industry and commerce may penalize joint ventures and contractors who
conceal their contracted operations without applying for approval and
going through the registration formalities.
(3) The circular on the examination, approval and registration of
enterprises from foreign countries or regions entrusted to manage
Chinese-foreign joint ventures, published on July 11, 1988 by the State
Administration for Industry and Commerce and the Ministry of Foreign
Economic Relations and Trade is still valid for those joint ventures which
entrust foreign enterprises with management and administration.
(4) Contracted operators of Chinese-foreign contractual joint
ventures may refer to these regulations.
(5) These regulations goes into effect on the day of promulgation.
