Measures for Financial Departments on Prior Registration and Preservation of Evidence

财政部门证据先行登记保存办法

Promulgating Institution: Ministry of Finance

Document Number: Cai Jian [2005] No. 103

Promulgating Date: 11/04/2005

Effective Date: 12/01/2005

颁布机关: 财政部

文      号: 财监[2005]103号

颁布时间: 11/04/2005

实施时间: 12/01/2005

Article 1   These Measures are formulated in accordance with such laws and administrative regulations as the Law of the People's Republic of China on Administrative Penalty and theRegulations on Penalties and Sanctions for Fiscal Violations, in order to regulate financial departments' acts of prior registration and preservation of evidence, to ensure and oversee the implementation of financial inspection by financial departments in accordance with the law, and to safeguard the lawful rights and interests of citizens, enterprises, and other organizations.

       第一条  为了规范财政部门证据先行登记保存行为,保障和监督财政部门依法实施财政检查,保护公民、法人和其他组织的合法权益,根据《中华人民共和国行政处罚法》、《财政违法行为处罚处分条例》等法律、行政法规,制定本办法。

  Article 2   Where financial departments under people's governments above the county level, and dispatched offices of financial departments under people's governments above the provincial level (hereinafter collectively referred to as "financial departments") adopt prior registration and preservation of evidence when conducting investigation or examination in accordance with law, these Measures shall apply.

       第二条  县级以上人民政府财政部门及省级以上人民政府财政部门的派出机构(以下统称财政部门)依法进行调查或者检查时,采取证据先行登记保存措施,适用本办法。

  Article 3   For the purposes of these Measures, "prior registration and preservation of evidence" shall mean the measures adopted by a financial department for clearing up, registering and preserving relevant evidence during its legal investigation or inspection activities in order to identify situations and protect evidence, provided that such evidence is likely to be destroyed and difficult to obtain in the future.

       第三条  本办法所称证据先行登记保存,是指财政部门依法在调查或者检查过程中,为了查明情况,保护证据安全,在证据可能灭失或者以后难以取得的情况下,对有关证据采取清点、登记并封存的措施。

  Article 4    For the purposes of these Measures, "evidence" shall include:

(1) Accounting materials including without limitation accounting documents, accounting books, and accounting and financial reports;

(2) Written materials including without limitation contracts, agreements, and meeting minutes;

(3) Electronic information including without limitation sound recordings, videos, and data recorded on electronic storage device;

(4) Assets including without limitation cash, negotiable securities, inventories, and fixed assets; and

(5) Other evidence that financial departments deem necessary for prior registration and preservation.

       第四条  本办法所称证据包括:

    (一)会计凭证、会计账簿、财务会计报告等会计资料;

    (二)合同、协议、会议记录等文书资料;

    (三)录音、录像、电子存储数据等电子资料;

    (四)现金、有价证券、存货、固定资产等资产;

    (五)财政部门认为应当先行登记保存的其他证据。

  Article 5   Under any of the following circumstances, financial departments believe that evidence is likely to be destroyed or difficult to obtain in future:

Investigation, inspection unit or individual (hereinafter referred to as the examiner) may conceal, transfer, damage, tampering with evidence or sold

(1) Where any entity or individual under investigation or examination (hereinafter referred to as "party under investigation") is likely to conceal, transfer, destroy, alter, or re-sell evidence;

By storage conditions or restrictions on the natural attributes, the evidence may be damaged or lost natural

(2) Where evidence or its natural attribute requires special storage methods to prevent it from being naturally damaged or destroyed; or

(3) Other circumstances in which evidence is likely to be destroyed or lost, or difficult to obtain in the future.

       第五条  有下列情形之一的,财政部门可以认定证据可能灭失或者以后难以取得:

    (一)被调查、检查单位或者个人(以下简称被检查人)可能隐匿、转移、毁损、篡改或者变卖证据的;

    (二)受保存条件或其自然属性的限制,证据可能自然毁损或灭失的;

    (三)证据可能灭失或者以后难以取得的其他情形。

  Article 6   Financial departments shall carry out prior registration and preservation of evidence pursuant to the principle of legitimacy, discretion, and high efficiency.

       第六条  财政部门采取证据先行登记保存措施,应当遵循合法、谨慎和效率的原则。

  Article 7   Financial department shall carry out the prior registration and preservation of evidence upon approval of its superintendent, produce the Notice on Prior Registration and Preservation of Evidence, and serve the same on the concerned party under investigation.

       第七条  财政部门采取证据先行登记保存措施,应当经本单位负责人批准,制作《证据先行登记保存通知书》,并送达被检查人。

  Article 8   During the process of prior registration and preservation of evidence, a financial department shall, in conjunction with the party under investigation, clearing up and register the relevant evidence, and issue the Checklist of Evidence for Prior Registration and Preservation.

When carrying out the prior registration and preservation of such electronic evidence as sound recordings, videos, and data recorded on electronic storage device, details about electronic information, time, place and names of persons present for recording and copying shall be indicated accordingly.

       第八条  财政部门采取证据先行登记保存措施时,应当会同被检查人对证据进行清点、登记,开具《先行登记保存证据清单》。

    对录音、录像、电子存储数据等电子资料证据先行登记保存时,应注明电子资料的内容、录制和复制的时间、地点、在场人员等。

  Article 9   The Checklist of Evidence for Prior Registration and Preservation shall be checked by and affixed with the signatures or seals of two inspectors of the relevant financial department and the party under investigation. If the party under investigation refuses to sign or stamp on said Checklist, the two inspectors shall sign on it and make remarks.

The Checklist of Evidence for Prior Registration and preservation shall be in duplicate, the financial department and the party under investigation shall each hold one copy.

       第九条  《先行登记保存证据清单》由财政部门两名检查人员和被检查人核对后签字或盖章。被检查人拒绝签字或盖章的,由两名以上检查人员在《先行登记保存证据清单》上签字并注明情况。

    《先行登记保存证据清单》一式两份,由财政部门和被检查人各执一份。

  Article 10   Evidence for prior registration and preservation shall be stored locally by the party under investigation with a seal slip of the financial department for such purpose.

The relevant financial department may decide to store said evidence at other places when necessary, and appoint a special agency or a dedicated person for evidence storage; while the financial department shall bear storage expenses occurred.

       第十条  先行登记保存的证据应当加封财政部门证据先行登记保存封条,由被检查人就地保存。

    财政部门认为先行登记保存的证据确需移至他处保存的,可以决定异地保存,并指定专门机构或专人予以保管,发生的保管费用由财政部门负担。

  Article 11   With respect to evidence under prior registration and preservation, the relevant financial department shall, within seven days after the service date of the Notice on Prior Registration and Preservation of Evidence, take the following measures according to actual conditions:

(1) Preparing a draft report on financial inspection, including the verification, recording, copying, reproduction, filming and photographing of evidence, to which the party under investigation shall affix signature or seal;

(2) Referring evidence to related professional agencies for verification when needed;

(3) Referring evidence to other departments concerned for joint inspection when needed; or

(4) Taking other measures in this pursuit.

       第十一条  对先行登记保存的证据,财政部门应当根据工作需要,自《证据先行登记保存通知书》送达之日起7个工作日内,采取以下措施:

    (一)采取核实、记录、复印、复制、摄影、摄像等措施,制作财政检查工作底稿,并经被检查人签字或盖章;

    (二)需要进行专业鉴定的,送交有关专业机构进行鉴定;

    (三)需要其他部门配合调查的,送交有关部门进行协助调查;

    (四)其他有关处理措施。

  Article 12   The financial department shall, within seven working days, return evidence to the party under investigation, and complete the relevant formalities, and the person under investigation shall sign or stamp on the Letter of Confirmation of Returned Evidence under Prior Registration and Preservation.

In the case that a financial department fails to return evidence within the specified time limit, the status of prior registration and preservation of evidence shall become automatically invalid, and the party under investigation may dispose of said evidence in accordance with the law.

       第十二条  财政部门应当在7个工作日内将证据退还被检查人,并办理证据退还手续,被检查人应当在《先行登记保存证据退还确认单》上签字或盖章。

    财政部门逾期未退还证据的,视为解除证据先行登记保存,被检查人可以依法处理有关先行登记保存的证据。

  Article 13   During the period for the prior registration and preservation of evidence, where the party under investigation needs to use the relevant evidence, the party shall obtain prior consent from the relevant financial department and use said evidence under the supervision of inspectors.

       第十三条  证据先行登记保存期间,被检查人需要使用证据的,应当征得财政部门同意,在检查人员监督下使用。

  Article 14   During the period for the prior registration and preservation of evidence, the relevant financial department, the party under investigation, and other personnel concerned shall appropriately keep evidence concerned, and shall not destroy or transfer evidence. Any party that destroys or transfers said evidence shall bear legal liabilities according to law.

       第十四条  证据先行登记保存期间,财政部门、被检查人及其他有关人员应当妥善保管证据,不得销毁或者转移。销毁或者转移证据的,依法承担法律责任。

  Article 15    Any functionaries of financial departments who abuse their powers, neglect their duties, or engage in malpractice for personal gains, persons in question, shall be investigated for liabilities according to the provisions of Article 28 of the Regulations on Penalties and Sanctions for Fiscal Violations.

If a financial department and its functionaries violate these Measures, causing losses to the party under investigation, they shall be liable for compensation.

       第十五条  财政部门及其工作人员滥用职权、玩忽职守、徇私舞弊的,按照《财政违法行为处罚处分条例》第二十八条的规定,依法追究相关人员的责任。

    财政部门及其工作人员违反本办法规定给被检查人造成损失的,依法承担赔偿责任。

  Article 16    These Measures shall take effect as of December 1, 2005.

       第十六条  本办法自2005年12月1日起施行。