Measures for Transfer of Financial Supervision and Investigation Cases

财政监督检查案件移送办法

Promulgating Institution:Ministry of Finance

Document Number: Order No.53 of Ministry of Finance

Promulgating Date: 12/16/2008

Effective Date: 02/01/2009

颁布机关: 财政部

文      号: 财政部令第53号

颁布时间: 12/16/2008

实施时间: 02/01/2009

 Article 1 These Measures are formulated in accordance with the Regulations on Penalties and Sanctions against Illegal Fiscal Acts, Provisions on the Transfer of Suspectible Criminal Cases by Administrative Organs for Law Enforcement and other relevant regulations, for purposes of strengthening management on transfer of financial supervision and investigation cases, regulating transfer of financial supervision and investigation cases and ensuring due performance of the duty of financial supervision and investigation.

       第一条  为了加强对财政监督检查案件移送工作的管理,规范财政监督检查案件移送,保障财政监督检查职责的履行,根据《财政违法行为处罚处分条例》、《行政执法机关移送涉嫌犯罪案件的规定》等有关规定,制定本办法。

  Article 2 The transfer of financial supervision and investigation case in the these Measures refers to the transfer by financial authorities under a people's government at the county level or above and dispatched offices of financial authorities under a people's government at the provincial level or above (hereinafter referred to as "financial authorities") of cases and other matters outside the scope of their powers during the performance of their duty of supervision and investigation to other relevant authorities in accordance with relevant laws and disciplines.

       第二条  本办法所称财政监督检查案件移送,是指县级以上人民政府财政部门和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)在履行监督检查职责时,对不属于财政部门职权范围的案件和其他事项,依法依纪移送其他机关处理的行为。

  Article 3 Where financial authorities transfer financial supervision and investigation cases in accordance with relevant laws and disciplines, these Measures shall apply.

       第三条  财政部门依法依纪实施财政监督检查案件移送,适用本办法。

  Article 4 The transfer of financial supervision and investigation cases by financial authorities (hereinafter referred to as "transfer of cases") should comply with provisions of relevant laws, legislations and regulations. The transfer of cases should also provide clear facts and complete materials, and follow necessary procedures and formalities.

Cases and other matters within the scope of powers of financial authorities shall be dealt with by financial authorities according to the law and shall not be transferred to other authorities.

       第四条  财政部门移送财政监督检查案件(以下简称案件移送),应当符合法律、法规、规章的规定,做到事实清楚、材料齐全、程序合法、手续完备。

    属于财政部门职权范围的案件和其他事项,财政部门应当依法处理,不得移送其他机关。

  Article 5 When performing their duty of supervision and investigation, financial authorities shall transfer cases which need to be handled by taxation, banking, securities, insurance, customs, State-owned asset administration authorities or other regulatory authorities according to the law.

       第五条  财政部门履行监督检查职责时,对需要由税务、银行、证券、保险、海关、国有资产管理以及其他有关主管或者监管机关处理的案件,应当依法办理案件移送。

  Article 6 When performing their duty of supervision and investigation for civil servants who should be prosecuted according to relevant laws and disciplines, and the financial authorities have no power to impose punishment, the case materials shall be transferred to relevant supervisory authorities or personnel administrative authorities with the power of personnel appointment and removal.

For personnel other than the working staff in organizations with legally authorized public service functions and organizations legally entrusted by State administrative organs and for personnel in enterprises, public service institutions and social organizations who are appointed by State administrative organs, where these people should be prosecuted according to relevant laws and disciplines, the above paragraph shall apply.

       第六条  财政部门履行监督检查职责时,对依法依纪应当追究责任的公务员,财政部门无权处理的,应当将案件材料移送有关监察机关或者具有人事管理权限的任免机关处理。

    对法律、法规授权的具有管理公共事务职能的组织以及国家行政机关依法委托的组织中除工勤人员以外的工作人员,企业、事业单位、社会团体中由国家行政机关以委任、派遣等形式任命的人员以及其他人员依法依纪应当追究责任的,参照前款规定执行。

  Article 7 When performing their duty of supervision and investigation, where financial authorities suspect relevant institutions or individuals are involved in criminal activities, the cases shall be transferred in accordance with the Provisions on the Transfer of Suspectible Criminal Cases by Administrative Organs for Law Enforcement.

Where a single case involves both crimes by taking advantage of duty and other crimes and is within jurisdiction of both procuratorial authorities and public security authorities, the case shall be transferred to the competent authority within whose jurisdiction the principal crime falls.

       第七条  财政部门履行监督检查职责时,认为有关单位或者个人涉嫌犯罪的,应当按照《行政执法机关移送涉嫌犯罪案件的规定》办理案件移送。

    同一案件既涉嫌职务犯罪又涉嫌其他犯罪,检察机关与公安机关分别具有管辖权的,向案件所涉嫌主罪的管辖机关移送。

  Article 8 Where financial supervision commissioner's offices of the Ministry of Finance in all provinces, autonomous regions, municipalities directly under the Central Government and municipalities separately listed in the state plan think a case needs to be transferred and where RMB10 million or above is involved or where assisting roles of departments or equivalents or above are involved, and other cases of an outrageous nature or have significant social impact, the Ministry of Finance shall decide which authority the case should be transferred to.

Cases to be transferred by dispatched offices of financial authorities at the provincial level, where the cases are of an outrageous nature or have significant social impact, relevant financial authorities at the provincial level shall decide specific circumstances and the authority to be transferred to.

       第八条  财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处认为应当移送的案件,凡涉嫌犯罪金额在1000万元以上的,或者责任人员涉及副厅(局)级以上领导干部的,以及其他性质、情节恶劣或者具有较大社会影响的案件,应当报送财政部决定移送机关。

    省级财政部门派出机构的移送案件,性质、情节恶劣或者具有较大社会影响的,其具体情形及移送机关由省级财政部门确定。

  Article 9 Administrative dispositions and administrative sanctions made before transfer of cases by financial authorities shall not be suspended. When transferring cases, documents concerning the administrative dispositions and administrative sanctions shall be transferred to relevant authorities together with other materials.

The transfer of cases shall not be substituted by administrative dispositions and administrative sanctions. 

       第九条  财政部门向其他机关移送案件前已经作出的行政处理、行政处罚,不停止执行。移送案件时,应当将行政处理、行政处罚决定等案件材料一并移送其他机关。

    不得以行政处理、行政处罚等方式代替案件移送。

  Article 10 During performance of their duty of supervision and investigation, where the institution or personnel handling the case deem it necessary to transfer the case, they shall propose transfer suggestions to financial authorities.

       第十条  财政部门履行监督检查职责时,承办机构或者承办人员认为需要案件移送的,应当向财政部门提出移送建议。

  Article 11 Financial authorities shall designate two or more personnel or relevant internal departments to review whether a case should be transferred.

The persons or departments responsible for the review shall, in accordance with relevant regulations, review cases proposed for transfer concerning clarity of facts, integrity of material, legality of procedures and completeness of formalities and produce opinions on the advised transfer, which shall be submitted to the head of the aforesaid financial authority for examination and approval.

       第十一条  财政部门应当指定2名以上工作人员或者内部有关机构对案件是否移送进行复核。

    复核人员或者机构应当按照有关规定,对建议移送案件的事实是否清楚、材料是否齐全、程序是否合法、手续是否完备等情形进行复核,并提出移送处理意见,报本级财政部门负责人审批。

  Article 12 Financial authorities shall, within seven days after receipt of transfer opinions, make final decisions on whether to transfer the case.

Where a decision is made to transfer the case, the relevant financial authority shall determine the authority to whom the case shall be transferred to complete the transfer formalities and transfer all materials related to the case in a timely manner.

Where a decision is made not to transfer the case, relevant financial authority shall record the reasons for the decision and deal with the case according to the law.

       第十二条  财政部门应当自接到移送处理意见之日起7日内,作出案件移送或者不予移送的决定。

    决定移送的,财政部门应当明确具体的受移送机关,办理移送手续,并将案件的有关材料及时、完整地移送受移送机关。

    决定不予移送的,财政部门应当将决定的理由和依据记录在案,并依法进行处理。

  Article 13 In transferring a case, the relevant financial authority shall submit the Notice on Transfer of Financial Supervision and Investigation Cases as well as the following materials:

(1) Basic information about the case;

(2) Inspection report or investigation report on the case;

(3) Information about previous administrative dispositions/sanctions or suggestions for administrative dispositions/sanctions.

(4) Relevant evidences.

(5) A checklist of property and/or money involved in the case;

(6) Other materials that need to be transferred.

       第十三条  财政部门办理案件移送时,应当向受移送机关提交《财政监督检查案件移送通知书》,并附下列材料:

    (一)案件基本情况;

    (二)案件的检查报告或者调查报告;

    (三)已作出处理处罚的情况以及处理处罚建议;

    (四)有关证据;

    (五)涉案款物清单;

    (六)其他需要移送的材料。

  Article 14 In transferring the Notice on Transfer of Financial Supervision and Investigation Cases, financial authorities shall attach a delivery acknowledgement for the receipt of the notice, which shall be signed or stamped by the authority to which the case is transferred.

       第十四条  财政部门向受移送机关提交《财政监督检查案件移送通知书》时,应当附送案件移送通知书送达回证,并要求被移送机关在送达回证上签名或者盖章。

  Article 15 Financial authorities should keep familiarized with the progress on transfer of a case. Where no delivery acknowledgement is received within 30 days after the transfer of a case, or no written opinion is received within 90 days after acceptance of the transfer, financial authorities shall prepare and send an Inquiry on Transfer of Financial Supervision and Investigation Cases to the authority to which the case is transferred to inquire about the progress on the transferred case.

       第十五条  财政部门应当及时了解、掌握移送案件的进展情况。案件移送后超过30日尚未收到送达回证的,或者受理后超过90日尚未收到书面处理结果的,财政部门应当制发《财政监督检查移送案件询问函》,向受移送机关询问移送案件进展情况。

  Article 16 Where the authority to which a case is transferred refuses to accept or handles the case and relevant financial authority disagrees with the refusal, the latter shall consult with the former or report its opinions to the relevant competent authorities, and record the results in a file.

       第十六条  对受移送机关不接收或者不予受理的案件,财政部门仍有异议的,应当与受移送机关进行协商或者向有关部门反映,并将结果记录在案。

  Article 17 For a case transferred to a financial authority by other authorities, the financial authority shall examine the case within seven days and decide whether to accept it. Where a decision is made not to accept the case, the financial authority shall deliver in writing the reasons for non-acceptance to the transferring authority within 30 days and return case materials that have been transferred; where a decision is made to accept the case, the financial authority shall handle the case in time and deliver in writing the final results to the transferring authority within ninety days. 

       第十七条  对其他机关移送财政部门处理的案件,财政部门应当在7日内进行审核,并作出是否受理的决定。对不予受理的,财政部门应当在30日内书面向移送机关说明不予受理的理由,并退还移送的案件材料;对予以受理的,财政部门应当及时处理,并在90日内将处理结果书面通知移送机关。

  Article 18 Financial authorities shall establish a registration system for transfer of cases, improve archive management, analyze information on case transfers and disposition results, and submit relevant statistical and analytical reports to higher financial authorities.

       第十八条  财政部门应当建立案件移送登记制度,完善档案管理,及时对案件移送情况、处理结果等进行统计分析,并将有关汇总分析报告报送上一级财政部门。

  Article 19 The financial authorities at a higher level shall strengthen guidance and supervision on the transfer of cases by financial authorities at a lower level.

       第十九条  上级财政部门应当加强对下级财政部门案件移送工作的指导和监督。

  Article 20 Financial authorities shall strengthen communication and coordination with authorities to which cases are transferred to. Where the latter needs the cooperation of the former in handling transferred cases, the former shall provide the necessary assistance.

       第二十条  财政部门应当加强与受移送机关的沟通和协调。受移送机关在查处移送案件过程中,需要财政部门配合的,财政部门应当予以协助。

  Article 21 Where financial authorities or relevant personnel fail to transfer cases that should be transferred or transfer cases against relevant regulations and serious consequences are incurred, they shall take corresponding responsibilities in accordance with relevant laws and disciplines.

       第二十一条  财政部门及其工作人员在案件移送工作中,应当移送而不移送或者违反规定移送,造成严重后果的,应当依法依纪追究责任。

  Article 22 The these Measures shall come into force as of February 1, 2009. 

       第二十二条  本办法自2009年2月1日起施行。