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铜川市人民政府关于印发铜川市政府投资项目审计办法的通知

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铜川市人民政府关于印发铜川市政府投资项目审计办法的通知

陕西省铜川市人民政府


铜川市人民政府关于印发铜川市政府投资项目审计办法的通知

铜政发〔2010〕56号


  各区县人民政府,市新区管委会,市级各工业园区管委会,市政府各工作部门、直属机构:

  现将《铜川市政府投资项目审计办法》印发给你们,请遵照执行。

  铜川市人民政府

  二O一O年十一月九日

铜川市政府投资项目审计办法

  第一条 为了加强对政府投资项目的审计监督,规范投资行为,提高投资效益,根据《中华人民共和国审计法》和有关法律、法规的规定,结合本市实际,制定本办法。

  第二条 本办法所称政府投资项目,是指政府投资和以政府投资为主的建设项目,包括:

  (一)全部使用预算内投资资金、专项建设基金、政府举借债务筹措的资金等财政资金的;

  (二)未全部使用财政资金,财政资金占项目总投资的比例超过50%,或者占项目总投资的比例在50%以下,但政府拥有项目建设、运营实际控制权的。

  第三条 各级审计机关是政府投资项目审计监督的主管机关,依法对管辖范围内的政府投资项目的总预算或者概算的执行情况、年度预算的执行情况和年度决算、单项工程结算、项目竣工决算,依法进行审计监督。

  对政府投资项目进行审计时,可以对直接有关的勘察、设计、施工、监理、采购、供货等单位取得建设项目资金的真实性、合法性进行审计调查。

  第四条 审计管辖范围,按照政府投资项目财政财务隶属关系或者国有资产监督管理关系确定。对勘察、设计、施工、监理、采购、供货等单位与政府投资项目直接有关的审计调查,不受审计管辖范围的限制。

  投资来源是市本级的或者主要是市本级的项目,由市审计机关实施审计监督;投资来源是区县级的或者主要是区县级的项目,由区县审计机关实施审计监督;对审计管辖有异议的,由市审计机关确定审计管辖。市审计机关可以将其审计管辖范围内的项目授权区县审计机关审计,也可以直接审计区县审计机关审计管辖范围内的项目。

  各级发展改革、财政、监察、规划、住房和建设、交通运输、税务、水务等部门应当在各自职责范围内,协同审计机关做好政府投资项目的审计工作。

  第五条 政府重大投资项目应当在相关合同中列明:必须经审计机关审计后方可办理工程结算或竣工决算。

  第六条 审计机关应当对市级项目投资额在50万元、区县项目投资额在30万元以上或者关系国计民生的政府投资项目、本级人民政府或者上级审计机关指定审计的政府投资项目实施前期准备阶段资金运用情况审计、建设期预算(概算)执行情况审计和项目竣工决算的真实、合法、效益情况审计。

  对财政性资金投资较大或者关系国计民生的政府投资项目,审计机关可以对其前期准备、建设实施、竣工投产的全过程进行跟踪审计。

  第七条 对政府投资项目审计实行计划管理原则。审计机关应当根据政府投资项目计划和实际需要编制年度政府投资项目审计计划,报市政府批准后组织实施。

  第八条 年度政府投资项目审计计划应当包括审计机关确定的审计项目,本级人民政府交办的审计项目和上级审计机关授权的审计项目。

  第九条 年度政府投资项目审计计划执行过程中需要调整的,可以根据项目建设实际情况,经本级审计机关做出调整。

  审计机关应当将年度政府投资项目审计计划及其调整情况及时告知被审计单位。

  第十条 对政府投资项目前期准备阶段资金运用情况审计的主要内容:

  (一)建设程序的执行情况;

  (二)项目资本金、资金来源渠道及到位情况;

  (三)建设用地征用情况,征地拆迁费用支出和管理情况;

  (四)供水、供电、道路、通讯和场地平整等前期费用支出情况;

  (五)法律、法规、规章规定需要审计的其他事项。

  第十一条 对政府投资项目预算(概算)执行情况审计的主要内容:

  (一)建设项目设计总预算(概算)审批、执行情况、调整概算的编制和审批情况;

  (二)建设项目的勘察、设计、施工、监理、采购等方面招标投标和工程承发包的合理性和有效性情况;

  (三)建设项目经济合同签订、履行情况;

  (四)建设项目资金来源、到位和使用情况;

  (五)建设成本及财务收支核算情况;

  (六)工程结算情况;

  (七)建设项目所需设备、材料的采购及管理情况;

  (八)建设项目各种税费的计提和缴纳情况;

  (九)有关内部控制制度建立和落实情况;

  (十)法律、法规、规章规定需要审计的其他事项。

  第十二条 政府投资项目竣工决算审计的主要内容:

  (一)本办法第十一条第一项和第八项规定的内容;

  (二)竣工工程概况表、竣工财务决算表、交付使用资产总表、交付使用资产明细表的真实、合法情况;

  (三)建设项目的建筑安装工程核算、设备投资核算、待摊投资的列支内容和分摊、其他投资列支的真实、合法情况;

  (四)工程决算;

  (五)交付使用资产的真实、合法情况;各项结余资金的情况;

  (六)建设期收入的来源、分配、上缴和留成使用情况;投资包干节余的分配情况;

  (七)尾工工程项目和资金预留情况;

  (八)对建设项目效益进行评审;

  (九)法律、法规、规章规定需要审计的其他事项。

  第十三条 重点政府投资项目的竣工决算审计,由审计机关进行。对非重点政府投资项目的竣工决算审计,可由建设单位委托有资格的社会中介机构进行,其审计查证结果经审计机关同意后生效。

  审计机关对社会中介机构的审计质量进行监督检查,发现有问题的审计查证报告,不能作为政府投资项目竣工结算和验收的依据。

  经财政评审机构审查的财政性建设项目(工程)预(结)、决算,其审查结果报审计机关备案后,可作为审计结果。

  未经竣工决算审计的政府投资项目,发展改革、财政、住房和建设及项目主管部门不得办理竣工验收手续。

  第十四条 建设单位应当在初步验收后编制出竣工决算,并向审计机关提请竣工决算审计资料。因特殊情况需要延长编制期限的,可以适当延长,但不得超过30日,竣工决算资料应当依据国家规定的竣工决算编制办法编制。具备竣工决算审计条件的政府投资项目,审计机关应当及时安排竣工决算审计。

  第十五条 审计机关对政府投资项目进行竣工决算审计,可根据工作需要,聘请具有特殊专业知识和技能的人员参加,所需经费由同级财政予以保证。

  第十六条 审计机关按照中华人民共和国审计法、中华人民共和国审计法实施条例规定的审计程序对政府投资项目进行审计。

  第十七条 社会中介机构接受委托对政府投资项目进行审计时,发现建设单位或者其他有关单位有违反财政财务收支规定的行为,应当及时报告同级项目监督的审计机关。

  第十八条 具备竣工验收条件的政府投资项目,建设单位拖延或者拒不申请办理竣工决算审计的,由审计机关责令其限期办理竣工决算审计手续;逾期不办的,建议发展改革、财政、住房和建设等有关主管部门不予批准财务决算和办理固定资产移交。

  第十九条 审计机关对被审计单位在政府投资项目中违反有关法律、法规的行为,应当按照国家有关规定予以处理、处罚,对有关责任人,建议有关部门给予行政处分;构成犯罪的,移送司法机关依法追究刑事责任。

  第二十条 对于社会中介机构在政府投资项目竣工决算审计查证中弄虚作假或违反国家规定的执业行为,审计机关应建议有关主管机关依照法律、法规、规定予以处理、处罚;对于社会中介机构未按规定将审计查证报告报审计机关备案的,由审计机关按照有关规定进行处理。

  第二十一条 审计人员滥用职权、徇私舞弊、玩忽职守的,由审计机关或者有关部门给予行政处分;构成犯罪的,移交司法机关依法追究刑事责任。

  第二十二条 被审计单位对审计机关做出的具体行政行为不服的,可依法申请行政复议或者提起行政诉讼。

  第二十三条 本办法自发布之日起施行,有效期为5年,原《铜川市国家建设项目审计办法》同时废止。




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中华人民共和国政府和比利时王国政府关于互设总领事馆的换文

中国政府 比利时王国政府


中华人民共和国政府和比利时王国政府关于互设总领事馆的换文


(签订日期1985年5月22日 生效日期1985年6月3日)
             (一)对方来文

中华人民共和国外交部:
  比利时王国驻华大使馆向中华人民共和国外交部致意,并谨代表比利时王国政府确认,比利时王国政府和中华人民共和国政府本着进一步发展两国友好关系的共同愿望,就双方互设总领事馆问题,达成协议如下:

 一、比利时王国政府同意中华人民共和国政府在安特卫普设立总领事馆,其领区为安特卫普省、东佛兰德省和西佛兰德省。中华人民共和国政府同意比利时王国政府在上海设立总领事馆,其领区为上海市、江苏省、浙江省和安徽省。

 二、有关两国间领事关系事宜,双方政府将根据一九六三年四月二十四日《维也纳领事关系公约》,在平等互利的基础上通过友好协商处理。
  上述内容如蒙外交部复照确认,本照会和外交部的复照即构成比利时王国政府和中华人民共和国政府之间的一项协议,并自复照之日起生效。
  顺致最崇高的敬意。

                       比利时王国驻华大使馆(印)
                      一九八五年五月二十二日于北京
             (二)我方去文

比利时王国驻华大使馆:
  中华人民共和国外交部向比利时王国驻华大使馆致意,并谨收到大使馆一九八五年五月二十二日第2334A01-93号照会,照会内容如下:(内容见对方来文)
  外交部谨代表中华人民共和国政府确认上述内容。
  顺致最崇高的敬意。

                       中华人民共和国外交部(印)
                        一九八五年六月三日于北京

进出口商品报验的规定(附英文)

国家商检局


进出口商品报验的规定(附英文)

1989年9月1日,国家商检局

前言
为了加强进出口商品报验管理工作,根据《中华人民共和国进出口商品检验法》的有关条款,特制定本规定。

第一条 报验单位
一、有进出口经营权的国内企业;
二、进口商品收货人或其代理人;
三、出口商品生产企业;
四、对外贸易关系人;
五、中外合资、中外合作和外商独资企业;
六、国外企业、商社常驻中国代表机构等。

第二条 报验范围
一、《种类表》内的进出口商品;
二、出口食品卫生检验和检疫,以及出口动物产品的检疫;
三、出口危险品包装容器的性能鉴定和使用鉴定;
四、装运出口易腐烂变质食品的船舱,集装箱等;
五、其它法律或者行政法规规定必须经商检机构检验的进出口商品;
六、我国与进口国主管部门协定必须凭我国商检机构证书方准进口的商品;
七、对外贸易合同、信用证规定由商检机构检验出证的商品;
八、对外贸易关系人申请的鉴定业务;
九、委托检验业务。
有下列情况之一者,商检机构一般不予受理报验:
一、应施检验的出口商品,未经检验已装运出口的;
二、按分工规定,不属商检工作范围的。

第三条 报验时必须提供的单证
一、进口商品报验时,报验人应提供外贸合同、国外发票、提单、装箱单和进口货物到货通知单等有关单证;
申请进口商品品质检验的还应提供国外品质证书,使用说明及有关标准和技术资料,凭样成交的,须加附成交样品;
申请残损鉴定的还应提供理货残损单、铁路商务记录、空运事故记录或海事报告等证明货损情况的有关单证;
申请重(数)量鉴定的还应提供重量明细单,理货清单等;
进口商品经收、用货部门验收或其他单位检验的,应加附有关验收记录,重量明细单或检验结果报告单等;
二、出口商品报验时,报验人应提供外贸合同(确认书),信用证以及有关单证函电等。凭样成交的应提供买卖双方确认的样品。申请预验的商品,应提供必要的检验依据。
经本地区预验的商品需在本地区换证出口时,应加附由该局签发的预验结果单;

经其他商检机构检验的商品,必须加附发运地商检机构签发的“出口商品检验换证凭单”正本。
凡必须向商检机构办理卫生注册及出口质量许可证的商品,必须交附商检机构签发的卫生注册证书、厂检合格单或出口质量许可证。 冷冻、水产、畜产品和罐头食品等须办理卫生证时,必须交附商检机构签发的卫生注册证书及厂检合格单。
三、申请鉴定业务的报验
对外贸易关系人申请的鉴定业务,根据鉴定工作需要应附交有关合同、国外发票、提单(运单)、商务记录、重量明细单,拟装货物清单、舱单、配载图、船方函电或书面说明,海事报告或其它有关证明。
四、申请危险品包装检验的报验
(一)申请危险品包装性能鉴定时,申请人须提供有关产品标准和工艺规程等有关资料;
(二)申请危险品包装使用鉴定时,申请人须提供包装性能鉴定报告及有关单证。
五、申请委托检验的报验
(一)申请人应提交检验样品、列明检验要求,必要时提供有关检验标准或检验方法;
(二)国外委托人委托检验和鉴定业务时,应提供有关函电或资料。

第四条 报验时限和地点
必须经商检机构检验的进口商品到货后,由收货单位或代理接运单位凭《进口货物到货通知单》或其它有关单证向到货口岸或到达站商检机构办理进口商品登记;
《种类表》内的进口商品以及须商检机构检验出证对外索赔的《种类表》外的进口商品,收用货部门或代理人均应在索赔有效期前不少于三分之一的时间内向货物目的地商检机构报验,如索赔期已近,来不及完成检验出证者,报验人须预先向国外办理延长索赔手续;
进口商品的残损检验应在口岸报验;
大宗散装进口商品鉴重一般应在口岸报验;
一批到货分拨数地的进口商品,收货部门或代理人应报请口岸商检机构检验出证,因故不能在口岸进行整批检验的,应申请办理易地检验手续。
出口商品最迟应于报关或装运出口前十天报验,对个别检验周期较长的商品,应留有相应扦样、检验等方面的时间。

第五条 报验要求
一、报验人必须按规定认真填写要求报验的检验申请单,每份申请单只限填报一批商品,做到书写工整,字迹清楚,不得随意涂改,项目填写齐全,译文准确,中英文内容一致,加盖报验单位公章;
二、报验人对所需检验证书的内容如有特殊要求的应预先在检验申请单上申明;

三、申请报验时应按规定缴纳检验费;
四、报验人应预先约定抽样检验、鉴定的时间提供进行抽样和检验鉴定等必要的工作条件;
五、已报验的出口商品,如国外开来信用证修改函时,凡涉及与商检有关的条款,报验单位须及时将修改函送商检机构,办理更改手续;
六、报验人如因特殊原因需撤销报验时,经书面申明原因后,可办理撤销;
七、报验人领取证书时应如实签署姓名和领证时间。对证书应妥善保管,不得丢失。各类证书应各按其特定的范围使用,不得混用。

第六条 证单的更改
一、商检机构签发的各种证单,报验人有正当理由需要更改或者增减内容时,必须向原签证的商检机构申请,并随附原签发的全部证单,经审核同意后,由原商检机构予以更改或者换发有关证单;
二、内地商检机构签发的证书,如发现问题,属于检验项目内容的更改和补充,应由报验人与原签证商检机构联系处理;
三、报验人须严格遵守商检法和有关行政法规的规定,对商检证单不得擅自涂改、伪造、变造和非法转让。

第七条 出运限期
经商检机构检验合格发给检验证书或者放行单的出口商品,一般应在证单签发之日起两个月内装运出口,鲜活类出口商品应当在两周内装运出口。超过上述期限的应向商检机构重新报验,并交回原签发的所有检验证书和放行单。

第八条
第八条 本规定由国家商检局负责解释。

第九条
第九条 本规定自公布之日起实施。

PROVISIONS ON THE APPLICATION FOR INSPECTION OF IMPORT AND EXPORTCOMMODITIES

(Promulgated by the State Administration of Import and Export Com-modity Inspection on August 21, 1989)

Whole Doc.
With a view to strengthening the administrative work of application
for inspection of import and export commodities, these provisions are
formulated in accordance with the relevant articles of the Law of the
People's Republic of China on Import and Export Commodity Inspection.

Article 1 Application Units
(1) Domestic enterprises authorized to engage in import and export
business;
(2) Receivers (consignee) of import commodities or their agents;
(3) Manufacturers producing export commodities;
(4) Parties involved in foreign trade;
(5) Chinese-foreign equity joint ventures, Chinese-foreign
contractual joint ventures and wholly foreign-owned enterprises;
(6) Representative offices of foreign enterprises and trade
corporations in China.

Article 2 Scope of Application for Inspection
(1) Import and export commodities included in the List of
Commodities;
(2) Sanitary inspection and quarantine of export food and quarantine
of export animal products;
(3) Performance testing and usage testing of packagings (pressure
vessels or containers) for dangerous export goods;
(4) Vessels and containers used for carrying export perishable food;
(5) Import and export commodities subject to inspection by the
commodity inspe ction authorities under other laws or administrative rules
and regulations;
(6) Commodities which can be permitted for import must be subject to
the certificates issued by the commodity inspection authorities in
accordance with the agreement between the competent departments of China
and those of the importing countries;
(7) Commodities subject to inspection and certification by the
commodity inspection authorities as specified in the foreign trade
contracts or letter of credits;
(8) Superintending and surveying services upon application by the
parties involved in foreign trade;
(9) Inspection services upon entrustment.
The commodity inspection authorities will not accept the application
for inspection, if there is any one of the following conditions:
(1) Export commodities subject to inspection have been shipped out
without inspection;
(2) Commodities do not belong to the scope of commodity inspection in
accordance with the division of work.

Article 3 Documents / Certificates Required for Application for Inspection
(1) The applicants when applying for inspection of import
commodities, shall submit the foreign trade contracts, foreign invoices,
bill of lading, packing list and the Notice for Arrival of Imported Goods;
Those applying for quality inspection of import commodities shall
submit the quality certificates of foreign countries, instruments of usage
relative standards and technical materials. If the contract is concluded
based on samples, the transaction samples must be attached accordingly;
Those who applying for survey on damage goods shall submit the
relative documents/certificates, such as tallying sheet of damage goods,
the railway commercial records, the air accident records or the marine
reports;
Those who applying for weight (quantity) survey shall submit the
description of weight and tallying sheet, etc.;
Import commodities subject to inspection and receipt by the receivers
and end-users, or subject to inspection by other units, are required to be
attached with the inspection and receipt records, weight description and
report of inspection findings.
(2) The applicants when applying for inspection of export commodities
shall submit foreign trade contracts, (confirmation letters), L/C and
relative documents/certificates and letters. If the contract is concluded
based on samples, the samples confirmed by two parties are required to be
attached. Those who apply for preliminary inspection of export commodities
shall submit the necessary inspection basis.
If the commodities subject to preliminary inspection are to be
exported against the inspection certificates issued by the local commodity
inspection authorities the preliminary inspection results shall be
attached.
Commodities subject to inspection by the other commodity inspection
authorities must be attached with the original copy of "List of Exchanging
Inspection Certificates of Export Commodities".
Any commodities which must make sanitary registration and export
quality license with the commodity inspection authorities shall be
attached with the sanitary registration certificates issued by the
commodity inspection authorities, the qualified inspection report issued
by the factory or the export quality license.
If frozen, aquatic, animal products and canned food are required to
go through formalities for sanitary registration certificates, the
sanitary registration certificates issued by the commodity inspection
authorities and the qualified inspection report issued by the factory must
be presented to the commodity inspection authorities.
(3) Application for inspection of superintending and surveying
services The pa rties involved in foreign trade when applying for
superintending and surveying services shall submit the relevant contracts,
foreign invoices, bill of lading (transport bill of lading), commercial
records, weight descriptions, cargo manifests, storage plan, letters by
shippers or writing instruments, marine reports or other relative
certificates.
(4) Application for inspection of packaging inspection of dangerous
goods
((1)) The applicants when applying for testing on performance of
packagings of dangerous goods must submit the relevant documents such as
standards for products and processing specifications, etc.;
((2)) The applicants when applying for testing on usage of packagings
of dangerous goods must submit the performance testing report and the
relative documents and certificates.
(5) Application for inspection of entrustment inspection
((1)) The applicants shall submit the samples for inspection and
state the inspection requirements, and if necessary shall submit the
relevant standard for inspection or inspection methods;
((2)) Foreign parties when applying for entrustment inspection and
surveying services shall submit the relevant letters and materials.

Article 4 Time-limit and Place of Application for Inspection
After arrival of the import commodities which are subject to
inspection by the commodity inspection authorities, the receivers or the
forwarding agents shall make registration for import commodities with the
commodity inspection authorities located at the arrival port or the
station of arrival against the "Notice of Arrival of Imported Goods" or
other relative documents/certificates;
For import commodities which are included in the List of Commodities
and for import commodities which are not included in the List of
Commodities, but subject to inspection certificates issued by the
commodity inspection authorities, against which claim may be claimed, the
receivers and end-users or their agents shall apply for inspection to the
commodity inspection authorities located at the destination of goods
within the time-limit at least before 1/3 valid period for claim. If the
valid period for claim is limited to accomplish the inspection procedures
for issuing certificates the applicants must make an application for
extension of the claim period with the foreign parties in advance;
Application for inspection of damage survey on damaged import
commodities are in general made at the arrival port;
Application for inspection of weight survey on large quantity of
import commodities in bulk are in general made at the arrival port;
For a batch of import commodities which will be distributed to
several places, the receivers or their agents shall apply to the commodity
inspection authorities located at the port for inspection and issuance of
certificates. Those which can not be inspected at the port by batches due
to some certain reasons shall apply for inspection at another place.
For export commodities, application for inspection shall be made at
least 10 days before declaration to the Customs or before shipment. For
some special export commodities which need longer time for inspection,
appropriate time shall be kept for sampling and inspection.

Article 5 Requirements of Application for Inspection
(1) The applicants must fill in the application in accordance with
the requirements. Being of clear writing, accurate, complete in filled
items, and identical Chinese and English version, and with stamps of the
application units, one copy of the application is only to refer to one
batch on commodities. No change or alternation of the contents of the
application can be made;
(2) If the applicants, have some special requirements about the
contents of the inspection certificate, they shall make a statement on the
application of inspection in advance;
(3) The applicants when applying for inspection shall pay the
inspection fee in accordance with the provisions;
(4) The applicants shall arrange the time for sampling inspection
procedures, and testing and provide the necessary working conditions for
sampling, inspection and testing.
(5) For export commodities which have completed the application
procedures for inspection, if the L/C is required to be revised by foreign
letters, which refers to some commodity inspection clauses, the applicants
must present the revised letter to the commodity inspection authorities
and go through the formalities for modifying the clauses related.
(6) The applicants when withdrawing the application for inspection
due to some special reasons, shall proceed with the cancellation of
application for inspection by making a written statement.
(7) The applicants, what taking the inspection certificates shall
sign their accurate names and time, and keep the certificate in a proper
way. The various kinds of certificates shall be used in accordance with
their special requirements and will not be mixed up for use.

Article 6 Modification of Certificates and Documents
(1) The applicants when deemed necessary, have reasonable reasons to
require t o modify or add/remit the contents of the various kinds
certificates and documents issued by the commodity inspection authorities,
they must make an application to the original commodity inspection
authority which issued the certificates and present all the certificates
and documents originally issued. Subject to examination and approval, the
relevant certificates documents may be modified or reissued by the
original commodity inspection authority.
(2) If the inspection certificates issued by the inland commodity
inspection authorities are found some problems which refer to the
modification and the contents of inspection items, the applicants shall
contact with the original commodity inspection authority which issued the
inspection certificate to deal with the relative matters.
(3) The applicants must strictly abide by the Law of the People's
Republic of China on Import and Export Commodity Inspection and the
relevant administrative laws, rules and regulations, no commodity
inspection certificates can be allowed purposely to be altered, falsified,
remade and illegally assigned.

Article 7 The Time-limit for Shipment
The export commodities subject to inspection by the commodity
inspection authorities which have been issued the inspection certificate
or releasing notices shall be in general shipped out within 2 months since
the date of issuing the certificates or documents, while the fresh and
live commodities shall be shipped out within two weeks. If the export
commodities are not shipped out within the above- mentioned time-limit,
the application for reinspection must be made with the commodity
inspection authorities, and all inspection certificates and releasing
notices issued originally must be returned respectively.

Article 8
The right of interpreting these Provisions resides in the State
Administration of Import and Export Commodity Inspection.

Article 9
These Provisions shall go into effect on the date of their
promulgation.