国家税务总局关于外商投资企业和外国企业统一核发“税务登记证”问题的通知

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国家外管局


对侨资企业、外资企业、中外合资经营企业外汇管理施行细则(附英文)

一九八三年七月十九日国务院批准

一、为贯彻执行《中华人民共和国外汇管理暂行条例》第五章的规定，特制定本细则。
二、《中华人民共和国外汇管理暂行条例》第五章所称侨资企业，是指在中国境内注册登记，独立经营或者同国内企业合作生产、合作经营的华侨或港澳同胞资本的公司、企业和其他经济组织；外资企业，是指在中国境内注册登记，独立经营或者同中国企业合作生产、合作经营的外国资本的公司、企业和其他经济组织；中外合资经营企业，是指华侨或港澳同胞资本的或外国资本的公司、企业和其他经济组织或个人，在中国境内同中国的公司、企业或其他经济组织共同举办、合资经营的企业。
三、侨资企业、外资企业、中外合资经营企业的一切外汇收付，必须遵照《中华人民共和国外汇管理暂行条例》和本细则的规定办理。
四、侨资企业、外资企业、中外合资经营企业，应在中国境内的中国银行或者经国家外汇管理局或其分局批准的其他银行开立人民币存款帐户和外汇存款帐户，由开户银行监督收付。在申请开户时，应交验中华人民共和国工商行政管理局发给的营业执照。
五、在中国从事合作开采海洋石油资源的外资企业，其独自承担的勘探资金和合作开发、合作生产的资金，准许存放在经中方同意的外国或者港澳地区的银行。
六、除本细则第五条规定者外，侨资企业、外资企业、中外合资经营企业，如需在外国或者港澳地区开立外汇存款帐户，必须向国家外汇管理局或其分局申请批准。经批准在外国或港澳地区开立外汇存款帐户者，须于每季度终了后三十天内向国家外汇管理局或其分局报告外汇存款帐户的收付情况。
七、按本细则第四条规定在中国境内的银行开立外汇存款帐户者，一切外汇收入都必须存入其外汇存款帐户，其正常业务的外汇支出，可以从其外汇存款帐户中支付。
八、在中国从事合作开采海洋石油资源的外资企业，为执行合同规定的石油作业，可以在中国境外直接向其外籍职工、外国承包者和供应商支付工资、薪金、采购物品货款和各项劳务、服务费用。外籍职工、外国承包者在中国境内取得的收入，应当按照中华人民共和国税法规定缴纳税款。
九、侨资企业、外资企业、中外合资经营企业必须按期向国家外汇管理局或其分局报送下列报表，并附详细文字说明。
1．每年三月三十一日前报送上年十二月三十一日的资产负债表、上年度损益计算书和外汇收支报告表；随附在中华人民共和国登记注册的会计师的查帐报告。
2．每年十二月一日以前报送下年度外汇收支预算表（遇有修改，应随时补报）。
国家外汇管理局或其分局有权要求侨资企业、外资企业、中外合资经营企业提供有关外汇业务的情况并检查其外汇收支情况。
十、侨资企业、外资企业、中外合资经营企业必须按照国家外汇管理局公布的外汇牌价办理外汇兑换；企业的产品出口可按中国进出口贸易结汇的有关规定办理。
十一、侨资企业、外资企业、中外合资经营企业出口所得的外汇，除经国家外汇管理局或其分局批准者外，应调回存入开户银行帐户，并办理出口外汇核销手续。
十二、侨资企业、外资企业、中外合资经营企业与中国境内的机关、企业（包括侨资企业、外资企业、中外合资经营企业）或者个人之间的结算，除下列情况外，都应当使用人民币。
1．生产的产品如系中国需要进口的商品，售给中国经营外贸业务的单位或者其他企业，经中国外贸主管机关批准，供需双方商定，可参照国际市场价格，以外币计价、结算。
2．因生产需要购买中国经营外贸业务单位经营的出口商品和进口商品，经中国外贸主管机关批准，供需双方商定，可参照国际市场价格，以外币计价、结算。
3．同中国建筑单位签订建筑合同，经国家外汇管理局或其分局批准，可以外币计价、结算。
4．根据国务院规定，或者经国家外汇管理局或其分局批准，可以外币计价、结算的其他项目。
凡经批准以外币计价、结算者，均可通过其外汇存款帐户办理收付。
十三、侨资企业、外资企业、中外合资经营企业的华侨投资者或者外国投资者依法纳税后的纯利润和其它正当收益，可以向开户银行申请，汇出境外，从其外汇存款帐户中支付。申请时，应提交企业董事会或相当于董事会的权力机构的分配利润的决议书、纳税凭证以及载有收益分配条款的合同。
侨资企业、外资企业、中外合资经营企业的华侨投资者或者外国投资者，如要将外汇资本转移到中国境外，须向国家外汇管理局或其分局申请，从企业的外汇存款帐户中支付汇出。
十四、在中国从事合作开采海洋石油、煤炭等资源和从事其他合作、合资经营的侨资企业、外资企业、中外合资经营企业，按照中外双方合同规定用产品回收资本和分配利润的，华侨投资者或者外国投资者提取和拥有的其份额内的产品可以运出，但必须汇回应在中华人民共和国缴纳的税款和其他应付的款项。如在中国境内出售，应当按照本细则第十二条的规定办理；其销售所得的外汇，在缴纳税款和其他应付的款项后可以汇出。
十五、侨资企业、外资企业、中外合资经营企业中的外籍职工或港澳职工的工资和其他正当收益，依法纳税后可以汇出，汇出金额超过百分之五十的比例时，可以向国家外汇管理局或其分局申请，汇出外汇均从其企业的外汇存款帐户中支付。
十六、侨资企业、外资企业、中外合资经营企业，经批准在外国或港澳地区设立的分支机构或办事机构，其所需外汇经费，经国家外汇管理局或其分局批准，可以按期从其外汇存款帐户中支付汇出。
十七、侨资企业、外资企业、中外合资经营企业可以直接向外国或港澳地区的银行或企业借入外汇资金，但是应报国家外汇管理局或其分局备案。
十八、依法停业的侨资企业、外资企业和中外合资经营企业，应当在中国财政、税务和外汇管理机关的共同监督下，按期清理。华侨投资者或外国投资者，应对其在中国境内的未了税务债务事项负责。清理结束后，华侨投资者或外国投资者所有的或所分得的资金，如要求汇出境外，可以向国家外汇管理局或其分局申请，从原企业的外汇存款帐户中支付汇出。
十九、在中国境内设立的侨资银行、外资银行、中外合资银行和其他金融机构，其外汇收支的管理办法由国家外汇管理局另行规定。
二十、本细则经国务院批准，由国家外汇管理局发布施行。(附英文)

RULES FOR THE IMPLEMENTATION OF FOREIGN EXCHANGE CONTROL REGULA-TIONS RELATING TO ENTERPRISES WITH OVERSEAS CHINESE CAPITAL, FOREIGN-CAPITAL ENTERPRISES AND CHINESE-FOREIGN EQUITY JOINT VENTURES

Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)
RULES FOR THE IMPLEMENTATION OF FOREIGN EXCHANGE CONTROL REGULA-
TIONS RELATING TO ENTERPRISES WITH OVERSEAS CHINESE CAPITAL, FOREIGN-
CAPITAL ENTERPRISES AND CHINESE-FOREIGN EQUITY JOINT VENTURES
(Approved by the State Council of the People's Republic of China
on July 19, 1983 and promulgated by the State Administration of Foreign
Exchange Control on August 1, 1983)
Article 1
These Rules are formulated for implementing the provisions of Chapter V of
the Interim Regulations on Foreign Exchange Control of the People's
Republic of China.
Article 2
In Chapter V of the Interim Regulations on Foreign Exchange Control of the
People's Republic of China, the term "enterprises with overseas Chinese
capital" refers to corporations, enterprises or other economic entities
registered in China with overseas Chinese capital or capital of
compatriots in the Hongkong and Macao regions, and managed independently
or jointly with Chinese enterprises; the term "foreign-capital
enterprises" refers to corporations, enterprises or other economic
entities registered in China with foreign capital, and managed
independently or jointly with Chinese enterprises; the term "Chinese-
foreign equity joint ventures" refers to enterprises jointly established,
owned and run in China by corporations, enterprises, other economic
entities or individuals with overseas Chinese capital, capital of
compatriots in the Hongkong and Macao regions or foreign capital and
Chinese corporations, enterprises or other economic entities.
Article 3
For all foreign exchange receipts and payments, enterprises with overseas
Chinese capital, foreign-capital enterprises and Chinese-foreign equity
joint ventures must act in accordance with the provisions in the Interim
Regulations on Foreign Exchange Control of the People's Republic of China
as well as these Rules.
Article 4
Enterprises with overseas Chinese capital, foreign-capital enterprises and
Chinese-foreign equity joint ventures shall open Renminbi deposit accounts
and foreign exchange deposit accounts in China with the Bank of China or
its branch banks or any other banks approved by the State Administration
of Foreign Exchange Control (SAFEC) or its branch offices, payments and
receipts in these accounts being subject to the supervision of the bank
with which the enterprises have established accounts. When applying for
the opening of the accounts, the enterprises shall submit for verification
their business licenses issued by the State Administration for Industry
and Commerce of the People's Republic of China.
Article 5
The exploration fund and the fund for cooperative development and
cooperative production provided unilaterally by a foreign-capital
enterprise engaged in cooperative exploitation of offshore petroleum
resources in China are permitted to be deposited with the agreement of the
Chinese side in a bank, of a foreign country or of the Hongkong or Macao
region.
Article 6
Should they find it necessary to open foreign exchange deposit accounts
with banks abroad or in the Hongkong and Macao regions other than the
accounts opened in accordance with Article 5 of these Rules, enterprises
with overseas Chinese capital, foreign-capital enterprises and Chinese-
foreign equity joint ventures shall apply to SAFEC or its branch offices
for approval. The enterprises concerned shall submit to SAFEC or its
branch offices quarterly statements of payments into and withdrawal from
such accounts within 30 days as of the end of each and every quarter.
Article 7
All foreign exchange receipts of enterprises maintaining foreign exchange
accounts with banks in China in accordance with Article 4 of these Rules,
must be deposited in the said accounts and all their foreign exchange
disbursements incurred in normal business operations can be effected
through these accounts.
Article 8
For the implementation of the petroleum operations specified in their
contracts, the foreign-capital enterprises engaged in cooperative
exploitation of offshore petroleum resources may pay directly outside
China wages, salaries, cost of procurements, various labour costs and
service charges to foreign workers and staff members, foreign
subcontractors and suppliers. The foreign workers and staff members and
foreign subcontractors shall pay taxes on their income derived from China
in accordance with the provisions of the tax law of the People's Republic
of China.
Article 9
Enterprises with overseas Chinese capital, foreign-capital enterprises and
Chinese-foreign equity joint ventures shall submit within the prescribed
time limit to the SAFEC or its branch offices the following statements
with explanatory notes in detail:
(1) Balance sheet as of December 31 of the previous year, profit and loss
statement and statement of receipts and payments of foreign exchange for
the previous year shall be submitted before March 31 of each year, along
with audit reports by accountants registered in the People's Republic of
China.
(2) Budget of foreign exchange receipts and payments for the coming year
shall be submitted before December 1 of each year (subsequent amendments,
if any, shall be reported immediately).
The SAFEC and its branch offices are authorized to request the enterprises
with overseas Chinese capital, foreign-capital enterprises and Chinese-
foreign equity joint ventures to provide information about their business
activities involving foreign exchange, and to check on their foreign
exchange incomes and expenditures.
Article 10
Any currency conversion of enterprises with overseas Chinese capital,
foreign-capital enterprises and Chinese-foreign equity joint ventures must
be conducted according to the official rates of foreign exchange quoted by
the SAFEC; the export of the products of these enterprises may be dealt
with in accordance with the relevant provisions governing China's foreign
trade exchange conversions.
Article 11
Except where otherwise approved by the SAFEC or its branch offices, the
foreign exchange receipts realized from exports by the enterprises with
overseas Chinese capital, foreign-capital enterprises and Chinese-foreign
equity joint ventures shall be transferred back and credited to their
foreign exchange deposit accounts with banks in China and the enterprises
shall also go through the procedure of cancelling their commitments for
foreign exchange receipts from these exports.
Article 12
Renminbi shall be used in the settlement of accounts between enterprises
with overseas Chinese capital, foreign-capital enterprises or Chinese-
foreign equity joint ventures on the one hand, and agencies, enterprises
(including enterprises with overseas Chinese capital, foreign-capital
enterprises, Chinese-foreign equity joint ventures), or individuals in
China on the other, except in the following cases:
(1) For products manufactured by these enterprises and sold to Chinese
entities or enterprises engaged in foreign trade which would otherwise
have to import, foreign currencies may be used in pricing and in
settlement of accounts, provided that prior approval by Chinese foreign
trade authorities has been obtained and that agreement on this arrangement
has been reached between seller and buyer; the prices of the products may
be such as to be commensurate with those current in world markets.
(2) If enterprises with overseas Chinese capital, foreign-capital
enterprises and Chinese-foreign equity joint ventures purchase, for the
sake of production, the commodities to be exported or imported by Chinese
entities engaged in foreign trade, foreign currencies may be used in
pricing the said commodities with reference to those current in world
markets and in settlement of accounts, with prior approval of Chinese
foreign trade authorities and arrangement between seller and buyer.
(3) Foreign currencies may be used in pricing and in the settlement of
accounts related to construction work performed by Chinese construction
entities according to contracts, provided that prior approval from the
SAFEC or its branch offices has been obtained.
(4) Other items which can be priced and settled in foreign currencies are
prescribed by the State Council or approved by the SAFEC or its branch
offices.
For all transactions which can be priced and settled in foreign currencies
as approved, the receipts and payments may be made through foreign
exchange deposit accounts.
Article 13
Overseas Chinese investors of enterprises with overseas Chinese capital or
foreign investors of foreign-capital enterprises or of Chinese-foreign
equity joint ventures may apply to the banks with which they have opened
accounts for remitting abroad their profits as well as other justified
earnings after taxation, by debiting the foreign exchange deposit accounts
of the enterprise concerned. At the time of application, the investors
concerned shall submit for examination the written decision on profit
distribution adopted by the board of directors or by another organ of
power equivalent to the board of directors, documentary evidence showing
that all taxes have been duly paid as well as the contracts containing
stipulations with regard to the distribution of profits or earnings.
Overseas Chinese investors of enterprises with overseas Chinese capital or
foreign investors of foreign-capital enterprises or of Chinese-foreign
equity joint ventures shall apply to the SAFEC or its branch offices for
transferring their foreign exchange capital abroad by debiting the foreign
exchange deposit accounts of the enterprises concerned.
Article 14
Enterprises with overseas Chinese capital, foreign-capital enterprises and
Chinese-foreign equity joint ventures engaged in cooperative exploitation
of such resources as offshore petroleum and coal, and in other contractual
or equity joint ventures, whose capital is to be recovered and profits to
be realized in kind as stipulated in their contracts, may transport out of
China the products as their shares of recovered capital and realized
profits, but such enterprises shall remit back the amount of tax to be
paid in the People's Republic of China as well as other required payments.
If the products are to be sold within China, the case shall be handled in
accordance with provisions of Article 12 of these Rules, and the foreign
exchange proceeds derived from these sales may be remitted out after
taxation and other required payments.
Article 15
Staff members and workers of foreign nationality and those from the
Hongkong and Macao regions employed by enterprises with overseas Chinese
capital, foreign-capital enterprises and Chinese-foreign equity joint
ventures may remit abroad their wages and other justified earnings, after
taxation according to law, and if the remittance exceeds 50% of their
wages and other earnings, they may apply to the SAFEC or its branch
offices. The amounts remitted shall all be debited to the foreign exchange
deposit accounts of the enterprises concerned.
Article 16
Foreign exchange expenses required in the normal business operations of
the branches or offices abroad or in the Hongkong and Macao regions set up
with the approval of competent authorities by enterprises with overseas
Chinese capital, foreign-capital enterprises and Chinese-foreign equity
joint ventures may be remitted to these branches or offices, debiting to
the foreign exchange deposit accounts of the enterprises concerned, with
the approval of the SAFEC or its branch offices.
Article 17
Enterprises with overseas Chinese capital, foreign-capital enterprises,
and Chinese-foreign equity joint ventures may borrow foreign exchange
directly from banks or enterprises of foreign countries or of the Hongkong
and Macao regions, but they must report such borrowing to the SAFEC or its
branch offices for the record.
Article 18
Enterprises with overseas Chinese capital, foreign-capital enterprises and
Chinese-foreign equity joint ventures winding up operations in accordance
with legal procedures, shall carry out liquidation within the scheduled
period, under the joint supervision of China's finance, taxation and
foreign exchange control authorities. Overseas Chinese investors or
foreign investors shall be responsible for their taxes due and their
outstanding liabilities within China. After completion of the liquidation,
overseas Chinese investors and foreign investors may apply to the SAFEC or
its branch offices for remitting out the funds owned by or distributed to
them. And the remittance shall be debited to the foreign exchange accounts
of the liquidated enterprises.
Article 19
The measures to control foreign exchange receipts and payments of banks
with overseas Chinese capital, banks with foreign capital, Chinese-foreign
equity joint banks and other financial institutions shall be formulated by
the SAFEC separately.
Article 20
These Rules shall be promulgated and put into effect by the SAFEC upon
approval of the State Council.


中央纪委 监察部


中央纪委、监察部5月29日颁布《抗震救灾款物管理使用违法违纪行为处分规定》，全文如下：


为贯彻落实党中央、国务院抗震救灾的重大决策部署，加强对抗震救灾款物管理使用的监督，防止抗震救灾款物管理使用违法违纪行为的发生，严厉惩处违法违纪行为，保证抗震救灾款物及时用于灾民救助和群众基本生活，尽快恢复生产、重建家园，确保抗震救灾工作有力有序有效进行，根据《中国共产党纪律处分条例》等党内法规和《中华人民共和国防震减灾法》、《行政机关公务员处分条例》、《财政违法行为处罚处分条例》等国家法律法规，作如下规定。

一、严格禁止并严肃查处以赈灾、募捐名义诈骗、敛取不义之财行为。

有关机关、企业事业单位、社会团体、城乡基层群众自治组织开展抗震救灾款物的募集活动要严格按照有关规定进行，应当公开名称、地址、银行账号及接收捐赠情况，并将全部捐赠款物及时通过正规渠道送往灾区。对打着赈灾、募捐旗号，非法募捐，诈骗民众钱财，敛取不义之财的，党内给予开除党籍处分，行政给予开除处分。

二、严格禁止并严肃查处截留、挤占或者无故迟滞拨付、发放抗震救灾款物行为。

各地区各部门要加强协作、积极配合，提高抗震救灾款物运行效率和使用效益，不得截留、挤占或者无故迟滞拨付、发放抗震救灾款物。违反规定的，对有关责任人员党内给予严重警告或者撤销党内职务处分，行政给予记大过、降级或者撤职处分；情节严重的，党内给予留党察看或者开除党籍处分，行政给予开除处分。

三、严格禁止并严肃查处虚报、冒领抗震救灾款物行为。

各地区各部门应当如实上报人员伤亡、财产损失等受灾情况，不得虚报灾情或者骗娶冒领抗震救灾款物。违反规定的，对有关责任人员党内给予严重警告或者撤销党内职务处分，行政给予记大过、降级或者撤职处分；情节严重的，党内给予留党察看或者开除党籍处分，行政给予开除处分。

四、严格禁止并严肃查处利用职权为自己、亲友和有关单位徇私发放或者有偿发放抗震救灾款物行为。

各地区各部门在抗震救灾款物分配使用过程中，要规范管理，保证抗震救灾款物的分配使用公平、公正。不得利用职权为自己、亲友和有关单位徇私发放或者有偿发放抗震救灾款物。违反规定的，对有关责任人员党内给予严重警告或者撤销党内职务处分，行政给予记大过、降级或者撤职处分；情节严重的，党内给予留党察看或者开除党籍处分，行政给予开除处分。

五、严格禁止并严肃查处擅自改变抗震救灾款物用途，挪作他用行为。

各地区各部门应当坚持专款专用、专项专用、重点使用、合理分配，定向捐赠的抗震救灾款物要尊重捐赠人的意愿。不得向非灾区拨款；不得用于弥补救灾之外的其他社会救济费的不足；不得擅自扩大抗震救灾款物使用范围，用于地方其他事业费和任何行政经费开支。违反规定的，对有关责任人员党内给予警告、严重警告处分，行政给予记大过或者降级处分；情节严重的，党内给予撤销党内职务、留党察看或者开除党籍处分，行政给予撤职或者开除处分。

挪用抗震救灾款物归个人使用的，党内给予撤销党内职务或者留党察看处分，行政给予降级或者撤职处分；情节严重的，党内给予开除党籍处分，行政给予开除处分。

六、严格禁止并严肃查处擅自变卖抗震救灾物资行为。

对灾区不适用的境内救灾捐赠物资，经捐赠人书面同意，报县级以上地方人民政府民政部门批准后可以变卖。对灾区不适用的境外救灾捐赠物资以及无法取得捐赠人同意的救灾捐赠物资，应当报省级人民政府民政部门批准后变卖。变卖救灾捐赠物资应当由县级以上地方人民政府民政部门依照有关规定统一组织实施。违反规定的，对有关责任人员党内给予警告或者严重警告处分，行政给予警告、记过或者记大过处分；情节严重的，党内给予撤销党内职务或者留党察看处分，行政给予降级或者撤职处分。

变卖抗震救灾捐赠物资所得款项，应当作为抗震救灾捐赠款管理、使用。

七、严格禁止并严肃查处故意违背政府应急救助和灾后重建规划使用抗震救灾款物行为。

各地区各部门对抗震救灾款物要依法管理、合理安排、科学调度，按照政府应急救助和灾后重建规划使用抗震救灾款物。故意违反规定的，对有关责任人员党内给予警告、严重警告处分，行政给予记大过或者降级处分；情节严重的，党内给予撤销党内职务或者留党察看处分，行政给予撤职处分。

八、严格禁止并严肃查处伪造、变造和毁损抗震救灾款物原始登记资料及相关账簿行为。

各地区各部门应当按照规定设立抗震救灾款物账户和登记制度，做到账目清楚、手续完备。不得伪造、变造、私设抗震救灾款物会计账簿或者在非紧急情况下，不登记、不如实登记捐赠款物；不得违反规定填制、取得原始凭证；不得违反规定保管抗震救灾款物原始登记资料，致使其毁损、灭失。违反规定的，对有关责任人员党内给予警告、严重警告或者撤销党内职务处分，行政给予记大过、降级或者撤职处分；情节严重的，党内给予留党察看或者开除党籍处分，行政给予开除处分。

故意毁损、灭失抗震救灾款物原始登记资料及相关账簿的，从重处分。

九、严格禁止并严肃查处隐瞒抗震救灾款物管理使用分配信息，依照规定应当公开而不公开的行为。

各地区各单位要主动公开抗震救灾款物的来源、数量、种类和去向。市、县两级要重点公开抗震救灾款物的管理、使用和分配情况。乡镇要重点公开抗震救灾款物的发放情况。村民委员会、居民委员会要公开发放的对象和原则；公开上级拨来的抗震救灾款物数量；公开得款户、得物户的名单和数量。违反规定的，对有关责任人员党内给予警告或者严重警告处分，行政给予警告、记过或者记大过处分；情节严重的，党内给予撤销党内职务或者留党察看处分，行政给予降级或者撤职处分。

十、严肃查处在抗震救灾款物管理使用中玩忽职守、贻误工作行为。

有关部门和人员在抗震救灾款物管理使用过程中，应当忠于职守、勤勉尽责，不得敷衍塞责、消极懈担对疏于管理，致使抗震救灾款物被贪污、挪用、毁损、灭失或者浪费严重的，对有关责任人员党内给予警告或者严重警告处分，行政给予警告、记过或者记大过处分；情节严重的，党内给予撤销党内职务、留党察看或者开除党籍处分，行政给予降级、撤职或者开除处分。

对因失职渎职影响灾民生活或者造成其他严重后果的，加重或者从重处分。

十一、严肃查处贪污、私分抗震救灾款物行为。

经手管理使用抗震救灾款物应当手续完备、专款专用、专人负责、独立核算、账目清楚。对贪污抗震救灾款物的，党内给予撤销党内职务或者留党察看处分，行政给予降级或者撤职处分；情节严重的，党内给予开除党籍处分，行政给予开除处分。

以集体名义将抗震救灾款物私分给个人的，对有关责任人员党内给予撤销党内职务或者留党察看处分，行政给予降级或者撤职处分；情节严重的，党内给予开除党籍处分，行政给予开除处分。

少数人私分抗震救灾款物的，以贪污论。

十二、有违反抗震救灾款物管理使用有关规定行为的单位，其负有责任的领导人员和直接责任人员，以及有违反抗震救灾款物管理使用有关规定行为的个人，应当承担纪律责任。属于下列人员，按照本规定给予党纪政纪处分：

(一)党员；

(二)行政机关公务员；

(三)法律、法规授权的具有公共事务管理职能的组织中除工勤人员以外的工作人员；

(四)行政机关依法委托的组织中除工勤人员以外的工作人员；

(五)企业、事业单位、社会团体中由行政机关任命的人员；

(六)村民委员会、居民委员会的组成人员。

十三、对违反上述规定的单位和个人，要依法依纪从快、从严查处。涉嫌犯罪的，移送司法机关依法处理。对违反上述规定的案件隐瞒不报、压案不查、包庇袒护的，一经发现，严肃追究有关责任人员的责任。

十四、本规定所称抗震救灾款物，是指各级财政投入、拨付的和社会捐赠的用于抗震救灾的资金、物资。

十五、本规定自发布之日起施行。

本规定发布前，有抗震救灾款物管理使用违法违纪行为，造成严重后果或者恶劣影响的，依照本规定处理。