Chapter one? General rule
Rule number one In order to standardize and strengthen the management of confiscated property, prevent the loss of state property, and protect the legitimate rights and interests of natural persons, legal persons and unincorporated organizations, these measures are formulated in accordance with the Budget Law of the People's Republic of China, the Implementation Measures for the Separation of Penalty Decision from Penalty Collection (the State Council Decree No.235) and other relevant laws and administrative regulations.
Rule number two These Measures shall apply to the transfer, custody, disposal, income payment and budget management of confiscated property.
Rule three. The term "confiscated property" as mentioned in these Measures refers to fines, fines, illegal income, illegal property, confiscated deposits and personal property, including cash, marketable securities, movable property, immovable property and other property rights. Law-enforcement organs have made decisions against natural persons, legal persons and unincorporated organizations according to law.
The term "law enforcement organs" as mentioned in these Measures refers to administrative organs at all levels, supervisory organs, judicial organs, procuratorial organs and institutions and organizations authorized by laws and regulations to manage public affairs.
The term "incomes from fines and confiscations" as mentioned in these Measures refers to cash incomes such as fines and penalties, incomes from the disposal of confiscated property and fruits thereof.
Article 4? The management of confiscated property shall follow the principles of separation of fine decision from fine collection, separation of law enforcement from custody and disposal posts, and separation of confiscated income from financial guarantee.
Article 5? The Ministry of Finance is responsible for formulating the national management system of confiscated property, and guiding and supervising the management of confiscated property in various regions and departments. The relevant central law enforcement organs may, in accordance with these measures, formulate specific implementation measures for the management of confiscated property in this system and guide the management of confiscated property in this system.
Local financial departments at all levels are responsible for formulating the management system of confiscated property, and guiding and supervising the management of confiscated property of all relevant units within their respective administrative areas.
Law enforcement agencies at all levels, government property warehouses and other units are responsible for formulating operational norms for the management of confiscated property in their own units, and fulfilling the main responsibility for the management of confiscated property within the scope of their duties.
Chapter two? Handover and custody
Article 6? Conditional departments and regions can set up government property warehouses to implement centralized management of confiscated materials. If there is no government property warehouse, the confiscated goods shall be managed by law enforcement agencies.
Law enforcement agencies at all levels and government property warehouses use the following confiscated warehouses to store and keep confiscated goods in accordance with the principles of safety, efficiency, convenience and economy:
(a) law enforcement agencies confiscated goods storage warehouse;
(2) government property warehouse;
(3) Choose social warehouses by purchasing services.
Article 7? In areas where government property warehouses are set up, law enforcement organs shall, after the expiration of the administrative penalty decision, confiscation recovery decision, court effective ruling, confiscation judgment or announcement, transfer the confiscated goods and other necessary supporting documents and materials to the government property warehouse within the time limit specified by the finance department at the same level, and file with the finance department.
Article 8? The storage conditions, storage measures and management methods of the confiscated warehouse shall meet the basic safety requirements of fire prevention, waterproof, anti-corrosion, epidemic prevention and anti-theft, and conform to the characteristics of the confiscated goods stored. Security equipment such as video surveillance and burglar alarm should be installed.
Article 9? Law enforcement agencies and government property warehouses shall establish and improve the custody system of confiscated goods, standardize business processes and document management, including:
(a) establish a ledger system, the confiscated materials must be counted and registered, clearly, accurately and comprehensively reflect the main attributes and characteristics of confiscated materials, and completely record the whole process from warehousing to disposal.
(two) the establishment of classified storage system, for different types of confiscated goods, should be classified storage. The confiscated cultural relics, cultural relics, precious metals, jewelry and other valuables shall be recorded and recorded in the whole process of handover, warehousing, storage and safekeeping, and sealed up.
(three) the establishment of a safety system, the implementation of personnel responsibilities, to ensure the proper custody of goods.
(four) the establishment of inventory system, so that the accounts are consistent, and regularly report to the financial sector the management of confiscated materials.
Article 10? Confiscated warehouses shall go through the outbound formalities according to their management responsibilities with written documents or documents approved by law enforcement agencies or government property warehouses, and register the outbound list, which shall be signed by the agent and the consignee to ensure that the outbound list is consistent with the approval documents and the confiscated goods.
Confiscated warehouses shall not hinder the delivery of confiscated materials that meet the delivery regulations and procedures without justifiable reasons.
Article 11? Law enforcement agencies and government property warehouses should use information technology to establish a management information system with clear source and destination, controllable management process and comprehensive supervision.
The management information system of law enforcement agencies and government property warehouses should be gradually connected with the non-tax revenue collection system of the financial department to realize interconnection and information sharing.
Chapter three? Disposal of confiscated property
Article 12? The disposal of confiscated property shall follow the principles of openness, fairness and impartiality, and be classified and disposed of regularly according to law, so as to improve the disposal efficiency, reduce the storage cost and disposal cost and maximize the disposal value.
Thirteenth law enforcement agencies at all levels and government property warehouses shall, in accordance with the laws and regulations and the provisions of the people's government at the same level, dispose of confiscated property in accordance with the provisions of these measures.
Financial departments at all levels shall, jointly with relevant departments, supervise the disposal of confiscated property at the corresponding level and the collection of income, and establish a system for approval and filing of disposal.
The local supervision bureau of the Ministry of Finance shall supervise the disposal of confiscated property and the collection of income by local central budget units.
Article 14 Except as otherwise provided by laws and regulations, articles that are easy to be damaged, lost, deteriorated, difficult to keep or expensive to keep, seasonal commodities and other articles that are not suitable for long-term preservation, vehicles, ships, electronic products and other articles that are prone to mechanical performance degradation and long-term depreciation, and bills of exchange, promissory notes and checks that are about to expire may be disposed of in advance according to law with the consent or application of the obligee and the approval of the person in charge of law enforcement organs; If the obligee is not clear, it may be announced according to law. After the expiration of the announcement, there is still no consent or application from the right holder, which can be disposed of first according to law. The income from pre-disposal shall be managed according to the cash involved.
Article 15 If the confiscated materials are damaged or polluted before disposal, they can be properly cleaned and repaired if it is conducive to speeding up the disposal and the cost of cleaning and repairing is lower than the income from the sale.
Article 16 Confiscated articles obtained by law enforcement organs shall be auctioned in public according to the provisions of the state, except for articles or property rights prohibited by laws and administrative regulations, which shall be disposed of separately according to the provisions of the state. Public auction shall meet the following requirements:
(a) auction activities can take the form of on-site auction, and encourage qualified departments and regions to conduct public auctions through the Internet and public resource trading platforms.
(2) A public auction shall be entrusted to an auctioneer with corresponding auction qualifications, and the auctioneer may choose within the qualified range by shaking the beads, and if necessary, may select multiple auctioneers for joint auction.
(3) If the confiscated goods belong to the national mandatory safety standards or involve the safety of people's lives and property, an inspection and quarantine institution with corresponding qualifications shall be entrusted for inspection and testing; Those that do not meet the safety, hygiene, quality or animal and plant quarantine standards shall not be auctioned publicly.
(four) according to the needs, you can take the "one thing, one shot" auction confiscated items. In the case of public auction, the reserve price of the auction target shall generally be determined. The reserve price is generally determined by reference to the evaluation price made by a price-fixing institution or a qualified asset appraisal institution, or by reference to the market price or through internet inquiry.
(5) For public auction, the reserve price of the second auction shall not be lower than 80% of the reserve price of the last auction. If the number of auctions exceeds three times (inclusive), it can be auctioned without reserve price or transferred to other disposal methods through the Internet platform after being determined by the law enforcement agency in consultation with the financial department at the same level.
Article 17? Confiscated state-stipulated monopoly commodities and other commodities with restricted circulation shall be sold by centralized business units or resold to units that can accept commodities according to regulations.
Article 18? The following confiscated items shall be handed over to the relevant competent authorities for handling:
(1) The cultural relics confiscated according to law shall be handed over to the national or provincial cultural relics administrative departments for collection by state-owned museums, libraries and other cultural relics collection units designated by them or handled in accordance with relevant state regulations. Authorized by the national or provincial cultural relics administrative departments, the municipal or county cultural relics administrative departments or relevant state-owned museums, libraries and other cultural relics collection units may undertake the specific reception of cultural relics.
(two) weapons, ammunition, controlled knives, drugs, toxic substances, gambling equipment, flammable and explosive dangerous goods prohibited from circulation, etc. It shall be handed over to the public security department at the same level or other relevant departments for disposal, or with the consent of the public security department or other relevant departments, it shall be disposed of by the relevant law enforcement organs according to law.
(3) Wild animals and plants and their products confiscated according to law shall be handed over to wildlife protection departments, marine law enforcement departments or relevant protected area management agencies for disposal according to regulations, or handed over to relevant scientific research institutions for scientific research with the consent of relevant competent departments.
(four) other confiscated goods that should be handed over to the relevant competent departments for handling.
Article 19 If the confiscated goods are difficult to sell or the selling cost is greater than the income, and have economic value or other value, the law enforcement organ shall submit them to the financial department at the same level, and with the consent of the financial department at the same level, they may be given to the relevant public welfare units for public welfare undertakings; Those that can continue to be used without donation shall be managed by the financial department at the same level.
Article 20? Obscene, reactionary articles, illegal publications, toxic and harmful food and drugs and their raw materials, articles that endanger national security and other social hazards, and those that should be destroyed according to laws and regulations, shall be destroyed by law enforcement organs.
If it is difficult to sell and has no economic value or other value, it can be destroyed by law enforcement agencies and government property warehouses.
If the items that should be destroyed are harmless or legalized and still have economic value after losing their original functions, they can be sold as waste items by law enforcement agencies and government property warehouses.
Article 21? Articles that have been included in the custody of the confiscated warehouse shall be returned according to law, and the law enforcement agencies and government property warehouses shall handle the refund procedures.
Article 22? Confiscated property and property rights, such as real estate and land use rights, which should be registered according to law, can be confiscated and recovered according to the decision of administrative punishment before sale, and the ownership has been changed by a court's effective ruling or judgment. After the change, it shall be disposed of according to the relevant provisions of these measures.
After the change of ownership, the undertaker may be law enforcement agencies, government property warehouses, financial departments at the same level or other designated institutions, but the undertaker shall not occupy, lease or lend the confiscated property without changing its nature.
Article 23? Confiscated materials can not be directly disposed of in accordance with the provisions of these measures, the law enforcement agencies and the finance departments at the same level and other relevant departments put forward a disposal plan, and report it to the finance department at a higher level for the record.
Chapter four? Confiscation of income
Article 24? Confiscation income belongs to the government non-tax income, which is turned over to the state treasury in full in accordance with the relevant provisions on centralized collection and management of the state treasury and incorporated into the general public budget management.
Article 25? In addition to fines that can be collected on the spot according to law, the law enforcement organ that makes the decision on fines shall be separated from the institution that collects fines.
Article 26? The authority to divide incomes from fines and confiscations between the central government and the provincial government, and the authority to divide incomes from fines and confiscations between governments at all levels below the provincial level shall be determined in accordance with the relevant provisions of the current budget management. Where laws and regulations provide otherwise, such provisions shall prevail.
Article 27? In addition to the following circumstances, incomes from fines and confiscations shall be paid into the state treasury at the same level according to the financial affiliation of law enforcement organs:
(a) the customs, public security, China Marine Police, market supervision and other departments to obtain anti-smuggling confiscated income in full turned over to the central treasury.
(2) The incomes from fines and confiscations of central-level customs (except anti-smuggling), State Administration of Foreign Exchange, State Post, Communication Management, Meteorological Management, Coal Mine Safety Supervision of Emergency Management Department and Maritime Affairs of Ministry of Transport shall be turned over to the central treasury in full. 50% of the incomes from fines and confiscations of institutions below the provincial level shall be turned over to the central treasury and 50% to the local treasury.
(three) the confiscation income of the state tobacco monopoly department shall be turned over to the local treasury in full.
(four) 50% of the confiscated income obtained by the fire rescue department of the emergency management department shall be turned over to the central treasury and 50% to the local treasury.
(5) The incomes from fines and confiscations of major cases jointly investigated and dealt with by the anti-monopoly department of the State Administration of Market Supervision and local anti-monopoly departments or entrusted by local authorities shall be turned over to the central treasury in full.
(6)? The illegal income confiscated and recovered by the supervisory organs of state-owned enterprises and institutions shall be turned over to the central or local state treasury in full in accordance with the affiliation of state-owned enterprises and institutions.
(seven) cases assigned by the central political and legal organs, in accordance with the relevant provisions.
(8) Other circumstances stipulated by the Ministry of Finance.
Article 28? The income from the disposal of confiscated materials can be turned over as confiscated income according to the balance after deducting the direct expenditure from the disposal of confiscated materials; If the government budget has arranged special funds for the disposal of confiscated materials, the direct expenses for the disposal of confiscated materials shall not be deducted.
The direct expenses for dealing with confiscated materials mentioned in the preceding paragraph include quality appraisal, evaluation and necessary repair expenses.
Article 29? Confiscated income shall be turned over to the state treasury in accordance with the following provisions:
(1) The incomes from fines and confiscations obtained by law enforcement organs shall be turned over to the financial special account or the state treasury on the day of acquisition, except for fines collected on the spot and those otherwise provided by the Ministry of Finance;
(2) If law enforcement officers collect fines on the spot according to law, the law enforcement organ shall pay them into the financial special account or the state treasury within 2 working days from the date of receiving the money;
(3) The variable price obtained by entrusting an auction institution to auction confiscated goods shall be paid into the financial special account or the state treasury by the entrusting party within 2 working days from the date of receiving the money.
Article 30? In the government budget revenue, the confiscation income budget is a predictive indicator, and it is not issued as an income task indicator. The funds for handling cases by law enforcement agencies shall be guaranteed by the budget of the government at the corresponding level as a whole, and the budget arrangement of law enforcement agencies shall not be linked to the incomes from fines and confiscations paid by the unit in the current year.
Article 31? Refund of incomes from fines and confiscations such as overpayment and wrong payment according to law shall be handled in accordance with the relevant provisions of the financial department at the corresponding level.
Article 32? Law enforcement agencies shall use the relevant bills of the financial department in accordance with the provisions when managing confiscated property.
Article 33? Those who report and expose all kinds of illegal cases to law enforcement organs shall be rewarded in accordance with the relevant provisions after investigation, and the reward funds shall not be charged from the incomes from fines and confiscations of cases.
Chapter five? supplementary terms
Article 34? Financial departments at all levels, law enforcement agencies, government property warehouses and their staff violate the provisions of these measures in the management and disposal of confiscated property, and abuse their powers, neglect their duties and other violations of law and discipline. , in accordance with the "People's Republic of China (PRC) Supervision Law", "Regulations on Punishment of Financial Violations" and other relevant state regulations, the corresponding responsibilities shall be investigated; If a crime is constituted, criminal responsibility shall be investigated according to law.
Article 35? Property involved in the case detained by law enforcement agencies, and property abandoned or unclaimed by relevant units and individuals to law enforcement agencies; The disciplinary income collected by the party's disciplinary inspection organs according to the party's internal laws and regulations, as well as gifts, cash gifts and other property registered and handed in according to regulations; Liquidated damages for contracts such as procurement and personnel received by the party and government organs; After the party and government organs perform their compensation obligations in accordance with the State Compensation Law, the compensation recovered from the staff members, entrusted organizations or individuals who have committed intentional or gross negligence shall be included in the management of confiscated property. Unless otherwise stipulated by the state.
The disciplinary income collected by the party's disciplinary inspection organs of state-owned enterprises and institutions according to the party's internal laws and regulations, as well as gifts, cash gifts and other property registered and handed in according to regulations, shall be turned over to the central or local state treasury in full according to the affiliation of state-owned enterprises and institutions.
Article 36? The Measures shall be implemented as of 20211.
If the confiscated property that has been formed before the implementation of these measures has not been disposed of, it shall be implemented in accordance with these measures.