Confiscation income includes fines imposed by law enforcement agencies and income from confiscation, confiscated goods and unreturned stolen goods.
The financial department of the people's government at or above the county level shall be responsible for the bill management and financial settlement of the confiscated income of the law enforcement organs at the same level. Article 5 The financial departments at all levels shall guarantee the necessary funds for handling cases of law enforcement agencies, and manage the incomes from fines and confiscations of law enforcement agencies and the subsidies for handling cases according to the principle of "two lines of revenue and expenditure". Chapter II Implementation of Confiscation Punishment Article 6 The implementation of confiscation punishment must be carried out in accordance with the provisions of laws, administrative regulations, local regulations and rules formulated in accordance with laws, administrative regulations and local regulations. If there are no provisions in laws, administrative regulations, local regulations and rules, law enforcement organs and their staff shall not implement confiscation. Other normative documents shall not set fines and penalties. Seventh administrative law enforcement organs to implement fines and confiscation, must issue a penalty decision and confiscation of bills.
The written decision on punishment shall specify: the basic information of the punished object, the illegal facts, the basis of punishment, the amount of fines and confiscations, the time limit for execution, the time limit for applying for reconsideration or bringing an administrative lawsuit on punishment, the name, seal and date of the law enforcement organ. Eighth law enforcement officers to implement punishment on the spot, must issue a unified system, numbered and signed by the penalty enforcement officers. If a fine receipt is not issued, the party concerned has the right to refuse to pay the fine. Ninth law enforcement officers to implement the penalty of confiscation, must hold the certificate issued by the state or province to perform official duties, and shall not be punished without a license. Tenth law enforcement agencies shall not issue confiscation income indicators, and shall not implement confiscation in disguised form by collecting deposits and mortgage payments. Chapter III Management of Confiscated Bills Article 11 When executing the penalty of confiscation, law enforcement agencies must use confiscated bills and vouchers uniformly issued or approved by the Provincial Department of Finance and registered for the record, and other receipts are prohibited. Twelfth financial departments at all levels should establish and improve the system of collecting, using, invalidating and keeping bills, and strictly manage them to plug loopholes. Thirteenth financial and auditing departments at all levels should check and audit the use of bills confiscated by law enforcement agencies. Chapter IV Management of Confiscated Income Article 14 Law enforcement agencies shall set up financial account books of confiscated income, and establish a reconciliation system for custody, transfer and settlement of confiscated income. The financial department is responsible for the settlement of confiscated income, and it is reflected in the local financial final accounts. Fifteenth law enforcement agencies in the confiscation, seizure, sealing up property, should make a list, indicating the name, type, specification, quantity and integrity of the property, signed or sealed by the undertaker and the parties. The list shall be held by the law enforcement agency and the parties respectively.
When the parties return the sealed-up or distrained property, they shall check and accept the vouchers. If the seized property is lost or damaged, the law enforcement organ shall be responsible for compensation. Article 16 Law enforcement agencies may auction items that are not easy to preserve but are temporarily seized or sealed up before the case is closed, and the price after the auction change shall be temporarily saved until the case is closed. Seventeenth law enforcement agencies should deal with confiscated property according to the following provisions:
(1) Valuable securities such as gold, silver, foreign currency, treasury bills, bonds and stocks shall be purchased, exchanged and cashed by financial securities institutions engaged in gold, silver, foreign exchange and securities business;
(2) Handicrafts (including ornaments and utensils), antiques and cultural relics made of gold, silver and jewels. , which should be collected by the state, shall be transferred to the relevant departments for collection after appraisal and evaluation by the special management department; If there is no collection value, it can be auctioned;
(3) Directed auction of tobacco monopoly commodities and other franchised commodities;
(four) grain and oil and fresh perishable commodities, commissioned by the local agricultural and sideline products wholesale market or bazaars for sale or auction;
(five) wild animals and plants protected by laws and regulations, according to the provisions of laws and regulations;
(6) bulk commodities and important means of production. , by the right to operate institutions auction or acquisition;
(seven) weapons and ammunition, inflammable and explosive goods, drugs and other contraband, by the collection organ in accordance with the relevant provisions of the state;
(eight) fake and shoddy goods, which have been identified as useful, shall be purchased by the relevant departments; Those that are of no use value shall be destroyed. Eighteenth auction items should be evaluated by the price department after the auction. It is strictly forbidden for any organ or individual to deal with the confiscated materials by means of exchange, private distribution, price reduction and internal purchase.
The financial, auditing and price departments shall exercise necessary supervision over the auction activities of confiscated materials. Article 19 People's courts, people's procuratorates, public security organs and other administrative law enforcement organs directly investigate and deal with the confiscated goods and materials closed, and recover the stolen money and goods that should be turned over to the state treasury, and the investigation organs will turn them over to the state treasury.
The public security organs, people's procuratorates and administrative law enforcement organs shall turn over the stolen money and goods transferred from cases decided by the people's courts according to law to the state treasury in accordance with the relevant provisions of the state.