Article 1 These Provisions are formulated in order to standardize the economic inspection of enterprises by administrative organs, reduce the burden on enterprises and maintain the order of socialist market economy. Article 2 The term "economic inspection" as mentioned in these Provisions refers to the inspection conducted by administrative organs on the compliance of enterprises' production and business activities with laws and regulations.

The administrative organs mentioned in the preceding paragraph include economic and trade, finance, auditing, price, taxation, industrial and commercial administration, quality and technical supervision, foreign exchange management, statistics and other departments. Article 3 Except as expressly provided by laws and regulations, no administrative organ may conduct economic inspection on enterprises without authorization. Article 4 When conducting economic inspections of enterprises in accordance with laws and regulations, administrative organs shall make overall arrangements, pay attention to efficiency, ensure quality and avoid duplication. Article 5 The administrative organs shall conduct economic inspections on enterprises. An inspection plan should be drawn up in advance. The inspection plan shall include the inspection basis, inspection time, inspection object and inspection items.

The administrative organ shall report the inspection plan to the department designated by the people's government at the same level (hereinafter referred to as the designated department) for the record. The designated department shall make necessary coordination on the inspection plan of the relevant administrative organs, and if it can be merged, it shall be merged; If it can be jointly implemented, the relevant administrative organs shall be organized to jointly implement the inspection.

The administrative organ that implements the vertical management system shall report the inspection plan to the organ at the next higher level for the record when conducting economic inspection on the enterprise. The organ at the next higher level shall make necessary coordination on the inspection plan of the administrative organ at the next lower level, and if it can be merged, it shall be merged. Article 6 The economic inspection of the same enterprise by the same administrative organ shall generally not exceed once a year; Except as otherwise provided by laws, administrative regulations and these Provisions. Article 7 The tax authorities shall conduct tax inspection on enterprises in accordance with the principle of centralized management and unified inspection, and the national tax authorities and local tax authorities shall jointly organize and implement the inspection plan, with overall coordination at the provincial (autonomous region, municipality directly under the Central Government), municipal (state, league) and county (flag) levels. The tax authorities shall not conduct tax inspection on the same enterprise more than twice a year.

The quality and technical supervision organs shall conduct supervision and spot checks on the product quality of the same enterprise, and shall not exceed twice a year unless the quality spot checks are unqualified.

For large state-owned key enterprises that have been sent to special inspector, the State Council, unless otherwise stipulated by laws and administrative regulations, the relevant administrative organs will no longer conduct financial inspections on enterprises. Article 8 When an administrative organ conducts an economic inspection of an enterprise, it shall issue a notice of genuine inspection. The inspection notice shall include the following contents:

(1) The legal and regulatory basis for inspection;

(2) inspection contents;

(3) Time limit for inspection;

(four) the personnel who carry out the inspection and their responsible persons. Article 9 After the economic inspection of an enterprise is completed, the administrative organ shall promptly submit an objective, true and clear inspection report and report it to the designated department or the superior department for the record. The designated department or the superior department shall, according to the situation, send a copy of the inspection report to the relevant administrative organ.

If the inspection report of the administrative organ on the enterprise can meet the needs of other administrative organs to perform their duties, other administrative organs shall make use of it to avoid repeated inspections. Article 10 Administrative organs shall not charge any fees for economic inspection of enterprises, nor shall they transfer the inspection fees to enterprises in any form, except for the fees prescribed by laws, regulations, the State Council, the Ministry of Finance, the State Planning Commission and the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. Article 11 When conducting an economic inspection of an enterprise, the staff of an administrative organ shall not accept any gifts, remuneration and welfare benefits from the inspected enterprise, shall not reimburse any expenses from the inspected enterprise, shall not participate in banquets, entertainment, tourism and other activities provided by the inspected enterprise, and shall not seek benefits for themselves, relatives or others through inspection. Twelfth administrative organs have one of the following acts, the directly responsible person in charge and other directly responsible personnel shall be given administrative sanctions according to law:

(a) without inspection notice, economic inspection of enterprises without authorization;

(2) The economic inspection of the same enterprise by the same administrative organ exceeds the prescribed number of times within one year;

(3) illegally collecting fees from the inspected enterprise or transferring the inspection fees to the enterprise. Article 13 Any functionary of an administrative organ who commits any of the following acts shall be given an administrative sanction of warning or even dismissal according to law:

(a) in violation of regulations, without authorization to the enterprise for economic inspection;

(2) Accepting gifts, remuneration and welfare benefits from the inspected enterprise;

(3) Reimbursement of expenses in the inspected enterprise;

(four) to participate in banquets, entertainment, tourism and other activities provided by the inspected enterprises;

(5) Seeking benefits for oneself, relatives or others through inspection.

Articles, remuneration and welfare of the inspected enterprise accepted by the staff of the administrative organ mentioned in the preceding paragraph; Confiscate, recover or order restitution according to law; The expenses reimbursed by the inspected enterprise or participating in banquets, entertainment and tourism activities provided by the inspected enterprise shall be ordered to make restitution or pay related expenses by themselves. Fourteenth in violation of the provisions of the economic inspection of enterprises, enterprises have the right to resist, any unit or individual has the right to report to the supervision and other relevant departments. The department that receives the report shall be responsible for confidentiality and timely handling. Fifteenth staff members of administrative organs to retaliate against informants, which constitutes a crime, shall be investigated for criminal responsibility according to law; If it does not constitute a crime, it shall be given administrative sanctions according to law.