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盐城市人民政府关于印发《盐城市政府公共工程审计监督办法》的通知

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盐城市人民政府关于印发《盐城市政府公共工程审计监督办法》的通知

江苏省盐城市人民政府


盐城市人民政府关于印发《盐城市政府公共工程审计监督办法》的通知

盐政发[2004]253号


各县(市、区)人民政府,市开发区管委会,市各委、办、局,市各直属单位:
现将《盐城市政府公共工程审计监督办法》印发给你们,请结合实际,认真贯彻执行。


盐城市人民政府

二〇〇四年十二月二十一日


盐城市政府公共工程审计监督办法

第一章总则
第一条为加强对政府公共工程的审计监督,促进管理规范化,提高投资效益,根据《中华人民共和国审计法》、《中华人民共和国审计法实施条例》、《江苏省国家建设项目审计监督办法》等有关法律、法规、规章的规定,结合本市实际,制定本办法。
第二条本办法所称政府公共工程,是指以政府投资或者融资为主的建设项目。主要包括使用财政性资金、各项政府专项资金(基金)、政府统一借贷资金、政府批准收费筹集的资金、行政事业单位自筹资金及国有独资(控股)公司投入资金等实施的公共工程。
本办法所称的政府重点公共工程,是指投资额大、对全市经济和社会发展影响大,纳入政府当年重点工程建设计划的建设项目。
第三条市、县(市、区)审计局(以下称审计机关)依照法律、法规、规章和本办法规定,对本级政府公共工程开工前准备情况、预(概)算执行情况和竣工决算实施审计监督。与政府公共工程直接有关的建设、勘察、设计、施工、监理、采购等单位的财务收支,应当接受审计机关的审计监督。
第四条审计机关对政府重点公共工程实行竣工决算必审制度。
审计机关审计力量不够时,可聘请具有与审计事项相关专业知识和技能的人员参与审计。
对政府重点公共工程以外的其他公共工程,审计机关可根据实际情况进行抽审。
第五条财政部门依法对政府公共工程的概算、预算、决算进行审查,并对建设项目财务决算进行审批。
财政部门应当及时将政府公共工程的建设资金拨付情况及概(预、决)算的审查结果及时通报审计机关。
财政部门和审计机关对政府公共工程进行监督时,应当相互支持、相互配合,形成合力,避免不必要的重复。
项目审批部门应当及时将本地当年政府公共工程计划和各个工程项目的批复抄送审计机关。
其他与政府公共工程有关的政府职能部门和单位应当在各自的职责范围内协助审计机关开展审计监督工作。
第六条政府重点公共工程建设单位应当依法建立内部审计和内部财务管理制度,对政府重点公共工程全过程履行内部监督职能,并应当及时将内部审计结果报送审计机关,依法接受审计机关对其审计业务质量的检查和评估。
第七条政府重点公共工程和已列入审计机关审计工作计划的其他公共工程的建设单位在签定承发包合同时,应明确要依法接受审计、以审计结果作为价款结算依据,并将合同书副本送审计机关备案。项目竣工后结算价款时,建设单位应当先进行内部审核,并预留内部审核后总价20%以上的工程款,待实施竣工决算审计后结清。
凡由审计机关对政府公共工程竣工决算审计出具的审计报告和作出的审计决定,作为建设单位和施工等单位工程结账依据,并作为财政部门办理项目竣工财务决算审批和国有资产核定的依据。
第二章审计内容
第八条对政府公共工程前期准备阶段审计的内容 :
(一)基本建设程序执行情况及设计规模、投资概算情况;
(二)建设资金来源渠道的真实性、合法性,已到位资金的真实性和项目前期资金使用的合法性、合规性;
(三)法律、法规、规章规定需要审计的其他事项。
第九条对政府公共工程预(概)算执行情况审计的主要内容:
(一)项目管理中执行项目法人责任制、招投标制、工程监理制、合同管理制等制度和其他基本建设规定的情况;
(二)预(概)算执行及调整的真实性、合法性、合规性;设计内容变更和变更程序的合法性、合规性;
(三)建设成本的真实性、合法性、经济性;与项目相关的其他财务收支核算的真实性、合法性;
(四)项目资金到位及管理、使用的真实性、合法性、效益性;
(五)项目各种税费计提和缴纳的真实性、合法性、合规性;
(六)有关内部控制制度的建立和落实情况,各个建设环节管理的真实性、合法性、效益性;
(七)与政府公共工程直接有关的收费和其他财务收支事项的真实性、合法性;
(八)法律、法规、规章规定需要审计监督的其他事项。
第十条政府公共工程竣工决算审计的主要内容:
(一)项目竣工决算财务报表和说明书以及竣工决算财务报表编制依据的真实性、合法性;
(二)项目建设规模及总投资控制情况;
(三)项目建筑安装工程核算、设备投资核算、待摊投资的列支内容和分摊及其他投资列支的真实性、合法性;
(四)建设资金到账情况和未到账资金对该项目产生的影响程度;
(五) 项目施工与工程价款结算的真实性、合法性;
(六)交付使用的资产及其手续的真实性、合法性、完整性;
(七)建设项目收入的来源、分配、上缴和留成使用情况的真实性、合法性;
(八)尾工工程未完工程量和资金预留情况的真实性、合法性;
(九)法律、法规、规章规定需要审计监督的其他事项。竣工决算审计时,可以根据需要对其投资效益进行评价。
第十一条对未实施预(概)算执行情况审计的政府公共工程,竣工决算审计时应包括本办法第九条规定的内容。
第三章审计程序
第十二条审计机关应当根据法律、法规、规章的规定和本级人民政府及上级审计机关的要求,商财政、计划部门制定政府公共工程审计计划,共同确定年度审计工作重点。
第十三条已列入审计计划的重点公共工程的建设单位,应当在项目初步验收(交工验收)结束后90天内向审计机关报审竣工决算,报审时,竣工决算资料必须完整齐全。审计机关对具备审计条件的审计事项应按规定及时组织实施审计。
第十四条审计机关在实施审计前,应选派审计人员组成审计组,并在实施审计3日前,向被审计单位送达审计通知书,被审计单位应当配合审计机关的工作,并提供必要的工作条件。
第十五条审计机关派出的审计组实施审计时,被审计单位应当提供下列资料,并对所提供资料的真实性、完整性负责。
(一)项目批准建设的有关文件、设计文件、招投标文件、历次调整预(概)算的文件;
(二) 竣工初步验收报告和建设单位审核签章后的工程决算资料;
(三)承包合同及工程结算资料,建设单位自行采购设备、主要材料合同、清单及出入库资料,重大设计变更资料,重要部位隐蔽监理验收资料等;
(四)自项目建设之日工程进度报表和财务报表、工程决算报表,以及工程建设财务收支等有关资料;
(五)财务、材料物资结算资料及债权、债务对账签证资料;
(六)建设主管部门、财政等部门依法作出的审查结论;
(七)审计实施前单位自查表,以及审计机关要求提供的与项目投资活动有关的其他各项资料。
第十六条审计人员通过审查工程预、决算资料和财务会计资料,检查有关财产物资,查阅与审计事项有关的文件资料,向有关单位和个人调查等方式进行审计,并取得审计证明材料,有关单位和个人应当及时核对签名或者盖章;不能取得提供者签名或者盖章的,审计人员应当注明原因。
第十七条审计组向审计机关提交审计报告前,应当征求被审计单位对审计报告的意见。被审计单位应当自收到审计报告之日起10日内提出书面意见;自接到审计报告之日起10日内未提出书面意见的,视同无异议。
第十八条审计机关应当根据审计结果依法出具审计报告;依法需要进行处理、处罚的,在法定职权范围内出具审计决定书;依法应当由其他有关部门纠正、处理、处罚或者追究有关责任人员行政责任、刑事责任的,应当出具审计移送处理书。审计报告和审计决定应同时抄送项目审批部门和财政部门。
对审计机关依法作出的审计决定,建设、施工以及其他与项目建设有关的被审计单位必须执行;财政、项目建设主管部门应当配合审计机关落实审计决定。
审计机关应当在规定的期限内检查审计决定的执行情况。被审计单位未按规定期限和要求执行审计决定的,审计机关应当责令执行,仍不执行的,依法申请人民法院强制执行。
第十九条审计机关应当向本级人民政府报告重点公共工程审计结果,并可以依照审计署公布审计结果试行办法的有关规定向社会公布审计结果。
第二十条社会中介机构在接受财政部门委托审核工程项目时,其程序应按国家有关规定和行业规范操作,应当接受审计、财政等有关部门的检查监督,并如实提供相关资料。
第四章 法律责任
第二十一条政府公共工程应当办理竣工决算审计。建设单位如在规定期限内未申请办理竣工决算审计的,审计机关可视情节依法进行处理。
第二十二条建设单位违反国家审计法律、法规规定,拒绝或者拖延提供与审计事项有关资料,或者拒绝、阻碍检查的,由审计机关责令其改正,可以给予通报批评或警告。拒不改正的,依据《中华人民共和国审计法实施条例》第49条的规定处理。
依照前款规定追究责任后,被审计单位仍须接受审计机关的审计监督。
第二十三条对建设单位违反有关项目批准文件规定,擅自要求设计单位扩大建设规模、提高建设标准而增加的概算投资,应由建设单位报原审批部门重新审查批准;未经批准而扩大建设规模、提高建设标准而增加概算投资的,应当停止建设,并由审计机关对建设单位处以超投资部分5%以下的罚款,罚款由建设单位以自有资金支付。审计机关可以建议有关主管部门依法追究其责任。
第二十四条对建设单位改变建设资金用途,转移、侵占和挪用的建设资金,审计机关有权予以制止,责令有关单位限期收回,并建议依法追究有关人员的责任;构成犯罪的,应移交司法机关依法追究其刑事责任。
竣工决算审计中发现的多计或少计的工程款项,审计机关应责令有关单位予以调整。对建设单位已签证认同多付的工程价款,应予以收缴。
第二十五条应计、应缴而未计缴的各种税费,审计机关应督促责任单位补计、补缴,并按有关法律、法规规定进行处理。
第二十六条有虚报投资完成、虚列建设成本、隐匿结余资金行为的,应按国家有关规定和现行会计制度予以纠正;情节严重的,建议主管部门对有关责任人员给予行政处分。
第二十七条施工、监理等单位拒绝提供或拖延提供与项目有关的工程资料、监理资料、财务资料,拒绝配合审计,以及审计发现其出借、转让资质、转包肢解工程、弄虚作假等违法违规行为的,审计机关除依法进行处理、处罚外,应同时向有关部门通报和移送相关情况,有关部门应根据审计移送处理书及时作出相应处理,并反馈审计机关。
建设主管部门要将审计机关通报和移送的违法违规问题记入相关单位的《信用管理手册》,并在其资质年检上报审核时据实反映。
招投标管理部门对审计机关通报和移送有关单位违法违规问题要形成档案,并作为其参与其他工程项目投标时资格审查的依据。
审计机关对向有关部门移送的违法违规问题的处理情况,要实行跟踪监督。
第二十八条法律、行政法规对被审计单位违反国家规定的财务收支行为另有处理、处罚规定的,从其规定。
第二十九条审计机关审计时,发现社会中介机构存有违法行为的,依法责令改正;有违反国家规定的执业行为的,移送有关主管部门依法予以处理、处罚。
第三十条审计人员滥用职权、徇私舞弊、玩忽职守,不构成犯罪的,给予行政处分;构成犯罪的,依法追究其刑事责任。
第三十一条被审计单位对审计决定不服的,应当先向上一级审计机关或者本级人民政府申请行政复议;对行政复议决定不服的,可以依法向人民法院提起行政诉讼。
第五章附则
第三十二条使用社会捐赠性资金实施的公共工程,参照本办法进行审计监督。
第三十三条本办法自2005年1月1日起施行。1998年4月4日《盐城人民政府关于印发<盐城市建设项目竣工决算审计监督办法>的通知》同时废止。
第三十四条本办法由盐城市审计局负责解释。

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中华人民共和国统计法实施细则(附英文)

国家统计局


中华人民共和国统计法实施细则(附英文)
国家统计局


一九八七年一月十九日国务院批准

第一章 总 则
第一条 根据《中华人民共和国统计法》(以下简称《统计法》)的规定,制定本实施细则。
第二条 《统计法》所指的统计,是国民经济和社会发展情况的统计。其主要内容包括:人口和劳动力统计;国民财富统计;农、林、牧、渔、水利业统计;工业统计;地质普查和勘探业统计;建筑业统计;交通运输、邮电通讯业统计;商业、公共饮食业、物资供销和仓储业统计;房
地产管理、公用事业、居民服务和咨询服务业统计;卫生、体育和社会福利事业统计;教育、文化艺术和广播电影电视事业统计;科学研究和综合技术服务事业统计;金融、保险业统计;财政和财务统计;物价统计;国民经济综合平衡统计;固定资产投资统计;人民生活统计;政治、法律
和民政统计等。
第三条 国家机关、社会团体、企业事业组织和城乡各种个体经营户以及各种联合经济组织,在中国境内的外资、中外合资和中外合作经营的企业事业组织,港澳和台湾同胞、华侨在中国境内举办的独资、合资或合作经营的企业事业组织,我国在港澳地区及国外举办的独资、合资或者
合作经营的企业事业组织,都必须依照统计法和本实施细则规定,提供统计资料,不得虚报、瞒报、拒报、迟报,不得伪造、篡改。基层群众性自治组织和公民,有义务如实提供国家统计调查所需要的情况。
第四条 国家有计划地用现代信息技术装备各级人民政府统计机构,建立健全国家统计信息自动化系统。国务院各主管部门根据工作需要,有计划地用现代信息技术装备本部门及其管辖系统的统计机构。
第五条 各级统计机构和统计人员必须建立统计工作责任制,建立考核制度和奖惩制度,不断提高工作质量和工作效率。同时,依法独立行使以下职权:一、统计调查权——调查、搜集有关资料,召开有关调查会议,检查与统计资料有关的各种原始记录和凭证。被调查单位、人员必须
提供真实资料和情况,不得拒报、虚报和瞒报;二、统计报告权——将统计调查所得资料和情况加以整理、分析,向上级领导机关和有关部门提出统计报告。任何单位、个人不得阻挠和扣压统计报告,不得篡改统计资料;三、统计监督权——根据统计调查和统计分析,对国民经济和社会发
展情况进行统计监督,检查国家政策和计划的实施,考核经济效益、社会效益和工作成绩,检查和揭露存在的问题,检查虚报、瞒报统计资料的行为,提出改进工作的建议。有关部门对统计机构、统计人员反映、揭露的问题和提出的建议应当及时处理,作出答复。
第六条 地方各级人民政府、各主管部门、各企业事业组织,应当根据国家统计任务和本地方、本部门、本单位的需要,加强对统计工作的领导和监督:一、领导和支持统计机构、统计人员和其他有关人员执行统计法规和统计制度,准确、及时地完成统计工作任务,加强统计工作现代
化建设;二、吸收和组织统计人员参与讨论有关政策和计划、研究经济和社会发展问题的会议,发挥统计的服务和监督作用;三、根据国家统一部署,组织实施重大的国情国力普查;四、按照规定审批统计调查计划,切实解决经批准的统计调查所需的人员和经费。
第七条 国家统计局和县级以上地方人民政府统计机构是国家贯彻并监督执行统计法规的机关,负责检查统计法规的实施,维护统计机构和统计人员的合法职权,同违反统计法规的行为作斗争。

第二章 统计调查计划和统计制度
第八条 县级以上人民政府统计机构和主管部门按以下三类情况分别建立统计制度,制订统计调查计划,按规定经审查机关批准后贯彻实施。一、国家统计调查,是指全国性基本情况的统计调查,包括由国家统计局单独拟订的和由国家统计局与国务院有关部门共同拟订的调查项目。国
家统计调查计划中,新的、重大的调查项目,由国家统计局报国务院审批;经常性的、一般性的调查项目,国务院授权国家统计局审批。各地方、各部门、各单位必须严格按照国家统计调查方案实施。国家一般每十年进行一次重大国情国力(人口、工业、农业、建筑业、服务行业等)普查
。在两次普查中间进行一次人口状况的简易普查。二、部门统计调查,是指各部门的专业性统计调查。部门统计调查计划及其调查方案,由主管部门的统计机构组织本部门各有关职能机构拟订统计,其中调查对象属于本部门管辖系统内的,由本部门领导人审批,报国家统计局或者同级地方
人民政府统计机构备案;调查对象属于本部门管辖系统外的,报国家统计局或者同级地方人民政府统计机构审批,其中重要的,报国务院或者同级地方人民政府审批。各部门统计调查管辖系统的划分办法,由国家统计局商同国务院各主管部门提出,报国务院批准实施。三、地方统计调查,
是指地方人民政府所需要的地方性的统计调查。地方统计调查计划及其调查方案的报批办法由省、自治区、直辖市人民政府统计局规定,报国家统计局备案。
第九条 部门统计调查和地方统计调查不得与国家统计调查相重复、矛盾。国家统计调查与部门统计调查、地方统计调查的分工,由国家统计局同国务院各主管部门和省、自治区、直辖市人民政府统计局具体商定。
第十条 各级人民政府的综合协调部门所需的统计资料,一般应当从同级人民政府统计机构和主管部门搜集;如果确实需要直接进行统计调查时,应当作出统计调查计划和调查方案,依照《统计法》和本实施细则规定,经审批后实施。
第十一条 统计调查计划按统计调查项目编制。统计调查项目,是指某一时期为某一调查目的而组织的一项统计调查。每一调查项目的计划必须列明:项目名称、调查机关、调查目的、调查范围、调查对象、调查方式、调查时间、调查的主要内容。制定统计调查计划,必须同时制定每
个统计调查项目的调查方案。统计调查方案包括:一、供调查对象填报用的统计调查表及说明书;二、供整理上报用的统计综合表及说明书;三、统计调查所需人员和经费及其来源。
第十二条 各级人民政府统计机构、各主管部门统计机构对送审的统计调查计划及其调查方案的必要性、可行性、科学性进行严格审查,不符合本实施细则规定的,应当退回修改或者不予批准。在制订和审查统计调查方案时,应当贯彻以下原则:一、在已经批准实施的各种统计调查中
能搜集到资料的,不得重复调查;二、抽样调查、重点调查、典型调查或者行政登记可满足需要的,不得制发全面统计调查表;一次性调查即可满足需要的,不得进行经常性统计;按年统计即可满足需要的,不得按季统计;按季统计即可满足需要的,不得按月统计;月以下的进度统计必须
从严控制;三、颁发新的统计调查方案,必须先行试点或者征求有关地方、部门和基层单位的意见,进行可行性论证,保证切实可行,注重调查效益;四、统计调查所需的人员和经费应当有保证。
第十三条 按规定程序批准的统计调查方案,必须在调查表的右上角标明制表机关名称、表号、批准或者备案机关名称及其批准文号。被调查的单位、人员,应当准确、及时、无偿地按调查方案填报。未标明上述字样的统计调查表(包括以搜集统计数字为主的调查提纲)是非法报表,
任何单位或者个人有权拒绝填报,各级人民政府统计机构有权废止。
第十四条 统计调查方案所规定的指标涵义、调查范围、计算方法、分类目录、调查表式、统计编码等,未经制定该统计调查方案的机关同意,任何单位和个人,不得修改。

第三章 统计资料的管理和公布
第十五条 各地方、各部门、各单位应当健全统计资料的审核制度,保障统计资料的准确性和及时性。各部门、各企业事业组织提供的统计资料,由本部门、本单位领导人或者统计负责人审核、签署或者盖章后上报。有关财务统计资料由财务会计机构或者会计人员负责提供,并经财务
会计负责人审核盖章。各级人民政府统计机构和乡、镇统计员提供的统计资料,由人民政府统计机构负责人或者乡、镇统计员审核、签署或者盖章后上报。各地方、各部门、各单位的领导人对统计机构和统计人员依照《统计法》和统计制度提供的统计资料不得修改;如果认为统计资料不实
,应当责成统计机构、统计人员和有关人员核实订正。统计机构、统计人员提供的统计资料如果上报期限已到,可先行上报并加说明,核实后确有错误,应当在上级规定的期限内订正。
第十六条 各级领导机关制定政策、计划,检查政策、计划执行情况,考核经济效益、社会效益和工作成绩,进行奖励和惩罚等如需要使用统计资料时,必须依照《统计法》第十二条规定,以各该统计机构或者统计负责人签署或盖章的统计资料为准。
第十七条 各级人民政府统计机构必须做好统计信息咨询服务工作,充分利用可以公开的社会经济信息为社会公众服务。符合国家有关规定,在《统计法》和统计制度规定之外提供的统计信息咨询,实行有偿服务,具体办法由国家统计局会同国家物价局制定。
第十八条 各地方、各部门、各单位必须贯彻执行国家统计局制定的《统计资料保密管理办法》,加强统计资料的统一管理。
第十九条 各地方、各部门、各单位必须建立统计资料档案制度,按照国家档案局有关规定妥善保管、调用和移交。

第四章 统计机构和统计人员
第二十条 国家统计局的职责是:一、依照国家法律、政策和计划,制定统计工作的规章,制订统计工作现代化规划和国家统计调查计划,组织领导和协调全国统计工作,检查监督统计法规的实施;二、健全国民经济核算制度和统计指标体系,制定全国统一的基本统计报表制度;制定

或者与有关部门共同制定国家统计标准,审定部门统计标准;三、在国务院统一领导下,会同有关部门组织重视的国情国力普查,组织协调全国城市和农村社会经济抽样调查;四、根据国家决定政策、制定计划、进行管理的需要,搜集、整理、提供全国性的基本统计资料,并对国民经济和
社会发展情况进行统计分析、统计预测和统计监督;五、审查国务院各部门的统计调查计划及其调查方案,管理国务院各部门颁发的统计调查表;六、检查、审定、管理、公布、出版全国性的基本统计资料,定期发布全国国民经济和社会发展的统计公报;七、统一领导和管理全国城市和农
村社会经济抽样调查队;八、组织指导全国统计科学研究、统计教育、统计干部培训和统计书刊出版工作;九、开展统计工作和统计科学的国际交流。
第二十一条 县级(含县和市辖区)以上的地方各级人民政府统计机构的职责是:一、完成国家统计调查任务,执行国家统计标准,贯彻全国统一的基本统计报表制度;二、制订本地区的统计工作现代化规划和地方统计调查计划及其调查方案,统一领导和协调本地区内包括中央和地方
单位的统计工作,检查监督统计法规的实施;三、根据本地区决定政策、制定计划、进行管理的需要,搜集、整理、提供基本统计资料,并对本地区国民经济和社会发展的基本情况进行统计分析、统计预测和统计监督;四、审查本地区各部门的统计调查计划及其调查方案,管理本地区各部
门制发的统计调查表;五、按照规定,检查、审定、管理、公布、出版本地区的基本统计资料,省、自治区、直辖市人民政府统计局定期发布本地区国民经济和社会发展的统计公报;市、县人民政府统计机构,按同级人民政府决定,发表统计公报;六、统一管理本地区城市和农村社会经济
抽样调查队;七、组织指导本地区各部门、各单位加强统计基础工作建设;加强统计教育、统计干部培训以及统计科学研究工作,对本地区人民政府统计机构干部和乡、镇统计员进行考核与奖励。地方各级人民政府统计机构受同级人民政府和上级人民政府统计机构的双重领导,在统计业务
上以上级人民政府统计机构的领导为主。
第二十二条 乡、镇统计员执行乡、镇综合统计的职能,其职责是:一、完成国家统计调查和地方统计调查任务,执行国家统计标准,贯彻全国统一的基本统计报表制度,贯彻并检查监督统计法规的实施;二、按照规定,搜集、整理、分析、提供和管理本乡、镇的基本统计资料;三、
组织指导本乡、镇各有关部门、人员加强农村统计基础工作建设,健全本乡、镇的统计台账制度和统计档案制度,组织乡、镇以下的统计业务工作。各省、自治区、直辖市或者市、县人民政府根据《统计法》的规定以及统计工作的需要设置乡、镇统计员,建立健全乡、镇统计信息网络。乡
、镇统计员和乡、镇统计信息网络在统计业务上受县人民政府统计机构领导。乡、镇以下的行政村的统计工作,由村民委员会指定专人负责,他们在统计业务上受乡、镇统计员领导。
第二十三条 各级人民政府主管部门的统计机构或统计负责人执行本部门综合统计的职能,其职责是:一、组织指导、综合协调本部门各职能机构(包括生产、供销、基建、劳动人事、财务会计等机构)的统计工作,并共同完成国家统计调查、部门统计调查和地方统计调查任务,贯彻
并检查监督统计法规的实施;二、制订本部门的统计工作现代化规划和本部门统计调查计划及其调查方案,组织指导本部门及其管辖系统内企业事业组织的统计工作。加强统计队伍和统计基础工作建设;三、按照规定,向上级领导机关和同级人民政府统计机构报送和提供本部门的基本统计
资料,会同计划和其它有关职能机构对本部门执行政策、计划的情况,经营管理的效益,进行统计分析、统计预测和统计监督;四、管理本部门制发的统计调查表和基本统计资料;五、会同本部门的人事教育机构,组织指导本部门的统计教育、统计干部培训;进行本部门统计人员的考核与
奖励;加强本部门统计科学研究工作。各级人民政府主管部门统计机构的设置,应根据实际需要,本着精简、效能的原则,按照《统计法》的规定执行。
第二十四条 各级人民政府统计机构和各主管部门根据工作任务的需要,可以在不突破编制的原则下设置统计检查机构或者统计检查员。统计检查机构和统计检查员的职责是:一、定期深入检查统计法规和统计制度的实施情况,揭发、检举或者处理违反统计法规的行为;二、对违反统
计法规的人员或单位,提出处罚意见,构成犯罪的,由司法机关追究刑事责任;三、对符合本实施细则第三十条规定的人员或者集体,提出表扬和奖励的建议。统计检查机构和统计检查员在规定的职责范围内行使统计检查权力。统计检查员由各级人民政府统计机构或者各主管部门委任,并
发给《统计检查员证书》。《统计检查员证书》由国家统计局统一印制。统计检查员在执行任务时,有权发出《统计检查查询书》。被检查单位的领导人及有关责任人员应当负责按期据实答复;拒绝答复的,以拒报论处。
第二十五条 企业事业组织的统计机构或者统计负责人执行本单位综合统计的职能,其职责是:一、组织指导、综合协调本单位各职能机构和下属机构的统计工作,并共同完成国家统计调查、部门统计调查和地方统计调查任务,制定、实施本单位的统计工作计划和统计制度,贯彻并检
查监督统计法规的实施;二、按照规定,向主管部门和所在地人民政府统计机构、乡镇统计员报送和提供统计资料,对本单位计划的执行情况、经营管理的效益,进行统计分析和统计监督;三、管理本单位的统计调查表和基本统计资料;四、会同有关职能机构完善计量、检测制度,健全原
始记录、统计台账和核算制度。企业事业组织的统计机构或者统计负责人在统计业务上受所在地人民政府统计机构或者乡镇统计员的指导。中小型企业事业组织不单设统计人员的,可以指定有关人员专门负责统计工作。
第二十六条 统计负责人,是指代表本部门或者本单位履行《统计法》规定职责的行政责任人员。不设统计机构的,一般应由具备相当统计专业职务条件的人员担任统计负责人。
第二十七条 各地方、各部门、各企业事业组织,应当根据国家规定和工作需要设置统计专业职务。
第二十八条 具有统计专业职务的人员的调动,应当分别征求本地区、本部门、本单位统计机构或者统计负责人的意见。对其中具有中级以上专业职务的人员的调动应当征得上级统计机构同意。地方各级人民政府统计机构主要负责人的调动,应当征得上一级人民政府统计机构的同意。

乡镇统计员的调动应当征得县人民政府统计机构的同意。各主管部门和企业事业组织统计负责人的调动,应征求上级主管部门和当地人民政府统计机构的意见。
第二十九条 各级统计机构新增加和补充的统计人员一般应当在大学本科、专科和中专毕业生中选调;如需从高中毕业生中招收,应当经过考试,择优录用。现有专业统计人员不具备统计专业知识的,由主管的统计机构组织培训,进行考试或者考核,并将结果报人事部门;对不合格者
应当降职使用或者调离专业统计岗位。统计人员调动工作或者离职,应当有能够担当规定职责的人员接管,并须办清交接手续。

第五章 奖励与惩罚
第三十条 各级人民政府统计机构、各主管部门、各企业事业组织,应当依照国家或者企业事业组织的规定,对有下列表现之一的统计人员或者集体,定期评比,给予奖励:一、在改革和完善统计制度、统计方法等方面,有重要贡献的;二、在完成规定的统计调查任务,保障统计资料
的准确性、及时性方面,做出显著成绩的;三、在进行统计分析、统计预测和统计监督方面有所创新,取得重要成绩的;四、在运用和推广现代信息技术方面,有显著效果的;五、在改进统计教育和统计专业培训,进行统计科学研究,提高统计科学水平方面,做出重要贡献的;六、坚持实
事求是,依法办事,同违反统计法规的行为作不懈斗争,表现突出的。奖励分为:通令嘉奖、记功、记大功、晋级、升职、授予荣誉称号,并可以发给奖品、奖金。奖金按国家或者企业事业组织规定在有关经费中开支。
第三十一条 凡有下列行为之一、情节较重但尚未构成犯罪的,应当分别情况由主管机关对有关领导人或者直接责任人员,给予行政处分:一、虚报、瞒报统计资料的;二、伪造、篡改统计资料的;三、拒报或者屡次迟报统计资料的;四、侵犯统计机构、统计人员行使《统计法》及本
实施细则规定的职权的;五、违反《统计法》规定,未经批准,自行编制发布统计调查表的;六、违反《统计法》规定,未经核定和批准,自行公布统计资料的;七、违反《统计法》有关保密规定的。行政处分分为:警告、记过、记大过、降级、降职、撤职、留用察看、开除。个体经营户
有上列一、二、三项违法行为之一、情节严重的,经县级以上人民政府批准,由工商行政管理部门给予暂停营业或者吊销营业执照的处罚。
第三十二条 当事人对违反本实施细则第三十一条所受行政处分不服的,可向上级机关提出申诉。
第三十三条 对违反《统计法》构成犯罪的人员,由司法机关依法追究刑事责任。

第六章 附 则
第三十四条 本实施细则由国家统计局负责解释。
第三十五条 本实施细则自发布之日起施行。

RULES FOR THE IMPLEMENTATION OF THE STATISTICS LAW OF THE PEOPLE'SREPUBLIC OF CHINA

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 THE STATISTICS LAW OF THE PEOPLE'S
REPUBLIC OF CHINA
(Approved by the State Council on January 19, 1987, promulgated by
the State Statistical Bureau on February 15, 1987)

Chapter I General Provisions

Article 1
These Rules are formulated in accordance with the provisions of the
Statistics Law of the People's Republic of China (hereinafter referred to
as the Statistics Law).
Article 2
The term statistics as used in the Statistics Law refers to the statistics
of national economic and social development. It mainly includes:
statistics of population and labour force; statistics of national wealth;
statistics of farming; forestry, animal husbandry, fishery and water
conservancy; statistics of industry; statistics of building industry;
statistics of communications and transportation and post and
telecommunications; statistics of commerce, catering trade, supply and
marketing of materials and storage; statistics of real estate
administration, public utilities, neighborhood services and consultation
services; statistics of public health, physical culture and social
welfare; statistics of education, culture and arts, broadcast, films and
television; statistics of scientific studies and comprehensive technical
services; statistics of banking and insurance; statistics of finance and
financial affairs; statistics of prices; statistics of comprehensive
balance of national economy; statistics of fixed assets investment;
statistics of people's life; statistics of politics, law and civil
administration, etc..
Article 3
Statistical data must be provided in accordance with the provisions of the
Statistics Law and these Rules by all the state organs, social
organizations, enterprises and institutions, various self-employed
business operators and all types of economic partnerships in urban and
rural areas; enterprises and institutions with exclusive foreign capital,
or in form of Chinese foreign equity joint ventures or contractual joint
ventures established in China; enterprises and institutions solely owned,
jointly owned or cooperatively operated by the compatriots from Hong Kong,
Macao and Taiwan and overseas Chinese in China; as well as enterprises and
institutions solely owned, jointly owned or cooperatively operated by
China in Hong Kong, Macao and in foreign countries. They may not make
false and deceptive reports, or refuse to make reports, or delay the
reports. No forgery or illegal alterations of reports shall be allowed.
Self-governing mass organizations at the grass-roots level and citizens
shall have the obligation to provide accurate information needed in state
statistical investigation.
Article 4
The state shall, in a planned way, equip statistical agencies under the
people's governments at various levels with modern information technology
and set up and perfect the state automatic system for statistical
information. The various competent departments in the State Council may,
according to their needs, equip in a planned way the statistical agencies
at the departments and their affiliated organizations with modern
information technology.

Article 5
Statistical agencies at various levels and statistical personnel must
establish responsibility systems as well as systems for checks, awards and
penalties for their staff so as to improve their work and raise efficiency
constantly. At the same time, they shall exercise the following functions
and powers independently according to law:
(1) the power of statistical survey - investigating and collecting
relevant information, holding relevant investigation meetings, checking
all kinds of original records and evidence concerning statistical data.
The units and personnel to be investigated must provide true information
and data and may not refuse to make reports, or make false or deceptive
reports;
(2) the power to make statistical reports - sorting out and analysing the
information and data obtained from statistical investigations and
submitting statistical reports to leading organs at higher levels and
relevant departments. No units and individuals shall obstruct or withhold
the statistical reports nor tamper with statistical data;
(3) the power of statistical supervision - according to statistical
investigation and statistical analysis, conducting statistical supervision
of the national economic and social development, checking the
implementation of national policies and plans, assessing economic results,
social effect and achievements, examining and exposing existing problems,
examining practices of making false and deceptive statistical reports and
submitting proposals for the improvement of work. Departments concerned
shall promptly deal with and reply to the problems reported or exposed and
the proposals made by statistical agencies and personnel.
Article 6
Local people's governments, at various levels, competent departments and
enterprises and institutions shall, according to the state statistical
tasks and the needs of their respective localities, departments and units,
strengthen the leadership and supervision over statistical work:
(1) leading and supporting statistical agencies and personnel and other
relevant personnel in implementing statistical laws, regulations and
systems, completing accurately and timely statistical tasks and promoting
modernization of statistical work;
(2) drawing and organizing statistical personnel into meetings to discuss
relevant policies and plans and study questions concerning economic and
social development so that statistics may play a role of service and
supervision;
(3) organizing implementation of major general investigations of national
conditions and national strength according to the State's unified plan;
(4) examining and approving plans of statistical investigation according
to relevant provisions and providing the personnel and funds needed for
the approved statistical investigations.

Article 7
The State Statistical Bureau and statistical agencies under the local
people's governments at or above the county level shall be the state
organs to execute statistical laws and regulations and supervise their
implementation. It shall be their responsibility to check the
implementation of statistical laws and regulations, uphold the lawful
powers and rights of statistical agencies and personnel and fight against
violations of statistical laws and regulations.

Chapter II Statistical Investigation Plans and Statistical Systems

Article 8
Statistical agencies and competent departments under the people's
governments at or above the county level shall establish separate
statistical systems and draw up separate statistical investigation plans
at the following three levels and shall implement the systems and plans
after they have been approved by examination organs according to relevant
provisions:
(1) National statistical investigation. It shall be a nation-wide
statistical investigation of the basic conditions in the country, covering
such items for investigation as solely worked out by the State Statistical
Bureau and those jointly worked out by the State Statistical Bureau and
relevant departments under the State Council. New and important items for
investigation in national statistical investigation plans shall be
reported to the State Council for examination and approval by the State
Statistical Bureau. Regular and general items for investigation shall be
examined and approved by the State Statistical Bureau as authorized by the
State Council. All localities, departments and units must strictly
implement national statistical investigation plans.
The State generally carries out a major general investigation of national
conditions and national strength (population, industries, agriculture,
building industry, service trades, etc.) every ten years. A simplified
investigation of population shall be conducted between two major general
investigations.
(2) Departmental statistical investigation. It shall be a specialized
statistical investigation conducted by various departments. The plans and
programs of departmental statistical investigation shall be worked out by
various specialized institutions concerned under statistical agencies in
the pertinent departments. If the objects of investigation are within
their own systems of jurisdiction, the plans and programs shall be
examined and approved by the leaders of these departments and reported to
the State Statistical Bureau or the statistical agencies in the local
people's governments at the same level for the record. If the objects of
investigation are outside the departmental system of jurisdiction, the
plans and programs shall be reported to the State Statistical Bureau or
the statistical agencies in the local people's governments at the same
level for examination and approval. Important plans and programs shall be
reported to the State Council or the local people's governments at the
same level for examination and approval. The division of jurisdiction for
statistical investigation among various departments shall be worked out by
the State Statistical Bureau in consultation with the competent
departments under the State Council and reported to the State Council for
approval and implementation.
(3) Local statistical investigation. It shall be the statistical
investigation needed by local people's governments. The procedures for
reporting and approval of local statistical investigation plans and
programs shall be stipulated by the statistical bureaux under the people's
governments of the provinces, autonomous regions and municipalities
directly under the Central Government and reported to the State
Statistical Bureau for the record.

Article 9
Departmental and local statistical investigations may not overlap or
contradict national statistical investigation.
The division of work among national statistical investigation,
departmental statistical investigation and local statistical investigation
shall be decided by the State Statistical Bureau after consultation with
the competent departments under the State Council and the statistical
bureaux under the people's governments of the provinces, autonomous
regions and municipalities directly under the Central Government.
Article 10
The statistical data needed by the departments for comprehensive
coordination under the people's governments at various levels shall
generally be obtained from the statistical agencies and the relevant
competent departments under the people's governments at the same level.
When necessity arises for direct statistical investigation, plans and
programs shall be worked out and implemented after being examined and
approved in accordance with the provisions of the Statistical Law and
these Rules.
Article 11
Statistical investigation plans shall be worked out on the basis of
projects of statistical investigation. A project of statistical
investigation refers to a statistical investigation organized in a
specified time period for a certain investigation objective. The plan of
each investigation project shall specify the following: name of project,
organ to conduct the investigation, objective, scope, object(s), manner,
duration, and main content of investigation. Investigation programs of
statistical investigation projects shall be worked out simultaneously with
the statistical investigation plan. An investigation program shall
include:
(1) investigation forms to be filled out by objects of investigation and
written directions;
(2) overall statistical forms to be filled out and reported to the
leadership and written directions;
(3) the personnel and funds needed for statistical investigations and the
sources thereof.

Article 12
The statistical agencies under the people's governments at various levels
and those in the various competent departments shall strictly examine the
statistical investigation plans and their investigation programs sent in
for examination as to their necessity, feasibility and scientific
reliability. Those which do not conform to the provisions of these Rules
shall be returned for alterations or rejected. In drafting and examining
statistical investigation programs, the following principles shall be
adhered to:
(1) if the relevant data can be obtained from the statistical
investigations which have been approved or conducted, no such
investigations shall be repeated;
(2) comprehensive statistical investigation forms shall not be printed and
issued if the objectives can be achieved through sample, key and typical
case investigations or administrative registration. Regular statistics
shall not be conducted if a single investigation can satisfy the needs. If
yearly statistics suffices the needs, no quarterly statistics shall be
conducted; quarterly one suffices, no monthly one shall be done. Progress
statistics more frequent than monthly one must be strictly restrained;
(3) before a new statistical investigation program is made public, tests
shall be conducted at selected places, or the opinions of the relevant
localities, departments and grassroots units be heard, and feasibility
study be made, so as to ensure that the program is practicable and the
best possible investigation result receives due attention;
(4) the personnel and funds needed for the statistical investigations
shall be ensured.

Article 13
For a statistical investigation program that has been approved according
to the prescribed procedures, the designation of the organ which has
devised the investigation form, serial number of the form, the designation
of the organ to which the program has been sent for approval or for the
record and the serial number of approval shall all be indicated in the
upper right-hand corner of the investigation form. The units and
individuals to be investigated shall fill out the forms accurately,
promptly and gratuitously.
Statistical investigation forms (including investigation outlines with
collecting statistical data as the main objective without the above-
mentioned indicators shall be illegal forms, which all units and
individuals have the right to refuse to fill out and which the statistical
agencies under the people's governments at various levels are empowered to
nullify.
Article 14
Without consent of the organ which has drawn up the statistical
investigation program, no unit or individual shall revise the index
implications, scope of investigation, methods of calculation, classified
table of contents, format of the form, statistical codes, etc. as
prescribed in the statistical investigation program.

Chapter III Administration and Announcement of Statistical Data

Article 15
All localities, departments and units shall amplify the system of
examination and verification of statistical data and guarantee the
accuracy and promptness of statistical data.
The statistical data provided by various departments, enterprises and
institutions shall be examined, verified, signed or sealed by the leaders
of the respective departments and units or the persons responsible for
statistics before they are sent to the higher leadership. Data concerning
financial statistics shall be provided by financial organs or financial
personnel and shall be examined, verified and sealed by persons in charge
of financial departments. The statistical data provided by the statistical
agencies under the people's governments at various levels and by the
statisticians in townships and towns shall be examined, verified, signed
or sealed by the leading personnel in the statistical agencies under the
people's governments or by statisticians in townships and towns before
they are sent to the higher levels.
Leaders of various localities, departments and units shall not make
alterations in the statistical data provided by statistical agencies and
personnel according to the Statistics Law or statistical system. If they
consider the relevant data untrue, they shall order the statistical
agencies and personnel and other relevant personnel to verify and correct
them. If the deadline for data reporting has come, the data may be
reported first with due notations. If mistakes are really found after
verification, corrections shall be made without the time limit set by the
leadership.
Article 16
If statistical data are needed in formulating policies and plans, checking
the implementation of policies and plans, assessing economic and social
results and performance, and meting out awards and penalties, etc.,
leading organs at various levels shall, in accordance with the provisions
in Article 12 of the Statistics Law, take as solely credible the
statistical data bearing the signatures or seals of the statistical
agencies or persons in charge of statistics.
Article 17
The statistical agencies under the people's governments at various levels
must provide good consultancy services in statistical information and
serve the community by making full use of all social and economic
information that can be made known to the public. Consultancy services in
statistical information not controlled by the Statistics Law and
statistical systems but provided in conformity with the relevant
provisions of the State shall be non-gratuitous. The measures for such
non-gratuitous services shall be formulated by the State Statistical
Bureau in conjunction with the State Administration for Commodity Prices.

Article 18
All localities, departments and units must implement the Measures
Concerning Security and Administration of Statistical Data formulated by
the State Statistical Bureau so as to strengthen unified administration of
statistical data.
Article 19
All localities, departments and units must establish systems of
statistical data files and these files shall be properly kept, transferred
and turned over in accordance with the relevant provisions of the State
Archives Bureau.

Chapter IV Statistical Agencies and Statistical Personnel

Article 20
The function and responsibilities of the State Statistical Bureau shall be
as follows:
(1) formulating regulations concerning statistical work, drafting programs
to update statistical work, drawing up State statistical investigation
plans, leading and coordinating national statistical work and checking and
supervising the implementation of statistical laws and regulations
according to the State laws, policies and plans;
(2) amplifying accounting systems of national economy and systems of
statistical indexes, formulating the system of nationally unified forms
for basic data reporting, formulating solely or jointly with relevant
departments national statistical standards and examining and approving
departmental statistical standards;
(3) under the unified leadership of the State Council, organizing jointly
with relevant departments major general investigations of the national
conditions and national strength, organizing and coordinating sample
investigations of social and economic conditions in urban and rural areas
throughout the country;
(4) in accordance with the needs of the State in deciding policies,
formulating plans and carrying out administration, collecting, sorting out
and providing basic statistical data of the nation and conducting
statistical analysis, forecast and supervision of the national economic
and social development;
(5) examining the statistical investigation plans and their investigation
programs of the various departments under the State Council and exercising
control over the investigation forms issued by the various departments
under the State Council;
(6) checking, examining and approving, controlling, announcing and
publishing nationwide basic statistical data and regularly issuing
statistical bulletins concerning the national economic and social
development;
(7) leading and controlling the groups responsible for sample
investigations of the social and economic conditions in the urban and
rural areas throughout the country;
(8) organizing and directing nationwide statistical scientific studies,
statistical education, the training of statistical personnel and the
publication of statistical books and periodicals;
(9) conducting international exchanges in statistical work and statistical
science.

Article 21
The functions and responsibilities of the statistical agencies under the
local people's governments at or above the county level (including
municipal districts) shall be:
(1) accomplishing tasks of national statistical investigations, applying
national statistical standards and implementing the system of nationally
unified forms for basic statistical reporting;
(2) drafting plans to update local statistical work, working out
statistical investigation plans and the investigation programs, leading
and coordinating the statistical work conducted by the central and local
units in the localities and checking and supervising the implementation of
statistics laws and regulations;
(3) collecting, sorting out, and providing basic statistical data and
conducting statistical analysis, forecast and supervision of the essential
conditions of the economic and social development in their respective
localities in accordance with the needs of these localities in policy
formulation, plan drafting and administration;
(4) examining the statistical investigation plans and investigation
programs of the various departments in their respective localities and
exercising control over the investigation forms devised and issued by the
various departments in these localities;
(5) checking, examining and approving, controlling, announcing and
publishing the basic statistical data of their own localities according to
relevant stipulations. The statistical bureaux under the people's
governments in the provinces, autonomous regions and municipalities
directly under the Central Government shall regularly publish statistical
bulletins pertaining to the national economic and social development in
their respective localities. The statistical agencies under the people's
governments of municipalities and counties shall publish statistical
bulletins according to the decisions of the people's governments at the
same level;
(6) exercising unified control over the groups responsible for sample
investigations of the social and economic conditions in the urban and
rural areas in the localities;
(7) organizing and directing all the departments and units in the
localities in strengthening their foundational statistical work,
intensifying statistical education, the training of statistical cadres and
statistical scientific studies, assessing the performance of the cadres of
the statistical agencies under the governments and the statisticians in
the townships and towns in their respective localities and meting out
awards and penalties.
The statistical agencies under the local people's governments at various
levels shall be under the dual leadership of the people's governments at
the same levels as well as the statistical agencies under the people's
governments at the next higher levels; in terms of statistical work, they
shall be subject mainly to the leadership of the statistical agencies

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最高人民检察院、财政部关于进一步搞好查处偷税、抗税案件工作的联合通知

最高人民检察院


最高人民检察院、财政部关于进一步搞好查处偷税、抗税案件工作的联合通知

1986年6月16日,最高检/财政部

各省、自治区、直辖市人民检察院、财政厅(局)、税务局,重庆、武汉、沈阳、大连、哈尔滨、西安、广州市人民检察院、财政局、税务局,加发南京市人民检察院、财政局、税务局:
当前,一些纳税单位和个人违反国家税收法规,偷税、抗税的情况十分严重,影响了国家税收工作的正常进行,给国家造成了重大经济损失。依法查处偷税、抗税案件,维护国家税法尊严,保证国家税收收入,是各级人民检察院、财税部门的共同职责。各级检察机关和财税部门都应切实把查处偷税、抗税违法犯罪活动作为一项重要任务来抓,并应注意互通情况,加强联系,密切配合。为此,特作如下通知:
一、偷税、抗税案件,一般可先由税务机关查处;情节严重、已构成犯罪的,税务机关应将全案材料移送所在地的市、县、区检察院,追究直接责任人员的刑事责任。检察机关对税务机关移送的偷税、抗税案件,应将查处情况通报给税务机关;经审查认为不构成犯罪的,应及时向税务机关说明原因。
为了便于各地在查处偷税、抗税案件中有个统一掌握的罪与非罪界限,我们将《人民检察院直接受理的经济检察案件立案标准的规定(试行)》中的偷税、抗税案部分随文发给你们,供参照执行。
二、检察机关对自己发现并立案查处的偷税、抗税案件,应将简要案情及查处情况通报给同级税务机关,税务机关有责任积极协助检察机关共同搞好查证工作。检察机关对情节较轻、不构成犯罪的案件,应移交给同级税务机关处理,必要时可以《检察建议》的形式建议有关部门、单位对偷税、抗税的责任人员给予党纪、政纪处分。
三、各地在查处偷税、抗税案件过程中,应结合典型案例认真宣传国家税收法规和税收政策,教育纳税单位、个人自觉守法,主动纳税。
四、各省、自治区、直辖市人民检察院、税务局可根据本通知制定具体实施办法。对偷税、抗税案件是否构成犯罪的界限,可参照本通知所附的《人民检察院直接受理的经济检察案件立案标准的规定(试行)》,结合本地区的实际情况,作出具体规定。
检察机关、税务机关对执行本通知的情况和工作中遇到的问题应及时上报上级检察机关、财税部门。

《人民检察院直接受理的经济检察案件立案标准的规定(试行)》中关于偷税、抗税案件的规定
偷税、抗税案(刑法第一百二十一条)
偷税罪是指纳税人有意违反税收法规,用欺骗、隐瞒等方式逃避纳税,情节严重的行为。
抗税罪是指纳税人抗拒依照税收法规履行纳税义务,情节严重的行为。
具有下列情形之一的,属情节严重,对直接责任人员应予立案:
1、国营、集体纳税单位和各类经济联合体以及有代征、代扣、代缴税款义务的单位,偷税、抗税数额达到下列程度的:
(1)偷、抗应纳税金额一万元以上,且偷、抗税额已占该单位同期应纳该税种税款总额的百分之三十以上的;
(2)偷、抗应纳税金额五万元以上,且偷、抗税额已占该单位同期应纳该税种税款总额的百分之二十以上的;
(3)偷、抗应纳税金额十万元以上,且偷、抗税额已占该单位同期应纳该税种税款总额的百分之十以上的;
(4)偷、抗各种应纳税款总金额达三十万元以上的;
2、个体工商业户或其他纳税个人偷税二千元,抗税一千元以上的;
3、偷税、抗税虽不足上述数额,但具有下列情形之一的也应立案;
(1)一贯偷税或抗税,屡教不改的;
(2)为逃避追查而有意毁坏有关计税凭证或其他纳税资料的;
(3)偷税、抗税并有谩骂、殴打、威胁税务工作人员情节的;
(4)组织、煽动、指使、唆使纳税人偷税、抗税的;
(5)其他偷税、抗税情节恶劣、后果严重的。