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国务院


中华人民共和国企业法人登记管理条例(附英文)

1988年6月3日，国务院

第一章 总 则
第一条 为建立企业法人登记管理制度，确认企业法人资格，保障企业合法权益，取缔非法经营，维护社会经济秩序，根据《中华人民共和国民法通则》的有关规定，制定本条例。
第二条 具备法人条件的下列企业，应当依照本条例的规定办理企业法人登记：
（一）全民所有制企业；
（二）集体所有制企业；
（三）联营企业；
（四）在中华人民共和国境内设立的中外合资经营企业、中外合作经营企业和外资企业；
（五）私营企业；
（六）依法需要办理企业法人登记的其他企业。
第三条 申请企业法人登记，经企业法人登记主管机关审核，准予登记注册的，领取《企业法人营业执照》，取得法人资格，其合法权益受国家法律保护。
依法需要办理企业法人登记的，未经企业法人登记主管机关核准登记注册，不得从事经营活动。

第二章 登记主管机关
第四条 企业法人登记主管机关（以下简称登记主管机关）是国家工商行政管理局和地方各级工商行政管理局。各级登记主管机关在上级登记主管机关的领导下，依法履行职责，不受非法干预。
第五条 经国务院或者国务院授权部门批准的全国性公司、企业集团、经营进出口业务的公司，由国家工商行政管理局核准登记注册。中外合资经营企业、中外合作经营企业、外资企业由国家工商行政管理局或者国家工商行政管理局授权的地方工商行政管理局核准登记注册。
全国性公司的子（分）公司，经省、自治区、直辖市人民政府或其授权部门批准设立的企业、企业集团、经营进出口业务的公司，由省、自治区、直辖市工商行政管理局核准登记注册。
其他企业，由所在市、县（区）工商行政管理局核准登记注册。
第六条 各级登记主管机关，应当建立企业法人登记档案和登记统计制度，掌握企业法人登记有关的基础信息，为发展有计划的商品经济服务。
登记主管机关应当根据社会需要，有计划地开展向公众提供企业法人登记资料的服务。

第三章 登记条件和申请登记单位
第七条 申请企业法人登记的单位应当具备下列条件：
（一）名称、组织机构和章程；
（二）固定的经营场所和必要的设施；
（三）符合国家规定并与其生产经营和服务规模相适应的资金数额和从业人员；
（四）能够独立承担民事责任；
（五）符合国家法律、法规和政策规定的经营范围。
第八条 企业办理企业法人登记，由该企业的组建负责人申请。
独立承担民事责任的联营企业办理企业法人登记，由联营企业的组建负责人申请。

第四章 登记注册事项
第九条 企业法人登记注册的主要事项：企业法人名称、住所、经营场所、法定代表人、经济性质、经营范围、经营方式、注册资金、从业人数、经营期限、分支机构。
第十条 企业法人只准使用一个名称。企业法人申请登记注册的名称由登记主管机关核定，经核准登记注册后在规定的范围内享有专用权。
申请设立中外合资经营企业、中外合作经营企业和外资企业应当在合同、章程审批之前，向登记主管机关申请企业名称登记。
第十一条 登记主管机关核准登记注册的企业法人的法定代表人是代表企业行使职权的签字人。法定代表人的签字应当向登记主管机关备案。
第十二条 注册资金是国家授予企业法人经营管理的财产或者企业法人自有财产的数额体现。
企业法人办理开业登记，申请注册的资金数额与实有资金不一致的，按照国家专项规定办理。
第十三条 企业法人的经营范围应当与其资金、场地、设备、从业人员以及技术力量相适应；按照国家有关规定，可以一业为主，兼营他业。企业法人应当在核准登记注册的经营范围内从事经营活动。

第五章 开业登记
第十四条 企业法人办理开业登记，应当在主管部门或者审批机关批准后三十日内，向登记主管机关提出申请；没有主管部门、审批机关的企业申请开业登记，由登记主管机关进行审查。登记主管机关应当在受理申请后三十日内，做出核准登记或者不予核准登记的决定。
第十五条 申请企业法人开业登记，应当提交下列文件、证件：
（一）组建负责人签署的登记申请书；
（二）主管部门或者审批机关的批准文件；
（三）组织章程；
（四）资金信用证明、验资证明或者资金担保；
（五）企业主要负责人的身份证明；
（六）住所和经营场所使用证明；
（七）其他有关文件、证件。
第十六条 申请企业法人开业登记的单位，经登记主管机关核准登记注册，领取《企业法人营业执照》后，企业即告成立。企业法人凭据《企业法人营业执照》可以刻制公章、开立银行帐户、签订合同，进行经营活动。
登记主管机关可以根据企业法人开展业务的需要，核发《企业法人营业执照》副本。

第六章 变更登记
第十七条 企业法人改变名称、住所、经营场所、法定代表人、经济性质、经营范围、经营方式、注册资金、经营期限，以及增设或者撤销分支机构，应当申请办理变更登记。
第十八条 企业法人申请变更登记，应当在主管部门或者审批机关批准后三十日内，向登记主管机关申请办理变更登记。
第十九条 企业法人分立、合并、迁移，应当在主管部门或者审批机关批准后三十日内，向登记主管机关申请办理变更登记、开业登记或者注销登记。

第七章 注销登记
第二十条 企业法人歇业、被撤销、宣告破产或者因其他原因终止营业，应当向登记主管机关办理注销登记。
第二十一条 企业法人办理注销登记，应当提交法定代表人签署的申请注销登记报告、主管部门或者审批机关的批准文件、清理债务完结的证明或者清算组织负责清理债权债务的文件。经登记主管机关核准后，收缴《企业法人营业执照》、《企业法人营业执照》副本，收缴公章，并将注销登记情况告知其开户银行。
第二十二条 企业法人领取《企业法人营业执照》后，满六个月尚未开展经营活动或者停止经营活动满一年的，视同歇业，登记主管机关应当收缴《企业法人营业执照》、《企业法人营业执照》副本，收缴公章，并将注销登记情况告知其开户银行。

第八章 公告、年检和证照管理
第二十三条 企业开业、变更名称、注销，由登记主管机关发布企业法人登记公告。 未经登记主管机关批准，其他单位不得发布企业法人登记公告。
第二十四条 企业法人登记管理实行年度检验制度。企业法人应当按照登记主管机关规定的时间提交年检报告书、资金平衡表或者资产负债表。登记主管机关应当对企业法人登记的主要事项进行审查。
第二十五条 登记主管机关核发的《企业法人营业执照》是企业法人凭证，除登记主管机关依照法定程序可以扣缴或者吊销外，其他任何单位和个人不得收缴、扣押、毁坏。
企业法人遗失《企业法人营业执照》、《企业法人营业执照》副本，必须登报声明后，方可申请补领。
《企业法人营业执照》、《企业法人营业执照》副本，不得伪造、涂改、出租、出借、转让、出卖和擅自复印。
第二十六条 企业法人办理开业登记、变更登记、年度检验，应当按照规定缴纳登记费、年检费。开业登记费按注册资金总额的1‰缴纳；注册资金超过一千万元的，超过部分按0．5‰缴纳；注册资金超过一亿元的，超过部分不再缴纳。登记费最低额为五十元。变更登记费、年检费的缴纳数额由国家工商行政管理局规定。

第九章 事业单位、科技性的社会团体从事经营活动的登记管理
第二十七条 事业单位、科技性的社会团体根据国家有关规定，设立具备法人条件的企业，由该企业申请登记，经登记主管机关核准，领取《企业法人营业执照》，方可从事经营活动。
第二十八条 根据国家有关规定，实行企业化经营，国家不再核拨经费的事业单位和从事经营活动的科技性的社会团体，具备企业法人登记条件的，由该单位申请登记，经登记主管机关核准，领取《企业法人营业执照》，方可从事经营活动。

第十章 监督管理
第二十九条 登记主管机关对企业法人依法履行下列监督管理职责：
（一）监督企业法人按照规定办理开业、变更、注销登记；
（二）监督企业法人按照登记注册事项和章程、合同从事经营活动；
（三）监督企业法人和法定代表人遵守国家法律、法规和政策；
（四）制止和查处企业法人的违法经营活动，保护企业法人的合法权益。
第三十条 企业法人有下列情形之一的，登记主管机关可以根据情况分别给予警告、罚款、没收非法所得、停业整顿、扣缴、吊销《企业法人营业执照》的处罚：
（一）登记中隐瞒真实情况、弄虚作假或者未经核准登记注册擅自开业的；
（二）擅自改变主要登记事项或者超出核准登记的经营范围从事经营活动的；
（三）不按照规定办理注销登记或者不按照规定报送年检报告书，办理年检的；
（四）伪造、涂改、出租、出借、转让、出卖或者擅自复印《企业法人营业执照》、《企业法人营业执照》副本的；
（五）抽逃、转移资金，隐匿财产逃避债务的；
（六）从事非法经营活动的。
对企业法人按照上述规定进行处罚时，应当根据违法行为的情节，追究法定代表人的行政责任、经济责任；触犯刑律的，由司法机关依法追究刑事责任。
第三十一条 登记主管机关处理企业法人违法活动，必须查明事实，依法处理，并将处理决定书面通知当事人。
第三十二条 企业法人对登记主管机关的处罚不服时，可以在收到处罚通知后十五日内向上一级登记主管机关申请复议。上级登记主管机关应当在收到复议申请之日起三十日内作出复议决定。申请人对复议决定不服的，可以在收到复议通知之日起三十日内向人民法院起诉。逾期不提出
申诉又不缴纳罚没款的，登记主管机关可以按照规定程序通知其开户银行予以划拨。
第三十三条 企业法人被吊销《企业法人营业执照》，登记主管机关应当收缴其公章，并将注销登记情况告知其开户银行，其债权债务由主管部门或者清算组织负责清理。
第三十四条 主管部门、审批机关、登记主管机关的工作人员违反本条例规定，严重失职、滥用职权、营私舞弊、索贿受贿或者侵害企业法人合法权益的，应当根据情节给予行政处分和经济处罚；触犯刑律的，由司法机关依法追究刑事责任。

第十一章 附 则
第三十五条 企业法人设立不能独立承担民事责任的分支机构，由该企业法人申请登记，经登记主管机关核准，领取《营业执照》，在核准登记的经营范围内从事经营活动。
根据国家有关规定，由国家核拨经费的事业单位、科技性的社会团体从事经营活动或者设立不具备法人条件的企业，由该单位申请登记，经登记主管机关核准，领取《营业执照》，在核准登记的经营范围内从事经营活动。
具体登记管理参照本条例的规定执行。
第三十六条 经国务院有关部门或者各级计划部门批准的新建企业，其筹建期满一年的，应当按照专项规定办理筹建登记。
第三十七条 本条例施行前，具备法人条件的企业，已经登记主管机关核准登记注册的，不再另行办理企业法人登记。
第三十八条 本条例由国家工商行政管理局负责解释；施行细则由国家工商行政管理局制定。
第三十九条 本条例自1988年7月1日起施行。1980年7月26日国务院发布的《中外合资经营企业登记管理办法》，1982年8月9日国务院发布的《工商企业登记管理条例》，1985年8月14日国务院批准、1985年8月25日国家工商行政管理局发布的《公司
登记管理暂行规定》同时废止。(附英文)

REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA FOR CONTROLLING THEREGISTRATION OF ENTERPRISES AS LEGAL PERSONS

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)
REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA FOR CONTROLLING THE
REGISTRATION OF ENTERPRISES AS LEGAL PERSONS
(Adopted by the Fourth Executive Meeting of the State Council on
May 13, 1988, promulgated by Decree No. 1 of the State Council of the
People's Republic of China on June 3, 1988, and effective as of July 1,
1988)

Chapter I General Provisions
Article 1
In accordance with relevant provisions of the General Principles of the
Civil Law of the People's Republic of China, the present Regulations are
formulated with a view to establishing a system for controlling the
registration of enterprises as legal persons, confirming their status as
such, safeguarding their legitimate rights and interests, stamping out
illegal business operations, and preserving social and economic order.
Article 2
Any of the following enterprises which are qualified as legal persons
shall register as such in accordance with the relevant provisions of the
present Regulations:
(1) enterprises owned by the whole people;
(2) enterprises under collective ownership;
(3) jointly operated enterprises;
(4) Chinese-foreign equity joint ventures, Chinese-foreign contractual
joint ventures and foreign-capital enterprises established within the
territory of the People's Republic of China;
(5) privately operated enterprises;
(6) other enterprises required by the law to register as legal persons.
Article 3
Those enterprises applying for registration as legal persons shall be
given Business Licenses for Enterprises as Legal Persons and the status of
legal persons when their applications for registration have been examined
and approved by the authorities in charge of the registration of
enterprises as legal persons and their legitimate rights and interests
shall be protected by laws of the State.
Those enterprises, which are required by law to register as legal persons
but which have not gone through the procedures of examination and approval
registration by the authorities in charge of the registration of
enterprises as legal persons, shall not be allowed to engage in business
operations.

Chapter II Registration Authorities
Article 4
The authorities in charge of the registration of enterprises as legal
persons (hereinafter referred to as the registration authorities) are the
State Administration for Industry and Commerce and administrative
departments for industry and commerce at various levels. Registration
authorities at various levels shall perform their functions according to
law under the leadership of higher registration authorities and be free
from unlawful interference.
Article 5
The registration of national corporations, enterprise groups and
corporations handling import-export business set up with the approval of
the State Council or departments authorized by the State Council shall be
examined and approved by the State Administration for Industry and
Commerce. The registration of Chinese-foreign equity joint ventures,
Chinese-foreign contractual joint ventures and foreign-capital enterprises
shall be examined and approved by the State Administration for Industry
and Commerce or by local administrative departments for industry and
commerce authorized by the State Administration for Industry and Commerce.
The registration of son (or branch) companies of national corporations,
enterprises, enterprise groups or companies handling import-export trade
established with the approval of the people's governments of provinces,
autonomous regions or municipalities directly under the Central Government
or departments authorized by them shall be examined and approved by the
administrative departments for industry and commerce of the provinces,
autonomous regions and municipalities directly under the Central
Government. The registration of other enterprises shall be examined and
approved by the administrative departments for industry and commerce of
the cities of counties (districts) where the enterprises are located.
Article 6
Registration authorities at various levels shall institute a file of the
registration of enterprises as legal persons and a system for tabulating
statistics relating to such registration, and collect basic information
about the registration of enterprises as legal persons so as to serve the
development of a planned commodity economy. Registration authorities
shall offer, in a planned manner and according to the needs of society,
the service of providing the public with data about the registration of
enterprises as legal persons.

Chapter III Conditions for Registration and Entities to Apply for Registration
Article 7
Entities applying for registration as enterprises as legal persons must
satisfy the following conditions, i.e. having:
(1) name, organization and articles of association;
(2) fixed sites for business operations and essential facilities;
(3) funds and employees in conformity with State regulations and in line
with their scale of production, operation or service;
(4) ability to bear civil liabilities independently;
(5) a scope of business in conformity with the provisions of the relevant
laws, regulations and policies of the State.
Article 8
The application of an enterprise for registration as a legal person shall
be filed by the person responsible for establishing the enterprise.
The registration as a legal person of a jointly operated enterprise which
bears civil liabilities independently shall be applied for by the person
responsible for initiating the said enterprise.

Chapter IV Items of Registration
Article 9
The major items to be registered for an enterprise as a legal person are:
name, residence, site for business operation, legal representative,
economic nature, scope of business, mode of operation, registered capital,
number of employees, duration of operation and subdivisions.
Article 10
An enterprise as a legal person shall use only one name. The name to be
used by the enterprise as a legal person in its application for
registration shall be examined by the registration authorities and, after
it is approved and registered, the enterprise as a legal person shall
enjoy the right to the exclusive use of the registered name within a
definite limit.
Those who apply for establishing Chinese-foreign equity joint ventures,
Chinese-foreign contractual joint ventures or foreign-capital enterprises
shall apply to the registration authorities for registering the names of
the enterprises before their contracts and articles of association are
examined and approved.
Article 11
The legal representative of an enterprise as a legal person, which has
been registered after examination and approval by a registration
authority, shall be the signatory who exercises functions and powers on
behalf of the enterprise. The signature of the legal representative shall
be submitted to the registration authority for the record.
Article 12
The registered capital of an enterprise as a legal person represents the
total value of the property the State entrusts to it for operation and
management or that of the property owned by the enterprise itself.
When an enterprise as a legal person registers for starting operations,
the discrepancy between the sum of capital it applies for registration and
the sum of capital it actually possesses shall be handled in accordance
with specific regulations of the State.
Article 13
The scope of business of an enterprise as a legal person shall be in
harmony with its capital, sites, equipment, employees and technical force.
It may focus on one line of business as its main operation while engaging
in other operations simultaneously in accordance with relevant regulations
of the State. An enterprise as a legal person shall engage in operations
within the scope of business as approved in registration.

Chapter V Registration for Starting Operations
Article 14
An enterprise as a legal person shall apply to a registration authority
for registration for starting operations within 30 days after the approval
of the department in charge of it or that of an authority for examination
and approval. For an enterprise which does not have a department in charge
or authority for examination and approval, its application for
registration for starting operations shall be examined by a registration
authority. The registration authority shall make a decision of approval or
disapproval of the application for registration within 30 days after
receiving it.
Article 15
An enterprise as a legal person shall submit the following papers when
applying for registration for starting operations:
(1) an application for registration signed by the person responsible for
its establishment;
(2) the document of approval issued by the department in charge or the
authority for examination and approval;
(3) its articles of association;
(4) a certificate of its credit worthiness, a certificate of the
verification of its capital or a guarantee for its capital;
(5) a certificate of the identity of the principal responsible person of
the enterprise;
(6) a certificate of the right to use the residence and site for
operation;
(7) other relevant papers and certificates.
Article 16
When the application filed by an entity for starting operations as an
enterprise as a legal person has been examined and approved by a
registration authority and a Business Licenses for Enterprises as a Legal
Person is received, the enterprise shall be considered as established. The
enterprises as a legal person may henceforth have its official seal made,
open a bank account, sign contracts and conduct business operations by
dint of its Business License.
The registration authority may, after a check-up, issue duplicates of the
Business License, if the enterprise as a legal person needs them for its
business operations.

Chapter VI Changes in Registration
Article 17
An enterprise as a legal person shall apply for making changes in its
registration whenever it changes its name, residence, site, legal
representative, economic nature, scope of business, mode of operation,
registered capital or duration of operation and whenever it increases or
disbands its branches.
Article 18
An enterprise as a legal person shall apply to the registration authority
for making changes in its registration within 30 days after the changes
are approved by the department in charge or by the authority for
examination and approval.
Article 19
An enterprise as a legal person shall apply to the registration authority
for making changes in its registration, or for registration for starting
operations or for cancelling its registration, whenever it is split up,
or merged with others or moved elsewhere, within 30 days after these
changes are approved by the department in charge or by the authority for
examination and approval.

Chapter VII Cancellation of Registration
Article 20
An enterprise as a legal person shall go through the procedures for
cancelling its registration with the registration authority when it closes
down, is dissolved, declares bankruptcy or terminates its business
operations for other reasons.
Article 21
Whenever an enterprise as a legal person is to cancel its registration, it
must submit an application signed by its legal representative, a document
of approval issued by the department in charge or by the authority for
examination and approval, a certificate showing the completion of the
clearing up of its liabilities, or a document showing that a liquidation
organization will be responsible for clearing up its creditor's rights and
liabilities. The registration authority, after examining and approving the
application, shall recall the Business License for Enterprise as a Legal
Person, duplicates of the License, take over the official seal of the
enterprise, and notify the banks at which it has opened an account of the
cancellation of its registration.
Article 22
An enterprise as a legal person, which fails to start operations 6 months
after receiving its Business License for Enterprise as a Legal Person or
which has ceased its operations for a year, shall be regarded as having
closed down, and the registration authority shall recall its Business
License for Enterprises as a Legal Person, duplicates of the License, take
over its official seal and notify the banks at which it has opened an
account of the cancellation of its registration.

Chapter VIII Announcement, Annual Check-up and Control of Certi- ficates
Article 23
The registration authority shall issue registration announcements whenever
an enterprise as a legal person starts operations, changes its name or
cancels its registration. No other organ shall be entitled to issue such
announcements without the approval of the registration authority.
Article 24
A system for conducting annual check-up shall be instituted to administer
the registration of enterprises as legal persons. An enterprise as a legal
person shall submit its annual check-up report, its balance sheet or
statement of assets and liabilities to the registration authority at the
time it prescribes. The registration authority shall check up the major
items contained in the registration of the enterprise as a legal person.
Article 25
The Business License for Enterprises as a Legal Person issued by the
registration authority is the certificate of an enterprise as a legal
person. Except the registration authority, which may withhold or cancel it
in accordance with the legal procedures, no other organ or individual is
entitled to take over, detain or destroy it. An enterprise as a legal
person, which has lost its Business License for Enterprise as a Legal
Person or duplicates of the License, must announce the loss in a newspaper
before it can apply for a replacement.
The Business License for Enterprise as a Legal Person and its duplicates
may not be forged, altered, leased, lent, sold or reproduced without
permission.
Article 26
An enterprise as a legal person shall pay registration and annual check-up
fees according to the rules when it registers for starting operations and
applies for making changes in its registration and when it receives the
annual check-up. The fees to be charged on registration for starting
operations shall be 0.1% of the sum of the enterprise's registered
capital; in cases where the registered capital exceeds 10 million yuan,
the fees to be charged on the portion in excess of the said sum shall be
0.05% of it; in cases where the registered capital exceeds 100 million
yuan, no fees shall be charged on the portion in excess of the said sum.
The minimum registration fee shall be 50 yuan. Fees to be charged on
making changes in the registration and conducting the annual check-up
shall be prescribed by the State Administration for Industry and Commerce.

Chapter IX Control of the Registration of Business Operations by Institutions and Scientific and Technological Public Organizations
Article 27
When institutions or scientific and technological public organizations
establish enterprises qualified as legal persons in line with relevant
regulations of the state, the applications for registration shall be filed
by the enterprises. They may engage in business operations only after
their applications for registration have been approved by the registration
authorities and after they have received their respective Business
Licenses for Enterprise as a Legal Person.
Article 28
Institutions, which are run like enterprises in accordance with relevant
regulations of the State and which no longer receive operating funds from
the State, or scientific and technological public organizations which are
established for business operations, shall apply for registration if they
are qualified to be enterprises as legal persons. They may engage in
business operations only after their applications have been approved by
the registration authorities and they have received their respective
Business Licenses for Enterprise as a Legal Person.

Chapter X Supervision and Control
Article 29
The registration authorities shall exercise the following functions of
supervision and control over enterprises as legal persons according to
law:
(1) supervising the registration for starting operations, the application
for making changes and the cancellation of registration by enterprises as
legal persons according to regulations;
(2) supervising the conduct of business operations by enterprises as legal
persons in line with the items of registration, articles of association
and contracts;
(3) supervising the compliance of enterprises as legal persons and their
legal representatives with laws, regulations and policies of the State;
(4) stopping, investigating or dealing with illegal business operations of
enterprises as legal persons; protecting their legitimate rights and
interests.
Article 30
The registration authority may, in light of the circumstances, penalize an
enterprise as legal person by warning, fine, confiscation of illegal
earnings, suspension of business for consideration, or withholding or
revoking the Business License for Enterprise as a Legal Person, if it is
involved in any of the following case:
(1) concealing the true situation and resorting to deception in the course
of registration or starting operations before the approval of its
registration;
(2) altering major items in the registration without permission or
engaging in business operations beyond the scope of business as approved
in registration;
(3) failing to cancel registration according to the rules or failing to
submit the annual check-up report or receive the annual check-up;
(4) forging, altering, leasing, lending, transferring, selling or
reproducing the Business License for Enterprise as a Legal Person or its
duplicates without permission;
(5) withdrawing or transferring capital, concealing assets or dodging
liabilities;
(6) engaging in illegal business operations.
While penalizing an enterprise as a legal person in line with the above
provisions, the registration authority shall investigate its legal
representative's administrative and economic responsibilities according to
the seriousness of the violations of the law; judicial organs shall
investigate the criminal responsibilities of those who have violated the
criminal law.
Article 31
The registration authority shall ascertain the facts and act according to
law when dealing with the illegal activities of an enterprise as a legal
person and notify the parties concerned of its decision in writing.
Article 32
When an enterprise as a legal person disagrees with the penalty meted out
by the registration authority, it may appeal within 15 days after
receiving the notice of penalty, to the immediate higher registration
authority for reconsideration. The higher registration authority shall
make a reconsideration decision within 30 days after receiving the appeal
for reconsideration. The enterprise may file a suit in a people's court
within 30 days after receiving the notice of reconsideration if it
disagrees with the reconsideration decision. The registration authority
may, in accordance with the prescribed procedures, ask the bank at which
the enterprise has an account to transfer from its account the sum to be
fined or confiscated as penalty, if it fails to appeal or to pay the fine
or the confiscated sum at the expiry of the prescribed period.
Article 33
When an enterprise as a legal person has its business license revoked, the
registration authority shall take over its official seal and notify the
bank at which it has an account of the cancellation of its registration,
and the department in charge or a liquidation organization shall be
responsible for settling its creditor's rights and liabilities.
Article 34
Any functionary of the department in charge, the authority for examination
and approval or of the registration authority, who has violated the
present Regulations, neglected his duties to a serious extent, abused his
powers, practised graft and embezzlement, extorted and taken bribes or
encroached on the legitimate rights and interests of an enterprise as a
legal person, shall be given administrative or economic penalty in light
of the circumstances; the judicial organ shall investigate, according to
law, his criminal responsibility, if the violates the criminal law.

Chapter XI Supplementary Provisions
Article 35
When an enterprise as a legal person establishes a branch which is
incapable of bearing civil liability independently, the registration of
the branch shall be applied for by the enterprise. The branch shall
receive a Business License after the application is approved by the
registration authority and may engage in business operations within the
scope of business as approved in registration.
In accordance with relevant State regulations, administrative institutions
depending on State funding or scientific and technological social bodies
must apply for registration if they engage in business operations or
establish enterprises not qualified as legal persons. They shall receive
Business Licenses after their applications are approved by the
registration authorities and may engage in business operations within the
scope of business as approved in registration.
The specific control of the registration involved shall be enforced with
reference to the provisions of the present Regulations.
Article 36
For new enterprises to be established with the approval of relevant
departments of the State Council or planning departments at various
levels, if their preparations have been under way for more than 1 year,
applications for the registration of the establishment shall be filed
according to specific regulations.

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四川省达州市人民政府


达州市人民政府令
　　　　　　　　　　　　　　　　　　　　　　　　　　　第42号
　　《达州市残疾人救助保障试行办法》已经2005年5月10日达州市人民政府第6次常务会议审议通过，现予发布，自2005年7月1日起施行。
　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　市长：李向志
　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　二○○五年五月十九日

　　　　　　　　　　　　　　　达州市残疾人救助保障试行办法
　　第一条 为维护残疾人合法权益，保障残疾人平等地充分参与社会生活，共享社会物质文化成果，根据《中华人民共和国残疾人保障法》和《四川省〈中华人民共和国残疾人保障法〉实施办法》等有关法律、法规，结合达州实际，制定本办法。
　　第二条 符合国务院规定的残疾标准，并持有经达州市残疾人联合会审核批准的《中华人民共和国残疾人证》（以下简称《残疾人证》）的残疾人，按照本办法享受救助保障。
各县、市、区原有的残疾人优惠政策低于本办法标准的，以本办法为准。
　　第三条 凡在达州市行政区域内的国家机关、社会团体、企事业单位和个人应严格遵守本办法。
县以上残疾人联合会及有关部门、行业根据各自职责，按照本办法共同做好残疾人救助保障工作。
　　第四条 各级各类非营利性医疗机构对残疾人患者实行免收挂号费、注射费，对特困残疾人就医按照物价部门规定标准的70%收取病床费、护理费、检查费、手术费，并实行挂号、交费、检查、取药四优先。
　　实行计划生育的残疾人夫妻免费享受国家、省规定的基本项目的计划生育技术服务。
　　第五条 适龄残疾儿童、少年必须接受义务教育。各中、小学对残疾学生和残疾人子女，按就近入学、随班就读的原则，实施义务教育；学校对接受义务教育的残疾学生或贫困残疾人子女免收书本费、杂费；学校对高中阶段的残疾学生或贫困残疾人子女减半收取书本费、学费。对进入特殊教育学校就读的盲童、聋哑儿童、智力残疾儿童和随班就读的住校残疾特困学生，由县、市、区人民政府补助每生每月不低于60元的生活费。
　　各级各类学校必须招收符合国家规定的录取标准的残疾考生入学，不得因其残疾而拒绝招收，并在颁发助学、奖学金时，优先照顾残疾学生。
　　凡考入全日制高校或中等专业学校的残疾学生，由县以上残疾人联合会给予资助。对考入中等专业学校的残疾学生一次性补助1000元；对考入普通高等专业学校的残疾学生一次性补助2000元；对就读研究生（含）以上学历的残疾学生一次性补助3000元。其经费从残疾人就业保障金中列支 （按市、县分级承担的原则进行，下同）。
　　贫困残疾人子女考入全日制高校或中等专业学校就读的，因家庭经济困难，由本人申请，经所在乡、镇人民政府（街道办事处）核实，县以上残疾人联合会批准，可酌情予以资助。
　　第六条 各技校、职校、大（中）专院校及其它培训机构，应当积极接受残疾人参加职业技术培训，对残疾人首次参加劳动就业前的各种技能培训，免收或减半收取培训费和其它费用。
鼓励有劳动能力的残疾人积极参加劳动、生产，残疾人要爱岗敬业、学习本领、掌握技术。县以上残疾人联合会对取得中、高级专业技术职称的残疾人，分别给予500元、1000元的奖励，其经费从残疾人就业保障金中列支。
　　县以上残疾人联合会要组织对残疾人进行职业技能、种养殖业技术的培训，其经费从残疾人就业保障金中列支。
　　县以上残疾人联合会每年从征收的残疾人就业保障金中，列支10%用于特殊教育的职业教育、就业培训。　
　　第七条 本市行政区域内的机关、团体、企事业单位及其它经济组织，应按不低于本单位在职职工总数1.5%的比例安置残疾人就业，并为其选择适当的工种和岗位，办理社会养老保险、医疗保险等。未达到规定比例的，每年必须缴纳残疾人就业保障金，对逾期不缴纳的部分按规定按日加收5‰的滞纳金。
残疾人就业保障金是政府基金，凡财政拨款的单位，由残疾人就业服务机构依法征收或委托有关部门代为收取；本市辖区内的企业单位和其他经济组织以及中央、省、外地驻达单位的残疾人就业保障金委托地税部门或其他机构代为收取。市、县级残疾人联合会对按比例安置残疾人就业实施管理和监督，依法催缴残疾人就业保障金，对拒不缴纳的，可申请人民法院强制执行。
　　第八条 国家行政机关在录用国家公务员及企事业单位在招聘职工时，应给予残疾人平等参与机会，符合录用、招聘条件的残疾人应予优先，不能因其残疾而受到歧视和拒绝录用、聘用。残疾人在被录用、聘用后，享有与本单位职工同等福利待遇。
　　县以上残疾人联合会应会同劳动保障等有关部门，通过加强残疾人劳动就业执法监察，规范用人单位的用工行为，确保城镇残疾职工参加社会保险，并按国家规定享受基本养老、医疗、失业等保险待遇。
　　第九条 机关、团体、企事业单位和其它组织，对只靠本人工资收入维持家庭生活的残疾职工，非因单位撤销、解散、停产、破产，一般不得安排其失业。如因残疾职工的过错，需辞退、开除时，应征求本单位工会和县以上残疾人联合会的意见。
　　因公（工）造成终生残疾、且基本丧失劳动能力者，有关责任部门和所在单位应按有关法律、法规及相关规定给予妥善处理，使其基本生活得到应有保障。
　　第十条 各级人民政府和有关部门、企业、事业、残疾人联合会和城乡基层组织应积极兴办和发展残疾人福利企业或其它社会福利事业，为残疾人提供就业机会。
　　鼓励热心残疾人事业的国内外各界人士投资、捐资兴办残疾人福利企事业。
　　对社会福利企业的残疾职工，企业应为其办理养老、医疗保险，并按时缴纳保险金。
　　第十一条 各级人民政府及有关部门应根据当地实际，结合残疾人的特点，在停车场、报刊（公用电话）亭、公厕等公共服务行业中确定一定数量的残疾人专职岗位。
宾馆（饭店、商店）、浴室、保健康乐和美容美发厅等有按摩业务的服务机构，应当优先安排盲人专业按摩人员从业。
　　设有按摩（推拿）科室的社会医疗机构，要依据当地政府规定的残疾人就业比例安排盲人医疗按摩人员就业。
　　第十二条 对个人或自愿组织起来从事个体经营的残疾人，各级工商行政部门应提供方便，优先办理登记注册手续。残疾人申办个体工商从事个体经营的，凭《残疾人证》工商行政管理部门应减半收取个体工商户注册登记费、证照类等行政性费用，免收个体工商户管理费。有关单位应在场地、摊位等方面给予优先、优惠照顾。
　　对残疾人从事个体经营、种养殖业资金确有困难的，经乡、镇人民政府（街道办事处）证明，在单位或个人担保的前提下，由各级残疾人劳动就业服务机构调查核实后，报同级残疾人联合会批准，可从残疾人就业保障金中安排1000—5000元，给予无息有偿借款扶持（最长时间不超过三年）。
　　第十三条 对残疾人本人为社会提供的劳务，从事加工、修理、修配及服务性业务取得的收入，免征营业税。
　　残疾人个人提供加工、修理、修配劳务的，免征增值税；对从事生产、经营活动的残疾人个体工商户纳税确有困难的，免征增值税；由残疾人组织直接进口供残疾人专用的物品，免征增值税。
残疾人本人独立从事生产、经营的所得，免征个人所得税，残疾人个人取得的福利费、抚恤金、救济金，免征个人所得税。
　　第十四条 公安、人事、劳动和社会保障、交通运输、税务等部门在为残疾人办理各种证件（书、本）时，只收取工本费。
　　第十五条 对村民的“一事一议”筹劳筹资部分，由残疾人本人提出申请，经村民会议或村民代表会议研究通过后予以减免，并张榜公布。
　　第十六条 各级人民政府应当把扶持农村有劳动能力的贫困残疾人的脱贫工作列入扶贫开发规划和计划，在项目和资金安排上予以优先照顾。
　　第十七条 符合国务院《农村五保供养工作条例》规定的残疾人，由乡、镇人民政府和农村基层组织实行集中或分散供养。城镇符合社会救济条件的残疾人，由民政部门优先给予救济，对符合城镇居民最低生活保障条件的残疾人及其家庭成员，要优先纳入城镇居民最低生活保障范围。在此基础上，市、县级残联还可报经同级人民政府批准，从残疾人就业保障金中拿出一定比例，用于对特困残疾人的救助。
　　第十八条 在小城镇建设、异地搬迁和异地扶贫等项目的实施中，应当优先安排残疾人，并在发放拆迁补助费、停业补助费、产权调换安置时，给予适当优惠。
　　农村残疾人户在申请宅基地时，乡、镇人民政府和土地管理部门应当优先安排和办理手续，在服从村镇土地利用总体规划的前提下，优先安排宅基地用地。贫困残疾人户在非耕地上建住房，免收土地管理费。
　　第十九条 发展信息和交流无障碍。创造条件，逐步开办电视手语节目，服务行业推广手语，电视新闻、电影、电视剧逐步加配字幕。公共图书馆应当逐步添置盲文书刊，设置盲人有声读物阅览场所。
各新闻媒介在发布涉及残疾人求职登记、职业培训、招生、招工、康复医疗以及体育文化活动等公益广告时，应免收广告费用。
　　第二十条 公共服务机构和公共场所，应当采取设立服务窗口或者醒目标志等方式，为残疾人提供优先、优惠和辅助性服务。
　　残疾人观看电影、文艺演出、体育比赛给予半价优惠。
　　残疾人凭《残疾人证》免费进入博物馆、纪念馆、科技馆（宫）、美术馆、展览馆、体育场（馆）、文化馆（室、中心）、科技活动中心、公共图书馆、公园、动物园、旅游风景区、公厕等公共场所。对盲人、双下肢残疾人和其他重度残疾人，允许一名陪护人员免费进入上述公共场所陪护。
　　邮政部门免费寄递盲人读物及邮件。
　　盲人和其他重度残疾人免费乘坐市、县城内公共汽车、渡船等市内公共交通工具。残疾人搭乘公共交通工具，应当给予方便和照顾，不得拒载，其随身必备的辅助器具，准予免费携带。
　　在停车场（位）内应设立残疾人专用车停车位，对残疾人专用车免费停放。
残疾人家庭要求安装电话、水表、电表、气表、有线电视专用线等，凡申请安装地点与户口所在地一致的，安装单位应凭《残疾人证》给予优先，对经济困难的，经乡、镇人民政府或街道办事处证明，减半收取初装费、安装费，酌情减免有线电视收视费。
　　对盲人、聋人家庭，减半收取有线电视收视费。
　　第二十一条 县级以上人民政府每年应在发行中国福利彩票筹集的本级留成社会福利基金中，安排一定的比例，专款用于对残疾人的康复、文化教育、技能培训和扶贫解困等扶助项目。
　　第二十二条 各级执法部门应当优先受理和执行残疾人的申诉、告诉和申请的案件。加大对侵害残疾人合法权益案件的查处力度，对遗弃、虐待、拐卖残疾人以及组织、强迫残疾人从事违法犯罪活动的，应依法予以严惩。
　　律师事务所、公证处、基层法律服务所应当依法为残疾人提供法律服务。法律援助机构对残疾人申请法律援助且符合条件的，应当优先安排实施法律援助。
　　第二十三条 市、县、区政府所在地凡新建、改建和扩建的城市主要道路、商场、学校、车站、医院、公园、人行天桥和地道、城市中心区、政府机关地段等建筑和公用设施要严格执行《城市道路和建筑物无障碍设计规范》的规定，建设无障碍设施，做到统一规划、统一设计、统一施工、统一验收。并设置国际通用的无障碍标志牌。
　　对已建的公用设施，如没有无障碍设施的，建设、规划部门和主管单位要有计划、有步骤、有重点地增设和改造为无障碍设施。
　　建设、城管等有关部门和单位对已建成的无障碍设施，应当加强管理、保护和维修，保证其正常使用。
　　第二十四条 县级以上人民政府应当修建残疾人综合服务设施，发展计划、建设、国土等部门应当优先将其列入计划，在适宜地段按划拨方式安排建设用地，并减免有关费用。
　　第二十五条 市和县级财政应根据上级财政下拨的残疾人康复经费数额按1：1的比例匹配康复经费，该项经费可从残疾人就业保障金中列支；遇有重大康复项目时，安排足额经费予以保证项目落实。
　　第二十六条 对获省以上荣誉称号或在全国比赛中获得第一名或国际比赛中获得前三名的的残疾人，由县级以上人民政府给予奖励。
　　第二十七条 大力推行中国手语、双拼盲文，残疾人工作者要加强与残疾人的交流和沟通。
　　从事特殊教育的教师和从事手语、盲文翻译的人员，享受国家规定的特殊教育津贴。从事特殊教育累计满十五年并在特殊教育岗位退休的，其享受的特殊教育津贴计入退休金。
　　第二十八条 对持有《残疾人证》的公民，经康复和康复锻炼等手段脱残的，县以上残疾人联合会应收回其持有的《残疾人证》并予注销。
　　其他任何单位和个人不得扣押、收缴《残疾人证》。
　　第二十九条 对于有骗取本办法各项救助保障行为的公民，由具体实施部门取消其救助保障待遇，并责成其退回已享受待遇，同时予以批评教育；情节严重的，依法给予行政处罚。
　　第三十条 各级人民政府及有关部门负责对本办法的实施进行日常的监督检查。国家机关、企事业单位及其工作人员在残疾人救助保障工作中滥用职权、玩忽职守、绚私舞弊或违反本办法不作为的，残疾人可向当地政府及有关部门申诉或举报，受理机关应责令其限期改正；逾期不改正的，由同级人民政府或行政主管部门依照有关规定对该单位和直接责任人给予行政处罚或行政处分；构成犯罪的，依法追究刑事责任。
　　第三十一条 对贯彻执行本办法成绩显著的集体和个人，由市、县级人民政府给予表彰和奖励。
　　第三十二条 本办法自2005年7月1日起施行。