关于促进企业技术进步有关财务税收问题的通知
作者:法律资料网 时间:2024-05-14 10:48:32 浏览:8888
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关于促进企业技术进步有关财务税收问题的通知
关于促进企业技术进步有关财务税收问题的通知
财政部 国家税务总局
国务院各部、委, 各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局:
为了贯彻落实《中共中央、国务院关于加速科学技术进步的决定》，积极推进经济增长方式的转变，提高企业经济效益，现将有关企业技术进步的财务税收政策问题通知如下：
一、鼓励企业加大技术开发费用的投入
1．企业研究开发新产品、新技术、新工艺所发生的各项费用，包括新产品设计费，工艺规程制定费，设备调整费，原材料和半成品的试验费，技术图书资料费，未纳入国家计划的中间试验费，研究机构人员的工资，研究设备的折旧，与新产品的试制、技术研究有关的其他经费以及委
托其他单位进行科研试制的费用，不受比例限制，计入管理费用。
2．企业研究开发新产品、新技术、新工艺所发生的各项费用应逐年增长，增长幅度在10％以上的企业，可再按实际发生额的50％抵扣应税所得额。具体抵扣办法，由国家税务总局另行制定。
3．企业为开发新技术、研制新产品所购置的试制用关键设备、测试仪器，单台价值在10万元以下的，可一次或分次摊入管理费用，其中达到固定资产标准的应单独管理，不再提取折旧。
二、推动产学研的合作，促进联合开发
1．企业技术开发和新产品研制，在依靠自身技术力量的同时，应通过多种形式与科研院所、高等学校开展合作，增强企业技术开发能力。鼓励和支持科研院所、高等学校直接进入大中型企业或企业集团，成为企业的技术开发机构，也可以通过联营投资、参股、控股或者兼并等方法实
现与企业的联合，促进企业逐步成为技术开发的主体。
2．企业技术开发可以采取自主开发，委托其他单位开发和联合开发等形式。鼓励企业与其他单位（包括企业、事业单位、科研院所和高等院校）进行联合开发，对技术要求高，投资数额大，单个企业难以独立承担的技术开发项目，按照联合攻关，费用共摊，成果共享的原则，报经主
管财税机关批准后，可以采取由集团公司集中收取技术开发费的办法。其中成员企业交纳的技术开发费在管理费用中列支，集团公司集中收取的技术开发费，在核销有关费用支出后，形成资产的部分作为国家投资，在资本公积金中单独反映。
3．企业科研机构，包括研究所、技术中心等，直接用于科学研究、科学试验的进口仪器、设备、化学试剂和技术资料，在新的免税办法下达以前可以按照《中华人民共和国增值税暂行条例》和财政部、海关总署《关于修订“科技用品报送进口免税”的通知》的规定，免征增值税，并
享受减免关税的优惠政策。
三、加速企业技术成果的产业化和商品化
1．企业进行技术转让，以及在技术转让过程中发生的与技术转让有关的技术咨询、技术服务、技术培训所得，年净收入在30万元以下的，暂免征收所得税，超过30万元的部分，依法缴纳所得税。
2．企业为验证、补充相关数据，确定完善技术规范或解决产业化、商品化规模生产关键技术而进行中间试验，报经主管财税机关批准后，中试设备的折旧年限可在国家规定的基础上加速30—50％。
四、推进企业机器设备的更新
1．企业可以根据技术改造规划和承受能力，在国家规定的折旧年限区间内，选择较短的折旧年限。对在国民经济中具有重要地位、技术进步快的电子生产企业、船舶工业企业、生产“母机”的机械企业、飞机制造企业、汽车制造企业、化工生产企业、医药生产企业和经财政部批准的
企业，其机器设备可以采用双倍余额递减法或年数总和法。其他企业某些特殊机器设备，凡是符合财政部行业财务制度规定的，也可以实行双倍余额递减法或年数总和法。
2．根据国家规定进行清产核资的企业，在综合考虑企业承受能力和技术进步状况的基础上，可按重估后的固定资产价值提取折旧。
3．企业技术改造采取融资租赁方法租入的机器设备，折旧年限可按租赁期限和国家规定的折旧年限孰短的原则确定，但最短折旧年限不短于三年。
4．企业购入的计算机应用软件，随同计算机一起购入的，计入固定资产价值；单独购入的，作为无形资产管理，按法律规定的有效期限或合同规定的受益年限进行摊销，没有规定有效期限或受益年限的，在五年内平均摊销。
五、增加财政技术进步的投入，改进管理办法
1．各级财政部门要按照《中共中央、国务院关于加速科学技术进步的决定》，根据财政状况适当增加科技三项费用、技改拨款和技改贴息，支持企业技术进步。在资金使用上，要改进管理办法，加大改革力度，引入竞争机制，提高使用效益。
2．改进技改贴息办法，将技改贴息直接贴给企业，并把技改贴息资金的使用与技术进步和国家产业政策结合起来，重点用于新技术产业化，国有大中型企业的技术改造，引进技术的消化和吸收，老工业企业的转产以及治理环境污染等社会效益好的技改项目，合理确定贴息额度和期限
，确保技改贴息资金的及时到位。
3．建立科技三项费用预决算制度，加强财政部门的监督管理，做到立项有预算，年终和项目竣工有决算，提高资金的使用效益。
六、本通知适用于国有、集体工业企业。
七、本通知自1996年1月1日起执行。
1996年4月7日
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江西省行政机关实施行政许可听证办法
江西省行政机关实施行政许可听证办法（附：英文译本）
文号：江西省人民政府令第156号
《江西省行政机关实施行政许可听证办法》已经2007年4月23日省人民政府第58次常务会议审议通过，现予公布，自2007年7月1日起施行。
省长吴新雄
二○○七年四月二十九日
江西省行政机关实施行政许可听证办法
第一条 为规范行政机关实施行政许可的听证活动，保护公民、法人和其他组织的合法权益，维护公共利益和社会秩序，保障和监督行政机关有效实施行政许可，根据《中华人民共和国行政许可法》，结合本省实际，制定本办法。
第二条 本省行政区域内各级行政机关实施行政许可听证（以下简称听证），适用本办法。
法律、法规授权实施行政许可的具有管理公共事务职能的组织，适用本办法有关行政机关的规定。
第三条 行政机关实施下列行政许可事项，应当组织听证：
（一）法律、法规、规章规定实施行政许可应当听证的事项；
（二）行政机关认为需要听证的涉及公共利益的重大行政许可事项；
（三）被依法告知听证权利的行政许可申请人、利害关系人在法定期限内提出听证申请的事项。
第四条 听证应当遵循合法、公开、公平、公正、高效和便民的原则。
除涉及国家秘密、商业秘密或者个人隐私的外，听证会一律公开举行，并允许公民、法人和其他组织旁听，接受社会监督。
第五条 听证由有权作出行政许可决定的行政机关组织；依法接受委托实施行政许可的行政机关应当以委托行政机关的名义组织听证。
依法应当经两个或者两个以上行政机关分别实施的行政许可事项须听证的，应当分别组织听证，或者联合组织听证。
依法应当先经下级行政机关审查后，报上级行政机关决定的行政许可事项须听证的，由最终作出行政许可决定的行政机关组织听证；但该行政许可事项依法应当报国务院或者国务院部门作出行政许可决定的，按国家有关规定执行。
第六条 听证人包括：听证主持人、听证员、记录员。
听证主持人和听证员由行政机关负责人指定；记录员由听证主持人指定。
第七条 听证主持人应当符合下列条件：
（一）是审查该行政许可申请的工作人员以外的人员；
（二）熟悉听证程序以及与该行政许可事项有关的法律、法规、规章的规定；
（三）具有一定的组织能力；
（四）法律、法规、规章规定的其他条件。
第八条 听证主持人履行下列职责：
（一）组织制定听证方案；
（二）确定听证会的时间、地点；
（三）组织听证会的进行；
（四）接收有关证据；
（五）维持听证会秩序；
（六）组织提出听证报告书；
（七）法律、法规、规章和本办法规定的其他职责。
听证员负责协助听证主持人履行前款规定的职责。
第九条 听证参加人包括：行政机关审查该行政许可申请的工作人员、行政许可申请人、利害关系人，以及本办法第十一条规定的委托代理人、鉴定人、证人。
第十条 行政机关对本办法第三条第（一）、（二）项规定的行政许可事项，应当在作出行政许可决定前，以公告的形式向社会告知听证的事项、拟作出行政许可决定的主要内容，以及报名参加听证的办法等，公告的时间不得少于15日。
行政机关对本办法第三条第（三）项规定的行政许可事项，应当在作出行政许可决定前，书面告知行政许可申请人、利害关系人享有要求听证的权利；行政许可申请人、利害关系人在被告知听证权利之日起5日内提出听证申请的，行政机关应当在20日内组织听证。
第十一条 报名或者申请参加听证会的利害关系人较多时，组织听证的行政机关可以要求利害关系人在规定时间内自行推选代表人参加听证，并提交载明代表人基本情况的书面材料，由听证主持人审核确认；逾期未推选的，由组织听证的行政机关按照报名、申请的顺序或者采取抽签等公平、公开的方式确定代表人作为听证参加人，并予以公布。
前款代表人的人数，由组织听证的行政机关根据听证事项的具体情况，按照不同主张的人员人数基本相同的原则确定，并予以公布。
代表人参加听证的行为对其所代表的当事人发生效力，但代表人变更或者放弃听证主张的，应当经被代表的当事人同意。
第十二条 行政许可申请人、利害关系人可以委托1至2名代理人参加听证；委托代理人参加听证的，应当向组织听证的行政机关提交载明委托事项及权限，并由委托人签名或者盖章的授权委托书，由听证主持人审核确认。委托代理人代为变更或者放弃听证主张，或者代为放弃陈述权、申辩权、质证权的，应当有委托人的明确授权。
审查该行政许可申请的工作人员、行政许可申请人、利害关系人认为有关问题需要鉴定，或者有证人证明其听证主张的，可以请鉴定人或者证人参加听证，并向组织听证的行政机关提交有关的证明材料，由听证主持人审核确认。
第十三条 听证主持人有下列情形之一的，应当自行回避；行政许可申请人、利害关系人有权以口头或者书面形式申请其回避：
（一）是该行政许可申请的审查人员；
（二）与该行政许可申请人、利害关系人或者他们的委托代理人是近亲属的；
（三）与听证的行政许可事项有直接利害关系的；
（四）与该行政许可申请人、利害关系人有其他关系，可能影响听证的公正性的。
前款规定，适用于听证员、记录员、鉴定人。
听证主持人的回避，由行政机关负责人决定；听证员、记录员、鉴定人的回避，由听证主持人决定。
第十四条 组织听证的行政机关应当在听证会举行的7日前，向听证参加人送达《行政许可听证通知书》，必要时予以公告。
《行政许可听证通知书》应当载明下列事项：
（一）听证的行政许可事项；
（二）拟作出行政许可决定的主要内容；
（三）举行听证会的时间、地点；
（四）听证主持人的姓名、职务；
（五）其他应当载明的事项。
第十五条 听证会按照下列程序进行：
（一）听证主持人宣布听证会开始，介绍听证参加人和听证的行政许可事项，核对行政许可申请人、利害关系人的身份；
（二）听证员宣读听证会纪律；
（三）审查该行政许可申请的工作人员陈述审查意见及所依据的事实、理由和适用的法律、法规、规章，出示证据；
（四）行政许可申请人、利害关系人按照听证主持人安排的顺序，陈述主张及相关事实、理由和法律、法规、规章依据，出示证据；
（五）进行申辩和质证，需请鉴定人出示鉴定意见或者证人作证的，须经听证主持人允许；
（六）申辩和质证终结，审查该行政许可申请的工作人员、行政许可申请人、利害关系人按照听证主持人安排的顺序，作最后陈述；
（七）听证主持人宣布听证会结束。
听证主持人应当中立、客观、全面地听取听证参加人的陈述。
听证会举行的当日不能完成本条第一款规定程序的，听证主持人应当宣布择期继续举行听证会。
第十六条 在听证会进行过程中，听证主持人可以询问听证参加人；经听证主持人允许，审查该行政许可申请的工作人员、行政许可申请人、利害关系人可以相互发问，也可以向鉴定人、证人发问。
第十七条 听证应当制作听证笔录。听证笔录应当载明下列内容：
（一）听证的行政许可事项；
（二）听证主持人、听证员和记录员的姓名、职务；
（三）听证参加人的姓名、地址等基本情况和出席听证会的情况；
（四）听证会举行的时间、地点；
（五）听证会是否公开举行，不公开举行的理由；
（六）审查该行政许可申请的工作人员、行政许可申请人、利害关系人的陈述及提出的事实、理由、依据、证据；
（七）鉴定人的鉴定结论和证人证言；
（八）申辩和质证情况；
（九）听证主持人在听证会进行过程中对有关事项的处理情况；
（十）听证主持人认为应当记录的其他事项。
审查该行政许可申请的工作人员、行政许可申请人、利害关系人在听证时提出的经过质证的证据材料，应当作为听证笔录的附件。
第十八条 听证笔录应当由听证参加人签名或者盖章；听证参加人拒绝签名或者盖章的，应当记录在卷。
听证参加人认为听证笔录对自己的陈述记录有遗漏或者差错的，有权向听证主持人申请补正；不予补正的，应当将申请记录在卷。
第十九条 听证会结束后，听证主持人应当会同听证员、记录员在5日内，根据听证笔录制作听证报告书，连同听证笔录报送本行政机关负责人。
行政机关对依法举行了听证会的行政许可事项，应当根据听证笔录作出行政许可决定。
第二十条 有下列情形之一的，可以延期举行听证：
（一）因不可抗力导致听证会无法按期举行的；
（二）行政许可申请人、利害关系人申请延期，有正当理由的；
（三）依法可以延期的其他情形。
延期举行听证会的，组织听证的行政机关应当通知听证参加人；延期的情形消失后，组织听证的行政机关应当在3日内举行听证会，并书面通知听证参加人。
第二十一条 有下列情形之一，可以中止听证：
（一）听证会进行过程中提出新的事实、理由和证据，听证主持人认为有待调查核实的；
（二）回避申请在听证会开始后提出的；
（三）依法可以中止听证的其他情形。
中止听证的情形消失后，组织听证的行政机关应当在3日内恢复举行听证，并通知听证参加人。
第二十二条 有下列情形之一的，可以终止听证：
（一）行政许可申请人、利害关系人撤回申请的；
（二）行政许可申请人、利害关系人无正当理由不参加听证会，或者未经听证主持人允许中途退场的；
（三）依法应当终止听证程序的其他情形。
第二十三条 行政许可申请人、利害关系人对本办法第三条第（三）项规定的行政许可事项，在规定时间内均未提出听证申请的，视为放弃听证要求，行政机关应当作书面记载，并可以在对行政许可申请进行全面、客观、公正审查的基础上，依法作出行政许可决定。
第二十四条 行政机关及其工作人员违反《中华人民共和国行政许可法》和本办法的规定，有下列情形之一的，由其上级行政机关或者监察机关责令改正；情节严重的，对直接负责的主管人员和其他直接责任人员依法给予行政处分：
（一）未向行政许可申请人、利害关系人履行法定告知听证权利的义务的；
（二）依法应当举行听证而未举行听证的；
（三）不履行或者不正确履行听证职责的；
（四）未依据听证笔录作出行政许可决定的。
第二十五条 行政许可申请人、利害关系人或者其他人员扰乱听证会秩序或者有其他妨碍听证会正常进行行为的，听证主持人有权予以制止或者责令其退场；情节严重的，由公安机关依法给予治安管理处罚；构成犯罪的，依法追究刑事责任。
第二十六条 行政许可申请人、利害关系人不承担行政机关组织听证的费用。听证所需经费应当列入本行政机关的预算，由本级财政予以保障。
第二十七条 本办法规定的期限以工作日计算，不含法定节假日。
行政机关组织听证的时间，不计算在实施该行政许可事项的法定期限内；其实施行政许可的期限，自听证程序结束、终止的次日起接续计算。
第二十八条 本办法自2007年7月1日起施行。
英文译本
Measures of Jiangxi Province for Public Hearings of the Implementation of Administrative License by the Administrative Organ
These Measures of Jiangxi Province for Public Hearings of the Implementation of Administrative License by the Administrative Organ, adopted at the 58th session of the executive meeting of the People’s Government of Jiangxi Province on April 23, 2007, are hereby promulgated and shall come into effect as of July 1, 2007.
Governor: Wu Xinxiong
April 29, 2007
Article 1 In order to regulate the hearing procedures of implementation of Administrative License by the Administrative Organ, protect the legal rights and interests of citizens, legal persons and other organizations, safeguard the public interests and social order, and ensure and supervise the effective implementation of administrative license, these measures are formulated in accordance with the specific circumstances of the province and the Administrative License Law of the People's Republic of China.
Article 2 These measures shall apply to the public hearing of implementation of Administrative License by the administrative organs at all levels within the administrative areas of the province (hereinafter referred to as “hearing”).
The provisions concerning the administrative organ in these measures shall be applicable to the organization with a function of implementing Administrative License or managing public affairs under the authorization of a law or regulation.
Article 3 A hearing should be organized upon implementation of the following administrative license matters by the administrative organs:
(1) A hearing as provided for the implementation of administrative license in any law, regulation or rule;
(2) Any licensing matters considered by the administrative organ to be of great importance to the public interests;
(3) Licensing matters applied within the statutory time limit by the applicants and the interested parties of administrative license who have been informed the legal right to a hearing in accordance with law;
Article 4 The hearing shall observe the principles of legality, openness, fairness and impartiality, high efficiency and convenience.
The hearing shall be held in public except that it involves state secrets, business secrets and individual privacy. Citizens, legal persons and other organizations shall have the access to observing and supervising the hearing proceedings.
Article 5 The hearing should be organized by the administrative organs which are entitled to make administrative license decisions. The administrative organs which are legally entrusted with the implementation of the administrative license should organize the hearing in the name of the entrusting administrative organ.
If an administrative licensing matter to be implemented respectively by two or more administrative organs needs hearing, it should be organized separately or jointly.
In accordance with law, where an administrative license should be subject to the examination of the lower administrative organ before it is reported and submitted to the upper administrative organ for decision, the hearing should be organized by the administrative organ that makes the final administrative decision. But when an administrative license should be reported to the State Council or the departments under the State Council for administrative license decisions, the relevant state regulations prevail.
Article 6 The hearing staff includes the chairperson of the hearing, the hearing officers and the notetaker.
The chairperson of the hearings and the hearing officers shall be decided by the director of the administrative organ. The clerk shall be decided by the chairperson of the hearing.
Article 7 The chairperson of the hearings should meet the following requirements:
(1) Those who are not responsible for the examination of an application for administrative license;
(2) Those who are familiar with the hearing procedures of the administrative license and related laws, regulations and rules;
(3) Those with a certain organizing ability;
(4) Those who meet the other requirements stipulated in the laws, regulations and rules.
Article 8 The chairperson of the hearing shall perform the following functions during the hearing:
(1) Make the plan of the hearing;
(2) Decide the time and place of the hearings;
(3) Organize the hearings;
(4) Receive relevant evidence;
(5) Maintain the proper order of the hearings;
(6) Prepare and work out the hearing report;
(7) Fulfill other duties as provided in any law, regulation, rule and these measures.
The hearing officers shall assist the chairperson of the hearings in performing the functions and duties stipulated above.
Article 9 The participants of the hearing include the persons who are responsible for the examination of an application for administrative license, the applicants of administrative license, the interested parties，the entrusted agents, the identifiers and the witnesses as provided in Article 12 of these measures.
Article 10 For the administrative license matters listed in Items 1and 2 of Article 3，the administrative organ shall announce to the public the information about the matters under administrative license of the hearing， the main content of administrative license decisions and the way to participate in the hearing before making the administrative decision. The duration of the announcement shall not be less than 15 days.
For the administrative license matters listed in Item 3 of Article 3，the administrative organ shall inform the applicant of the administrative license or the interested party of the right to request for a hearing by means of written notice. Where the applicant or interested party applies for a hearing within 5 days from the day when he or she is informed of such right, the administrative organ shall organize a hearing within 20 days.
Article 11 When there are lots of interested parties applying to participate in the hearing, the administrative organ which organizes the hearing can ask the interested parties to select their own representatives to participate in the hearing in a specified time and submit written materials which contain basic information of the representatives for the chairperson to examine. If no representatives are selected within the time limit, the administrative organ that organizes the hearing should select the representatives according to the application order or by means of drawing straws or in other fair and open ways.
The number of representatives should be decided by the administrative organ that organizes the hearing according to the specific circumstances of the hearing and according to the basic principle that the numbers of people with different opinions are equally represented, and the number of the representatives should be announced.
The acts of such representatives in the hearing shall be valid for the party they represent; however, modification or waiver of the hearing claims by the representatives shall be subject to the consent of the party they represent.
Article 12 The applicants of the administrative license and the interested parties may entrust one or two agents to participate in the hearing. Where the entrusted agents participate in the hearing, a Power of Attorney containing the explicit description of the entrusted matters and the limits of authority and bearing the signature or seal of the entrusting party shall be submitted to the chairperson of the hearing for examining. Modification or waiver of the hearing claims or the disclamation of the rights to make statements, defend and conduct cross-examinations shall be subject to the authorization of the entrusting party.
If the persons who are responsible for the examination of an application for administrative license, the applicants and the interested parties consider it is necessary to identify relevant matters，or there are witnesses to prove their hearing claims, identifiers and witnesses could be invited to participate in the hearing. Relevant supporting materials shall be submitted to the administrative organ for the chairperson of the hearing to examine.
Article 13 Under any of the following circumstances, a chairperson of the hearing shall voluntarily withdraw from holding a hearing, while the applicants or any interested parties are entitled to require the withdrawal of such a person from the hearing in oral or written form.
(1) He or she is one of the examining personnel of the case;
(2) He or she is the close relative of an applicant of the administrative license, an interested party, or the entrusted agent of the case;
(3) He or she is one of the personnel who have direct interests with the administrative licensing matter;
(4) He or she has some other relationship with the applicant or the interested party of the case，which may affect the impartial hearing of the case.
The provisions of the preceding paragraph are applicable to the hearing officers, the notetakers, and the identifiers.
The withdrawal of the chairperson from the hearing shall be decided by the director of the administrative organ. The withdrawal of the notetaker and the identifiers shall be decided by the chairperson of the hearing.
Article 14 The administrative organ shall send the "administrative license hearing notice" to the participants of the hearing 7 days before it is held, and shall announce it to the public if necessary;
"Administrative license hearing notice" should include:
(1) The matters under administrative license of the hearing;
(2) The main content of administrative license decisions;
(3) The time and place of the hearing to be held;
(4) The name and title of the chairperson of the hearing;
(5) Other matters that should be made clear.
Article 15 The public hearing shall be conducted in accordance with the following procedure:
(1) The chairperson of the hearing should announce the commencement of the hearing, introduce the participants of the hearing and the Administrative License matters and check the identities of the participants of administrative license and the interested parties.
(2) The hearing officer reads the hearing disciplines;
(3) The persons who are responsible for the examination of an application for administrative license shall provide proofs, reasons and laws, regulations and rules for the examination opinions and present evidence;
(4) The applicants and the interested parties shall make their statements and provide related proofs, reasons and laws, regulations and rules and present evidence with the order arranged by the chairperson of the hearing;
(5) Where it is necessary for the identifier to read out the conclusion of verification in the course of defense and cross-examination, or for the witness to testify, the chairperson of the hearing should give permission first;
(6) After the defense and cross-examination, the persons who are responsible for the examination of an application for administrative license, the applicants and the interested parties should make their final statements with the order arranged by the chairperson of the hearing;
(7) The chairperson of the hearing announces the closure of the hearing.
The chairperson of the hearing should be neutral, objective and impartial in hearing the statements of the participants of the hearing.
If the procedures mentioned in the first paragraph of this article can’t be completed, the chairperson of the hearing should declare that the hearing will continue later.
Article 16 During the hearing, the chairperson of the hearing can question the participants of the hearing; with the permission given by the chairperson of the hearing, the persons who are responsible for the examination of an application for administrative license, the applicants and the parties can question each other and can also question the identifiers or witnesses.
Article 17 The activities of hearing shall be recorded in the transcripts of the hearing. The transcripts of the hearing shall explicitly record the following matters：
(1) The matters under administrative license of the hearing;
(2) The names and titles of the chairperson of the hearing， hearing officers，and the notetaker;
(3) The names, addresses and attendance of the participants of hearing;
(4) The time and place of the hearing held;
(5) Whether the hearing is held openly.If it is not,the reasons should be provided;
(6) The statements, facts, reasons, basis and evidence provided by the persons who are responsible for the examination of an application for administrative license, the applicants of the administrative license and the interested parties;
(7) The conclusion of verification of the identifier and the testimony of the witness;
(8) Defense and cross-examinations;
(9) The treatment of related matters by the chairperson of the hearing in the course of the hearing;
(10) Any other matters that the chairperson considers to be important.
The evidence materials of cross-examinations provided by the persons who are responsible for the examination of an application for administrative license, the applicants and the interested parties during the hearing should be included as the attachment of the transcripts of the hearing.
Article 18 The transcripts of the hearing to the participants shall bear the signatures or the seals of the participants of the hearing. Refusal of the participants of the hearing to sign or seal shall be recorded.
If the participants of the hearing consider that the transcripts of the hearing has omitted a part of their statement or is incorrect in some other respect, they shall have the right to request correction thereof. If no correction is made, the request for correction shall be noted in the written record.
Article 19 After the hearing, the chairperson of the hearing shall make a Report of the Administrative License according to the transcripts of the hearing, and send it together with the transcripts to the director of the administrative organ within 5 days.
The administrative organ shall make a decision on the administrative license according to the transcripts of the hearing.
Article 20 Under any of the following circumstances, the public hearing shall be postponed:
(1)The hearing is unable to be implemented due to force majeure;
(2) The applicant of the administrative license or the interested party applies for a phased extension with valid reasons;
(3)Other circumstances for the postponement of the hearing.
If the hearing is postponed, the administrative organ that organizes the hearing shall inform the participants of the hearing. Where the reason for the postponement of the hearing ceases to exist, the administrative organ that organizes the hearing shall resume the hearing within 3 days and inform the participants of the hearing.
Article 21 Under any of the following circumstances, the hearing shall be suspended:
(1) There appear new facts, reasons and evidence during the hearing which the chairperson considers should be verified;
(2) The requirement of the withdrawal of a hearing officer is made after the hearing has started;
(3) Other circumstances for the suspension of the hearing.
Where the reason for the suspension of the hearing ceases to exist, the administrative organ that organizes the hearing shall resume the hearing within 3 days and inform the participants of the hearing.
Article 22 Under any of the following circumstances, the hearing shall be terminated:
(1) The applicant of the administrative license or the interested party has withdrawn the application;
(2) The applicant of the administrative license or the interested party fails to be present at the hearing without valid reasons or withdraws from the hearing without the permission of the chairperson of the hearing.
(3) Other circumstances for the termination of the hearing
Article 23 For the administrative license matters listed in Item 3 of Article 3 of these measures，the applicant of the administrative license or the interested party failing to file the application of hearing within the prescribed period shall be considered to disclaim the hearing right. The administrative organ shall make a written record，and make a decision on the administrative license in accordance with the law upon comprehensive, objective and fair examination.
Article 24 Where an administrative organ and any of its functionaries violates any of the provisions of these measures or the Administrative License Law of The People's Republic of China under any of the following circumstances, the order of correction shall be given by the superior administrative organ or the supervisory organ; if the violations are serious, the direct liable persons in charge and other direct liable persons shall be given the administrative punishment in accordance with law:
(1) Failing to inform the applicants of the administrative license or the interested parties of the hearing rights and obligations;
(2) Failing to hold a hearing as required by the law;
(3) Failing to perform its hearing functions or failing to fulfill the hearing obligations in this aspect;
(4) Failing to make the administrative license decision on the basis of the transcripts of the hearing.
Article 25 If the applicants of the administrative license, the interested parties or any other person disrupt the hearing order or contravenes the proper conduct of the hearing, the chairperson shall be entitled to stop the behavior or order them to leave. If the violation is serious, the public security office shall, according to the relevant provisions of the public order management regulations, impose a penalty. If such actions constitute a crime, criminal penalty shall be imposed.
Article 26 The applicants of the administrative license and interested parties shall not pay for the expenses arising from the administrative organ's organization of the hearing. The essential fund for the administrative organ to implement an administrative license shall be listed in the budget of this administrative organ, which shall be ensured by the finance department of the same level.
Article 27 he time limit referred to in these measures shall be calculated according to the working days, not including the legal holidays and leaves.
Where an administrative organ needs to organize a hearing, the required time shall not be included in the time limit of implementation of the Administrative License. The time limit of implementation of the Administrative License should be calculated from the day after the date of termination of the hearing procedures.
Article 28 These measures shall become effective as of July 1, 2007.
苏州市行政审批制度改革的若干规定
关于印发苏州市行政审批制度改革的若干规定的通知
苏府〔2002〕42号
各市、区人民政府，苏州工业园区、苏州新区管委会；市各委办局(公司)，各直属单位：
《苏州市行政审批制度改革的若干规定》已经2002年4月16日市政府第97次常务会议讨论通过，现印发给你们，请认真贯彻执行。
二○○二年四月三十日
苏州市行政审批制度改革的若干规定
为进一步减少行政审批事项，依法规范行政审批行为，简化办事手续，提高行政效率，加强对审批后的监管和廉政建设，加快政府职能从“管制型”向“服务型”转变、管理方式从“审批管理”为主向“规则管理”为主转变，营造更加优越的体制机制环境和投资创业环境，促进全市经济社会的加快发展，现根据本市实际，制定本规定。
一、依法设定行政审批事项
(一) 本规定所称行政审批是指政府及其所属各部门依法实施的审批、审核、核准、备案、许可、审定、认证、资质评定、登记以及其他性质相同或相似的行政行为。
(二) 政府及其所属各部门必须依照法律、法规、规章的规定实施审批。法律、法规、规章没有明确规定，需要新增审批事项的，必须报经市政府常务会议审议批准。
二、依法清理和减少行政审批事项
（三）按照“合法、合理、效能、责任、监督”的原则，进一步依法清理行政审批事项，坚决取消与世界贸易组织基本规则和市场开放相违背的行政审批事项。凡能通过市场机制和社会中介组织办理的事项，不再进行行政审批，切实解决审批事项过多、程序繁杂等问题，为提高行政效率创造良好条件。
三、实行行政审批事项公示制
（四）政府及其所属各部门必须根据政务公开的要求，实行行政审批公示制，向社会和行政相对人公开审批事项的服务内容、办事程序、申报材料、承诺时限和收费标准，提高行政行为的透明度和办事效率，自觉接受社会和行政相对人的监督。
（五）行政审批事项分为即办件、承诺件、联办件、退办件、补办件等五种类型。根据审批事项的性质，确定不同的办理方式：对一般事项实行直接办理制，对特殊事项实行承诺办理制，对重大事项实行联合办理制，对上报事项实行负责办理制，对控制事项实行明确答复制。在承诺期限内未办结的行政审批事项，视作同意。
（六）实行行政审批公示制的主要方式是政府公报、公示栏、媒体和网络公布。
四、推行重大行政审批事项联合审批制
（七）凡涉及两个以上部门的审批事项都必须实行联合审批制度。对需要进行联合审批（含前置审批）的事项，由主办部门统一受理，及时抄告相关部门征求意见。主办部门在办理过程中应采取召开联审会议、批文会签、现场联合踏勘等方式，协调相关部门完成审批事宜；相关部门在联合审批中必须主动配合主办部门做好联合审批工作，服从主办部门的组织协调，认真履行本部门职责，并在规定时限内向主办部门提供相关批件。
（八）主办部门和相关部门应通力合作，协调配合，不得相互推诿扯皮。当主办部门与相关部门意见分歧时，主办部门行政首长应及时与相关部门行政首长协商；协商后仍未取得一致意见的，由主办部门说明协调情况及各方理由，提出处理建议，并由该部门行政首长签名，上报分管市长或市长协调并作出裁决。
（九）市行政服务中心受理的联合审批事项，由中心负责人组织协调。
五、积极探索行政审批的网络化、信息化
（十）行政审批应大力引进和应用现代信息网络技术，积极探索网上审批，发挥“公示公告、查询下载、快速传递、即时监管、举报投诉”五大功能，加快推进电子政府建设。
（十一）市行政服务中心应建立网络信息管理平台，对窗口单位的审批流程等进行实时管理与监督。政府各部门应建立完善局域网，并与行政服务中心实现宽带接入，使各部门与窗口单位实现实时联接，减少流转环节，提高行政审批效率。
六、建立健全行政审批责任制
（十二）政府各部门应本着“行政审批与行政责任挂钩，与部门利益脱钩”的宗旨，建立行政审批责任制。必须在政府公布保留的审批事项范围内实施审批、审核、核准、备案等行为。未经新的法律、法规、规章规定或市政府常务会议决定，不得增加审批事项。在部门内部，必须制定行政审批责任制度实施细则，明确审批责任处室和责任人，防止重复审批、多头审批。对保留的审批事项，法律、法规、规章和其他规范性文件明确事后监管措施的，按规定执行；没有明确事后监管措施的，应制定相应的事后监管措施。对技术性较强的审批事项，应制定审批操作规范。对取消的审批事项，应落实经常性的监管措施，克服和消除行政管理中“重审批、轻管理”的弊端。
（十三）凡具备进入市行政服务中心办理条件的审批事项，均应进入中心，实行集中办理；暂时不能进入行政服务中心的审批事项，各部门应实行“首问”负责制，做到“一个门受理，一条龙服务”。各部门必须设置行政审批服务公示栏或窗口，配备必要的便民设施。
（十四）政府各部门主要负责人对本部门的行政审批行为负全面领导责任，分管负责人对具体审批行为负直接领导责任。部门负责人应定期分析研究本部门行政审批工作情况，制定计划，进行责任分解和组织实施；组织业务培训，提高工作人员素质，增强依法行政意识；及时处理社会公众和行政相对人的投诉。
（十五）对进入市行政服务中心集中办理的审批事项，中心负责人负有协调督查的责任，各部门应服从行政服务中心的协调，并接受其督查。
（十六）政府各部门行政审批行为人应严格按照规定的职责、权限进行审批，不得越权审批，严禁违法违纪审批。 对申报材料齐全、符合受理条件的，必须当场受理，并在规定时限内办结。对申报材料不齐全或不符合受理条件的，必须将应具备的资格、条件和办理程序等一次性告知行政相对人，并将办理结果及时告知行政相对人。如行政相对人对办理结果提出异议，应明确答复，并说明理由。
（十七）政府行政监察部门负责对行政审批行为进行监督检查，依法对违反行政审批规定的责任人员追究行政责任。
七、加强对行政审批行为的监督
（十八）政府各部门必须建立行政审批内部监督制度，明确监督工作责任处室、责任人，设立投诉电话和投诉信箱。
（十九）市行政服务中心必须制定行政审批行为的内部监督制度，形成有效的制约机制。实行审监分离，由行政审批监督机构及其工作人员对审批责任处室、责任窗口和具体经办人员的审批行为进行定期检查和考核。
（二十）行政监察部门和审批部门内部监督机构受理社会公众、行政相对人对审批部门或审批工作人员违反审批制度的投诉，负责核实处理，按管理权限实施责任追究，并及时予以答复。
八、落实行政审批责任追究制
（二十一）政府各部门及工作人员违反审批制度有关规定有下列行为之一的，由行政监察部门责令限期改正，并视情节轻重给予通报批评或政纪处分；违法所得全额上缴市财政；构成犯罪的，由司法机关依法追究刑事责任。
1.擅自设立审批事项或对已取消的审批事项仍继续审批的；
2.不以公开方式向社会公众或行政相对人公开审批内容、对象、条件和时限的；
3.具备条件而拒不进入行政服务中心集中办公，或未实行窗口式集中办理的；
4.不按规定办理会办或前置审批事项的；
5.未落实审批事项监管措施，或内部没有明确责任处室和责任人的；
6.对社会公众、行政相对人的投诉不及时查处的；
7.不履行审批职责或违反规定程序进行审批的；
8.违法违规审批，造成国家和人民生命财产损失，导致或引发安全、环境污染等责任事故的；
9.违法违规审批，侵害行政相对人合法权益的；
10.在审批过程中接受审批对象贿赂的；
11.对取消的审批项目放松日常监管造成后果的；
12.其他违反行政审批制度有关规定的行为，应予追究责任的。
九、附则
（二十二）各县级市、区的行政审批制度改革参照本规定执行。
（二十三）本规定自2002年7月1日起施行。
