北京市财政局关于国有商业、粮食企业执行新的财务制度有关衔接问题的处理办法
北京市财政局
北京市财政局关于国有商业、粮食企业执行新的财务制度有关衔接问题的处理办法
北京市财政局
市属商业各局、总公司、计划单列商业企业集团，各区、县财政局：
为了贯彻新的财务制度，解决新老制度转换过程中出现的问题，根据财政部和我局的有关规定，现对国有商业、粮食企业执行《商品流通企业财务制度》、《旅游、服务企业财务制度》的有关衔接问题的处理办法规定如下：
一、企业要做好新老制度衔接的准备工作
1．企业要做好内部财务管理办法的制定工作，要在7月1日以前确定固定资产目录、固定资产折旧办法及折旧年限、存货的销售及计价办法、低值易耗品摊销办法、坏帐准备金、商品削价准备金的比例及办法等，并报主管财政、税务机关和主管部门备案，其中涉及国有资产管理方面
的办法抄报国有资产管理部门。
2．企业要做好各项资金、帐目清理工作。企业在执行新制度前要做好资产核实和资本金划分工作，企业应对现有资产、资金做好清查盘点等清理工作，要做到帐实、帐物相符。对已列入待处理的固定资产盘亏、毁损、报废、盘盈，其中属于主管部门审批权限以内的，在执行新制度前
要按老办法处理完毕，并调整有关资金；属于需报经国有资产管理部门批准的，要按规定的程序上报，上报时间最迟不得超过7月10日，待国有资产管理部门会同财政部门审核批准后，调整有关资金。
实行新制度后，企业发生的固定资产盘亏、毁损、报废、盘盈等按新制度执行。
二、企业资本金的划分
1．国家资本金
（1）企业固定资金（扣除待转已完专项工程支出），包括用国家拨款和企业专用基金购建形成的固定资金，用税前利润还贷形成的固定资金，经批准用费用列支形成的固定资金（按预估残值减清理费后的差额），以融资租赁方式形成的固定资金。
（2）流动资金。包括国家流动资金和企业流动资金。
（3）专用基金结余，包括专用基金中结余的更新改造基金和国家专项拨款中的挖潜更新改造拨款余额，以及粮食仓库建设拨款余额。
企业改组为股份制或者进行合资经营时，应将国家资本金及公积金转为国家股。
2．法人资本金
企业接受的其他单位投入的资金。
国合合营企业中的集体资金暂作集体资本金。
3．个人资本金
股份制企业接受的社会个人或者企业内部职工以其合法资产投入企业的资金作为个人资本金。但实行风险抵押承包或集资经营的企业，对职工交纳的承包风险抵押款和职工或社会的集资款（包括发行债券），作流动负债处理。
4．外商资本金
企业接受的外商投资。
三、7月1日前粮食企业以费用支出购建的固定资产未作固定资产入帐的，在执行新制度前调帐时，应先按新旧程度评定价值作增加固定资产和固定资金处理。再将固定资金转增国家资本金；对商业、粮食企业将国家统一调整商品价格发生的库存商品增值未按国家规定增加流动资金，
仍在往来或其他帐户反映的，应如数转作国家资本金。
四、商业、粮食企业原在其他流动资金帐户反映的接受原公私合营企业私股资金、代管集体企业的股金和公积金，应单独记帐，暂转作长期负债，待查明情况后按有关政策处理。确实无法偿还的上述资金，转作国家资本金。
五、对国营小型商业企业已实行国家所有，集体经营和租赁给集体或个人经营的，其现有资金划转比照国有商业、饮服企业处理，集体或个人租赁的小型商业企业，在租赁之后新增加的资产，按原政策规定归集体或个人所有的，调帐时转作集体资本金或个人资本金；对已转为集体所有
的小型商业企业，现有资金划转时，应区别以下情况处理：转为集体时占用国家的固定资产和流动资金尚未偿还部分，转作国家资本金，已偿还部分和新增的固定资产、流动资金转作集体资本金。
六、专用基金结余的处理
1．企业工资基金和奖励基金历年结余转作流动负债。
2．企业职工福利基金结余原则上转作流动负债管理，但可以根据形成结余的来源将一部分结余转入公益金，用于职工集体福利设施支出。
职工福利基金赤字（指税前从成本、费用中提取的福利基金与税后企业留利中的集体福利基金两项相抵后出现的赤字），用专用基金实际结余抵补，抵补顺序为：大修理基金（修理基金）、后备基金、生产发展基金、承包风险基金（从留利中提取的部分）、新产品开发基金。抵补后仍
为赤字的，暂作挂帐处理（列作流动负债以负数反映）。
3．大修理基金（修理基金）结余转作预提费用，企业今后发生的修理费用支出，先从此项基金结余中支付；大修理基金（修理基金）发生的赤字，一年内可摊销完毕的转作待摊费用，摊销需超过一年的转作递延资产，分期摊入成本、费用。
4．生产发展基金、后备基金、承包风险基金（从留利中提取的部分）、新产品开发基金结余转作盈余公积金，其赤字按其形成的原因进行分类，其中属于正常原因形成的部分经财政、国有资产管理局批准，冲减固定资金和流动资金。
5．企业更新改造基金发生赤字的，报经主管财政机关批准，冲减国家资本金。
6．企业按规定提取和有关部门拨付的创汇奖结余，属于职工个人奖励部分转作流动负债，用于生产发展部分转作盈余公积金。
7．从7月1日起，企业不再按销售收入的一定比例提取补充国拨流动资金。
8．从7月1日起，企业不再按销售收入一定比例提取并交纳商业网点开发基金和市场调节基金。但7月1日以前，企业仍应按原规定提取并交纳这两项基金，已提未交部分要转作流动负债，上交财政部门，上级主管部门返回的这两项基金的使用结余转作盈余公积金。企业今后收到主
管部门拨入的用于市场调控和网点建设的“市场调节基金”和“商业网点开发基金”，无偿使用的作为增加国家专项拨款处理；有偿使用的作流动负债处理。
9．集团公司原集中企业的折旧、流动资金、小型企业上交和租赁费、拍卖收入、偿还金等，其结余转入国家资本金；原集中企业的留利、新产品开发基金、应留用的商业网点开发基金、市场调节基金等，其结余转入盈余公积金（此条也适用于区县主管公司）。
10．国家拨付给企业的特准储备基金作为长期负债处理。
11．国家及上级主管部门拨给企业的专项拨款结余（不包括挖潜更新改造拨款、粮食仓库建设拨款结余），以及今后对企业的专项拨款，应单独反映。专项拨款项目完成后，属于按照规定准予核销的部分，报经批准后冲销专项拨款，其余部分作为国家投资在资本公积金中单独反映。
七、关于长期借款利息和汇兑损益的处理
6月30日前企业借入的已交付使用并办理竣工结算的购建固定资产借款（包括基建和技措性借款等），已经发生的利息和汇兑损益，其应付未付部分，冲减专用基金抵补福利基金赤字后的实际结余（包括更改基金、生产发展基金、新产品开发基金、后备基金结余），专用基金不足冲
减部分转入递延资产，分期处理；7月1日以后新发生的不应计入资产价值的利息和汇兑损益，有承受能力的企业按新制度规定处理，当年没有承受能力的（以亏损为界），转作递延资产，分期计入财务费用。
7月1日以后企业借入的购建固定资产借款发生的利息和汇兑损益，按新制度规定执行。
八、企业要对现有的对外投资或开办新企业（包括三产）的投资进行清理，调整转入新帐：属于长期投资性质的转入企业长期投资帐户；属于有偿使用的，清理后做其他应收款处理。
九、关于超过三年的应收帐款及坏帐处理
企业应对实行新制度前的应收帐款进行分析清理，对属于三年以上的应收帐款应单独反映，对其中确实无法收回的部分，经主管财政机关认定批准后作坏帐损失，按承受能力，一次或分次处理。
7月1日后，企业对超过三年按规定确实不能收回的应收帐款应及时报财政机关核批，作坏帐损失处理。
企业坏帐损失的处理，原则上均应采取坏帐备抵法，即企业可按上年末应收帐款余额的一定比例的1／12逐月预提坏帐准备金，计入管理费用。待年度终了再按当年末应收帐款余额的一定比例进行清算。
企业当年提取的坏帐准备金，不能用于核销当年发生的坏帐损失，只能结转下年用于核销企业下年发生的坏帐损失，在实行坏帐准备金制度的第一年，企业可将经财政机关核批的坏帐损失按照承受能力，一次或分次直接计入管理费用。
十、关于商品削价准备金的处理
企业可按上年末库存商品余额的一定比例的1／12逐月预提商品削价准备金，计入当期商品销售成本，年末再按当年末库存商品余额进行清算。企业实际发生的商品削价损失大于当年提取的商品削价准备金及余额的部分，列入当期成本，结余部分允许结转下年，但不得超过年末库存
商品余额的3－5‰，超过部分冲减当期销售成本。
7月1日前，企业已提未用的商品削价准备金可进行结转。
十一、固定资产管理中的有关问题
1．改变固定资产划分标准后，原固定资产不符合新固定资产标准的转作低值易耗品管理，其净值部分按照低值易耗品摊销办法一次或分次摊入管理费用。摊销期超过一年的，转作递延资产。已领用的低值易耗品达到固定资产标准的，不再转为固定资产，尚未领用的，达到固定资产标
准的，应转作固定资产管理。
2．企业固定资产应当实行有偿转让，个别情况特殊、符合国家规定并报经有关部门批准后实行无偿调拨的，调出方调出固定资产净损失冲减资本公积金，调入方调入固定资产净收益增加资本公积金。属于成建制无偿调入调出的固定资产，应报主管财政机关和国有资产管理部门另行处
理。
3．关于固定资产折旧问题
（1）7月1日以后企业一律按新的折旧办法执行，原在分类折旧率基础上增提1％折旧及分类折旧比综合折旧少提部分在1994年底前允许补提的办法停止执行。
（2）7月1日前原实行提取折旧上交能源交通重点建设基金和预算调节基金的企业，其折旧应交纳的“两金”仍按现行规定上交。7月1日以后企业折旧不再交纳“两金”。
十二、成本、费用中的有关问题
1．商业企业购进商品的原始价格和经营费用按下列原则划分：
从工厂直接购入的商品，以工厂开出售货发票所列价格为原始价格，在价格之外支付的工厂代垫的运杂费、保险费、保管费等计入经营费用。
收购的应税农副产品，以收购价格加税金为原始价格，收购过程中发生的有关费用计入经营费用；收购的不纳税农副产品，以收购价格为原始价格，收购过程中发生的有关费用计入经营费用。
从批发企业购入的商品，以批发企业开出售货发票所列价格为原始价格，在价格之外支付的有关费用计入经营费用。
从其他企业调入的商品，按调入价格作为原始价格，支付的调拨经营费、运杂费、保管费等项费用计入经营费用。
委托其他企业收购的商品，按其他企业实际支付的价格总额和应交纳的税金作为原始价格，支付给受托企业的各项费用计入委托企业的当期费用。
2．粮食进价成本应区别情况分别处理：对粮食价格尚未放开的地区，国家定购粮、议转平粮、中转地粮和中央计划内进口粮食仍然按定购价核算成本。对收购价格放开的地区：老库存粮食的进价成本不变；新收购的国家定购粮、议转平粮、中转地粮按实际收购价作为进价成本；以保
护价收购的，按当时的市场收购价作为进价成本，市场收购价与保护价的差价由地方风险基金弥补；中央计划内进口粮以到岸价加进口税金、购进外汇价差和支付给委托单位的有关费用为进价成本。专项储备粮食仍以国家规定的结算价为进价成本。
食油进价成本按下列办法处理：食油收购价格尚未放开的地区，仍以国家定购价作为进价成本；食油收购价格放开的地区，以实际收购价格作为进价成本；商品储备食油成本不变。
3．饮食、服务企业原从成本中列支的商品流通费改列营业费用、管理费用和财务费用，不再从成本中列支。
4．新《制度》规定企业可以计入财务费用的加息是指企业逾期归还银行贷款，银行在国家规定的正常贷款利率基础上加收的利息。企业违反国家金融政策被处以的罚息不得计入费用，应从税后利润中支付。
5．企业计提工会经费、职工教育经费和职工福利费的职工工资总额不再剔除各项资金。试行提高职工教育经费列支比例办法的企业，可继续按原规定执行。没有承受能力的个别行业或企业经财政部门批准可以暂缓执行。
6．取消大修理基金（修理基金）提存办法，企业实际发生的修理费用直接计入管理费用。原大修理基金结余作预提费用，其赤字可分期摊入费用。
十三、营业收入及利润中的有关问题
1．粮食企业商品销售收入应按粮食性质分平价粮食销售收入、议价粮食销售收入；附营业务收入列入其他业务收入；储备粮油销售收入（包括专项储备粮食、商品储备食油、地方储备粮油销售收入）另设科目核算，不包括在商品销售收入中。
2．粮食企业的储备粮油（包括专项储备粮食、商品储备食油、地方储备粮油，下同）另设科目核算，不再包含在库存商品科目中核算；原国家储备粮油（甲字粮油、506粮油）转入“特准储备物资”科目核算，不再包含在库存商品科目中核算。
3．储备粮油销售成本另设科目核算，不包含在商品销售成本中；专项储备粮食按国家规定销售后，应上交中央及市财政的差价收入在“其他应交款”科目核算。
4．粮食企业增设“专项储备粮食结算差价收入”和“专项储备粮食结算差价支出”科目，核算专项储备粮食结算价格高于企业实际支付的收购价格而发生的差价收入或低于企业实际支付的收购价格而发生的差价支出。
5．新《制度》实施后，原经营平价粮食的商业企业中不独立核算的附营业务和议价利润停止执行比例抵亏办法，附营业务利润纳入其他业务利润核算，议价利润纳入主营业务利润核算，并入企业利润总额。
6．新《制度》实施后，经营平价粮食的商业企业补贴后的利润分配应按新《制度》的规定执行，停止执行提取综合奖、企业基金和利润留成基金的办法。
7．国家财政拨付给企业的政策性亏损补贴及各项储备费用补贴，作应收政策性补贴收入处理，列入企业利润总额。
国家财政拨付给企业的技术改造费（转向费）原则上应作为专项拨款，单独反映，其结余转入盈余公积金。
8．对粮食企业的财务挂帐，应分清责任、积极处理。审查认定责任后按下列原则处理：属于财政应补未补的挂帐，企业作应收国家政策性补贴收入处理；属于应由粮食企业弥补的挂帐，按新《制度》规定由企业弥补，也可以用以前年度结余的专用基金弥补。
十四、对外投资实行先税后分办法后，企业对投资分回的利润、股利等，在计算所得税时予以调整。
十五、企业用于职工福利方面的费用开支，可在费用中列支，部分企业确实需要超过国家规定的列支部分，经主管财政机关批准可以列入费用，但对其超过国家规定的工资总额14％的部分，在交纳所得税时要进行调整并计征所得税；
十六、尚未实行税利分流或降低所得税率办法的企业，“八五”期间可继续按照现行规定，经财政部门批准，用贷款项目投产以后新增利润归还银行贷款本息，同时转入盈余公积金。提前还款留用的利润转作盈余公积。粮食企业留用的治理“三废”净利润仍按原规定执行，留用的利润
以及按国家规定减免的所得税（包括返还给饮服企业的所得税差额）应全部转作盈余公积。企业也可以根据情况申请并经批准实行税利分流办法。经批准实行的企业，按33％的比例税率交纳所得税，固定资产投资贷款原则上实行税后还贷，对归还今年7月1日以前的贷款有困难的，经批
准可以用税前利润归还一部分，但最多不超过50％。
十七、企业应上交财政的调节税、利润等通过“应付利润”科目核算。
十八、实行承包经营责任制的各类“上船”企业，其承包分配体制执行到协议期满。企业超承包上交财政返回部分纳入企业税后利润按新规定的顺序分配。经营者奖励按照承包合同的规定在承包所得中扣除，转作应付工资处理。
十九、工效挂钩、承包“上船”企业实行新制度后，其基数原则上不作调整，对影响较大的，可采取换算考核办法，办法另定。
二十、关于服务管理费
各级主管公司在未转轨变形前，经主管财政机关批准，可继续按销售收入一定比例从所属企业提取服务管理费。主管公司收取的服务管理费年末如有结余，可结转下年使用，但必须相应调低下一年度的提取比例。企业上交的服务管理费列入管理费用中的其他费用。
二十一、关于商业、粮食企业现行优惠政策如何处理问题
1．饲料、酱油醋和儿童食品等生产企业
新《制度》实施后，饲料、酱油醋、豆制品、腌腊制品（包括熟肉制品）、酱、酱腌菜、糖制小食品、儿童食品、小糕点、果脯蜜饯、果汁、果酱、干菜调料（不含味精）等生产企业原享受的税收等优惠政策延续到第二轮承包期满，最迟执行到1995年。从1996年起按新《制度
》执行。
2．饮食服务企业
国务院国发（1986）56号文件规定，以劳务为主的理发、浴池、修理、饮食服务等小型企业，实行全额提成工资或超额提成工资，在税前列支，不属于奖金范围。恢复按“二、八”比例同财政算帐的办法，即企业交纳的所得税超过20％的部分，由财政部门返还给商业主管部门
。新《制度》实施后，饮食服务现行的全额提成工资或超额提成工资办法执行到1995年；“二、八”分成的税收政策，暂执行到1993年底。
3．小型商业企业
国务院批准小型商业企业实行“改、转、租”后，从1986年开始，对“改”的企业的承包费减收一半，上交的一半交给商业主管部门；对“转”的企业免交资产占用费；对“租”的企业租赁费在税前列支等。新《制度》实施后，上述优惠政策继续执行到1995年，从1996年
起按新《制度》执行。
二十二、关于商业、粮食、饮服企业多种经营和对外联营执行新的财务制度问题
商业、粮食、饮服企业开展多种经营和对外联营，组建新的企业后，如何执行新制度，应视其主营业务而定。凡以商品流通为主营业务、具备法人资格的独立核算企业，应执行《商品流通企业财务制度》。不以商品流通为主营业务，应视其主营业务的性质执行相应的财务制度。对企业
内部的某些独立核算单位如不以商品流通为主营业务，也应按其主营业务性质执行相应的财务制度。
二十三、关于年度财务报告的审核批复问题
按照《商品流通企业财务制度》和《旅游、饮食服务企业财务制度》规定，商业、粮食、饮食服务企业按期提供的年度财务报告应由中国注册会计师审核签字后，报送主管财政机关。考虑到上述规定一步到位有困难，因此，企业年度财务报告仍暂由主管财政机关直接审核批复。但属于
外商投资性质和股份经营组织形式的商业、粮食、饮食服务企业的年度财务报告必须经中国注册会计师审查签字。
二十四、关于商业、粮食、饮服企业新老制度衔接的共性问题，按我局统一规定执行。
二十五、本规定从1993年7月1日执行。各区县可结合各自的实际情况贯彻执行。
1993年6月23日
LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON ASSEMBLIES, PROCESSIONSAND DEMONSTRATIONS ——附加英文版
The Standing Committee of the National People's Congress
LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON ASSEMBLIES, PROCESSIONSAND DEMONSTRATIONS
(Adopted at the Tenth Meeting of the Standing Committee of the
Seventh National People's Congress on October 31, 1989, promulgated by
Order No. 20 of the President of the People's Republic of China on October
31, 1989 and effective as of the same date)
Contents
Chapter I General Provisions
Chapter II Application and Permission for Assemblies, Processions and
Demonstrations
Chapter III The Holding of Assemblies, Processions and Demonstrations
Chapter IV Legal Responsibility
Chapter V Supplementary Provisions
Chapter I General Provisions
Article 1
Pursuant to the Constitution, this Law is enacted to safeguard citizens'
exercise of their right to assembly, procession and demonstration
according to law and to maintain social stability and public order.
Article 2
This Law shall apply to assemblies, processions and demonstrations held
within the territory of the People's Republic of China.
The term "assembly" used in this Law means an activity in which people
gather at a public place in the open air to express views or aspirations.
The term "procession" used in this Law means an activity in which people
line up for a march along a public road or across a public place in the
open air to express their common aspirations.
The term "demonstration" used in this Law means an activity in which
people express their common aspirations, including demands, protests,
support or moral support, in the manner of an assembly, a procession, a
sit-in, etc., at a public place in the open air or along a public road.
This Law shall not apply to recreational or sports activities, normal
religious activities or traditional folk events.
Article 3
The citizens' exercise of their right to assembly, procession and
demonstration shall be safeguarded by the people's governments at all
levels in accordance with the provisions of this Law.
Article 4
In exercising their right to assembly, procession and demonstration,
citizens must abide by the Constitution and the laws, shall not oppose the
cardinal principles specified in the Constitution and shall not impair
state, public or collective interests or the lawful freedoms and rights of
other citizens.
Article 5
An assembly, a procession or a demonstration shall be held in a peaceful
manner; no weapons, controlled cutting tools or explosives shall be
carried, and no violence employed.
Article 6
The competent authorities governing assemblies, processions and
demonstrations shall be the municipal public security bureau, county
security bureau or municipal public security sub-bureau in the localities
where the assemblies, processions and demonstrations are held; if the
route of a procession or demonstration cuts through two or more districts
or counties, the competent authorities thereof shall be the public
security organ at the next higher level to the public security organs in
such districts or counties.
Chapter II Application and Permission for Assemblies, Processions and Demonstrations
Article 7
For the holding of an assembly, a procession or a demonstration,
application must be made to and permission obtained from the competent
authorities in accordance with the provisions of this Law.
It shall not be necessary to apply for the following activities:
(1) celebrations or commemorative activities held by the state or by state
decisions; and
(2) assemblies held by state organs, political parties, public
organizations, enterprises or institutions in accordance with law or the
relevant articles of association.
Article 8
There must be a person or persons responsible for the holding of an
assembly, a procession or a demonstration.
For the holding of an assembly, a procession or a demonstration for which
an application has to be made under this Law, the responsible person(s)
must submit an application in writing to the competent authorities five
days prior to the date of the activity. The application shall specify the
purposes of the assembly, procession or demonstration, how it is going to
be conducted, the posters and slogans to be used, the number of
participants, the number of vehicles, the specifications and quantities of
the sound facilities to be used, the starting and finishing time, the
places (including places where the participants assemble and disperse),
the route, and the name(s), occupation(s) and address(es) of the person(s)
responsible for the assembly, procession or demonstration.
Article 9
After receiving an application for an assembly, a procession or a
demonstration, the competent authorities shall inform the responsible
person(s) in writing of their decision to grant or not to grant permission
two days prior to the date of the activity applied for. If no permission
is granted, the reasons thereof shall be given. Failure to serve notice
within the time limit shall be construed as the granting of permission.
If an assembly, a procession or a demonstration is truly necessitated by
unexpected occurrences, a report must be made immediately to the competent
authorities: upon receiving the report, the competent authorities shall
immediately examine it and decide to grant or not to grant permission.
Article 10
If an application is made for an assembly, a procession or a demonstration
which will press for the settlement of specific issues, the competent
authorities may, after receiving the application, inform the departments
or units concerned to resolve such issues through consultation with the
person(s) responsible for the assembly, procession or demonstration, and
may also postpone for five days the starting date specified in the
application.
Article 11
If the competent authorities are of the opinion that the holding of an
assembly, a procession or a demonstration at the time or place or along
the route specified in the application will seriously affect traffic and
public order, they may, upon or after granting permission, change the
time, place or route and inform the responsible person(s) of the change in
good time.
Article 12
No permission shall be granted for an application for an assembly, a
procession or a demonstration which involves one of the following
circumstances:
(1) opposition to the cardinal principles specified in the Constitution;
(2) harming the unity, sovereignty and territorial integrity of the state;
(3) instigation of division among the nationalities; or
(4) the belief, based on sufficient evidence, that the holding of the
assembly, procession or demonstration that is being applied for will
directly endanger public security or seriously undermine public order.
Article 13
If the person(s) responsible for an assembly, a procession or a
demonstration does not accept the competent authorities' decision not to
grant permission, he may apply to the people's government at the same
level for reconsideration within three days of receiving the notice on the
decision, and the people's government shall make a decision within three
days of receiving the application for reconsideration.
Article 14
The person(s) responsible for an assembly, a procession or a demonstration
may withdraw his application after submitting it and before receiving a
notice of the competent authorities; if a decision is made to call off the
assembly, procession or demonstration after receipt of the competent
authorities' notice on the granting of permission, the responsible
person(s) concerned shall inform the competent authorities of the decision
in good time and dismiss the participants if they have assembled.
Article 15
No citizens shall, in a city other than his place of residence, start,
organize or participate in an assembly, a procession or a demonstration of
local citizens.
Article 16
No functionary of a state organ shall organize or participate in an
assembly, a procession or a demonstration which contravenes the functions
and obligations of functionaries of state organs as prescribed in relevant
laws and regulations.
Article 17
If anyone organizes or participates in an assembly, a procession or a
demonstration in the name of a state organ, a public organization, an
enterprise or an institution, he must first obtain approval from its
leaders.
Chapter III The Holding of Assemblies, Processions and Demonstra- tions
Article 18
With respect to an assembly, a procession or a demonstration held in
compliance with law, the competent authorities shall dispatch the people's
police to keep traffic and public order and ensure the smooth progress of
the assembly, procession or demonstration.
Article 19
An assembly, a procession or a demonstration held in compliance with law
shall not be disturbed, broken into or disrupted by anybody by violence,
coercion or any other illegal means.
Article 20
In order to ensure the progress of a procession held in compliance with
law, the people's police responsible for keeping traffic order may
temporarily exercise flexibility in their execution of the relevant
provisions of traffic regulations.
Article 21
If it becomes impossible for a procession to follow the permitted route
because of unexpected circumstances occurring on the way, the chief police
officer present at the scene shall have the authority to change the route
of the procession.
Article 22
If an assembly, a procession or a demonstration is held in or passes by
places where state organs, military organs, radio stations, television
stations or foreign embassies or consulates are located, the competent
authorities may, with a view to keeping order, establish temporary
security lines, which shall not be crossed without permission by the
people's police.
Article 23
No assembly, procession or demonstration shall be held within a peripheral
distance of 10-300 metres from the following places, with the exception of
those approved by the State Council or the people's governments of
provinces, autonomous regions and municipalities directly under the
Central Government:
(1) premises of the Standing Committee of the National People's Congress,
the State Council, the Central Military Commission, the Supreme People's
Court and the Supreme People's Procuratorate;
(2) places where state guests are staying;
(3) important military installations; and
(4) air harbours, railway stations and ports.
The specific peripheral distances from the places listed in the preceding
paragraph shall be defined by the people's governments of provinces,
autonomous regions and municipalities directly under the Central
Government.
Article 24
The time for holding an assembly, a procession or a demonstration shall be
limited to 6 a.m. - 10 p.m., with the exception of those held by decision
or approval of the local people's governments.
Article 25
An assembly, a procession or a demonstration shall be conducted in
accordance with the purposes, manners, posters, slogans, starting and
finishing time, places, routes and other matters for which permission has
been granted.
The person(s) responsible for an assembly, a procession or a demonstration
must assume responsibility for maintaining the order thereof and strictly
guard against participation by others.
The person(s) responsible for an assembly, a procession or a demonstration
shall, when necessary, appoint special personnel to assist the people's
police in maintaining order. The personnel responsible for the
maintenance of order shall wear identification marks.
Article 26
The holding of an assembly, a procession or a demonstration shall not
contravene the regulations on public security administration and shall not
involve criminal activities or the instigation of crimes.
Article 27
The people's police shall stop an assembly, a procession or a
demonstration that is being held, if it involves one of the following
circumstances:
(1) failure to make an application in accordance with the provisions of
this Law or to obtain permission for the application;
(2) failure to act in accordance with the purposes, manners, posters,
slogans, starting and finishing time, places and routes permitted by the
competent authorities; or (3) the emergence, in the course of the
activity, of a situation which endangers public security or seriously
undermines public order.
If any of the circumstances specified in the preceding paragraph occurs
and the instruction to stop the activity is ignored, the chief officer of
the people's police present at the scene shall have the authority to order
a dismission; for those who refuse to dismiss, the chief police officer
present at the scene shall have the authority to decide, in accordance
with relevant state provisions, on the adoption of necessary measures to
force a dismission and to take away from the scene by force those who
refuse to obey or detain them at once.
If a participant in an assembly, a procession or a demonstration crosses
the temporary security lines established in accordance with the provisions
of Article 22 of this Law, enters a certain peripheral space around the
specific places where no assemblies, processions and demonstrations shall
be held as specified in Article 23 of this Law, or commits other illegal
or criminal acts, the people's police may take him away from the scene by
force or detain him at once.
Chapter IV Legal Responsibility
Article 28
Those who commit acts in violation of public security administration in
the process of an assembly, a procession or a demonstration shall be
punished in accordance with the relevant provisions of the Regulations on
Administrative Penalties for Public Security. The public security organ
may punish by warning or by criminal detention of not more than 15 days
the responsible person(s) and the person(s) who is directly responsible,
if an assembly, a procession or a demonstration that is being held
involves one of the following circumstances:
(1) failure to make an application in accordance with the provisions of
this Law or to obtain permission for the application; or
(2) failure to act in accordance with the purposes, manners, posters,
slogans, starting and finishing time, places, and routes permitted by the
competent authorities, and disregard of instructions to stop acting
without permission.
Article 29
Any participant in an assembly, a procession or a demonstration who
commits a crime shall be investigated for criminal responsibility in
accordance with the relevant provisions of the Criminal Law.
Any participant in an assembly, a procession or a demonstration who
carries weapons, controlled cutting tools or explosives shall be
investigated for criminal responsibility by applying mutatis mutandis the
provisions of Article 163 of the Criminal Law. In a case where no
application has been made for an assembly, a procession or a demonstration
in accordance with the provisions of this Law or no permission has been
granted for the application or where it is conducted not in accordance
with the starting and finishing time, places and routes permitted by the
competent authorities, while the order of dismission is disobeyed and
public order seriously undermined, the person(s) responsible for the
assembly, procession or demonstration and the person(s) who is directly
responsible shall be investigated for criminal responsibility in
accordance with the provisions of Article 158 of the Criminal Law.
In a case where an assembly, a procession or a demonstration leads to the
siege of a state organ or people breaking into it, preventing it from
conducting its business or state activities normally, the person(s)
responsible for the assembly, procession or demonstration and the
person(s) who is directly responsible shall be investigated for criminal
responsibility in accordance with the provisions of Article 158 of the
Criminal Law.
In a case where an assembly, a procession or a demonstration leads to the
occupation of public places, the interception of vehicles or pedestrians
or the gathering of crowds to block traffic, so that order at public
places and traffic order are seriously undermined, the person(s)
responsible for the assembly, procession or demonstration and the
person(s) who is directly responsible shall be investigated for criminal
responsibility in accordance with the provisions of Article 159 of the
Criminal Law.
Article 30
Those who disturb, break into or undermine by other means an assembly, a
procession or a demonstration held in compliance with law may be punished
by the public security organ by warning or by criminal detention of not
more than 15 days; if the circumstances are serious and a crime is
constituted, they shall be investigated for criminal responsibility in
accordance with the relevant provisions of the Criminal Law.
Article 31
If a party refuses to accept the decision on punishment by detention made
in accordance with the provisions of the second paragraph of Article 28 or
Article 30 of this Law, he may appeal to the public security organ at the
next higher level within five days of receiving the notice on the decision
on punishment; the public security organ at the next higher level shall
make a decision within five days of receiving the appeal; if the party
refuses to accept the decision of the public security organ at the next
higher level, he may institute proceedings in the people's court within
five days of receiving the notice on the decision.
Article 32
Anyone who, in the course of an assembly, a procession or a demonstration,
damages public or private property or causes injuries or deaths to others
shall be liable for compensation according to law, apart from being
punished in accordance with the relevant provisions of the Criminal Law or
the Regulations on Administrative Penalties for Public Security.
Article 33
If a citizen, in a city other than his place of residence, starts or
organizes an assembly, a procession or a demonstration by local citizens,
the public security organ shall have the authority to detain him or send
him back by force to his place of residence.
Chapter V Supplementary Provisions
Article 34
This Law shall apply to assemblies, processions and demonstrations held by
foreigners within the territory of China.
Foreigners in the territory of China may not, without approval by the
competent authorities, participate in an assembly, a procession or a
demonstration held by Chinese citizens.
Article 35
The public security department under the State Council may, in accordance
with this Law, formulate rules of implementation, which shall go into
effect after being submitted to and approved by the State Council.
The standing committees of the people's congresses of provinces,
autonomous regions and municipalities directly under the Central
Government may, in accordance with this Law, formulate measures for
implementation.
Article 36
This Law shall enter into force on the date of promulgation.
Important Notice:
This English document is coming from "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.