2024-08-24
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In order to implement the work requirements of the state, province and city to further optimize the business environment and establish a list of administrative penalty exemptions and reductions, and to promote the high-quality economic and social development of Shenzhen, based on Shenzhen's actual situation and after research, the Shenzhen Municipal Finance Bureau recently drafted the "List of Administrative Penalty Exemptions and Reductions of the Shenzhen Municipal Finance Bureau" (draft for comments) (hereinafter referred to as the "Exemption and Reduction List").
Shenzhen Municipal Finance Bureau introduced that the formulation of the "Reduction and Exemption List" is to implement the decision-making and deployment of the state, province and city on deepening the "delegation, regulation and service" reform and optimizing the business environment. The state, province and city attach great importance to creating a good business environment for various market entities. In order to further innovate inclusive and prudent supervision and law enforcement methods and continue to create a legal business environment for market entities, the state, province and city have clearly proposed that all departments should establish and implement the reduction and exemption list system, study and issue a list of reduction and exemption items, and clarify the specific items and applicable circumstances that can be mitigated, reduced or exempted from administrative penalties during law enforcement.
The purpose of establishing a list of exemptions and reductions in liability by the state, province and city is to further optimize the business environment and create a relaxed and orderly market environment for market entities. Therefore, the Shenzhen Municipal Finance Bureau also clarified that the list of exemptions and reductions in liability should focus on penalties against market entities.
After sorting out, the Shenzhen Municipal Finance Bureau's administrative penalties directly facing market entities, especially enterprises, are concentrated in the field of government procurement. Therefore, this study of the list of exemptions and reductions is mainly focused on government procurement administrative penalties. At the same time, the list of minor violations in the accounting industry that will not be punished will be improved.
By sorting out and studying the penalties against suppliers and social procurement agencies in relevant laws, regulations and rules on government procurement, and combining them with the practical work of administrative penalties for government procurement, we finally formed a total of 6 items of reduction and exemption of liability, including: 3 items of lighter punishment, 1 item of reduced punishment, and 2 items of exemption from punishment. The specific applicable circumstances were clarified from the aspects of subjective factors, nature of behavior and harmful consequences.
By sorting out and studying the penalties against accounting firms and certified public accountants in the relevant laws, regulations and rules of the accounting industry, we finally formed a total of 2 items of reduction and exemption of liability, including: 2 items of exemption from penalty, no items of lenient penalty and no items of reduced penalty.