最高人民法院关于建立法院系统监察机构若干问题的暂行规定
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最高人民法院关于建立法院系统监察机构若干问题的暂行规定
最高人民法院
最高人民法院关于建立法院系统监察机构若干问题的暂行规定
1989年8月15日，最高人民法院
根据党中央关于加强廉政建设的指示精神，为了适应法院廉政建设的需要，加强政纪监督，经我们研究，并商得中组部、国家编委同意，决定建立人民法院监察机构。
一、人民法院监察机构的性质及其监察对象
各级人民法院监察部门是负责行政监察工作的专门机构。
人民法院监察工作实行分级监察管辖。各级人民法院监察部门监察所在法院各部门及其工作人员、上一级人民法院监察部门监察下一级人民法院及其院长、副院长。上级人民法院监察部门必要时可以受理下级人民法院监察部门管辖范围的案件。
监察部门通过对监察对象进行行政监督、检查，维护和严肃行政纪律，以利于正确执行国家的法律、政策。
二、人民法院监察部门的主要任务和职权
各级人民法院监察部门的主要任务是：监督、检查监察对象在执行国家法律、法规、政策过程中有无违犯行政纪律的情况；受理对监察对象违纪行为的检举、控告；查处违法违纪行为；受理监察对象不服政纪处分的申诉；开展纪律教育，建议表彰模范遵纪守法、积极同违纪行为作斗争的个人和集体。
监察部门具有检查权、调查权、建议权和一定的行政处分权。对违纪案件，依照《人民法院奖惩暂行办法》的规定；实行干部管理体制改革试点的法院，还要结合《地方人民法院干部管理体制改革的暂行办法》的规定，作出行政处分决定，或者提出行政处分的建议。
三、人民法院监察机构的领导体制
人民法院监察机构实行双重领导。最高人民法院监察部门受最高人民法院院长领导；地方各级人民法院监察部门受所在法院院长和上级法院监察部门的双重领导，监察业务以上级法院监察部门领导为主。其领导干部的任免，应征得上一级法院监察部门的同意。
四、各级人民法院监察机构的设置和编制
各级人民法院监察机构与党组纪检组一套班子，两块牌子，人员编制在原纪检编制基础上适当增加，从现有法院编制中调剂解决。最高人民法院和各高、中级人民法院设监察室。法院总编制人数在五千人以下的省、自治区高级人民法院监察室（纪检组）的编制一般为五人；五千人以上为七人；中级法院监察室（纪检组）的编制为三至五人；基层法院编制在五十人以下的一般设兼职监察员（纪检员）；五十人以上的设专职监察员一至二人。直辖市的基层法院如确实需要，也可设监察室。
监察员应配备与本级法院审判员级别相同的干部。要严格掌握标准，选调原则性强，作风正派，政策水平较高，懂得审判业务，身体健康的同志担任监察干部，同时要注意年龄的合理结构。
Interpretation of Circular No.698
Jian Sun
Background
In accordance with provisions of the new Law of Enterprise Income Tax (2008) and Implementing Regulations (2008), whether the income from equity investment asset transfer is derived from PRC shall be classified by the domicile of the invested enterprise, so as to decide whether should pay the income tax in PRC jurisdiction. Whereas, the State Administration of Taxation of PRC (SAT) has not clearly addressed the condition that whether the income from foreign enterprises’ transfer of Chinese domestic enterprises shares they indirectly held by the transfer of offshore holding companies falls into Chinese jurisdiction or should pay income tax in PRC.
The promulgation of Circular No.698 Guoshuihan 2009
On December 10, 2009, the State Administration of Taxation (SAT) promulgated the Circular on Regarding Strengthening the Administration of Income Tax of Sale of Shares by Non-Resident Enterprises, (Guoshuihan [2009] 698) .
Provisions in Circular No.698 clearly addresses that prevent the foreign enterprises from evading income tax obligation by indirect transfer of shares of Chinese resident enterprises through arrangements like abusing the corporate governance.
In accordance with the provisions in Circular No.698, foreign investor whose indirect transfer of Chinese residence enterprises falling into the following two catalogues:
(1) The real tax burden rate of the jurisdiction where the offshore holding company transferred is incorporated is less than 12.5%; or
(2) The jurisdiction where the offshore holding company transferred is incorporated does not acquire income tax from foreign-sourced income.
shall submit the relevant documents as below to the local taxation bureau where the Chinese domestic enterprises being transferred located within 30 days after the execution of Share Transfer Agreement to prove the aforesaid indirect share transfer is for reasonable commercial purpose.
(1) Share Transfer Contract or Agreement.
(2) The relationship between Foreign Investors and Offshore Holding Companies transferred by Foreign Investors regarding finance, operation, purchase and sale, etc;
(3) The situation of the operation, personnel, finance, property of the offshore holding companies transferred by foreign investors;
(4) The relationship of the offshore holding companies transferred by foreign investors and Chinese domestic enterprises regarding finance, operation, purchase and sale, etc.
(5) The Explanations of reasonable commercial objectives of establishment of offshore holding companies by foreign investors.
(6)Other relevant documents required by Taxation Authorities.
Where administrating tax authorities, upon review and examination of the documents submitted by foreign investors, deem such offshore holding company to be a vehicle incorporated for the purpose of tax evasion, it has the power to re-classify the share transfer transaction in according to the nature of economies, deny the existence of offshore holding company and impose 10% income tax to the transfer of shares after the examination by the State Administration of Taxation.
In the second place, when non-resident enterprises transfer Chinese resident enterprises to affiliated parties in the unfair price compared to the fair and independent transaction to reduce the taxable income, tax authorities have the power to adjust the income by proper methods.
In the third place, provisions contained in Circular 698, share transfer income refers to difference between share transfer price and share cost. Share transfer price includes all sum received by share transfer assignors. In the event of invested enterprises have non-allocated profit or various funds after tax profit drawing, the invested enterprises shall not deduct aforesaid income sum from share transfer price. Cost of shares refers to real contribution sum paid by share transfer assignor to Chinese domestic company, or transfer sum paid to original assignors in the time when assignors purchased these shares.
Influence to the Oversea IPO’s and M&A
As the Circular 698 enforced from January 1, 2008, non-resident enterprises shall review the transfer situation of Chinese domestic enterprises to decide the next step whether to calculate and submit the Enterprise Income Tax (direct transfer) or to submit the relevant document to Local Tax Authorities in the place where Chinese domestic enterprises located (indirect transfer).
国税函 2009（698）号解读
Interpretation of Circular No.698
发布背景
教育部关于设立教育部高等教育教学评估中心的通知
教育部
教育部关于设立教育部高等教育教学评估中心的通知
教人〔2004〕7号
根据中央机构编制委员会办公室《关于教育部所属部分事业单位机构编制调整的批复》（中央编办复字〔2004〕83号），经部党组研究决定，设立教育部高等教育教学评估中心。该中心的主要职责是：根据教育部制定的方针、政策和评估指标体系，具体实施高等学校教学、办学机构教学和专业教学工作的评估；开展高等教育教学改革及评估工作的政策、法规和理论研究；开展有关评估的培训和对外交流等方面工作。
特此通知。
