May 31, 2010
---------------------
Monday
>>>Welcome visitor, you're not logged in.
Login   Subscribe Now!
Home User Management About Us Chinese
  Bookmark   Download   Print
Search:  serch "Fabao" Window Font Size: Home PageHome PageHome Page
 
Decision of the Standing Committee of the National People's Congress on Amending Eleven Laws including the Accounting Law of the People's Republic of China (including the Marine Environment Protection Law of the People's Republic of China, the Cultural Relics Protection Law of the People's Republic of China, the Customs Law of the People's Republic of China, the Law of the People's Republic of China on Chinese-Foreign Contractual Joint Ventures, the Law of the People's Republic of China on Maternal and Infant Health Care, the Civil Aviation Law of the People's Republic of China, the Highway Law of the People's Republic of China, the Law of the People's Republic of China on Ports, the Law of the People's Republic of China on the Prevention and Control of Occupational Diseases, and the Law of the People's Republic of China on the Administration of Activities of Overseas Non-governmental Organizations within the Territory of China) [Effective]
全国人大常委会关于修改《中华人民共和国会计法》等十一部法律的决定(含:中华人民共和国海洋环境保护法、中华人民共和国文物保护法、中华人民共和国海关法、中华人民共和国中外合作经营企业法、中华人民共和国母婴保健法、中华人民共和国民用航空法、中华人民共和国公路法、中华人民共和国港口法、中华人民共和国职业病防治法、中华人民共和国境外非政府组织境内活动管理法) [现行有效]
【法宝引证码】
 
  
  
Order of the President of the People's Republic of China 

中华人民共和国主席令

(No. 81) (第八十一号)

The Decision of the Standing Committee of the National People's Congress on Amending Eleven Laws including the Accounting Law of the People's Republic of China, as adopted at the 30th Session of the Standing Committee of the Twelfth National People's Congress of the People's Republic of China on November 4, 2017, is hereby issued and shall come into force on November 5, 2017. 《全国人民代表大会常务委员会关于修改<中华人民共和国会计法>等十一部法律的决定》已由中华人民共和国第十二届全国人民代表大会常务委员会第三十次会议于2017年11月4日通过,现予公布,自2017年11月5日起施行。
President of the People's Republic of China: Xi Jinping 中华人民共和国主席 习近平
November 4, 2017 2017年11月4日
Decision of the Standing Committee of the National People's Congress on Amending Eleven Laws including the Accounting Law of the People's Republic of China 全国人民代表大会常务委员会关于修改《中华人民共和国会计法》等十一部法律的决定
(Adopted at the 30th Session of the Standing Committee of the Twelfth National People's Congress on November 4, 2017) (2017年11月4日第十二届全国人民代表大会常务委员会第三十次会议通过)
As decided at the 30th Session of the Standing Committee of the Twelfth National People's Congress, 第十二届全国人民代表大会常务委员会第三十次会议决定:
I. The Accounting Law of the People's Republic of China is amended as follows:   一、对《中华人民共和国会计法》作出修改
(1) Item (4), paragraph 1 of Article 32 is amended to read: “(4) Whether the personnel that conduct the accounting work have the professional competence and observe professional ethics.” (一)将第三十二条第一款第四项修改为:“(四)从事会计工作的人员是否具备专业能力、遵守职业道德”。
(2) Article 38 is amended to read: “The accountants shall have the professional competence required for the accounting work. (二)将第三十八条修改为:“会计人员应当具备从事会计工作所需要的专业能力。
“The person in charge of the accounting office (or an accountant-in-charge) of an entity shall have the professional title of certified public accountant or above, or have conducted the accounting work for three years or more. “担任单位会计机构负责人(会计主管人员)的,应当具备会计师以上专业技术职务资格或者从事会计工作三年以上经历。
“The scope of ‘accountants' as referred to in this Law shall be prescribed by the public finance department of the State Council.” “本法所称会计人员的范围由国务院财政部门规定。”
(3) In paragraph 1 of Article 40, “shall not obtain or obtain again a qualification certificate for accounting professionals” is replaced by “shall not conduct the accounting work.” (三)将第四十条第一款中的“不得取得或者重新取得会计从业资格证书”修改为“不得再从事会计工作”。
Paragraph 2 is deleted. 删去第二款。
(4) Paragraph 3 of Article 42 is amended to read: “An accountant who commits any of the conduct as prescribed in paragraph 1 shall not conduct the accounting work within five years if the circumstances are serious.” (四)将第四十二条第三款修改为:“会计人员有第一款所列行为之一,情节严重的,五年内不得从事会计工作。”
(5) In paragraph 2 of Article 43 and paragraph 2 of Article 44, “the public finance department of the people's government at or above the county level shall revoke the accountants' qualification certificates for accounting professionals” is replaced by “the accountants shall not conduct the accounting work within five years.” (五)将第四十三条第二款、第四十四条第二款中的“对其中的会计人员,并由县级以上人民政府财政部门吊销会计从业资格证书”修改为“其中的会计人员,五年内不得从事会计工作”。
II. The Marine Environment Protection Law of the People's Republic of China is amended as follows:   二、对《中华人民共和国海洋环境保护法》作出修改
(1) Paragraph 1 of Article 30 is amended to read: “Any outlets for discharging pollutants into the sea shall be sited in accordance with marine functional zoning plans, marine dynamic conditions and relevant provisions, and shall, after scientific demonstration, be reported to the environmental protection administrative department of the people's government at or above the level of a districted city for recordation.” (一)将第三十条第一款修改为:“入海排污口位置的选择,应当根据海洋功能区划、海水动力条件和有关规定,经科学论证后,报设区的市级以上人民政府环境保护行政主管部门备案。”
Paragraph 2 is amended to read: “The environmental protection administrative department shall, within 15 working days after completing recordation, notify the information on the setup of the outlets for discharging pollutants into the sea to the oceanic, maritime and fishery administrative departments and environmental protection departments of armed forces.” 第二款修改为:“环境保护行政主管部门应当在完成备案后十五个工作日内将入海排污口设置情况通报海洋、海事、渔业行政主管部门和军队环境保护部门。”
(2) One paragraph is added in Article 77 as paragraph 2: “Where the oceanic, maritime or fishery administrative department or environmental protection department of armed forces finds that the setup of an outlet for discharging pollutants into the sea violates the provision of paragraph 1 or 3 of Article 30 of this Law, it shall notify the environmental protection administrative department to punish the violator in accordance with the provisions of the preceding paragraph.” (二)第七十七条增加一款,作为第二款:“海洋、海事、渔业行政主管部门和军队环境保护部门发现入海排污口设置违反本法第三十条第一款、第三款规定的,应当通报环境保护行政主管部门依照前款规定予以处罚。”
III. The Cultural Relics Protection Law of the People's Republic of China is amended as follows:   三、对《中华人民共和国文物保护法》作出修改
(1) Paragraph 2 of Article 20 is amended to read: “Where the original site is to be protected, the project owner shall determine the protective measures in advance, and, according to the level of the cultural relics protection entity, report such measures to the corresponding cultural relics administrative department for approval, and shall not commence construction if it does not obtain the approval.” (一)将第二十条第二款修改为:“实施原址保护的,建设单位应当事先确定保护措施,根据文物保护单位的级别报相应的文物行政部门批准;未经批准的,不得开工建设。”
(2) Paragraph 2 of Article 40 is amended to read: “Where culture relics collected in museums need to be borrowed between state-owned cultural relics collection entities for the purpose of exhibition or scientific research, among others, it shall be reported to the competent cultural relics administrative department for recordation; and if Grade 1 cultural relics collected in a museum need to be borrowed, a report shall be made to the cultural relics administrative department of the State Council at the same time for recordation.” (二)将第四十条第二款修改为:“国有文物收藏单位之间因举办展览、科学研究等需借用馆藏文物的,应当报主管的文物行政部门备案;借用馆藏一级文物的,应当同时报国务院文物行政部门备案。”
(3) Paragraph 1 of Article 56 is amended to read: “Cultural relics shops shall not sell and auction enterprises shall not auction the cultural relics prescribed in Article 51 of this Law.” (三)将第五十六条第一款修改为:“文物商店不得销售、拍卖企业不得拍卖本法第五十一条规定的文物。”
(4) Paragraph 1 of Article 57 is amended to read: “The cultural relics administrative department of the people's government of the province, autonomous region or municipality directly under the Central Government shall establish the cultural relics sale and auction information and credit management system. When a cultural relics shop purchases and sells cultural relics or an auction enterprise auctions cultural relics, it shall make records according to the relevant provisions of the state, and within 30 days after the sale or auction of cultural relics, report it to the cultural relics administrative department of the people's government of the province, autonomous region or municipality directly under the Central Government for recordation.” (四)将第五十七条第一款修改为:“省、自治区、直辖市人民政府文物行政部门应当建立文物购销、拍卖信息与信用管理系统。文物商店购买、销售文物,拍卖企业拍卖文物,应当按照国家有关规定作出记录,并于销售、拍卖文物后三十日内报省、自治区、直辖市人民政府文物行政部门备案。”
(5) One paragraph is added in Article 71 as paragraph 2: “Where a cultural relics shop or auction enterprise commits any violation of law prescribed in the preceding paragraph, the cultural relics administrative department of the people's government at or above the county level shall confiscate the illegal income and the illegally operated cultural relics, and if the amount of illegal operation is 50,000 yuan or more, it shall be fined not less than one time but not more than three times the amount of illegal operation. If the amount of illegal operation is less than 50,000 yuan, it shall be fined not less than 5,000 yuan but not more than 50,000 yuan. If the circumstances are serious, the original license-issuing authority shall revoke the license.” (五)第七十一条增加一款,作为第二款:“文物商店、拍卖企业有前款规定的违法行为的,由县级以上人民政府文物主管部门没收违法所得、非法经营的文物,违法经营额五万元以上的,并处违法经营额一倍以上三倍以下的罚款;违法经营额不足五万元的,并处五千元以上五万元以下的罚款;情节严重的,由原发证机关吊销许可证书。”
...... ......



Dear visitor,you are attempting to view a subscription-based section of lawinfochina.com. If you are already a subscriber, please login to enjoy access to our databases . If you are not a subscriber, please subscribe . You can purchase a single article through Online Pay to immediately view and download this document. Should you have any questions, please contact us at:
+86 (10) 8268-9699 or +86 (10) 8266-8266 (ext. 153)
Mobile: +86 133-1157-0712
Fax: +86 (10) 8266-8268
database@chinalawinfo.com


 


您好:您现在要进入的是北大法律英文网会员专区,如您是我们英文用户可直接 登录,进入会员专区查询您所需要的信息;如您还不是我们 的英文用户,请注册并交纳相应费用成为我们的英文会员 ;您也可通过网上支付进行单篇购买,支付成功后即可立即查看本篇法规。如有问题请来电咨询;
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570712
Fax: +86 (10) 82668268
E-mail: database@chinalawinfo.com


     
     
【法宝引证码】        北大法宝www.lawinfochina.com
Message: Please kindly comment on the present translation.
Confirmation Code:
Click image to reset code!
 
  Translations are by lawinfochina.com, and we retain exclusive copyright over content found on our website except for content we publish as authorized by respective copyright owners or content that is publicly available from government sources.

Due to differences in language, legal systems, and culture, English translations of Chinese law are for reference purposes only. Please use the official Chinese-language versions as the final authority. lawinfochina.com and its staff will not be directly or indirectly liable for use of materials found on this website.

We welcome your comments and suggestions, which assist us in continuing to improve the quality of our materials.
 
Home | Products and Services | FAQ | Disclaimer | Chinese | Site Map
©2012 Chinalawinfo Co., Ltd.    database@chinalawinfo.com  Tel: +86 (10) 8268-9699  京ICP证010230-8