江西省行政机关实施行政许可听证办法

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江西省行政机关实施行政许可听证办法

江西省人民政府


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.


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 中国宪法规定“公民有参与国家事务管理的权利。”因此,如果人们从国家.社会角度出发,凡是涉及公共利益的行为对每一个公民而言,都应是具有利害关系的。进一步推之,公民通过诉讼程序,向法院直接起诉侵害国家、社会公共利益的行为,并不是对他人私权利加以干涉的行为。故而,人们不能把利害关系局限于直接利害关系。无直接利害关系的人之所以有权起诉侵犯国家利益、社会公共利益的行为,主要因为,起诉人作为国家和社会的主人,有权利维护国家利益和社会公共利益。对侵犯国家利益、公共利益的违法行为,如人人都视而不见,那么个人、组织的利益也必然受到损害。正所谓“覆巢之下,焉有完卵”,正说明了这一道理。只不过,人们这里所言的利害关系非直接而为间接的利害关系。美国所谓的“真正有利害关系”既包括人们这里的直接利害利害关系、也包括间接利害关系,这也正是美国为什么没有独立的公益诉讼制度,而是包含在民事诉讼制度里的原因。传统的民事诉讼制度要求起诉的条件之一是当事人与案件必须有直接利害关系。但是近年来实践中发生大量侵害公共利益的行为,我国对民事公共利益司法保护制度的缺失也日益显现。因此,民事诉讼要实现维护私益与公益的双重目标,其制度就必须要有所突破。本文从民事公益诉讼建立的必要性出发,分析了我国当前民事公益诉讼的现状,并对我国公益诉讼制度的建立与完善提出几点设想。

  一、建立民事公益诉讼制度的原因

  首先,公有制经济在我国整个国民经济中占据着主导地位,对国有资产进行有效的司法保护是司法活动的重要任务。现实生活中侵犯国有资产的情况却屡见不鲜,层出不穷。许多地区或企业,为地方利益、小集体利益甚至个人利益,趁企业转制或中外合资等机会低价出售和评估资产价值,使国家利益遭受重大损失。

  其次,经济建设过程中暴露出的日益严重的环境污染和破坏自然资源等问题,极大的损害了国家和社会公益。包括中央电视台在内的诸多新闻媒体,经常报道这样的消息:某某地区引进或建立严重污染环境的制造加工企业,致使当地的空气或水质遭受严重破坏,原先的清泉之乡变成了方圆数里之内找不到卫生饮用水的地方。许多地方乱砍、乱伐、乱开采的现象屡禁不止,当地的森林绿化以及矿产资源遭受严重破坏,甚至造成土地沙化、地表下沉,严重危机当地居民的生存环境。对于这些问题,由于行政执法强制力相对较弱,或行政执法存在着盲点等原因,往往屡禁不止或力不从心。甚至相关管理部门出于地方保护主义、小集体利益、个人利益或缺乏相关意识等种种原因,没有采取救济手段。入世后,贸易进口的外资进入渠道更为畅通,一些严重污染环境的企业可能打着外资的旗号进入中国市场,工业垃圾进口将为我国的环境执法带来更大的困难。尤其是在西部大开发过程中,更应当强化环境保护意识,强调可持续发展,不应当继续发达国家“先发展,后治理”的老路子。

  第三,经济体制改革过程中暴露出的地方保护主义、行业保护主义以及行政垄断行为,严重破坏了国家宏观调控政策的顺利实施,在很大程度上扰乱了国家的正常经济秩序。对此,单纯依靠行政部门的监管显然是不够的。这其中原因很多,最主要的有两点:一是工商、卫生、质检等管理部门的监管能力和人力资源有限,不可能面面俱到;二是地方行政执法部门隶属地方政府,地方保护主义下的政府干预往往使执法的难度增大。因此,必须从强化司法监督着手、建立相应的诉讼制度,在行政手段不能的情况下,使民众、社会团体和检察机关等可以通过司法诉讼的途径,维护国家宏观经济政策和正常的经济秩序。

  第四,市场经济条件下,假冒伪劣商品以及欺诈等侵害消费者权益的案件屡有发生,消费者除通过消费者协会或向工商局等部门投诉外,如果以受害者个人身份对厂商或销售者提起诉讼,按照民事诉讼法的“不告不理”原则,法院判决只能针对不法生产者或销售者对消费者个人造成的损害做出赔偿判决,往往不能对其非法的生产或销售活动做出有效的惩罚性判决或颁布禁止令。王海打假,本是出于打击制假劣商品活动、维护消费者权益的良好目的,但却受法律限制——我国的民事诉讼法规定原告必须是与案件有直接利害关系的当事人,不得不先购买伪劣假冒商品,而后才可以消费者身份进行诉讼,但实践中,这种做法风险太大,同一法院往往做出截然相反的判决,而且一旦败诉,原告往往背负沉重的负担,不仅购买伪劣商品的钱款不能得到补偿,而且要承担相应诉讼费用。

  因此,如何更切实地通过法律途径维护国家利益和社会公共利益,在民事诉讼法中确立公益诉讼制度已成为迫切需要。

  二、我国民事公益诉讼的现实状况

  (一)我国对公共利益民事司法保护制度的缺失

   近年来,随着人们法制意识的不断增强,公益诉讼案例不断增多,纵观这些带有公益性质的诉讼,发现其结果大多不尽如人意,主要有以下几种结局:

  1.受害者无法或不愿意提起诉讼。以国有资产流失案件为例,国有资产属于全体公民,国家机关依照全体公民的授权管理国有资产。但对于国有资产的流失,公民却无法直接提起诉讼,而国有资产管理部门往往以不具有法人资格为理由拒绝提起诉讼。例如,在湖南省岳阳县的一个案件中,受害者县日用杂品公司和其主管机构县供销社明确表示不愿意提起诉讼,而岳阳县国资办表示不具备法人资格,有管理权而无诉权。最后,不得不由县检察院提起民事公诉,追回国有资产。

  2.法院以“非适格当事人”为由不予受理、驳回起诉或判决原告败诉。如浙江台州画家严正学对设在小学隔壁色情娱乐场所进行多次举报,行政机关未予理睬,于是起诉椒江区文体局行政不作为,椒江区法院以严正学不是受害者为理由判决严正学败诉。

  3.受害者虽然胜诉,但未达到预期的维护公益的效果。河南人葛锐以郑州市火车站厕所收费违法为由起诉郑州铁路分局,案件经过近三年的审理,法院最终判决葛锐胜诉,郑州铁路分局返还葛锐0.3元厕所收费,并承担一审、二审诉讼费用各50元。然而根据媒体的报道,郑州火车站在官司败诉后,还在继续收取入厕费用。

  造成上述困境的原因是多方面的,其中之一即在于我国现阶段在制度和理念等方面的欠缺,导致民事公益诉讼制度的建立面临着诸多障碍。主要表现在:

  对于非直接受害人而言,法律上的障碍直接就来自民事诉讼法对起诉主体资格的限制。根据我国民事诉讼法第108条的规定,原告必须是与案件有直接利害关系的当事人。显然,这种规定限制了个人和大多数的组织单位提起公益诉讼的权利,甚至从根本上排除了社会个人和有关组织单位作为原告提起民事公益诉讼的可能。

  对于直接受害人而言,其障碍主要体现在:(1)受害者比较分散,重复诉讼,耗时费力并可能引起法院裁判的矛盾。由于缺乏最起码的判例制度,即使原告“侥幸”赢得官司,这种公益官司的“溢出效应”也是相当有限的。如某位公民就酒店就餐不开发票的行为提起诉讼,法院也判决该公民胜诉,但这一结果的效力只限于本次消费行为。下一次,该公民到酒店用餐,酒店仍然可以不开发票,其他人也得不到发票。你要维护自己的权利,就只能再次为自己打一场官司。(2)起诉的成本一般要高于可期待利益。正如美国著名经济学家诺思所言:“如果私人成本超过私人利益,个人通常不会愿意从事活动,虽然对社会来说可能有利。”在起诉者一般居于弱势地位的情形下,个人通过传统民事诉讼获得的利益远远低于为获得救济的耗费,在诉诸法律主张权利对其而言极不经济的时候,权利人起诉的原动力便会大为削弱。(3)法律责任制度不完备,法律制裁措施不力。民事公益诉讼建立在民事诉讼基础上,法院裁判案件当然要适用民事责任之规定。但我国现有的民事责任方式显然难以胜任维护社会公共利益的重任的。一方面,损害赔偿是常用的民事责任方式,但在垄断案件、环境污染案件等大规模损害案件中,社会公共利益的损害难于精确计算;另一方面,当违法行为已经发生,而损害赔偿、赔礼道歉、恢复原状等措施又难于达到维护社会公共利益的目的的情况下,对违法行为人予以罚款、限制或抑制其行为能力如吊销许可证、执照等,更能够充分发挥法律的制裁功能,并能避免其再度违法,但这些措施属于行政责任方式,法院无权采用。因此,让法院仅仅在现有的民事责任的框架内对民事公益诉讼案件进行裁决,民事公益诉讼将难于发挥其应有的作用。

  (二)我国存在构建民事公益诉讼制度的必要条件

  首先,国外民事公益诉讼理论和规定相当成熟,可以借鉴、吸收和移植。公益诉讼在古罗马时期就已产生,它是与私益诉讼区分而言的,按照“有权利必然有救济”的原则,私益诉讼是保护个人所有权利的诉讼,仅特定人才可提起,公益诉讼是保护社会公共利益的诉讼,除法律有特别规定外,凡市民均可提起。近代国外的公益诉讼制度的理论与实践有两种主要的模式:一是美国的公益诉讼模式。这种模式主要是依靠判例的形式形成和发展公益诉讼机制,并以适当的法律规定加以健全和完善。二为大陆法系公益诉讼模式。

  法国、德国、日本的民事诉讼法律制度中都规定了检察院作为国家和社会利益的代表,对特定的涉及公益的案件,有权以主当事人的身份提起诉讼,也可以作为从当事人参与诉讼,并可以上诉。

  其次,我国存在充分的民事公益诉讼宪法、实体法依据。我国虽然没有明文规定公益诉讼,但公益诉讼在宪法上存在充分的依据。根据我国宪法第2条规定,中华人民共和国的一切权力属于人民,人民依照法律规定,通过各种途径和方式,管理国家事务,管理经济和文化事业,管理社会事务。第12条规定国家保护社会主义的公共财产,禁止任何组织或者个人用任何手段侵占或者破坏国家和集体的财产。

  此外,关于对国家利益和社会公共利益中的民事权利的保护,我国实体法也有明确具体的规定,如民法通则第七条规定:民事活动应当尊重社会公德,不得损害社会公共利益,破坏国家经济计划,扰乱社会经济秩序。合同法第七条规定:当事人订立、履行合同,应当遵守法律、行政法规,尊重社会公德,不得扰乱社会经济秩序,损害社会公共利益。第五十二条规定:有下列情形之一的,合同无效:(一)一方以欺诈、胁迫的手段订立合同,损害国家利益;(二)恶意串通,损害国家、集体或者第三人利益;(三)以合法形式掩盖非法目的;(四)损害社会公共利益;(五)违反法律、行政法规的强制性规定。

  再次,近年来,我国民事诉讼的大胆实践已现实地突破了民事诉讼法有关公益诉讼规定的空白,针对国家利益和社会公共利益受侵害问题,全国各地已经进行了积极有益的探索,为公益诉讼制度的确立提供了实践基础。

  三、关于公益诉讼制度建立与完善的几点设想

  (一)完善当事人适格制度

  我国当事人适格制度奉行的“直接利害关系人”原则在维护公共利益领域已不能适应社会发展的需求,要构建一个完整的公益诉讼体系,前提是修正“直接利害关系人”原则。笔者认为,公益诉讼既然是为保护国家利益和社会公共利益而设置的程序制度,就应当体现其社会性、公共性,允许更广泛的更能代表不同层次利益的法律主体进行公益诉讼,不应有所限制。且赋予国家机关、有关组织、公民个人均有诉权,分别能发挥各自的优势,弥补不足之处,形成强大的诉讼合力,充分保障违反公益的行为受到法律追究。

财政部关于调整金银首饰消费税纳税环节后有关会计处理规定的通知

财政部


财政部关于调整金银首饰消费税纳税环节后有关会计处理规定的通知

1995年2月10日,财政部

国务院各有关部门,各省、自治区、直辖市财政厅(局),计划单列市财政局:
根据财政部和国家税务总局联合发布的《关于调整金银首饰消费税纳税环节有关问题的通知》〔(94)财税字第095号〕,自1995年1月1日起,所有金、银和金基、银基合金首饰,以及金、银和金基、银基合金的镶嵌首饰(以下简称“金银首饰”)的消费税由生产销售环节征收改为零售环节征收。现将调整金银首饰消费税纳税环节后有关会计处理办法规定通知如下:
一、有金银首饰零售业务的企业,应在“应交税金”科目下增设“应交消费税”明细科目,核算金银首饰应缴纳的消费税。销售实现时,应当按照应交消费税额,借记“商品销售税金及附加”(外商投资企业为“商品销售税金”)、“营业税金及附加”(外商投资企业为“营业税金”)等科目,贷记“应交税金——应交消费税”科目;实际缴纳消费税时,借记“应交税金——应交消费税”科目,贷记“银行存款”科目。
上述企业采用以旧换新方式销售金银首饰的,其应缴纳的消费税也按上款规定进行会计处理。
二、有金银首饰零售业务的企业因受托代销金银首饰按规定应缴纳的消费税,应分别不同情况处理:
1.以收取手续费方式代销金银首饰的,于销售实现时,借记“代购代销收入”等科目,贷记“应交税金——应交消费税”科目;
2.以其他方式代销金银首饰的,其缴纳消费税的会计处理按第一条第一款规定办理。
三、有金银首饰批发、零售业务的企业将金银首饰用于馈赠、赞助、广告、职工福利、奖励等方面的,应于货物移送时,按应交消费税额借记“营业外支出”、“经营费用”(外商投资企业为“销货费用”)、“营业费用”、“应付福利费”、“应付工资”等科目,贷记“应交税金——应交消费税”科目。
四、随同金银首饰出售但单独计价的包装物,按规定应缴纳的消费税,借记“其他业务支出”科目,贷记“应交税金——应交消费税”科目。
五、各类企业因受托加工或翻新改制金银首饰按规定应缴纳的消费税,应于企业向委托方交货时,借记“其他业务支出”、“产品销售税金及附加”(外商投资企业为“产品销售税金”)等科目,贷记“应交税金——应交消费税”科目。
六、金银首饰在进口环节和出口环节、以及经中国人民银行总行批准经营金银首饰批发业务的单位将金银首饰销售给同时持有《经营金银制品业务许可证》影印件及《金银首饰购货(加工)管理证明单》的经营单位均不计算消费税。
七、金银首饰的消费税改由零售环节征收后,生产企业按规定仍需就金银首饰缴纳消费税的,除受托加工业务缴纳消费税的会计处理按本规定第五条的规定办理外,其他缴纳消费税的会计处理应按我部发布的“关于印发企业执行新税收条例有关会计处理规定的通知”〔(93)财会字第83号〕中所附《关于消费税会计处理的规定》办理。