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浅析扶养义务与赡养义务的冲突和协调/黄波

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  孝敬父母是中华民族的传统美德,父母养儿女小和儿女养父母老既是父母子女之间感情亲近的象征,又是父母子女权利义务对等的表现。然而,随着国家劳动保障制度的建立健全,一些夫妻在老龄后拥有一份稳定地退休工资,加之,父母为儿女“操心”的惯性,父母不但不需要儿女的养活,而且常常替儿女照顾孩子和补贴家用,夫妻相濡以沫的度过后半生。但是,当夫妻单方(多为男方)拥有退休金时,拥有退休金的一方可能会出于自己的考虑与自己的老伴分居异财,2012年南郑法院南海法庭审结的112件民事案件中,两起扶养费纠纷便是例证,原告起诉自己配偶的原因为自己患有疾病且被儿女怂恿,被告在应诉后,通常会以子女有赡养父母的义务而抗辩原告的给付扶养费请求。同时,法庭审结的112件民事案件中,有一起赡养纠纷,儿女以父亲有2400元退休工资为由拒绝给付父亲赡养费和以父亲有扶养母亲的义务为由减半给付母亲赡养费。虽然孝敬父母和相濡以沫是一种令人向往和受人称赞的道德肯定,但是这种理想的道德标准并不能规制生活现实,下文笔者就扶养义务和赡养义务的碰撞进行论述,并就义务的协调提出个人见解。

  一、扶养义务和赡养义务的冲突

  我国《婚姻法》第20条规定:“夫妻有相互扶养的义务。一方不履行扶养义务时,需要扶养的一方,有要求对方付给扶养费的权利。”该条不仅将夫妻间相濡以沫的道德要求上升为法律规定,而且符合我国国情的付给抚养费明确为扶养义务履行的表现形式。在农村社会中,当夫妻迈入60岁时,大多数夫妻没有稳定可观的退休收入,他们靠着自己继续务农和子女给付赡养费生活,生活虽然不算富裕,但是除离婚外夫妻不至于对簿公堂;若夫妻均有稳定可观的退休收入,那么,生活过的很小康;若只要夫妻一方拥有稳定可观的退休收入,一方(通常为男性)在私心杂欲的影响下很可能出现“不患寡而患不均”的争议,相互间的不待见会使有收入的一方主动与另一方别居异财,此时,另一方还可依靠儿女生活,当其生活出现困难情形时,其会向配偶主张给付扶养费,而且,这种给付之诉常常伴随着儿女出于各种考虑的怂恿,例如:自己负担不了母亲的医疗花费、父亲有外遇、怂恿母亲问父亲要钱给自己用等等。

  《婚姻法》第21条规定:“父母对子女有抚养教育的义务;子女对父母有赡养扶助的义务。父母不履行抚养义务时,未成年的或不能独立生活的子女,有要求父母付给抚养费的权利。子女不履行赡养义务时,无劳动能力的或生活困难的父母,有要求子女付给赡养费的权利。”该条不仅将我国自古以来代际传承的传统美德予以立法肯定,而且明确的规定了父母子女间的权利义务关系。子女应当主动履行对父母的赡养义务,当父母在无劳动能力或生活困难时,可以要求不履行赡养义务的子女付给赡养费的权利。20世纪70年代以来,中国确定了控制人口增长、提高人口素质的人口政策,全面推行计划生育的基本国策,以血缘为基础的亲戚圈正在逐步缩小。家庭结构从几世同堂型向一对夫妻型快速转变,父母子女相互的期待降低从而选择责、权、利相对独立的分家,分家析产案件是乡村人民法庭的案源。“养老保障”失去了传统性的依靠,出现了老人为不拖累儿女或者传递儿女不孝的信息而自杀的极端现象,而“不走极端”的老人在生活无着落时就会要求儿女的赡养,赡养案件是乡村人民法庭的案源。然而,当父母一方拥有退休工资而另一方没有退休工资时,子女会以父母有相互扶养义务来抗辩之。

  扶养义务和赡养均为法定义务,如夫妻间相濡以沫或子女们孝敬父母,两种义务因权利人不愿或者不能主张而很难冲突,但是,理想的生活图景难以替代现实的生活样态,扶养义务和赡养义务会发生冲突,但是,其冲突发生是有条件的:

  1、夫妻一方拥有稳定可观的收入(通常为退休工资),夫妻另一方没有稳定可观的收入。如果夫妻一方没有稳定可观的收入,那么,作为父母要求子女给付赡养费时,子女不能援引《婚姻法》第20条对其请求进行抗辩。

  2、夫妻另一方生活困难或者无劳动能力。夫妻间的扶养义务是没有条件限制的,只要另一方需要扶养,一方就应该付给扶养费;而法律支持父母请求子女给付赡养费的前提是父母无劳动能力或者生活困难,因此,扶养义务与赡养义务与夫妻另一方生活困难或者无劳动能力时产生冲突。

  3、夫妻另一方的意志与夫妻一方或者子女的意愿不一致。从逻辑上推理,夫妻另一方的意志可能既与自己配偶的意愿不一致,又子女的意愿不一致,但是,实践中,夫妻另一方通常依附于子女或者自己配偶的意愿,因为,既然夫妻另一方生活困难或者无劳动能力,那么,她的实际诉讼能力将受到诸多的限制,如果没有其配偶或者子女的心理支持和行为帮助其很难实现自己的诉求。

  二、扶养义务和赡养义务的协调

  上文已述扶养义务和赡养义务的冲突发生范围,从而得知无劳动能力或者生活困难的夫妻一方均有权利要求其配偶履行扶养义务或者子女履行赡养义务,然而,义务主体以对方应对权利人负有法定义务为由进行抗辩,义务主体应如何履行其对权利人的义务,笔者提出以下协调性意见:

  首先,要确保权利人的合理利益。法院在审理时,应当查明权利人的生活现状,明确其生活困难的范围,凡权利人为解决生活困难而合理地给付请求均应当得到法院的支持,其不因扶养义务主体和赡养义务主体的相互抗辩而受到影响。

  其次,要查清义务主体不履行义务的原因。首先,应查清扶养义务人不履行义务的原因,若扶养义务人存在外遇等违反夫妻忠实义务的行为应当劝说其履行扶养义务,不愿调解履行的应当按照扶养权利人的合理给付请求判决其履行,赡养义务人承担补充给付责任。其次,若扶养义务人不存在违反夫妻忠实义务的行为时,应查清善意义务人不履行义务的原因,若赡养义务人存在有能力赡养而拒不赡养的情形,应当劝说其履行赡养义务,否则,判令其履行,此时扶养义务人承担补充给付责任。最后,当扶养义务人和赡养义务人均不存在失德情形时,赡养义务人应在解决赡养权利人生活困难的范围内给付赡养费,扶养义务人在赡养义务人已通过给付解决权利人生活困难下履行扶养义务,例如:提高生活水平、改善生存环境和增加精神消费等。

  最后,要衡量扶养义务人的扶养能力和赡养义务人的赡养能力。相对于赡养义务人人数而言,扶养义务人只有一人,其扶养能力总体上小于赡养义务人的赡养能力,但是,赡养义务人可能还负有对子女的抚养义务和对配偶的扶养义务,因此,赡养义务人的赡养能力需在个案中进行衡量,如果扶养义务人的扶养能力强于赡养义务人的赡养能力,那么,扶养义务人应较赡养义务人多给付权利人生活费用,如果赡养义务人为数人且均有赡养能力,那么,扶养义务人可以少给付权利人生活费用。

  三、结语

  在我国取得令世人瞩目的经济成就时,道德失范和法律滞后成为影响我国经济健康持续发展的重要问题,虽然孝敬父母的传统美德和相濡以沫的夫妻佳话是令人肯定和称赞的,但是道德缺失的配偶和子女以对对方负有法定义务来抗辩生活困难权利人的给付诉请,在现行法律未有明确义务履行顺序和范围规定时,为确保权利人的合法利益,法官不得不花费大量时间、精力和心智来倾心调解,然而,调解是以自愿为基础的纠纷解决方式,在双方不能达成调解协议时法院只能依法判决,既消耗了宝贵的司法资源,又破坏了善良的社会风尚,此外,义务主体在不服判决所确定的给付义务时,将会依法上诉,因此,法律规范的明确化和司法解释的细化将为法官依法调解和判决的提供裁判规范,在一定程度上也督促扶养义务人和赡养义务人在心服或者无上诉预期收益的情况下履行其义务。


  (作者单位:陕西省南郑县人民法院)

关于印发企业交纳土地增值税会计处理规定的通知

财政部


关于印发企业交纳土地增值税会计处理规定的通知
1995年3月7日,财政部

根据《中华人民共和国土地增值税暂行条例》及《中华人民共和国土地增值税暂行条例实施细则》的规定,现对企业交纳土地增值税有关会计处理办法的规定通知如下:
一、交纳土地增值税的企业应在“应交税金”科目下增设“应交土地增值税”明细科目进行核算。
二、转让国有土地使用权、地上建筑物及其附着物并取得收入的企业,按规定计算出应交纳的土地增值税,应分别以下情况进行会计处理:
1.主营房地产业务的企业,应由当期营业收入负担的土地增值税,借记“经营税金及附加”(房地产开发企业)、“经营税金”(外商投资房地产企业)、“营业税金及附加”(股份制试点企业)、“营业税金”(对外经济合作企业)等科目,贷记“应交税金--应交土地增值税”科目。
2.兼营房地产业务的企业,应由当期营业收入负担的土地增值税,借记“其他业务支出”〔工业、农业、商业、运输(交通、民航)、邮电、施工企业、外商投资工业、农业、商业、交通、施工企业〕、“其他营业支出”(金融企业)、“营业税金及附加”(旅游、饮食服务、保险企业、股份制试点企业)、“营业税金”(对外经济合作企业、外商投资租赁、旅游企业)、“内部供应和销售支出”〔运输(铁路)企业〕、“其他营业税金”(外商投资银行)等科目,贷记“应交税金-应交土地增值税”科目。
3.企业转让的国有土地使用权连同地上建筑物及其附着物一并在“固定资产”或“在建工程”、“专项工程支出”、“固定资产购建支出”等科目核算的,转让时应交纳的土地增值税,借记“固定资产清理”、“在建工程”、“专项工程支出”、“固定资产购建支出”等科目,贷记“应交税金--应交土地增值税”科目。
三、企业交纳土地增值税时,借记“应交税金--应交土地增值税”科目,贷记“银行存款”等科目。
四、企业在项目全部竣工结算前转让房地产取得的收入,按税法规定预交的土地增值税,借记“应交税金--应交土地增值税”科目,贷记“银行存款”等科目;待该房地产营业收入实现时,再按本规定第二条第1、2款的规定进行会计处理;该项目全部竣工、办理结算后进行清算,收到退回多交的土地增值税,借记“银行存款”等科目,贷记“应交税金--应交土地增值税”科目,补交的土地增值税作相反的会计分录。
预交土地增值税的企业,“应交税金--应交土地增值税”科目的借方余额包括预交的土地增值税。
五、为了提供土地增值税的计算依据,企业应将取得土地使用权时所支付的金额、开发土地和新建房及配套设施的成本、费用等,在有关会计科目或备查簿中详细登记。
六、企业按规定补交应由已实现的1994年经营损益负担的土地增值税,借记“以前年度损益调整”科目;贷记“应交税金--应交土地增值税”科目;实际补交时,借记“应交税金--应交土地增值税”科目,贷记“银行存款”等科目。1995年1月1日至本规定印发之日期间的土地增值税参照本规定进行会计处理。


中华人民共和国标准化法实施条例(附英文)

国务院


中华人民共和国标准化法实施条例(附英文)

1990年4月6日,国务院

第一章 总则
第一条 根据《中华人民共和国标准化法》(以下简称《标准化法》)的规定,制定本条例。
第二条 对下列需要统一的技术要求,应当制定标准:
(一)工业产品的品种、规格、质量、等级或者安全、卫生要求;
(二)工业产品的设计、生产、试验、检验、包装、储存、运输、使用的方法或者生产、储存、运输过程中的安全、卫生要求;
(三)有关环境保护的各项技术要求和检验方法;
(四)建设工程的勘察、设计、施工、验收的技术要求和方法;
(五)有关工业生产、工程建设和环境保护的技术术语、符号、代号、制图方法、互换配合要求;
(六)农业(含林业、牧业、渔业,下同)产品(含种子、种苗、种畜、种禽,下同)的品种、规格、质量、等级、检验、包装、储存、运输以及生产技术、管理技术的要求;
(七)信息、能源、资源、交通运输的技术要求。
第三条 国家有计划地发展标准化事业。标准化工作应当纳入各级国民经济和社会发展计划。
第四条 国家鼓励采用国际标准和国外先进标准,积极参与制定国际标准。

第二章 标准化工作的管理
第五条 标准化工作的任务是制定标准、组织实施标准和对标准的实施进行监督。
第六条 国务院标准化行政主管部门统一管理全国标准化工作,履行下列职责:
(一)组织贯彻国家有关标准化工作的法律、法规、方针、政策;
(二)组织制定全国标准化工作规划、计划;
(三)组织制定国家标准;
(四)指导国务院有关行政主管部门和省、自治区、直辖市人民政府标准化行政主管部门的标准化工作,协调和处理有关标准化工作问题;
(五)组织实施标准;
(六)对标准的实施情况进行监督检查;
(七)统一管理全国的产品质量认证工作;
(八)统一负责对有关国际标准化组织的业务联系。
第七条 国务院有关行政主管部门分工管理本部门、本行业的标准化工作,履行下列职责:
(一)贯彻国家标准化工作的法律、法规、方针、政策,并制定在本部门、本行业实施的具体办法;
(二)制定本部门、本行业的标准化工作规划、计划;
(三)承担国家下达的草拟国家标准的任务,组织制定行业标准;
(四)指导省、自治区、直辖市有关行政主管部门的标准化工作;
(五)组织本部门、本行业实施标准;
(六)对标准实施情况进行监督检查;
(七)经国务院标准化行政主管部门授权,分工管理本行业的产品质量认证工作。
第八条 省、自治区、直辖市人民政府标准化行政主管部门统一管理本行政区域的标准化工作,履行下列职责:
(一)贯彻国家标准化工作的法律、法规、方针、政策,并制定在本行政区域实施的具体办法;
(二)制定地方标准化工作规划、计划;
(三)组织制定地方标准;
(四)指导本行政区域有关行政主管部门的标准化工作,协调和处理有关标准化工作问题;
(五)在本行政区域组织实施标准;
(六)对标准实施情况进行监督检查。
第九条 省、自治区、直辖市有关行政主管部门分工管理本行政区域内本部门、本行业的标准化工作,履行下列职责:
(一)贯彻国家和本部门、本行业、本行政区域标准化工作的法律、法规、方针、政策,并制定实施的具体办法;
(二)制定本行政区域内本部门、本行业的标准化工作规划、计划;
(三)承担省、自治区、直辖市人民政府下达的草拟地方标准的任务;
(四)在本行政区域内组织本部门、本行业实施标准;
(五)对标准实施情况进行监督检查。
第十条 市、县标准化行政主管部门和有关行政主管部门的职责分工,由省、自治区、直辖市人民政府规定。

第三章 标准的制定
第十一条 对需要在全国范围内统一的下列技术要求,应当制定国家标准(含标准样品的制作):
(一)互换配合、通用技术语言要求;
(二)保障人体健康和人身、财产安全的技术要求;
(三)基本原料、燃料、材料的技术要求;
(四)通用基础件的技术要求;
(五)通用的试验、检验方法;
(六)通用的管理技术要求;
(七)工程建设的重要技术要求;
(八)国家需要控制的其他重要产品的技术要求。
第十二条 国家标准由国务院标准化行政主管部门编制计划,组织草拟,统一审批、编号、发布。
工程建设、药品、食品卫生、兽药、环境保护的国家标准,分别由国务院工程建设主管部门、卫生主管部门、农业主管部门、环境保护主管部门组织草拟、审批;其编号、发布办法由国务院标准化行政主管部门会同国务院有关行政主管部门制定。
法律对国家标准的制定另有规定的,依照法律的规定执行。
第十三条 对没有国家标准而又需要在全国某个行业范围内统一的技术要求,可以制定行业标准(含标准样品的制作)。制定行业标准的项目由国务院有关行政主管部门确定。
第十四条 行业标准由国务院有关行政主管部门编制计划,组织草拟,统一审批、编号、发布,并报国务院标准化行政主管部门备案。
行业标准在相应的国家标准实施后,自行废止。
第十五条 对没有国家标准和行业标准而又需要在省、自治区、直辖市范围内统一的工业产品的安全、卫生要求,可以制定地方标准。制定地方标准的项目,由省、自治区、直辖市人民政府标准化行政主管部门确定。
第十六条 地方标准由省、自治区、直辖市人民政府标准化行政主管部门编制计划,组织草拟,统一审批、编号、发布,并报国务院标准化行政主管部门和国务院有关行政主管部门备案。
法律对地方标准的制定另有规定的,依照法律的规定执行。
地方标准在相应的国家标准或行业标准实施后,自行废止。
第十七条 企业生产的产品没有国家标准、行业标准和地方标准的,应当制定相应的企业标准,作为组织生产的依据。企业标准由企业组织制定(农业企业标准制定办法另定),并按省、自治区、直辖市人民政府的规定备案。
对已有国家标准、行业标准或者地方标准的,鼓励企业制定严于国家标准、行业标准或者地方标准要求的企业标准,在企业内部适用。
第十八条 国家标准、行业标准分为强制性标准和推荐性标准。
下列标准属于强制性标准:
(一)药品标准,食品卫生标准,兽药标准;
(二)产品及产品生产、储运和使用中的安全、卫生标准,劳动安全、卫生标准,运输安全标准;
(三)工程建设的质量、安全、卫生标准及国家需要控制的其他工程建设标准;
(四)环境保护的污染物排放标准和环境质量标准;
(五)重要的通用技术术语、符号、代号和制图方法;
(六)通用的试验、检验方法标准;
(七)互换配合标准;
(八)国家需要控制的重要产品质量标准。
国家需要控制的重要产品目录由国务院标准化行政主管部门会同国务院有关行政主管部门确定。
强制性标准以外的标准是推荐性标准。
省、自治区、直辖市人民政府标准化行政主管部门制定的工业产品的安全、卫生要求的地方标准,在本行政区域内是强制性标准。
第十九条 制定标准应当发挥行业协会、科学技术研究机构和学术团体的作用。
制定国家标准、行业标准和地方标准的部门应当组织由用户、生产单位、行业协会、科学技术研究机构、学术团体及有关部门的专家组成标准化技术委员会,负责标准草拟和参加标准草案的技术审查工作。未组成标准化技术委员会的,可以由标准化技术归口单位负责标准草拟和参加标准草案的技术审查工作。
制定企业标准应当充分听取使用单位、科学技术研究机构的意见。
第二十条 标准实施后,制定标准的部门应当根据科学技术的发展和经济建设的需要适时进行复审。标准复审周期一般不超过五年。
第二十一条 国家标准、行业标准和地方标准的代号、编号办法,由国务院标准化行政主管部门统一规定。
企业标准的代号、编号方法,由国务院标准化行政主管部门会同国务院有关行政主管部门规定。
第二十二条 标准的出版、发行办法,由制定标准的部门规定。

第四章 标准的实施与监督
第二十三条 从事科研、生产、经营的单位和个人,必须严格执行强制性标准。不符合强制性标准的产品,禁止生产、销售和进口。
第二十四条 企业生产执行国家标准、行业标准、地方标准或企业标准,应当在产品或其说明书、包装物上标注所执行标准的代号、编号、名称。
第二十五条 出口产品的技术要求由合同双方约定。
出口产品在国内销售时,属于我国强制性标准管理范围的,必须符合强制性标准的要求。
第二十六条 企业研制新产品、改进产品、进行技术改造,应当符合标准化要求。
第二十七条 国务院标准化行政主管部门组织或授权国务院有关行政主管部门建立行业认证机构,进行产品质量认证工作。
第二十八条 国务院标准化行政主管部门统一负责全国标准实施的监督。国务院有关行政主管部门分工负责本部门、本行业的标准实施的监督。
省、自治区、直辖市标准化行政主管部门统一负责本行政区域内的标准实施的监督。省、自治区、直辖市人民政府有关行政主管部门分工负责本行政区域内本部门、本行业的标准实施的监督。
市、县标准化行政主管部门和有关行政主管部门,按照省、自治区、直辖市人民政府规定的各自的职责,负责本行政区域内的标准实施的监督。
第二十九条 县级以上人民政府标准化行政主管部门,可以根据需要设置检验机构,或者授权其他单位的检验机构,对产品是否符合标准进行检验和承担其他标准实施的监督检验任务。检验机构的设置应当合理布局,充分利用现有力量。
国家检验机构由国务院标准化行政主管部门会同国务院有关行政主管部门规划、审查。地方检验机构由省、自治区、直辖市人民政府标准化行政主管部门会同省级有关行政主管部门规划、审查。
处理有关产品是否符合标准的争议,以本条规定的检验机构的检验数据为准。
第三十条 国务院有关行政主管部门可以根据需要和国家有关规定设立检验机构,负责本行业、本部门的检验工作。
第三十一条 国家机关、社会团体、企业事业单位及全体公民均有权检举、揭发违反强制性标准的行为。

第五章 法律责任
第三十二条 违反《标准化法》和本条例有关规定,有下列情形之一的,由标准化行政主管部门或有关行政主管部门在各自的职权范围内责令限期改进,并可通报批评或给予责任者行政处分:
(一)企业未按规定制定标准作为组织生产依据的;
(二)企业未按规定要求将产品标准上报备案的;
(三)企业的产品未按规定附有标识或与其标识不符的;
(四)企业研制新产品、改进产品、进行技术改造,不符合标准化要求的;
(五)科研、设计、生产中违反有关强制性标准规定的。
第三十三条 生产不符合强制性标准的产品的,应当责令其停止生产,并没收产品,监督销毁或作必要技术处理;处以该批产品货值金额百分之二十至百分之五十的罚款;对有关责任者处以五千元以下罚款。
销售不符合强制性标准的商品的,应当责令其停止销售,并限期追回已售出的商品,监督销毁或作必要技术处理;没收违法所得;处以该批商品货值金额百分之十至百分之二十的罚款;对有关责任者处以五千元以下罚款。
进口不符合强制性标准的产品的,应当封存并没收该产品,监督销毁或作必要技术处理;处以进口产品货值金额百分之二十至百分之五十的罚款;对有关责任者给予行政处分,并可处以五千元以下罚款。
本条规定的责令停止生产、行政处分,由有关行政主管部门决定;其他行政处罚由标准化行政主管部门和工商行政管理部门依据职权决定。
第三十四条 生产、销售、进口不符合强制性标准的产品,造成严重后果,构成犯罪的,由司法机关依法追究直接责任人员的刑事责任。
第三十五条 获得认证证书的产品不符合认证标准而使用认证标志出厂销售的,由标准化行政主管部门责令其停止销售,并处以违法所得二倍以下的罚款;情节严重的,由认证部门撤销其认证证书。
第三十六条 产品未经认证或者认证不合格而擅自使用认证标志出厂销售的,由标准化行政主管部门责令其停止销售,处以违法所得三倍以下的罚款,并对单位负责人处以五千元以下罚款。
第三十七条 当事人对没收产品、没收违法所得和罚款的处罚不服的,可以在接到处罚通知之日起十五日内,向作出处罚决定的机关的上一级机关申请复议;对复议决定不服的,可以在接到复议决定之日起十五日内,向人民法院起诉。当事人也可以在接到处罚通知之日起十五日内,直接向人民法院起诉。当事人逾期不申请复议或者不向人民法院起诉又不履行处罚决定的,由作出处罚决定的机关申请人民法院强制执行。
第三十八条 本条例第三十二条至第三十六条规定的处罚不免除由此产生的对他人的损害赔偿责任。受到损害的有权要求责任人赔偿损失。赔偿责任和赔偿金额纠纷可以由有关行政主管部门处理,当事人也可以直接向人民法院起诉。
第三十九条 标准化工作的监督、检验、管理人员有下列行为之一的,由有关主管部门给予行政处分,构成犯罪的,由司法机关依法追究刑事责任:
(一)违反本条例规定,工作失误,造成损失的;
(二)伪造、篡改检验数据的;
(三)徇私舞弊、滥用职权、索贿受贿的。
第四十条 罚没收入全部上缴财政。对单位的罚款,一律从其自有资金中支付,不得列入成本。对责任人的罚款,不得从公款中核销。

第六章 附则
第四十一条 军用标准化管理条例,由国务院、中央军委另行制定。
第四十二条 工程建设标准化管理规定,由国务院工程建设主管部门依据《标准化法》和本条例的有关规定另行制定,报国务院批准后实施。
第四十三条 本条例由国家技术监督局负责解释。
第四十四条 本条例自发布之日起施行。(附英文)

REGULATIONS FOR THE IMPLEMENTATION OF THE STANDARDIZATION LAW OFTHE PEOPLE'S REPUBLIC OF CHINA

Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "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.

Whole Document (法规全文)
REGULATIONS FOR THE IMPLEMENTATION OF THE STANDARDIZATION LAW OF
THE PEOPLE'S REPUBLIC OF CHINA
(Promulgated by Decree No. 53 of the State Council of the People's
Republic of China on April 6, 1990 and effective as of the date of
promulgation)

Chapter I General Provisions
Article 1
These Regulations are formulated in accordance with the provisions of the
Standardization Law of the People's Republic of China (hereinafter
referred to as the Standardization Law).
Article 2
Standards should be formulated for the following technical requirements
that need to be unified:
(1) varieties, specifications, quality and grades of industrial products
or requirements pertinent to safety and hygiene;
(2) methods for design, production, experimentation, examination, packing,
storage, transportation and utilization of industrial products or
requirements pertinent to safety and hygiene in the course of production,
storage and transportation;
(3) various technical requirements and methods for examination concerning
environmental protection;
(4) technical requirements and methods for surveying, designing,
construction and examination and acceptance in building projects;
(5) technical terms, symbols, codes, drafting methods and requirements for
conversion and coordination concerning industrial production, project
construction and environmental protection;
(6) varieties, specifications, quality, grades, examination, packing,
storage, transportation and requirements for production technology and
management expertise concerning agricultural products (including seeds,
seedlings, breeding stock and breeding poultry and those in forestry,
animal husbandry and fishery; the same below);
(7) technical requirements concerning information, energy, resources, and
transport.
Article 3
The State develops standardization undertakings in a planned way.
Standardization work should be included in the plans for national economic
and social development at the various levels.
Article 4
The State encourages the adoption of international standards and advanced
standards abroad and takes an active part in the formulation of
international standards.

Chapter II Administration of Standardization Work
Article 5
The task for those who are in charge of standardization work is:
formulating standards, organizing the implementation of standards and
exercising supervision over the implementation of standards.
Article 6
The competent department in charge of standardization under the State
Council exercises unified leadership over the standardization work
throughout the country, and it performs the following duties:
(1) organizing the implementation of the State's laws, regulations,
policies and measures concerning standardization;
(2) organizing the formulation of programmes and plans concerning
standardization work in the whole country;
(3) organizing the formulation of national standards;
(4) providing guidance to the relevant competent departments under the
State Council and administrative departments for standardization work in
the people's governments in the provinces, autonomous regions and the
municipalities directly under the Central Government in their
standardization work, and coordinating work in this field and dealing with
problems arising therein;
(5) organizing the implementation of standards;
(6) conducting supervision over and inspection on the implementation of
standards;
(7) exercising unified leadership over attestation of product quality in
the whole country;
(8) taking overall responsibility for professional contacts with the
relevant international standardization organizations.
Article 7
The relevant competent departments under the State Council are responsible
for the standardization work in their own departments or trades. They
shall perform the following duties:
(1) implementing the State's laws, regulations, policies and measures
concerning standardization work and formulating specific procedures for
their implementation in their departments and trades;
(2) formulating programmes and plans concerning standardization work in
their departments and trades;
(3) undertaking tasks assigned by the State of drafting state standards
and organizing the formulation of the standards in their respective
trades;
(4) providing guidance to the relevant competent authorities in the
provinces, autonomous regions and municipalities directly under the
Central Government in their standardization work;
(5) organizing the implementation of the standards in their departments
and trades;
(6) conducting supervision over and inspection on the implementation of
standards;
(7) taking charge of attestation of product quality in their own trades on
the authorization from the competent department in charge of
standardization under the State Council.
Article 8
The administrative departments for standardization in the people's
governments in the provinces, autonomous regions and municipalities
directly under the Central Government exercise unified leadership over
standardization work in their respective administrative regions, and shall
perform the following duties:
(1) implementing the State's laws, regulations, policies and measures
concerning standardization work and formulating specific procedures for
their implementation in their respective administrative regions;
(2) formulating local programmes and plans concerning standardization
work;
(3) organizing the formulation of local standards;
(4) providing guidance to the relevant administrative authorities in their
own administrative regions in their standardization work, and coordinating
work in this field and dealing with problems arising therein;
(5) organizing the implementation of the standards in their respective
administrative regions;
(6) conducting supervision over and inspection on the implementation of
the standards.
Article 9
The relevant competent administrative authorities in the provinces,
autonomous regions and municipalities directly under the Central
Government are responsible for the standardization work in their own
departments and trades in the respective administrative regions, and shall
perform the following duties:
(1) implementing the laws, regulations, policies and measures concerning
standardization work formulated by the State and their respective
departments, trades and administrative regions and formulating specific
procedures for their implementation;
(2) formulating programmes and plans concerning standardization work for
their own departments and trades in the respective administrative regions;
(3) undertaking the tasks of drafting local standards assigned by the
people's governments in the provinces, autonomous regions and
municipalities directly under the Central Government;
(4) organizing the implementation of the standards in their own
departments and trades in the respective administrative regions;
(5) conducting supervision over and inspection on the implementation of
the standards.
Article 10
The division of the duties of the administrative departments in charge of
standardization and the relevant competent administrative authorities in
municipalities and counties shall be stipulated by the people's
governments in the provinces, autonomous regions and municipalities
directly under the Central Government.

Chapter III The Formulation of Standards
Article 11
National standards (including making sample standards) should be
formulated for the following technical requirements that need to be
unified throughout the country:
(1) requirements for standardizing commonly used technical terms;
(2) technical requirements for guaranteeing human health and personal and
property safety;
(3) technical requirements for essential raw materials, fuels and
processed materials;
(4) technical requirements for commonly used basic spare parts;
(5) commonly used methods of experimentation and examination;
(6) technical requirements for commonly used management expertise;
(7) important technical requirements in project construction;
(8) technical requirements for the other important products that must be
controlled by the State.
Article 12
In formulating national standards, the administrative department in charge
of standardization under the State Council shall be responsible for making
plans, organizing drafting, examination and approval, numbering and
promulgation. In formulating national standards for project construction,
pharmaceuticals, food hygiene, veterinary medicine and environmental
protection, the competent departments in charge of project construction,
public health, agriculture and environmental protection under the State
Council shall be responsible for organizing drafting and examination and
approval in their respective departments. The procedures for numbering and
promulgation shall be formulated by the administrative department in
charge of standardization under the State Council in conjunction with the
relevant competent departments under the State Council.
Where there are, in law, provisions different from those above for the
formulation of national standards, those provisions in law shall prevail.
Article 13
If there are no national standards for those technical requirements which
need to be standardized for certain trades throughout the country, trade
standards (including the making of sample standards) may be formulated.
Items of trade standards to be formulated shall be determined by the
relevant competent administrative departments under the State Council.
Article 14
In formulating trade standards, the relevant competent administrative
departments under the State Council shall be responsible for drawing up
plans, organizing drafting, examination and approval, numbering and
promulgation and they should report to the administrative department in
charge of standardization under the State Council for the record.
Trade standards shall be null and void automatically after the
corresponding national standards have taken effect.
Article 15
Local standards may be formulated for the safety and sanitation
requirements for industrial goods which need to be unified in the
provinces, autonomous regions and municipalities directly under the
Central Government, in the absence of national standards or trade
standards for them. Items of local standards to be formulated shall be
determined by the administrative departments for standardization of the
people's governments in the provinces, autonomous regions and
municipalities directly under the Central Government.
Article 16
In formulating local standards, the administrative departments for
standardization of the people's governments in the provinces, autonomous
regions and municipalities directly under the Central Government shall be
responsible for drawing up plans, organizing drafting, examination and
approval, numbering and promulgation, and they should report to the
administrative department in charge of standardization under the State
Council and the relevant competent departments under the Council for the
record. Where there are, in law, provisions different from those above
for the formulation of local standards, those provisions in law shall
prevail.
Local standards shall be null and void automatically after the
corresponding national standards or trade standards go into effect.
Article 17
In the absence of national standards, trade standards and local standards
for certain products, the enterprises producing such products shall
formulate their own standards as the basis for organizing production.
Enterprise standards shall be formulated by the relevant enterprises
themselves (procedures for formulating standards for agricultural
enterprises shall be provided for separately), and shall be filed for the
record in accordance with the provisions of the people's governments in
the provinces, autonomous regions and municipalities directly under the
Central Government.
Where there are already national standards, trade standards and local
standards, enterprises should be encouraged to formulate enterprise
standards which are stricter than the corresponding national, trade or
local standards and apply them within their enterprises.
Article 18
National standards and trade standards are divided into compulsory
standards and recommendatory standards.
The following standards belong in the compulsory category:
(1) standards for pharmaceuticals, food hygiene and veterinary medicine;
(2) safety and hygiene standards for products and the production, storage
and transportation and utilization of products; standards for the safety
of labour and hygiene standards and safety standards for transportation;
(3) quality, safety and sanitation standards for project construction and
other standards for project construction that must be controlled by the
State;
(4) standards for the discharge of pollutants concerning environmental
protection and standards for environmental quality;
(5) important technical terms, symbols, codes and drafting methods in
common use;
(6) standards for commonly used methods of experimentation and
examination;
(7) standards for conversion and coordination;
(8) quality standards for the important products which need to be
controlled by the State. The catalogue of the important products which
need to be controlled by the State shall be fixed by the administrative
department for standardization under the State Council in conjunction with
the relevant competent administrative departments under the State Council.
Those standards which are not compulsory are recommendatory standards.
The local standards for safety and hygiene requirements for industrial
products formulated by the administrative departments in charge of
standardization of the people's governments in the provinces, autonomous
regions and municipalities directly under the Central Government are
compulsory standards in their respective administrative regions.
Article 19
Trade associations, research institutions for science and technology, and
academic organizations should be given a role to play in formulating
standards. The departments responsible for formulating national, trade
and local standards should set up standardization technical committees
consisting of experts from users, production units, trade associations,
research institutions for science and technology, academic organizations
and the departments concerned, which shall be responsible for drafting
standards and examining the technical aspects of the drafts. Where
standardization technical committees have not been set up, the units
charged with specific responsibility for standardization technology may
take charge of drafting standards and examining the technical aspects of
the drafts.
It is necessary to heed fully the opinions of the users and research
institutions for science and technology in formulating enterprise
standards.
Article 20
After standards go into effect, the departments which formulated the
standards shall carry out timely reexaminations in light of the
development of science and technology and the needs of economic
construction. Normally, reexamination should be conducted every five
years, at the longest.
Article 21
The procedures of coding and numbering for national, trade and local
standards shall be provided for by the administrative department in charge
of standardization under the State Council.
The procedures of coding and numbering for enterprise standards shall be
provided for by the administrative department in charge of standardization
under the State Council in conjunction with the relevant competent
administrative departments under the State Council.
Article 22
The procedures of publication and distribution of standards shall be
stipulated by the departments which have formulated the standards.

Chapter IV Implementation and Supervision Concerning Standards
Article 23
Any units and individuals that are engaged in scientific research,
production and operation must strictly implement compulsory standards. The
products which do not measure up to compulsory standards may not be
allowed to be produced, marketed or imported.
Article 24
Enterprises may go by the national, trade and local standards or
enterprise standards in production. The codes, serial numbers and names of
the standards should be marked on their products, or written in the
technical manuals or on the packages.
Article 25
The technical requirements for export products shall be agreed upon by the
two contracting parties.
When those export products which should be subject to compulsory standards
of China are sold at domestic markets, they must meet the requirements of
the relevant compulsory standards.
Article 26
Enterprises should meet standardization requirements in developing new
products, improving products or carrying out technical innovations.
Article 27
The administrative department in charge of standardization under the State
Council organizes or authorizes the relevant competent departments under
the State Council to set up trade attestation agencies for carrying out
product quality attestation.
Article 28
The administrative department in charge of standardization under the State
Council shall be responsible for the supervision over the implementation
of standards throughout the country. The relevant administrative
departments under the State Council shall be responsible for the
supervision over the implementation of the standards in their respective
departments and trades.
The administration departments for standardization in the provinces,
autonomous regions and municipalities directly under the Central
Government shall be responsible for the supervision over the
implementation of the standards in their respective administrative areas.
The relevant administrative authorities in the people's governments in the
provinces, autonomous regions and municipalities directly under the
Central Government shall be responsible for the supervision over the
implementation of the standards in their departments and trades in the
respective administrative areas.
The administrative departments for standardization and the relevant
administrative authorities in municipalities and counties shall be
responsible for the supervision over the implementation of the standards
in their respective administrative areas according to the duties assigned
to them by the people's governments of the provinces, autonomous regions
and municipalities directly under the Central Government.
Article 29
The administrative departments in charge of standardization in the
people's governments above county level may, according to their needs, set
up examination agencies or authorize the examination agencies of other
units to ensure products are up to the standards and undertake other tasks
of supervision and examination concerning the implementation of standards
in setting up examination agencies, attention should be paid to a rational
geographical allocation and making full use of the available personnel and
facilities.
The establishment of state examination agencies shall be planned and
examined by the administrative department in charge of standardization
under the State Council in conjunction with the relevant administrative
departments under the State Council. The establishment of local
examination agencies shall be planned and examined by the administrative
departments in charge of standardization in the people's governments of
the provinces, autonomous regions and municipalities directly under the
Central Government in conjunction with the relevant administrative
authorities at provincial level. The data provided by the examination
agencies stipulated in this Article shall be taken as the criterion in
solving disputes over whether certain products are up to the relevant

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