湖北省荆门市人民政府


市人民政府关于印发《荆门市财政监督检查办法》的通知

荆政发[2001]23号

各县、市、区人民政府，市政府各部门：
　　现将《荆门市财政监督检查办法》印发给你们，请遵照执行。

二○○一年五月十六日


荆门市财政监督检查办法

　　第一条 为加强财政监督检查工作，提高财政监督管理水平，履行财政监督职能，促进依法行政，根据《中华人民共和国预算法》、《中华人民共和国行政处罚法》、国务院《违反财政法规处罚暂行规定》，结合本市实际，制定本办法。
　　第二条　财政监督检查机关具体负责全市范围内财政监督检查管理工作，行使财政监督检查职能，是财政部门实施财政监督检查的专门机构。
　　第三条本办法所称财政监督检查，是指财政监督机关及其工作人员为履行财政法律、行政法规和财政规章及其规范性文件规定的财政监督职责，对有关部门和单位执行预算、税收、财务、会计、国有资本金基础管理等方针政策、法律、行政法规情况进行的检查。
　　第四条财政监督检查机关实施监督检查，必须客观公正地反映检查结果，出具检查报告，依法作出检查结论和处理决定。
　　第五条 财政监督检查机关的职责是：
　　(一)对税收征收机关征管质量进行检查，防止和制止越权减免、缓征、退付、应征不征以及截留税收收入，确保税收收入及时、准确、足额地缴入国库；
　　(二)对地方国库是否按照国家规定和审批程序收纳、划分、留解、退付预算收入情况进行监督；
　　(三)对财政内部预算（内外）收支执行情况以及财政资金的运行程序进行监督；
　　(四) 负责监督检查有关部门征收、解缴罚没收入、政府基金收入、专项收入、行政事业性收费等各项非税性财政收入情况；
　　(五)市财政监督检查机关对下级财政监督检查机关进行业务指导，并按照现行财政体制规定对应缴上级财政预算收入等执行情况进行监督检查；
　　(六)对本级预算内外安排的各项财政专项资金以及上级财政下拨、有关部门转拨的各项专项资金分配、使用、效益情况进行监督检查；
　　(七)对社会审计机构执行国家财税法律、行政法规、制度及履行社会监督工作公开性、合法性、公正性的情况进行监督；
　　(八)对行政事业单位、社会团体财务收支和会计制度执行情况进行监督检查；
　　(九)对违反财经法纪的案件进行查处，负责违纪款项收缴入库；
　　(十)针对监督检查中发现的问题，提出改进意见和建议，完善有关规章制度，堵塞财政管理漏洞，预防违纪违规，加强事前监督。
　　第六条 财政监督检查机关依照国家法律、行政法规、财政规章及其他规范性文件规定，结合本行政区域内财政管理工作实际，确定年度财政监督检查计划，按计划开展监督检查。日常财政管理过程中发现突出问题时，可以组织实施专门或重点的监督检查。
　　第七条 实施财政监督检查应当组成2人以上的检查组，并指定检查组长。检查组实行组长负责制，组长对检查工作的质量以及提交的财政监督检查报告负责。
　　第八条 财政监督检查机关实施财政监督检查，一般应提前3日向被查单位送达财政监督检查通知书。
　　财政监督检查机关认为事前向被检查单位下达检查通知书，对检查成效有明显不利影响时，检查通知书可在事前适当时间下达。
　　第九条 财政监督检查人员到被检查单位实施检查时，应出示检查通知书或检查通知书副本和检查人员有效工作证件。
　　第十条 检查中如有特殊需要，可以指派、聘请专门机构或者具有专业知识的人员，对检查事项中某些专门问题进行鉴定。
　　第十一条 财政监督检查人员通过审查被检查单位的有关会计凭证、会计帐簿、会计报表，查阅与检查事项有关的文件、资料、合同、现金、实物、有价证券，向有关单位和个人进行调查等方式实施检查，取得有关证明材料，形成检查工作报告。
　　第十二条 监督检查结束后，检查组在向财政监督检查机关提交监督检查报告前，应当征求被查单位对检查报告的意见。被检查单位自收到财政监督检查报告书3日内，提出书面意见或说明。逾期没有提出书面意见或说明的，视为无异议。被查单位对财政监督检查报告有异议的，检查人员应当进一步核实、取证。如确有必要，应当修改已经形成的财政监督检查报告。
　　第十三条　财政监督检查机关对被查单位依法作出的检查结论和处理决定在其财政监督检查职责范围内具有法定效力，并可以作为其他执法部门进行相同内容的审计、财务检查、税务检查等的依据。
　　第十四条 财政监督检查机关应当建立健全财政监督检查的审理制度，由有关内设机构或确定专（兼）职审理人员对检查组提出的检查报告予以审核，财政监督检查机关根据审核结果向被检查单位下达财政检查决定书。财政检查决定书自送达之日起生效。
　　第十五条 一般检查事项的财政监督检查决定由财政监督检查机关主管领导审定；重大检查事项的财政监督检查决定由同级财政机关集体研究并报同级政府审定。
　　第十六条 财政监督检查机关对被监督检查单位及当事人实施处罚行为，应当按照《行政处罚法》的相关规定，在法定期限内组织听证。
　　第十七条 财政监督检查机关依法作出监督检查决定后，被检查单位及当事人申请行政复议或者提出行政诉讼的，复议和诉讼期间，不停止执行财政监督检查决定，法律、行政法规另有规定的除外。
　　第十八条 财政监督检查机关认为被检查单位违反财政法规、财经制度的行为，应根据违法违纪事实提出财政监督检查建议书，列明当事人的违法违纪事实、证据及处理建议等，由有关部门和单位依法追究负有直接责任的主管人员及其他责任人员行政责任、民事责任，构成犯罪的，依法追究刑事责任。
　　第十九条 财政监督检查人员违反法律、法规的规定和本办法要求，在工作中徇私舞弊、玩忽职守、滥用职权的，依法给予行政处分；触犯刑律的，依法追究其刑事责任。
　　第二十条 本办法由市财政局负责解释。
　　第二十一条 本办法自发布之日起施行。

The Similar And Different Regulations
On Industrial Designs
Between China And Canada
He Zijing

Abstract:
With China entering WTO, more and more Chinese industrial designers want to apply internationally to register their designs outside China. This paper shows you the detailed comparison about regulations concerning industrial designs between China and Canada, gives some suggestions about the process to register internationally to protect Chinese applier. Some hints imposed on the difference between the two countries will help to improve our patent law.
KEYWORDS:
Industrial design, China, Canada
1. General introduction on industrial designs
1.1 What is an industrial design?
1.1.1 Of WIPO
An industrial design is the ornamental of aesthetic aspect of an article. The design may consist of three-dimensional features, such as the shape or surface of an article, or of two-dimensional features, such as patterns, lines or color. Industrial designs are applied to a wide variety of products of industry and handicraft. To be protected under most national laws, an industrial design must appeal to the eye. This means that an industrial design is primarily of an aesthetic nature, and does not protect any technical features of the article to which it is applied.
1.1.2 Of CHINA
Design in the Patent Law means any new design of the shape, the pattern or their combination, or the combination of the color with shape or pattern, of a product with creates an aesthetic feeling and it fits for industrial application.
1.1.3 Of CANADA
Design of industrial design means features of shape, configuration, pattern or ornament and any combination of those features that, in a finished article, appeal to and are judged solely by the eye.
1.2 Other forms of Intellectual Property
In China, Intellectual property can be generally classified as patent, copyright, trademark. Patents, or in other words, inventions-creations, mean inventions, utility models and designs. So that the designs are one of the subdivisions of patents.
Whereas, in Canada, in addition to industrial designs, there other forms of intellectual property, as patents, copyrights, and integrated circuit topographies. Hereby, patents cover new inventions (process, machine, manufacture, composition of matter), or any new and useful improvement of an existing invention. So that industrial designs have the equal statues to patents, as one of the subdivisions of intellectual property.
1.3 Why protect industrial designs?
Industrial designs are what make an article attractive and appealing; hence, they add to the commercial value of a product and increase its marketability.
When an industrial design is protected, the owner-the person or entity that has registered the design-is assured an exclusive right against unauthorized copying or imitation of the design by third parties. This helps to ensure a fair return on investment. An effective system of protection also benefits consumers and the public at large, by promoting fair competition and honest trade practices, encouraging creativity, and promoting more aesthetically attractive product.
Protecting industrial designs helps economic development, by encouraging creativity in the industrial and manufacturing sectors, as well as in the traditional arts and crafts. They contribute to the expansion of commercial activities and the export of national products.
Industrial designs can be relatively simple and inexpensive to develop and protect. They are reasonably accessible to small and medium-sized enterprises as well as to individual artists and craftsmen, in both industrialized and developing countries.
1.4 How can industrial designs be protected?
In most countries, an industrial design must be registered in order to be protected under Industrial Design Law. As for China, the regulations on design are under the Patent Law of People’s Republic of China (PRC) and its implementing regulations; As for Canada, The Industrial Design Act and Industrial Design Regulations details the regulations that govern design rights. As a general rule, to be registerable, the design must be “new” or “original”. Different countries have varying definitions of such terms, as well as variations in the registration process itself. Generally, “new” means that no identical or very similar design is known to have existed before.
Depending on the particular national law and the kind of design, an industrial design may also be protected as a work of art under copyright.
2.The main difference concerning registration
2.1 When to file an application
There is no time limit for filing an application as long as the design had never been published. The term “published” means that the design has been made public (even to your neighbors) or offered for commercial sale or use anywhere in the world. It is best to file an quickly as possible if publication has occurred.
In china, an design application does not lose its novelty where, within six months before the date of filing, one of the following events occurred: [1] where it was first exhibited at an international exhibition sponsored of recognized by the Chinese Government;[2]where it was first made public at a prescribed academic or technological meeting;[3]when it was disclosed by any person without the consent of the applicant.
In Canada, the design shall be refused to be registered if the application is filed more than one year after the publication of the design in Canada of somewhere.
2.2 who can apply?
Only the proprietor of a design may apply for and obtain registration for an industrial design both in China and Canada, while there exists little difference between the two countries on the question that who can be defined as proprietor.[1] usually you are considered the proprietor if you have created the design;[2] if you work together with other person to creat a design, you should file for registration as joint proprietors ( unless you are all working under contract or commission );[3] if you have acquired ownership of a design, then you may apply;[4] if you are employee of a company and develop design as part of your employment, then the employer may be the proprietor. In that case, only the employer may apply in Canada; while in china, the entity and the inventor or creator may enter into a contract in which the right to apply for and own the exclusive right is provided for;[5] if you have been hired under contract to develop design for someone else, then that person is the proprietor and is the only one entitled to apply for registration in Canada; whereas in that case in China, the right to apply for registration belongs, unless otherwise agreed upon, to the entity or individual that made the design.
2.3 What requirements to make designs registerable?
In Canada, the minister shall register the design if the minister finds that it is not identical with or dose not so closely resemble any other design already registered as to be confounded therewith, and shall return to the proprietor thereof the drawing or photograph and description with the certificate required.
In China, any design for which patent fight may be granted must not be identical with and similar to any design which, before the date of falling has been publicly disclosed in publications in the country or abroad or has been publicly used in the country, and must not be in conflict with any prior right of any other person.
2.4 What you cannot register?
In Canada, you cannot register the following under the Industrial Design Act: [1] Designs that are utilitarian only and which are not intended to provide visual appeal; [2] Designs that have no fixed appearance; [3] Designs for components that are not clearly visible; [4] a method of construction; [5] an idea; [6] materials used in the construction of an article; [7] the useful function of the article; or [8] color.
In China, for any of the following, no patent right shall be granted: [1] scientific discoveries;[2] rules and methods for mental activities;[3] methods for diagnoses or for the treatment for the diseases;[4] animal and plant varieties;[5] substances obtained by means of nuclear transformation.
From the above regulations, we can see that the Chinese regulations is more generic for all of the three types of creation-inventions; and the Canadian’s is more special in detail on designs. So we should absorb some of them in our implementing regulations of patent law.
2.5 searching of office record prior to filing an application
Prior to filing an application, you may wish to conduct a search of office records in order to better determine whether your design is truly new and original. This will give you the opportunity to see other registered designs. You should also keep your design confidential.
2.6 How long the process takes?
In Canada, the Office dose not register any design until six months after the date of filing. Normally it takes between eight and twelve months to have your application examined. While in china, there is no such kind of provisions concerning the term of process of designs.
2.7 Duration of protection
Both in the two countries, duration of protection of industrial designs is for ten-year term, while the beginning date is quite different. In Canada, it is the date of registration-usually six months after the date of filing; in china, it is the date of filing. Once the ten-year term has expired, anyone is free to make, import, rent or sell etc., the designs.
2.8 Extension of protection
In Canada, your application must include a description which identifies the features that constitute the design since the court may use your description to help determine the limits of protection for your design, you should word your description with care and precision. If your description is too broad, you may over-extend the scope of the design, and it may be impossible to enforce. If it is too narrow, you may limit the scope of the design or leave out features that you intended to protect.