Focus: In-depth interpretation of 12 illegal subsidy issuance behaviors and the "Provisions on the Punishment of Illegal Subsidy Issuance Behavior".
Yiweida
The Central Commission for Discipline Inspection issued the "Interpretation on Several Issues Concerning the Application of the Regulations on Disciplinary Actions of the Communist Party of China to the Illegal Payment of Allowances and Subsidies", which further clarified that 12 types of behaviors, such as the illegal payment of overtime pay, the illegal use of trade union fees, and the excessive payment of housing provident fund, are illegal acts of issuing allowances and subsidies, which are applicable to all civil service units and public institutions managed according to civil servant units. Specifically, these 12 types of behaviors are: 1. Violating the regulations by setting up new projects on their own or continuing to issue allowances and subsidies that have been expressly cancelled; 2. Issuing allowances and subsidies beyond the prescribed standards and scope; 3. Violating the regulations of the Organization Department of the CPC Central Committee and the Ministry of Human Resources and Social Security on rewarding civil servants by generally issuing various types of bonuses to employees in various names; 4. Continuing to pay expenses related to duties and welfare expenses after implementing the reform of monetizing the consumption and welfare benefits of the post and issuing subsidies; 5. Paying overtime pay in violation of the regulations; Duty pay and unused annual leave allowances; 6. Violating the "Circular of the CPC Central Commission for Discipline Inspection, the Organization Department of the CPC Central Committee, the Ministry of Supervision, the Ministry of Finance, the Ministry of Personnel, and the Audit Office on Regulating the Allowances and Subsidies for Civil Servants" and other regulations, raising the standard and issuing reform subsidies without authorization; 7. Paying into the housing provident fund in excess of the standard; 8. Continuing to issue allowances and subsidies in the form of securities, payment vouchers, commercial prepaid cards, and in-kind goods; 9. Linking the work of collecting and collecting fines with allowances and subsidies, and using administrative fees; 10. Using trade union dues, welfare fees, and other special funds to issue allowances and subsidies in violation of regulations; 11. Taking advantage of the opportunity of preparations for major events or festival celebrations to distribute cash, negotiable securities, or in-kind goods unrelated to activities to workers in disguise; 12. Other allowances and subsidies are issued in violation of regulations. The problem of the year-end one-time bonus, in fact, is not much money, that is, the basic salary, position salary + level salary, which is limited to civil servants and public employees. It is said that public institutions have already implemented performance-based wages, and the original year-end one-time bonus has been included in the total amount of performance-based wages, but it seems that some public institutions have paid them separately, and some have also expanded the payment base to all wages. As soon as this article comes out, this phenomenon should be completely cleaned up. As for the allowance for unused annual leave, it is also a legal and compliant remuneration, and the Regulations on Paid Annual Leave for Employees clearly stipulate that " If an employer does not arrange for its employees to take annual leave and fails to pay the wages and remuneration for the unused annual leave in accordance with the Regulations and these Measures, the labor administrative department of the local people's government at or above the county level shall, in accordance with its authority, order the employer to make corrections within a specified period of time; Where a decision is made on the administrative disposition of compensation, the labor administrative department shall apply to the people's court for compulsory enforcement. "If it is in line with reality, it is understandable to approve and distribute according to the procedure, but some units take advantage of loopholes to turn this welfare, whether it is a holiday or not, a full leave or a half-day holiday, and it is disguised to make a table and distribute it, which is obviously also within the scope of the crackdown.
Interpretation of the Provisions on the Punishment of Illegal Payment of Allowances and Subsidies
The necessity of formulating the "Punishment Provisions".
The issue of allowances and subsidies was formed under specific historical conditions. The statutory wage standards of mainland government agencies and institutions are relatively low, and the standards are uniform across the country. Considering the unbalanced development of the mainland and the large differences in the level of economic development and the income level of residents between regions, the state allows all localities to adjust allowances and subsidies according to their local economic development and financial resources. However, due to the lack of clarity in relevant regulations and the lack of effective supervision in some links, the distribution of allowances and subsidies in some localities and units has gradually become disorderly. Localities and units generally set their own allowances and subsidies outside the state's unified wage policy, with a wide variety of items, irregular sources of funds, and rising levels, which not only violate the state's financial and economic discipline and lead to unfair income distribution, but also easily affect the stability of the civil service contingent and to a certain extent affect the image of the party and the government among the masses.
A rational income distribution system is an important embodiment of social equity. The granting of allowances and subsidies involves the vital interests of the vast number of civil servants. Since 2006, under the leadership of the CPC Central Committee and the State Council, the Central Commission for Discipline Inspection, the Organization Department of the CPC Central Committee, the Ministry of Supervision, the Ministry of Finance, the Ministry of Human Resources and Social Security, and the National Audit Office have organized and carried out the work of standardizing allowances and subsidies for civil servants nationwide in order to establish a scientific, reasonable, fair, just, standardized and orderly wage and income distribution system, strengthen the building of the cadre contingent and the building of a clean and honest party style. After several years of hard work, we have gradually unified the subsidy and subsidy items, standards, sources of funds and distribution methods between different departments of the government at the same level, initially alleviated the contradiction of excessive income disparity between regions and departments, established a standardized allowance and subsidy distribution system and supervision and restraint mechanism, effectively curbed the phenomenon of chaotic distribution of allowances and subsidies, and achieved important phased results. At the same time, the work of standardizing allowances and subsidies is also faced with some resistance and problems: First, the intensity of regulation and guidance in some localities is insufficient, and a small number of local organs below the municipal level have a tendency to blindly raise the level of allowances and subsidies for civil servants; second, the intensity of supervision and inspection is insufficient, and the punishment and restraint mechanism is not perfect; some localities, departments, and units have gradually emerged in the form of raising the standards of reforming subsidies and indiscriminately issuing various bonuses or securities, and the problem of breaking through policies and issuing allowances and subsidies in violation of regulations has gradually emerged; third, the problems of issuing allowances and subsidies in violation of policy regulations have gradually emerged in the form of raising the standards of reforming subsidies and indiscriminately issuing various bonuses or securities. The income distribution relationship between different levels in the same city needs to be further straightened out; fourth, the pressure on fiscal expenditure has increased significantly. There are more and more issues that need to be considered in an overall manner in the work of reform and standardization, and it is becoming more and more difficult to balance the interests of all parties.
In order to implement the arrangements of the CPC Central Committee and the State Council, prevent the resurgence of the phenomenon of issuing allowances and subsidies in violation of regulations, and promote the next step of the work in a down-to-earth manner, it is necessary to standardize how to punish the illegal issuance of allowances and subsidies, and to strictly enforce discipline to punish and prevent the occurrence of illegal allowances and subsidies.
On February 4, 2012, the Central Commission for Discipline Inspection issued the Interpretation on Several Issues Concerning the Application of the Regulations on Disciplinary Actions of the Communist Party of China to the Illegal Payment of Allowances and Subsidies. After the promulgation of the Provisions on the Punishment of Illegal Issuance of Allowances and Subsidies, together with the Interpretation, it constitutes a relatively complete system of party discipline and government discipline accountability for illegal issuance of allowances and subsidies.
Regarding the scope of "allowance and subsidy".
In the practice of standardizing allowances and subsidies, it has been found that in order to circumvent relevant regulations, some localities and units have issued money and goods in various names or forms such as bonuses, in-kinds, and negotiable securities instead of allowances and subsidies, making it difficult to deal with these illegal and indiscriminate distribution of money and goods. In order to facilitate the grasp in practice and avoid the occurrence of indiscriminate distribution of money and goods under various names, the "Provisions" include all kinds of allowances, subsidies, bonuses, in-kind and negotiable securities, etc. into the scope of "allowances and subsidies", and stipulate in Article 2 that "the allowances and subsidies referred to in these Provisions include allowances and subsidies and work allowances, living allowances, subsidies for retirees, reform subsidies, bonuses, in-kind securities, etc., as stipulated by the state." Among them, the reform subsidy refers to the monetary subsidy issued by the unit through the transformation of the funds originally used for the duty consumption and welfare benefits of cadres and employees in accordance with the requirements of standardizing the duty consumption and promoting the monetization of welfare benefits. This provision corresponds to the current subsidy items and classifications, and is connected with the relevant documents of the normative subsidy work.
Regarding the composition of salary income of government agencies and institutions
In accordance with the relevant policies on the reform of the wage system, government organs and institutions have implemented different wage systems. Organs implement a salary system that combines positions and ranks, and public institutions implement a post performance salary system.
The salary income of civil servants is composed of the following four parts: First, the basic salary, including the post salary and the grade salary, which are uniformly standard throughout the country. The second is the allowance and subsidy stipulated by the state, that is, the allowance and subsidy issued by the State Council or the Ministry of Human Resources and Social Security and the Ministry of Finance authorized by the State Council, mainly including regional allowances, special post allowances for organs and institutions and one-time bonuses equivalent to the basic salary in December of the current year, and the unified standard is implemented across the country. The third is to standardize allowances and subsidies, including work allowances and living allowances, and the standards vary from place to place. Fourth, reform subsidies, that is, monetary subsidies directly issued to civil servants through the transformation of the funds originally used by the unit for the consumption and welfare of cadres and employees. There are two main aspects: subsidies for the monetization of housing allocation, including housing provident fund, housing subsidies, rent subsidies, heating subsidies, and property management subsidies, and transportation subsidies, including shuttle bus subsidies and subsidies for official vehicles. Due to the different progress of reform in different places, the specific projects and standards are also different.
After the implementation of performance-based wages, the salary income of staff of public institutions is composed of the following four parts. The first is the basic salary, including the post salary and the salary scale, which are subject to a unified standard throughout the country; the second is that the state uniformly stipulates allowances and subsidies, mainly including regional allowances and special post allowances for public institutions, and implements a unified standard throughout the country; third, the performance salary, including the basic performance salary and the incentive performance salary, the year-end one-time bonus originally issued by the public institution is included in the performance salary, and the total amount of performance salary is determined by the human resources and social security of the people's government at the same level. Fourth, reform subsidies, the subsidy items and standards are different from place to place, some localities issue them according to the organs, and some localities have different items and standards issued by the organs.
Regarding the applicable objects of the "Sanctions Provisions".
According to the "Circular of the Central Commission for Discipline Inspection of the Communist Party of China, the Organization Department of the CPC Central Committee, the Ministry of Supervision, the Ministry of Finance, the Ministry of Personnel, and the National Audit Office on Regulating the Issues Concerning the Allowances and Subsidies for Civil Servants" and the "Regulations on the Punishment of Civil Servants in Administrative Organs", the applicable objects of the "Provisions" shall include two categories of personnel, namely, civil servants of administrative organs, and staff members of public institutions authorized by laws and regulations to have public affairs management functions that have been approved to be managed with reference to the "Civil Servants Law of the People's Republic of China". Therefore, Article 3 of the "Provisions" applies to civil servants of administrative organs and staff members of public institutions authorized by laws and regulations to have public affairs management functions who have been approved to be managed with reference to the "Civil Servants Law of the People's Republic of China".
Article 3 of the "Punishment Provisions" stipulates that the main body of disciplinary responsibility for units that have issued allowances and subsidies in violation of regulations is the responsible leaders and directly responsible personnel in the unit. The so-called directly responsible personnel here refer to the personnel who have carried out the illegal issuance of allowances and subsidies, causing harmful consequences; the so-called responsible leaders refer to the personnel who hold certain leadership positions and directly make or participate in the decision-making of the illegal issuance of allowances and subsidies, or are negligent in management and are responsible for the harmful consequences caused by the illegal issuance of allowances and subsidies. The reason for stipulating in this way that the entity bears disciplinary responsibility for violations of law and discipline by a unit is that punishment is a kind of sanction attached to a natural person, and without the condition of a natural person, the punishment cannot exist. The unit itself cannot bear the consequences of the sanction, so the leaders and directly responsible personnel of the unit who are responsible for the unit's violations of law and discipline shall be punished.
Article 14 of the "Punishment Provisions" stipulates that "if the staff of a public institution whose source of funding is subsidized by the government commits any of the acts listed in these Regulations, it shall be dealt with in accordance with the "Interim Provisions on the Punishment of Staff of Public Institutions" with reference to the disciplinary violations provided for in Articles 4 to 12 of these Regulations. The main considerations are: first, the Interim Provisions on the Punishment of Personnel of Public Institutions, which came into force on September 1, 2012, shall apply to the sanctions given to the staff of public institutions other than "the staff of public institutions authorized by laws and regulations to have public affairs management functions and who have been approved to be managed with reference to the Civil Servants Law of the People's Republic of China" Chapter 3 stipulates violations of law and discipline and the applicable sanctions, of which Article 19 stipulates the punishment for violating financial and economic discipline, and the illegal issuance of allowances and subsidies is a violation of financial and economic discipline and should be punished; third, the provisions of the "Interim Provisions on the Punishment of Personnel of Public Institutions" on violations of financial and economic discipline are relatively principled, and in order to facilitate operation, when giving sanctions to those who violate regulations in the issuance of allowances and subsidies, they may refer to the circumstances of violation of discipline stipulated in Articles 4 to 12 of the "Punishment Regulations."
Regarding the manifestations of illegal issuance of allowances and subsidies
The manifestations of the illegal issuance of allowances and subsidies listed in the "Punishment Provisions" are basically the same as the "Interpretation of Several Issues Concerning the Application of the Regulations of the Communist Party of China on Disciplinary Punishment for Illegal Issuance of Allowances and Subsidies". First, based on the common situation in the specific discipline enforcement work and the opinions and suggestions provided by the Ministry of Finance, the Ministry of Human Resources and Social Security, the Audit Office and other units, Article 4 summarizes and enumerates the typical violations of financial discipline such as setting up new projects in violation of regulations or continuing to issue allowances and subsidies that have been expressly cancelled, issuing allowances and subsidies beyond the prescribed standards and scope, and continuing to issue allowances and subsidies in the form of negotiable securities and in-kind after standardization. Second, Articles 5 to 12 respectively make it clear that there are eight kinds of violations of law and discipline, such as the use of administrative fees, fines and confiscation revenues to issue allowances and subsidies, the collective private distribution of state-owned assets to individuals in the form of allowances and subsidies in disguise, the failure to calculate allowances and subsidies in accordance with regulations, the occurrence of serious violations of regulations in the issuance of allowances and subsidies due to irresponsible work, and the failure to stop and investigate the serious violations of regulations in the issuance of allowances and subsidies that have occurred within the jurisdiction, and set specific types and grades of punishments.
About the setting of the punishment grade
Based on the different manifestations of the illegal issuance of allowances and subsidies, it can be summarized into violations of financial and economic discipline, violation of integrity discipline, dereliction of duty and other behaviors from the qualitative aspect. In accordance with the provisions of the relevant articles in the Regulations on the Punishment of Civil Servants of Administrative Organs, the Regulations on the Punishment and Punishment of Illegal Financial Acts, and the Interim Provisions on Administrative Sanctions for Violating the Regulations on the Management of the Separation of Revenues and Expenditures from Administrative Fees, Fines and Forfeitures, the "Punishment Regulations" set the corresponding punishment grades. In addition, in order to recover the losses caused by the illegal issuance of allowances and subsidies, Article 13 of the "Punishment Provisions" specifically stipulates how to deal with the allowances and subsidies issued in violation of regulations, that is, "the allowances and subsidies issued in violation of regulations shall be ordered to be rectified in accordance with the relevant provisions and returned and recovered." ”
Source: Galen Institute of Hospital Management