国务院


国务院关于鼓励台湾同胞投资的规定(附英文)
国务院



第一条 为促进大陆和台湾地区的经济技术交流，以利于祖国海峡两岸的共同繁荣，鼓励台湾的公司、企业和个人（以下统称台湾投资者）在大陆投资，制定本规定。
第二条 台湾投资者可以在大陆各省、自治区、直辖市、经济特区投资。
鼓励台湾投资者到海南省以及福建、广东、浙江等省沿海地带划定的岛屿和地区从事土地开发经营。
第三条 台湾投资者在大陆可以下列形式进行投资：
（一）举办台湾投资者拥有全部资本的企业；
（二）举办合资经营企业、合作经营企业；
（三）开展补偿贸易、来料加工装配、合作生产；
（四）购买企业的股票和债券；
（五）购置房产；
（六）依法取得土地使用权，开发经营；
（七）法律、法规允许的其他投资形式。
第四条 台湾投资者可以在大陆的工业、农业、服务业以及其他符合社会和经济发展方向的行业投资。台湾投资者可以从各地方人民政府有关部门公布的项目中选择投资项目，也可以自行提出投资项目意向，向拟投资地区对外经济贸易部门或者地方人民政府指定的审批机关申请。
国家鼓励台湾投资者投资举办产品出口企业和先进技术企业，并给予相应的优惠待遇。
第五条 台湾投资者在大陆投资举办拥有全部资本的企业、合资经营企业和合作经营企业（以下统称台胞投资企业），除适用本规定外，参照执行国家有关涉外经济法律、法规的规定，享受相应的外商投资企业待遇。
台湾投资者在大陆进行其他形式的投资，以及在大陆没有设立营业机构而有来源于大陆的股息、利息、租金、特许权使用费和其他所得，除适用本规定外，也可以参照执行国家有关涉外经济法律、法规的规定。
第六条 台湾投资者可以用可自由兑换货币、机器设备或者其他实物、工业产权、专有技术等作为投资。
第七条 台湾投资者在大陆的投资、购置的资产、工业产权、投资所得利润和其他合法权益受国家法律保护，并可以依法转让和继承。
台湾投资者在大陆的活动应当遵守国家的法律、法规。
第八条 国家对台湾投资者的投资和其他资产不实行国有化。
第九条 国家根据社会公共利益的需要，对台胞投资企业实行征收时，依照法律程序进行并给予相应的补偿。
第十条 台湾投资者投资获得的合法利润，其他合法收入和清算后的资金，可以依法汇往境外。
第十一条 台胞投资企业在其投资总额内进口本企业所需的机器设备、生产用车辆和办公设备，以及台胞个人在企业工作期间运进自用的、合理数量的生活用品和交通工具，免缴进口关税、工商统一税，免领进口许可证。
台胞投资企业进口用于生产出口产品的原材料、燃料、散件、零部件、元器件、配套件，免缴进口关税、工商统一税，免领进口许可证，由海关实行监管。上述进口料件，如用于在大陆销售的产品，应当按照国家规定补办进口手续，并照章补税。
台胞投资企业生产的出口产品，除国家限制出口的外，免缴出口关税和工商统一税。
第十二条 台胞投资企业可以向大陆的金融机构借款，也可以向境外的金融机构借款，并可以本企业资产和权益抵押、担保。
第十三条 台湾投资者拥有全部资本的企业，经营期限由投资者自行确定；合资经营企业和合作经营企业，经营期限由合资或者合作各方协商确定，也可以不规定经营期限。
第十四条 合资经营企业董事会的组成和董事长的委派、合作经营企业董事会或者联合管理机构的组成和董事长或者联合管理机构主任的委派，可以参照出资比例或者合作条件由合资或者合作各方协商决定。
第十五条 台胞投资企业依照经批准的合同、章程进行经营管理活动。企业的经营管理自主权不受干涉。
第十六条 在大陆投资的台胞个人以及台胞投资企业从境外聘请的技术和管理人员，可以申请办理多次入出境的证件。
第十七条 台湾投资者在大陆投资可以委托大陆的亲友为其代理人。代理人应当持有具有法律效力的委托书。
第十八条 在台胞投资企业集中的地区，台湾投资者可以向当地人民政府申请成立台商协会。
第十九条 台湾投资者在大陆投资举办合资经营企业、合作经营企业，由大陆的合资、合作方负责申请；举办台湾投资者拥有全部资本的企业，由台湾投资者直接申请或者委托在大陆的亲友、咨询服务机构等代为申请。台湾投资者投资举办企业的申请，由当地对外经济贸易部门或者地
方人民政府指定的审批机关统一受理。
台胞投资企业的审批，按照国务院规定的权限办理。各级对外经济贸易部门或者地方人民政府指定的审批机关应当在收到全部申请文件之日起45天内决定批准或者不批准。
申请人应当在收到批准证书之日起30天内，按照有关登记管理办法，向工商行政管理机关申请登记，领取营业执照。
第二十条 台湾投资者在大陆投资因履行合同发生的或者与合同有关的争议，当事人应当尽可能通过协商或者调解解决。
当事人不愿协商、调解的，或者协商、调解不成的，可以依据合同中的仲裁条款或者事后达成的书面仲裁协议，提交大陆或者香港的仲裁机构仲裁。
当事人没有在合同中订立仲裁条款，事后又没有达成书面仲裁协议的，可以向人民法院起诉。
第二十一条 本规定由对外经济贸易部负责解释。
第二十二条 本规定自发布之日起施行。


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)

PROVISIONS OF THE STATE COUNCIL CONCERNING THE ENCOURAGEMENT OF
INVESTMENTS BY COMPATRIOTS FROM TAIWAN
(Adopted by the Tenth Executive Meeting of the State Council on
June 25, 1988, promulgated by Decree No. 7 of the State Council of the
People's Republic of China on July 3, 1988, and effective as of the date
of promulgation)
Article 1
These Provisions are formulated in order to promote economic and
technological exchanges between China's mainland and the region of Taiwan,
thereby boosting common prosperity of the two parts of the motherland on
both sides of the Straits, and to encourage companies, enterprises and
individuals on Taiwan (hereinafter referred to as "investors from Taiwan")
to make investments on China's mainland.
Article 2
Investors from Taiwan may make investments in all provinces, autonomous
regions, municipalities directly under the Central Government, and special
economic zones on China's mainland.
Investors from Taiwan are encouraged to engage themselves in land
development operations in Hainan Province and on the designated islands
and in areas along the coastal regions of the Provinces of Fujian,
Guangdong and Zhejiang.

Article 3
The investments made by investors from Taiwan on China's mainland may take
the following forms:
(1) to establish enterprises with the capital wholly owned by investors
from Taiwan;
(2) to establish equity or contractual joint ventures;
(3) to carry out compensation trade, to process supplied materials, to
assemble supplied parts, and to carry out contractual production;
(4) to purchase shares and various kinds of bonds and debentures of
existing enterprises;
(5) to purchase real estate;
(6) to obtain land use right according to law and to engage in land
development operations; and
(7) to adopt other forms of investment permitted under the laws and
regulations.
Article 4
Investors from Taiwan may make investments in various trades in China's
mainland: industries, agriculture, service trades, and other trades that
are in conformity with the orientation of social and economic development.
Investors from Taiwan may select investment projects from the lists of
projects published by the departments concerned under various local
people's governments; they may also put forward, of their own accord,
proposals as to their investment intent and file their applications to the
departments of foreign economic relations and trade or to the examining
and approving organs designated by various local people's governments in
areas where they intend to make investments.
The State encourages investors from Taiwan to make investments in the
establishment of export oriented enterprises and of technological advanced
enterprises and gives corresponding preferential treatment to such
enterprises.

Article 5
With respect to the various types of enterprises established with
investments by investors from Taiwan - enterprises with the capital wholly
owned by investors from Taiwan, equity and contractual joint ventures
(hereinafter referred to as "enterprises with investments by compatriots
from Taiwan"), they shall all be operated in accordance with these
Provisions; in addition to this, they may also enjoy the corresponding
preferential treatment as enjoyed by enterprises with foreign investments
with reference to the relevant provisions in foreign-related economic
laws, decrees and regulations of the state.
With respect to the other forms of investment made by investors from
Taiwan on China's mainland, and with respect to those investors from
Taiwan who have not set up business offices on the mainland, but have
dividends, interest, rental, royalties and other incomes that come from
China's mainland, in addition to the application of these Provisions,
reference shall be made to the relevant foreign-related economic law,
decrees and regulations.
Article 6
Investors from Taiwan may make investments by using freely convertible
currencies, machinery and equipment or other physical goods, industrial
property right, and proprietary technology.
Article 7
The investments made on China's mainland by investors from Taiwan, the
assets they have purchased, their industrial property rights, their
profits from investments, and other lawful rights and interests shall be
protected by state laws, and may be transferred or inherited according to
law.
Investors from Taiwan shall, in their activities on China's mainland,
abide by state laws, decrees and regulations.
Article 8
The state shall not nationalize the investments made by investors from
Taiwan or other assets belonging to them.
Article 9
Where the state, in light of the needs of social and public interest, has
to requisition the enterprises with investments by compatriots from
Taiwan, the State shall handle the requisitioning according to the legal
procedures and the investors concerned shall be duly compensated.
Article 10
The lawful profits gained by the investors from Taiwan from their
investments, their other lawful income and the funds after liquidation may
be remitted out of China's mainland according to law.

Article 11
Machinery and equipment imported to meet the needs of the enterprises with
investments by compatriots from Taiwan and included in the total amount of
investment, the motor vehicles for use in production, the office
equipment, as well as the articles and means of communications for
personal use and within reasonable quantities, imported by individual
compatriots from Taiwan during the period when they work in the aforesaid
enterprises shall be exempted from Customs duties and consolidated
industrial and commercial tax, and also from application of import
licences.
The raw and processed materials, fuels, bulk parts, spare and component
parts, primary parts, and fittings, which are imported by the enterprises
with investments by compatriots from Taiwan for the production of export
commodities, shall all be exempted from Customs duties and consolidated
industrial and commercial tax and also from obtaining import licences, and
placed under the supervision of the Customs. In case that the aforesaid
imported raw materials and parts are used for the production of
commodities to be sold on the market of China's mainland, it is imperative
to make up the procedures for importation and to pay taxes and duties
according to the regulations. The export commodities produced by the
enterprises with investments by compatriots from Taiwan shall, with the
exception of those commodities the export of which is under restriction by
the state, be exempted from Customs duties on export goods and
consolidated industrial and commercial tax.
Article 12
Enterprises with investments by compatriots from Taiwan may obtain loans
from financial institutions of China's mainland; they may also obtain
loans from financial institutions outside China's mainland, and may use
their assets as well as their rights and interests as mortgage or
security.
Article 13
With respect to the enterprises with the capital wholly owned by investors
from Taiwan, their period of operation shall be determined by the
investors themselves; as to equity and contractual joint ventures their
period of operation shall be determined, through consultation, by the
various parties to the ventures, they may also choose not to stipulate a
period of operation.
Article 14
The composition of the board of directors of equity joint ventures and the
appointment of the chairman of the board of directors, the composition of
the board of directors or of the joint managerial organs of contractual
joint ventures and the appointment of the chairman or the appointment of
the director of the joint managerial organs, shall be determined, through
consultation, by the various parties to the equity or contractual joint
ventures in light of the proportion of investments or the terms of
contract.

Article 15
Enterprises with investments by compatriots from Taiwan shall conduct
their operational and managerial activities in accordance with the
approved contract or articles of association. The enterprises' decision-
making power for business operations and management shall not be
interfered with.
Article 16
The technical and managerial personnel, engaged by individuals and
enterprises investing on China's mainland may apply and obtain multiple-
journey travel documents.
Article 17
The investors from Taiwan, who make investments on China's mainland, may
appoint their relatives or friends residing on the mainland as their
agents. The agents should hold legally effective letters of authority.
Article 18
In areas where enterprises with investments by compatriots from Taiwan are
concentrated, the investors from Taiwan may apply to the local people's
government for the establishment of the association of investors from
Taiwan.
Article 19
With respect to equity and contractual joint ventures to be established,
on China's mainland, with investments by investors from Taiwan, the
application for the establishment of the aforesaid enterprises shall be
filed by the mainland party; as o the enterprises to be established with
capital wholly owned by investors from Taiwan, the application shall be
filed directly by the investors from Taiwan themselves, or they may
entrust their relatives or friends residing on the mainland, or entrust
the institution providing advisory services, with the application. The
applications for the establishment of enterprises with investments by
investors from Taiwan shall be accepted and handled, in a unified manner,
by the local department for foreign economic relations and trade, or by
the examining and approving organs designated by the local people's
government. Cases concerning the examination and approval of the
application for the establishment of enterprises with investments by
compatriots from Taiwan shall be handled in accordance with the authority
prescribed by the State Council. Departments for foreign economic
relations and trade at various levels or the examining and approving
organs designated by the local people's government shall, within forty-
five days of receipt of complete application documents, make the decision
on whether the said application is approved or disapproved.
The applicants shall, within thirty days receipt of the written approval,
file an application to the department for the administration of industry
and commerce, and, in accordance with the relevant procedures for
registration and administration, go through the procedures for
registration and obtain business licences.

Article 20
With respect to the investors from Taiwan who have made investments in
China's mainland, in case that a dispute arises during the execution of,
or in connection with, a contract, the parties concerned shall try their
best to settle the dispute through consultation or mediation.
Where the parties concerned are unwilling to settle the dispute through
consultation or mediation, or the consultation or mediation has failed,
the parties concerned may, in accordance with the stipulation of the
arbitration articles in the contract, or in accordance with the written
arbitration agreement reached by the parties concerned after the dispute
has arisen, submit their dispute to the arbitration authorities on China's
mainland or in Hong Kong for settlement.
In the event that the parties concerned did not include an arbitration
article in their contract, and on written arbitration agreement has been
reached after the dispute has arisen, then the dispute may be brought
before the people's court.
Article 21
The right to interpret these Provisions resides in the Ministry of Foreign
Economic Relations and Trade.
Article 22
These Provisions shall go into effect as of the date of promulgation.



1988年7月3日
黑龙江省大庆市人民政府


大庆市人民政府关于印发大庆市政务信息发布管理办法的通知

庆政发〔2006〕28号


各县、区人民政府，各中、省直单位，市政府各直属单位：
经市政府2006年9月20日第九次常务会议讨论通过，现将《大庆市政务信息发布管理办法》印发给你们，请遵照执行。

　　　　　　　　　　　　　　　　　　　　　　　二○○六年九月二十九日


　　　　　　　　　　　　　　大庆市政务信息发布管理办法

　　　　　　　　　　　　　　　　　第一章 总 则

　　第一条 为加强政务信息发布管理，依据《黑龙江省政府信息公开规定》和相关法律、法规，结合我市政务公开工作发展的需要，制定本办法。
　　第二条 本办法所称的政务信息，是指市政府、市政府各部门以及依法行使行政管理职能的单位在履行行政管理职责或提供公共服务过程中制作、获得或掌握的文件、数据、图表等信息。
　　第三条 市政务信息发布管理机构是市级政府政务信息发布的主管部门，负责本办法组织实施。
　　市政府各部门应确定专门机构，指定专人负责本部门政务信息发布工作。

　　　　　　　　　　　　　　　　　第二章 信息发布内容

　　第四条 各级公开办负责确定本级机关向社会发布的政务信息，信息发布的内容是：
　　（一）市政府政务信息内容：
　　1．政府法规、规章以及与经济社会管理和公共服务相关的规范性文件；
　　2．经批准实施的关于本行政区域经济、社会管理和公共服务的发展战略、发展计划、城市规划、工作目标及其实施情况；
　　3．经本级人民代表大会通过的政府财政年度预算、决算及其执行情况；
　　4．经本级人民代表大会通过的国民经济和社会发展年度计划及其执行情况；
　　5．经市政府常务会议研究决定、市人大常委会议审议和需提交市委常委会议讨论通过的涉及人事、管理、经济等重大事项决策过程及其实施情况；
　　6．政府领导成员的履历、责任、职权分工情况；
　　7．政府各组成部门、直属机构和办事机构的设置、重要职能情况；
　　8．副处级以上（含副处级）干部人事任免、公务员考录程序、结果；
　　9．城市规划的实施情况，包括法定范围内的土地使用权出让情况、建筑总量、建筑密度和高度；
　　10．政府投资的城镇基础设施和房屋建设项目的公开招标、中标及验收情况；
　　11．本行政区域内公用事业和公益事业的投资、建设情况，包括城市供水、供气、供电管网的建设与改造，城市防洪设施、城市污水处理、垃圾处理工程、城市交通建设工程、城市绿化工程和社会公益福利事业项目的建设；
　　12．影响公共安全、公民人身和财产安全的疫情、灾情、食品安全、治安或刑事案件、交通事故等重大突发事件的预报、发生与处理情况；
　　13．教育、文化、民政、卫生、劳动与社会保障、扶贫等社会管理事务或公共服务项目及实施情况；
　　14．直接影响公民、法人或其他组织权益的行政执法事项；
　　15．市政府向社会承诺的大事实事及其完成情况。
　　（二）市政府各部门以及依法行使行政管理职能的单位政务信息发布内容：
　　1．机构设置、法定职责、领导班子成员分工、办公地点和联系方式；
　　2．与职责相关的法律、法规、规章和规范性文件；
　　3．职责范围内行政许可项目的法律依据、申请条件、数量、许可程序、许可期限、许可结果，申请所需要提交的全部材料和申请书示范文本；
　　4．职责范围内行政事业性收费项目的收费对象、收费标准及其依据；
　　5．行政执法部门的执法人员、执法依据、执法责任、执法程序及各类行政执法行为，包括行政征收、行政强制、行政处罚结果等；
　　6．支农、救灾、扶贫、低保等重要专项基金、资金的使用情况；
　　7．政府集中采购目录和政府采购限额标准、公开招标公告、受理政府采购投诉的联系方式及投诉处理决定、供应商不良记录名单、政府采购招标业务代理机构名录等情况；
　　8．税收的依据、标准和征管情况；
　　9．税费减免、补贴等有关优惠政策及其落实情况；
　　10．旅游风景区、供水、供电、供气、供热、有线电视、邮政、通信、公共交通等公共服务项目的定价、价格调整情况；
　　11．军转干部、退伍士兵安置、毕业生就业、人才引进的依据、标准、条件、程序、要求和结果；
　　12．市级学校的位置分布情况、学区划分情况、录取分数线及招生情况；
　　13．经济适用住房的建设和销售情况；
　　14．土地供给总量信息、已供土地宗地信息、协议出让土地信息、土地使用权市场交易信息、房地产市场情况；
　　15．国有、集体企业的资产转让或重组情况；
　　16．人大议案、建议和政协提案的办理情况；
　　17．与公众有密切关系的其他事项。
　　法律、法规、规章规定应当公开的其他政府信息。法律、法规、规章对前款事项的公开另有规定的，从其规定。
　　第五条 政务信息发布涉及下列内容的，不予向社会发布：
　　（一）国家秘密和法律、法规、规章规定的工作秘密；
　　（二）依法受到保护的商业秘密；
　　（三）依法受到保护的个人隐私；
　　（四）正在调查、讨论、审议过程中的政府信息公开后可能影响国家利益、公共利益的；
　　（五）法律、法规、规章规定只限于在政府机关内部公开的事项；
　　（六）法律、法规、规章规定不予向社会发布的其他政府信息。
　　第六条 市政府各部门要确定本部门信息发布的具体内容，报市公开办审核后，制定本部门的信息发布目录。

　　　　　　　　　　　　　　　　　第三章 信息发布程序

　　第七条 政务信息发布按内容分为主动公开信息和依法公开信息两种。信息发布采取审批和备案制度，未经审批的信息不得向社会发布：
　　市本级信息发布由市政务信息发布管理机构办公室把需要公开的重要内容报市政务信息发布管理机构审定后公开；
　　市政府部门及公用事业单位公开信息发布，由市政府各部门、公用事业单位负责承办，报市政务信息发布管理机构备案后公开；
　　县、区政府信息发布由各县、区按本办法和有关规定自行负责，报市政务信息发布管理机构备案。
　　第八条 属于主动向社会发布的政务信息，各级公开办或政府部门应在15个工作日内对外发布。因法定事由不能按时发布的，待原因消除后立即对外发布。
　　第九条 属于主动向社会发布的政务信息，内容发生变化的，由信息发布单位负责在三个工作日内予以更新；行政执法部门的执法公开，由信息发布部门每月更新一次执法结果信息。执法频率相对较少的部门，至少每两月更新一次执法结果信息，因特殊情况不能公开的，向市公开办作出书面说明。执法结果信息发布后要公开到年底，每年初统一更换；工作动态类信息由信息发布单位及时进行更新；对已失效的政务信息，由信息发布单位及时进行撤换。
　　第十条 公民、法人或其他组织申请公开的政务信息，可采取书面或电子邮件的方式提出申请，申请书应注明其真实姓名或组织名称、身份证明、通信地址、联系方式及申请时间、所需政务信息的内容描述等。
采取书面或电子邮件方式确有困难的，可以采取信函、电报、电话等方式向各级公开办或政府部门提出申请，各级公开办和政府部门应当做好记录，并通过适当方式给予答复。
　　第十一条 对公民、法人和其他组织申请公开的政务信息，属于公开的内容，除可以当场予以答复的，各级公开办或政府部门应当自接到申请之日起三个工作日内作出答复。因特殊原因不能及时作出答复的，可将答复期限适当延长，并告知申请人，延长期限最长不得超过十个工作日。
　　第十二条 对公民、法人和其他组织申请公开的政务信息，其中涉及国家秘密、个人隐私和商业秘密等不应当公开的信息，各级公开办或政府部门自接到申请之日起三个工作日内给予答复，并说明不予公开的理由。
　　第十三条 本办法所指的主动向社会公开的政务信息是指本年度政府或政府部门产生的政务信息，本年度以前产生的政务信息可到各级档案局进行查询。各级政府及政府部门应做好已发布信息的立卷归档工作，供公众查阅。
　　第十四条 市政府各部门、各公用事业单位要建立科学、合理、完善的政务信息发布的内部审核机制，对审核的内容、范围、程序等作出明确规定，加强对政务信息发布的规范管理。
　　第十五条 市公开办负责全市政务公开工作的协调、指导、检查；市信息产业局负责政务公开专网的日常检查和维护；市法制办负责市政府、市政府部门行政职权和执法公开内容的定期检查；教育、卫生、公交、供水、供电、供热、燃气、物业八个系统的办事公开工作由系统主管部门负责检查和管理；市监察局负责对全市政务信息发布的实施情况组织监督检查和评议。

　　　　　　　　　　　　　　　　　　第四章 信息发布的形式

　　第十六条 发布政务信息，采取以下一种或几种形式：
　　（一）大庆市政务公开网、大庆市人民政府公报；
　　（二）电视、报纸、广播等媒体；
　　（三）政府信息公开栏、信息查询点、电子触摸屏、政务公开热线查询电话、手机短信等；
　　（四）新闻发布会；
　　（五）其他便于公众知晓的形式。
　　第十七条 建立和完善新闻发言人制度，通过新闻发言人依法向社会发布政务信息。

　　　　　　　　　　　　　　　　　　第五章 监督考核

　　第十八条 市公开办应通过平时和年度考核相结合的办法，加强对县、区政府和市政府部门政务信息发布工作的监督检查。
　　第十九条 政务信息发布工作考核实行百分制，分为优秀、合格、基本合格和不合格四个等次。市公开办按照发布内容、发布形式、更新撤换时限和发布效果等内容进行考核，确定各县、区、市政府部门及公用事业单位考核等次。　
　　第二十条 考核采取实地考核、群众评议、综合评审相结合的方式进行。实地考核主要是听取汇报和现场查看等；群众评议主要是通过召开征求意见会、下发测评票等；综合评审主要是根据市公开办平时掌握的情况。
　　第二十一条 市公开办综合考核结果，提出考核意见，报市政务公开领导小组审定后，将考核结果通知被考核单位，并在全市范围内进行通报。

　　　　　　　　　　　　　　　　　　第六章 责任追究

　　第二十二条 对违反本办法，未履行主动发布义务，未及时更新、撤换已失去实效的政务信息及影响政务信息发布工作的单位责令改正或予以通报批评；逾期不改的，依据《大庆市行政问责暂行办法》对单位主要负责人和直接责任人予以行政问责。
　　第二十三条 对违反法律、法规和本办法规定，造成国家利益、公共利益或公民个人利益重大损失的单位主要负责人和直接责任人，构成犯罪的，依法追究刑事责任；尚不构成犯罪的依据《大庆市行政问责暂行办法》予以行政问责。

　　　　　　　　　　　　　　　　　　第七章 附 则

　　第二十四条 本办法自发布之日起施行。