浙江省福利企业管理办法
发布时间： 2015-09-15 10:48:28
点击数：
来源：
选择字号：大 中 小
浙江省人民政府令 第314号
《浙江省福利企业管理办法》已经省人民政府第5次常务会议通过，现予公布，自2013年7月1日起施行。
省长 李强
2013年5月7日
（此件公开发布）
浙江省福利企业管理办法
第一章 总则
第一条 为了加强福利企业管理，促进福利企业发展和残疾人就业，保障残疾人的劳动权利，根据《中华人民共和国残疾人保障法》、《残疾人就业条例》、《浙江省残疾人保障条例》和其他有关法律、法规的规定，结合本省实际，制定本办法。
第二条 本办法适用于本省行政区域内的福利企业管理工作。
本办法所称福利企业，是指依法设立的集中安排残疾人就业达到国家规定比例和数量，并享受相应税收优惠和政策扶持的企业。
本办法所称残疾人，是指持有《中华人民共和国残疾人证》或者《中华人民共和国残疾军人证》（1至8级）的人员。
第三条 县级以上人民政府应当根据本地区经济社会发展和促进残疾人就业的需要,制订和完善福利企业扶持政策，建立健全福利企业管理工作协调机制，督促有关部门依法履行对福利企业的指导、服务和监督管理职责，为福利企业发展创造良好的环境。
第四条 县级以上人民政府民政部门负责本行政区域的福利企业资格认定及相关监督管理工作；已设立福利企业管理机构的，可以由其承担具体工作。
县级以上人民政府财政、税务、工商行政管理、人力资源和社会保障、卫生等有关部门应当按照各自职责，做好福利企业管理工作。
各级残疾人联合会应当按照规定职责做好福利企业残疾人保障相关工作。
第五条 福利企业从事生产经营活动，应当遵守残疾人保障、劳动安全、职业卫生、社会保障、税收等方面的法律、法规和规章，不得侵害残疾人职工的合法权益，不得损害公共利益。
残疾人职工应当遵守国家有关法律法规和福利企业依法制定的内部规章制度，履行工作职责,提高职业技能。
残疾人职工在晋职、晋级、职称评定、劳动报酬、职业技能培训、休息休假、社会保险和生活福利等方面，与其他职工享受同等权利。
第二章 资格认定
第六条 申请福利企业资格认定的企业，应当依法经工商、税务登记，并符合下列条件：
（一）残疾人职工占本单位在职职工总数的25%以上，且不少于10人；
（二）具有适合残疾人就业的工种、岗位；
（三）与残疾人职工签订1年以上的劳动合同，残疾人职工实际上岗且从事全日制工作；
（四）按照规定为残疾人职工办理基本养老、基本医疗、失业、工伤和生育保险，支付残疾人职工工资不低于当地人民政府确定的最低工资标准；
（五）具有与其招用的残疾人职工残疾类别相适应，符合本办法第二十八条规定要求的无障碍设施。
认定企业是否符合前款第一项、第四项规定条件，以其提出申请的前1个月的情况为准。
第七条 申请福利企业资格认定的企业，应当向所在地设区的市、县（市）民政部门提出申请，填写福利企业资格认定申请表，并提交下列材料：
（一）企业营业执照、税务登记证副本复印件；
（二）适合残疾人就业的工种、岗位的说明；
（三）在职职工岗位安排表和残疾人职工登记表；
（四）企业与残疾人职工签订的劳动合同复印件；
（五）通过银行等金融机构支付残疾人职工的工资凭证；
（六）无障碍设施符合规定要求的说明等材料；
（七）社会保险机构等有关单位出具的残疾人职工参加社会保险的企业及个人缴费证明。
设区的市民政部门确定由其所辖的区民政部门负责福利企业资格认定的，申请福利企业资格认定的企业应当向区民政部门提出申请。
第八条 民政部门应当自收到福利企业资格认定申请之日起10个工作日内作出是否予以认定的决定；对符合规定条件的，予以认定，颁发福利企业证书；对不符合规定条件的，不予认定，书面告知申请人并说明理由。
第九条 福利企业的名称、住所、经营范围、法定代表人等主要登记事项发生变更的，应当自依法办理税务变更登记之日起10个工作日内，向原认定的民政部门办理变更手续，填写福利企业变更申请表，并提交下列材料：
（一）福利企业证书正、副本原件；
（二）变更后企业营业执照、税务登记证副本复印件。
申请人提交的申请材料齐全，原认定的民政部门能够当场办理变更手续的，应当当场办理，换发福利企业证书；不能当场办理的，应当自收到申请之日起5个工作日内予以办理。
第十条 福利企业变更经营范围、住所，造成适合残疾人就业的工种、岗位发生重大变化或者需要重新配建无障碍设施的，在办理变更手续时，除提交本办法第九条第一款规定的材料外，还应当提交工种、岗位适合残疾人就业或者无障碍设施配建符合规定要求的相关证明材料。
原认定的民政部门应当自收到申请之日起10个工作日内进行审核，对符合规定条件的，予以变更，换发福利企业证书；对不符合规定条件的，不予变更，书面告知申请人并说明理由。
第十一条 福利企业依法终止营业或者已不符合资格认定条件的，应当向原认定的民政部门办理注销手续；与残疾人职工解除劳动合同的，应当符合劳动合同法规定的条件和程序，并依法向残疾人职工支付劳动报酬、经济补偿及其他相关费用，同时向原认定的民政部门报送相关材料。
原认定的民政部门办理注销手续后，应当收回福利企业证书，并抄告主管税务机关。
第十二条 福利企业暂时处于停产状态，但能确保安排残疾人职工不低于法定比例和数量且为其缴纳社会保险的，可以向原认定的民政部门申请保留福利企业资格，并按月向其报送相关材料。
福利企业保留资格期间，不享受福利企业税收优惠政策。
第十三条 申请福利企业资格认定、变更和注销的，应当如实提供有关材料和反映真实情况，并对其申请材料实质内容的真实性负责。
第十四条 民政部门应当及时将福利企业资格认定、变更和注销的信息向社会公告。
第三章 扶持措施
第十五条 福利企业按照国家和省规定享受下列税收优惠：
（一）即征即退增值税或者减征营业税；
（二）在计算应纳税所得额时，加计扣除残疾人职工工资；
（三）免征适合残疾人操作的生产设备进口税收；
（四）减征或者免征城镇土地使用税和房产税；
（五）其他税收优惠政策。
福利企业申请前款第一项规定的税收优惠的，应当按月向县（市、区）民政部门报送其安排残疾人职工的比例和数量的相关材料；县（市、区）民政部门应当自收到相关材料之日起5个工作日内进行审核，出具认定意见。福利企业凭民政部门出具的认定意见及其他相关材料向主管税务机关办理减免税手续；主管税务机关对符合规定要求的，应当批准给予相应的税收优惠。
福利企业申请第一款第二项至第五项规定的税收优惠的，按照国家和省有关规定执行。
第十六条 福利企业安排残疾人职工低于法定比例和数量的，由民政部门在按月审核认定时予以记录；低于法定比例和数量在一个年度内累计不得超过3次。
第十七条 县级以上人民政府及其有关部门应当支持福利企业生产经营，促进其产业结构调整和技术创新，并在技术、引进人才、资金、物资、场地使用等方面给予扶持。
第十八条 符合条件的福利企业可以享受下列财政补贴和奖励：
（一）社会保险费补贴；
（二）超比例安排残疾人职工奖励；
（三）残疾人职工职业技能培训补贴；
（四）无障碍设施改造补贴；
（五）县级以上人民政府规定的其他补贴和奖励措施。
福利企业可以享受财政补贴和奖励的种类、标准以及申请审批条件、程序，按照县级以上人民政府或者有关部门的规定执行。财政补贴和奖励所需资金列入本级财政预算。
第四章 监督检查
第十九条 县级以上人民政府民政部门应当建立健全福利企业监督检查和投诉举报制度，对福利企业是否符合资格认定条件及保障残疾人职工权益的情况进行监督检查，维护残疾人职工的合法权益；对发现违反本办法规定的行为，应当责令改正，依法作出处理决定或者向有关行政部门提出处理建议。
第二十条 县级以上人民政府民政部门实施监督检查时，有权要求有关单位和人员就监督检查事项涉及的问题作出解释和说明，查阅、复制有关材料，对生产经营场所进行实地检查。有关单位和人员应当如实提供情况和材料。
县级以上人民政府民政部门的工作人员按照前款规定实施监督检查时，应当出示执法证件，依法行使职权，文明执法。
第二十一条 县级以上人民政府民政、财政、税务、人力资源和社会保障、卫生、工商行政管理、海关等行政机关和残疾人联合会，应当加强执法协作，建立健全福利企业管理有关信息共享机制，提高工作质量和效率。
第二十二条 民政部门实施福利企业资格认定、变更和注销，以及福利企业享受税收优惠、财政补贴和奖励审核认定等管理时，不得收取费用。
任何单位和个人不得向福利企业强行或者变相摊派财物。
第二十三条 省、设区的市民政部门应当加强对福利企业管理工作的指导和监督，建立健全工作考核、责任追究制度，定期对下级民政部门的福利企业管理工作情况进行考核。
第五章 法律责任
第二十四条 违反本办法规定，在向民政部门申请福利企业资格认定或者本办法第十五条第二款规定的认定时，隐瞒有关情况或者提供虚假材料的，设区的市、县（市、区）民政部门应当不予办理，给予警告，并可以处5000元以上5万元以下的罚款；已办理的，应当予以撤销并通知主管税务机关；已骗取税收优惠的，由主管税务机关依法予以处理。
第二十五条 福利企业安排残疾人职工低于法定比例和数量在一个年度内累计超过3次的，由原认定的民政部门撤销其福利企业资格。
福利企业不符合本办法第六条第一款第二项至第五项规定的资格认定条件的，或者未按照本办法有关规定办理变更、注销手续的，由原认定的民政部门责令其限期改正；逾期仍不改正的，撤销其福利企业资格。
第二十六条 福利企业违反财政、税务、人力资源和社会保障、卫生等有关法律、法规和规章规定的，由有关部门依法予以查处。
第二十七条 县级以上人民政府民政部门及其他有关部门的工作人员有下列行为之一，情节严重的，由有权机关对直接负责的主管人员和其他直接责任人员依法给予处分：
（一）未按照规定权限和程序办理福利企业资格认定、变更和注销的；
（二）未按照规定办理福利企业减免税、财政补贴和奖励的；
（三）违反本办法第二十二条规定收取费用或者强行、变相摊派财物的；
（四）其他滥用职权、玩忽职守、徇私舞弊的行为。
第六章 附则
第二十八条 本办法规定的福利企业内的无障碍设施包括：
（一）无障碍通道：建筑物入口处设置无障碍坡道；有使用轮椅职工的，建筑物走廊以及办公室（车间）、宿舍和卫生间的出入口适合轮椅进出；有盲人职工的，厂区人行道设置盲道。
（二）无障碍卫生间：有下肢残疾职工的，公共卫生间设置扶手；有使用轮椅职工的，公共卫生间设置无障碍厕位。
（三）无障碍安全警示：厂房、仓库和车间设置安全出口提示；有盲、聋哑人职工的，设置声光报警器。
（四）无障碍宿舍：宿舍内设置求助报警器，浴室内设置安全扶手、防滑装置；有聋哑人职工的，设置专用门铃。
（五）无障碍机动车停车位：停车场设置残疾人专用停车位。
（六）省民政部门规定的其他无障碍设施。
第二十九条 本办法实施后，国家对福利企业资格认定条件及相关的税收优惠政策有新的规定的，从其规定。
第三十条 本办法自2013年7月1日起施行。
Provisions of Zhejiang Province for the Administration of Welfare Enterprises
(Adopted at the 5th Executive Meeting of the People’s Government of Zhejiang Province, promulgated by Decree No. 314 of the People’s Government of Zhejiang Province on May 14, 2013 and shall be effective as of July 1, 2013.)
Chapter I General Provisions
Article 1
With a view to strengthening the administration of welfare enterprises, promoting the development of welfare enterprises and the employment of disabled persons, and protecting disabled persons’ labor rights, these Provisions are formulated in accordance with “Law of the People’s Republic of China on the Protection of Disabled Persons”, “Regulations on the Employment of Disabled Persons”, “Regulations of Zhejiang Province on the Protection of Disabled Persons”, other relevant laws and regulations, and in the light of the actual circumstances of this Province.
Article 2
These Provisions shall be applicable to the administration of welfare enterprises within the administrative area of this Province.
The term “welfare enterprises” as mentioned herein refers to the enterprises that are established according to law to arrange centralized employment of disabled persons with the proportion and number prescribed by the state, and that are entitled to the corresponding tax preferences and policy support.
The term “disabled persons” as mentioned herein refers to the persons who hold the Disabled Person Certificate of the People’s Republic of China, or Disabled Veteran Certificate of the People’s Republic of China (Level 1-8).
Article 3
The people’s governments at or above the county level shall, in accordance with the needs of the respective regions for economic and social development and promoting the employment of disabled persons, formulate and improve welfare enterprise enabling policies, establish and strengthen welfare enterprise administration coordination mechanisms, urge the relevant departments to fulfill the administrative duties of guiding, serving and supervising welfare enterprises according to law, and create a sound environment for welfare enterprise development.
Article 4
The civil affairs departments of the people’s governments at or above the county level shall be in charge of qualification accreditation, the relevant supervision and administration of welfare enterprises in their respective administrative areas; where welfare enterprise administrative bodies are established, such bodies may undertake the administrative tasks.
The relevant departments of finance, taxation, industrial and commercial administration, human resources and social security, and health of the people’s governments at or above the county level shall do the work of welfare enterprise administration in accordance with their respective duties.
Disabled persons’ federations at various levels shall do the relevant work of protecting disabled persons at welfare enterprises in accordance with prescribed duties.
Article 5
The welfare enterprises that engage in production and operation activities shall abide by laws, regulations and rules on disabled person protection, labor safety, occupational health, social security and tax, shall not encroach on disabled employees’ legitimate rights and interests, or harm public interests.
Disabled employees shall abide by the relevant laws and regulations of the state, the internal rules and regulations formulated by welfare enterprises according to law, fulfill work responsibilities, and improve occupational skills.
Disabled employees are entitled to equal rights as other employees in promotion of professional title and rank, professional title appraisal, labor remuneration, occupational skill training, rest and holiday, social insurance and welfare benefits.
Chapter II Qualification Accreditation
Article 6
The enterprises that apply for welfare enterprise qualification accreditation shall be registered with the administration of industry and commerce, and taxation according to law, and meet the following conditions
1. The number of disabled employees is no less than 25% of the total number of in-service employees, and no less than 10;
2. The enterprises have types of work and posts suitable for disabled persons;
3. The enterprises sign labor contracts of no less than one year with disabled employees, who are actually on duty and hold full-time jobs;
4. The enterprises provide, according to provisions, disabled employees with basic endowment insurance, basic medical insurance, unemployment insurance, employment injury insurance and maternity insurance, pay disabled employees wages not lower than the minimum wages defined by local people’s governments; and
5. The enterprises have barrier-free facilities in line with the disability categories of the disabled employees recruited by the enterprises and meet the requirements prescribed by Article 28 of these Provisions.
Whether the enterprises meet the conditions prescribed in Item 1 and Item 4 of the preceding paragraph shall be determined based on the situation during the month prior to the application.
Article 7
The enterprises that apply for welfare enterprise qualification accreditation shall apply to the civil affairs departments of the cities, counties (county-level cities) with sub-administrative divisions of districts where the enterprises are located, fill in the application form for welfare enterprise qualification accreditation, and submit the following materials
1. Photocopies of the duplicates of business licenses and tax registration certificates;
2. Explanations about the types of work and posts suitable for disabled persons;
3. Forms of post arrangement for in-service employees and registration forms of disabled employees;
4. Photocopies of the labor contracts signed by enterprises and disabled employees;
5. Wage certificates of payment for disabled employees via banks and other financial institutions;
6. Materials, including the explanations that the barrier-free facilities meet provided requirements; and
7. Payment certificates of enterprises and individuals for disabled employees’ participation in social insurance issued by social insurance agencies and other relevant units.
The civil affairs departments of the cities with sub-administrative divisions of districts determine that the district civil affairs departments under their jurisdiction shall be in charge of welfare enterprise qualification accreditation. The enterprises that apply for welfare enterprise qualification accreditation shall apply to the district civil affairs departments.
Article 8
The civil affairs departments shall make decisions on the accreditation within 10 working days from the date they receive the applications for welfare enterprise qualification accreditation. The civil affairs departments shall accredit the enterprises that meet the prescribed conditions, and issue welfare enterprise certificates; the civil affairs departments shall not accredit the enterprises that fail to meet the prescribed conditions, and notify the applicants in writing and explain the reasons.
Article 9
Where welfare enterprises’ names, residence, business scope, legal representatives and other major registration items change, the enterprises shall, within 10 working days from the date the tax change is registered according to law, go through change formalities at the original accreditation civil affairs departments, fill in the welfare enterprise alteration application forms, and submit the following materials
1. Master copies of the originals and duplicates of welfare enterprise certificates; and
2. Photocopies of the duplicates of business licenses and tax registration certificates after the change.
Where the application materials submitted by the applicants are complete, and the original accreditation civil affairs departments can go through the change formalities on site, the civil affairs departments shall go through the formalities on site and reissue welfare enterprise certificates; where the civil affairs departments cannot go through the formalities on site, they shall go through the formalities within 5 working days from the date they receive the applications.
Article 10
Where welfare enterprises change business scope and residence, and as a result, major changes take place in the types of work and posts suitable for disabled persons or the enterprises need the reconstruction of barrier-free facilities, in going through the formalities for changes, in addition to the materials provided for in the first paragraph of Article 9 of these Provisions, the relevant testimonial materials shall also be submitted to prove that the types of work and posts are suitable for disabled persons or the construction of barrier-free facilities meet the prescribed requirements.
The original accreditation civil affairs departments shall review the applications within 10 working days from the date they receive the applications. Where the applications meet the prescribed conditions, the departments shall approve the changes and reissue welfare enterprise certificates; where the applications fail to meet the prescribed conditions, the departments shall not approve the changes and notify the applicants in writing and explain the reasons.
Article 11
The welfare enterprises that stop operation or no longer meet the conditions for qualification accreditation shall go through the deregistration formalities at the original accreditation civil affairs departments; the welfare enterprises that dissolve labor contracts with disabled employees shall comply with the conditions and procedures prescribed in Labor Contract Law, pay the disabled employees labor remuneration, economic compensation and other relevant costs according to law, and meanwhile send the relevant materials to the original accreditation civil affairs departments.
The original accreditation civil affairs departments, after going through deregistration formalities, shall withdraw welfare enterprise certificates and send copies of information to the competent taxation authorities.
Article 12
The welfare enterprises that temporarily suspend production but can ensure that the proportion and number of the disabled employees are not less than the legal requirements, and pay social insurance contributions for the disabled employees, may apply to the original accreditation civil affairs departments to retain the status as welfare enterprises, and submit the relevant materials to the departments on a monthly basis.
The welfare enterprises, when the status is retained, shall not be entitled to tax preferential policies for welfare enterprises.
Article 13
The welfare enterprises that apply for qualification accreditation, change or deregistration shall truthfully provide the relevant materials and information about the actual situation, and are held liable for the authenticity of the factual contents of the application materials.
Article 14
The civil affairs departments shall announce in time to the society the information about welfare enterprise qualification accreditation, change and deregistration.
Chapter III Enabling Measures
Article 15
Welfare enterprises shall be entitled to the following tax preferences in accordance with the provisions of the state and the province
1. Immediate refund of the value-added tax or reduction of business tax;
2. Additional deduction of disabled employees’ wages in the calculation of taxable income;
3. Exemption of the import tax for the production equipment suitable for operation by disabled persons;
4. Reduction or exemption of urban land use tax and property tax; and
5. Other preferential tax policies.
The welfare enterprises that apply for the tax preferences provided for in Item 1 of the preceding paragraph shall send the relevant materials about the proportion and number of their disabled employees to the county (county-level city or district) civil affairs departments on a monthly basis; the civil affairs departments of the counties (county-level cities or districts) shall review the relevant materials within 5 working days from the date they receive these materials, and issue accreditation opinions. The welfare enterprises go through the tax reduction and exemption formalities at the competent taxation authorities with the accreditation opinions issued by the civil affairs departments and other relevant materials; where the welfare enterprises meet the prescribed requirements, the competent taxation authorities shall approve to provide the corresponding tax preferences.
Welfare enterprises shall apply for the tax preferences prescribed in Item 2 to Item 5 in accordance with the relevant provisions of the state and the province.
Article 16
Where the proportion and number of disabled employees at welfare enterprises are less than the legal requirements, the civil affairs departments shall make records during the monthly review and accreditation; the proportion and number of disabled employees at welfare enterprises shall be lower than the legal requirements for no more than 3 times accumulatively within a year
Article 17
The people’s governments at or above the county level and their relevant departments shall support welfare enterprises’ production and business operation, promote their industrial structure adjustment and technological innovation, and provide support in technology, talent introduction, capital, materials, and site use.
Article 18
The eligible welfare enterprises are entitled to the following financial subsidies and rewards
1. Subsidies for social insurance contributions;
2. Rewards for employing disabled employees in a proportion higher than required;
3. Subsidies for disabled employees’ occupational skill training;
4. Subsidies for the reconstruction of barrier-free facilities; and
5. Other subsidies and reward measures prescribed by the people’s governments at or above the county level.
The types and standards of the financial subsidies and rewards that welfare enterprises may be entitled to, as well as the application review and approval conditions and procedures, shall be in line with the provisions of the people’s governments at or above the county level or the relevant departments. The funds needed for the financial subsidies and rewards shall be included in the financial budget of the governments at the corresponding levels.
Chapter IV Supervision and Inspection
Article 19
The civil affairs departments of the people’s governments at or above the county level shall establish and improve the welfare enterprise supervision, inspection, complaint and reporting systems, supervise and inspect whether welfare enterprises meet the conditions for qualification accreditation and the situation concerning safeguarding disabled employees’ legitimate rights and interests, protect disabled employees’ legitimate rights and interests; where any action violating these Provisions is found, the civil affairs departments shall order rectifications, make disposition decisions according to law or put forward disposition suggestions to the relevant administrative departments.
Article 20
In supervision and inspection, the civil affairs departments of the people’s governments at or above the county level shall have the rights to request the relevant units and personnel to make explanations and remarks on the issues involved in supervision and inspection, examine and duplicate the relevant materials, and carry out on-site inspections of the production and operation sites. The relevant units and personnel shall truthfully provide the information and materials.
In implementing the supervision and inspection prescribed in the preceding paragraph, the working staff of the civil affairs departments of the people’s governments at or above the county level shall produce law enforcement credentials, exercise powers according to law and enforce law politely.
Article 21
The administrative organs of civil affairs, finance, taxation, human resources and social security, health, industrial and commercial administration, customs, and disabled persons’ federations of the people’s governments at or above the county level shall strengthen collaboration in law enforcement, establish and improve the relevant information sharing mechanisms for welfare enterprise management, and enhance work quality and efficiency.
Article 22
The civil affairs departments shall not charge any fee in carrying out administrative work, such as welfare enterprise qualification accreditation, change and deregistration, as well as review and accreditation of welfare enterprises’ eligibility to tax preferences, financial subsidies and rewards.
No unit or individual shall conduct any forced apportion or disguised apportion of property against welfare enterprises.
Article 23
The civil affairs departments of the Province and the cities with sub-administrative divisions of districts shall strengthen guidance and supervision of the administration of welfare enterprises, establish and improve the systems for work performance appraisal and liability, and regularly assess the welfare enterprise administration of the civil affairs departments at lower levels.
Chapter V Legal Liabilities
Article 24
Where welfare enterprises conceal the relevant information or provide false materials in violation of these Provisions in applying to the civil affairs departments for welfare enterprise qualification accreditation or the accreditation in the second paragraph of Article 15 of these Provisions, the civil affairs departments of the cities, counties (county-level cities or districts) with sub-administrative divisions of districts shall not deal with the applications, give warnings, and may impose a fine of no less than 5,000 yuan but not more than 50,000 yuan; where the applications have been dealt with, the civil affairs departments shall cancel the status of welfare enterprises and notify the competent taxation authorities; where the welfare enterprises have gained tax preferences by cheating, the competent taxation authorities shall give penalties according to law.
Article 25
Where the proportion and number of disabled employees at welfare enterprises are lower than the legal requirements for 3 times or more accumulatively within a year, the original accreditation civil affairs departments shall cancel their status as welfare enterprises.
Where welfare enterprises fail to meet the conditions for qualification accreditation prescribed in Item 2 to Item 5 of the first paragraph of Article 6, or fail to go through the change or deregistration formalities of the relevant stipulations of these Provisions, the original accreditation civil affairs departments shall order rectification within a specified time limit; should the due rectification fail to be made within the specified time limit, the welfare enterprise status shall be cancelled.
Article 26
The welfare enterprises that violate the relevant laws, rules and regulations on finance, taxation, human resources and social security, and health shall be investigated and penalized by the relevant departments according to law.
Article 27
Should the staff of the civil affairs departments and other relevant departments of the people’s governments at or above the county level commit any of the following actions, in serious cases, the competent organs shall impose administrative penalties on the person in charge held directly liable or any other person held directly liable according to law
1. Failing to deal with welfare enterprise qualification accreditation, change and deregistration according to the prescribed limit of authority and procedures;
2. Failing to deal with tax reduction and exemption, financial subsidies and rewards for welfare enterprises according to provisions;
3. Charging fees or conduct any forced apportion or disguised apportion of property in violation of Article 22 of these Provisions; or
4. Other actions of abusing power, neglecting duties, and indulging in malpractices for selfish gains.
Chapter VI Supplementary Provisions
Article 28
The barrier-free facilities within welfare enterprises prescribed in these Provisions include
1. Barrier-free access barrier-free sloping passages at building entrances; where there are employees who use wheelchairs, the building corridors as well as entrances and exits of offices (workshops), dormitories and restrooms shall be accessible to wheelchairs; where welfare enterprises have blind employees, blind paths shall be constructed on sidewalks within the area of the enterprises.
2. Barrier-free restrooms where there are employees with low limb disability, public restrooms shall install handrails; where employees use wheelchairs, public restrooms shall install barrier-free toilet stalls.
3. Barrier-free safety warnings safety exit signs shall be set up at factory buildings, warehouses and workshops; where there are deaf and dumb employees, audible and visual alarms shall be installed.
4. Barrier-free dormitories help alarms shall be installed in dormitories, safety handrails and anti-skidding devices in bathrooms; where there are deaf and dumb employees, specialized doorbells shall be installed.
5. Barrier-free automobile parking spaces specialized parking spaces for disabled persons shall be set up at parking lots.
6. Other barrier-free facilities prescribed by the Provincial Civil Affairs Department.
Article 29
Should the state have new provisions on the conditions for welfare enterprise qualification accreditation and the relevant tax preferential policies after these Provisions enter into force, such provisions shall prevail.
Article 30
These Provisions shall be effective as of July 1, 2013.