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解讀《保障中小企業款項支付條例》—— 切實維護中小企業合法權益

作者:
安徽新天源建設咨詢有限公司
最后修訂:
2020-12-18 10:17:43

摘要:

7月17日,國(guo)新辦舉行(xing)(xing)(xing)《保(bao)(bao)障中(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)款(kuan)(kuan)項(xiang)(xiang)(xiang)(xiang)支(zhi)(zhi)付(fu)(fu)條(tiao)例(li)》(以(yi)下(xia)簡稱《支(zhi)(zhi)付(fu)(fu)條(tiao)例(li)》)國(guo)務(wu)院政(zheng)策例(li)行(xing)(xing)(xing)吹風會。工信(xin)部(bu)(bu)(bu)有(you)關(guan)(guan)(guan)(guan)負責(ze)(ze)人(ren)對條(tiao)例(li)進行(xing)(xing)(xing)解讀,并回應(ying)(ying)保(bao)(bao)護中(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)合(he)法(fa)(fa)(fa)(fa)權(quan)(quan)益等話題(ti)。 據介紹,受國(guo)內外(wai)復(fu)(fu)雜多變的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)經濟形勢及(ji)經濟下(xia)行(xing)(xing)(xing)壓力等因素影響,中(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)賬款(kuan)(kuan)回收(shou)期延(yan)長,部(bu)(bu)(bu)分機(ji)關(guan)(guan)(guan)(guan)、事(shi)(shi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)單(dan)(dan)位(wei)(wei)和(he)(he)大(da)型(xing)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)不同(tong)程(cheng)度存在(zai)拖欠(qian)(qian)(qian)中(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)款(kuan)(kuan)項(xiang)(xiang)(xiang)(xiang)問題(ti),嚴重侵害中(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)合(he)法(fa)(fa)(fa)(fa)權(quan)(quan)益,加劇了(le)中(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)資(zi)金困(kun)境。工業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)和(he)(he)信(xin)息(xi)(xi)化部(bu)(bu)(bu)副部(bu)(bu)(bu)長王江平介紹,調查顯示,5月末(mo)中(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)工業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)逾期應(ying)(ying)收(shou)賬款(kuan)(kuan)占全(quan)部(bu)(bu)(bu)應(ying)(ying)收(shou)賬款(kuan)(kuan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)29.5%,比上年同(tong)期提(ti)高(gao)了(le)3.3個百(bai)分點。 黨中(zhong)(zhong)(zhong)(zhong)央、國(guo)務(wu)院高(gao)度重視保(bao)(bao)障中(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)款(kuan)(kuan)項(xiang)(xiang)(xiang)(xiang)支(zhi)(zhi)付(fu)(fu)問題(ti)。2018年底,國(guo)務(wu)院減輕(qing)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)負擔部(bu)(bu)(bu)際聯(lian)席會議(yi)辦公(gong)(gong)室啟動(dong)清理(li)(li)(li)(li)拖欠(qian)(qian)(qian)民營(ying)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)中(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)賬款(kuan)(kuan)專項(xiang)(xiang)(xiang)(xiang)行(xing)(xing)(xing)動(dong),取(qu)得積極成效。 《支(zhi)(zhi)付(fu)(fu)條(tiao)例(li)》的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)制(zhi)(zhi)定(ding),是依(yi)法(fa)(fa)(fa)(fa)預防和(he)(he)化解拖欠(qian)(qian)(qian)中(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)款(kuan)(kuan)項(xiang)(xiang)(xiang)(xiang)問題(ti)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)一項(xiang)(xiang)(xiang)(xiang)重要(yao)制(zhi)(zhi)度保(bao)(bao)證(zheng),對當(dang)前(qian)做好(hao)“六穩”“六保(bao)(bao)”工作(zuo)(zuo)具有(you)重要(yao)意(yi)(yi)義。 “在(zai)交(jiao)易(yi)中(zhong)(zhong)(zhong)(zhong),中(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)常常處于弱勢地(di)(di)位(wei)(wei),絕大(da)多數中(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)出于維(wei)系(xi)合(he)作(zuo)(zuo)關(guan)(guan)(guan)(guan)系(xi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)考(kao)慮,不愿意(yi)(yi)采取(qu)訴(su)(su)訟或者(zhe)仲裁等手段(duan)來解決拖欠(qian)(qian)(qian)問題(ti),維(wei)護自(zi)身合(he)法(fa)(fa)(fa)(fa)權(quan)(quan)益。”工業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)和(he)(he)信(xin)息(xi)(xi)化部(bu)(bu)(bu)產業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)政(zheng)策與法(fa)(fa)(fa)(fa)規(gui)(gui)(gui)司司長許科(ke)敏表示,《支(zhi)(zhi)付(fu)(fu)條(tiao)例(li)》對于懲(cheng)治(zhi)拖欠(qian)(qian)(qian)行(xing)(xing)(xing)為(wei)規(gui)(gui)(gui)定(ding)了(le)三方面(mian)措施(shi)。 一是建(jian)立(li)(li)支(zhi)(zhi)付(fu)(fu)信(xin)息(xi)(xi)披露(lu)制(zhi)(zhi)度。《支(zhi)(zhi)付(fu)(fu)條(tiao)例(li)》將信(xin)息(xi)(xi)披露(lu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)范圍限定(ding)為(wei)逾期尚未支(zhi)(zhi)付(fu)(fu)中(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)款(kuan)(kuan)項(xiang)(xiang)(xiang)(xiang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)合(he)同(tong)數量(liang)和(he)(he)金額等信(xin)息(xi)(xi)。 二是建(jian)立(li)(li)投訴(su)(su)處理(li)(li)(li)(li)和(he)(he)失信(xin)懲(cheng)戒制(zhi)(zhi)度。省級以(yi)上人(ren)民政(zheng)府(fu)負責(ze)(ze)中(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)管(guan)(guan)理(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)部(bu)(bu)(bu)門建(jian)立(li)(li)便利暢通的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)渠道(dao),受理(li)(li)(li)(li)拒絕或者(zhe)遲延(yan)支(zhi)(zhi)付(fu)(fu)中(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)款(kuan)(kuan)項(xiang)(xiang)(xiang)(xiang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)相(xiang)關(guan)(guan)(guan)(guan)投訴(su)(su),并及(ji)時作(zuo)(zuo)出相(xiang)應(ying)(ying)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)處理(li)(li)(li)(li)。對機(ji)關(guan)(guan)(guan)(guan)、事(shi)(shi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)單(dan)(dan)位(wei)(wei)和(he)(he)大(da)型(xing)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)拖欠(qian)(qian)(qian)中(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)款(kuan)(kuan)項(xiang)(xiang)(xiang)(xiang)情(qing)節(jie)嚴重的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de),受理(li)(li)(li)(li)投訴(su)(su)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)部(bu)(bu)(bu)門可以(yi)依(yi)法(fa)(fa)(fa)(fa)依(yi)規(gui)(gui)(gui)將失信(xin)信(xin)息(xi)(xi)納入全(quan)國(guo)信(xin)用(yong)信(xin)息(xi)(xi)共享平臺,依(yi)法(fa)(fa)(fa)(fa)實施(shi)失信(xin)懲(cheng)戒。 三是建(jian)立(li)(li)監督(du)評價機(ji)制(zhi)(zhi)。《支(zhi)(zhi)付(fu)(fu)條(tiao)例(li)》明(ming)確(que)有(you)關(guan)(guan)(guan)(guan)部(bu)(bu)(bu)門的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)管(guan)(guan)理(li)(li)(li)(li)職(zhi)責(ze)(ze),通過(guo)行(xing)(xing)(xing)政(zheng)手段(duan)督(du)促機(ji)關(guan)(guan)(guan)(guan)、事(shi)(shi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)單(dan)(dan)位(wei)(wei)和(he)(he)大(da)型(xing)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)及(ji)時付(fu)(fu)款(kuan)(kuan)。對遲延(yan)支(zhi)(zhi)付(fu)(fu)中(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)款(kuan)(kuan)項(xiang)(xiang)(xiang)(xiang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)機(ji)關(guan)(guan)(guan)(guan)、事(shi)(shi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)單(dan)(dan)位(wei)(wei),要(yao)求(qiu)有(you)關(guan)(guan)(guan)(guan)部(bu)(bu)(bu)門在(zai)其公(gong)(gong)務(wu)消費(fei)(fei)、辦公(gong)(gong)用(yong)房、經費(fei)(fei)安排等方面(mian)采取(qu)必要(yao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)限制(zhi)(zhi)措施(shi);審計(ji)機(ji)關(guan)(guan)(guan)(guan)在(zai)實施(shi)審計(ji)監督(du)時,依(yi)法(fa)(fa)(fa)(fa)對機(ji)關(guan)(guan)(guan)(guan)、事(shi)(shi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)單(dan)(dan)位(wei)(wei)和(he)(he)國(guo)有(you)大(da)型(xing)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)支(zhi)(zhi)付(fu)(fu)中(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)款(kuan)(kuan)項(xiang)(xiang)(xiang)(xiang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)情(qing)況進行(xing)(xing)(xing)審計(ji)。 “我們一方面(mian)充分考(kao)慮到中(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)弱勢地(di)(di)位(wei)(wei),為(wei)各方當(dang)事(shi)(shi)人(ren)在(zai)實質平等的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)基(ji)礎上開(kai)展交(jiao)易(yi)提(ti)供(gong)法(fa)(fa)(fa)(fa)治(zhi)保(bao)(bao)障。另(ling)一方面(mian),尊重市(shi)場主(zhu)(zhu)體的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)意(yi)(yi)思自(zi)治(zhi)和(he)(he)合(he)同(tong)自(zi)由,避免行(xing)(xing)(xing)政(zheng)手段(duan)不當(dang)干預經濟活動(dong)。”司法(fa)(fa)(fa)(fa)部(bu)(bu)(bu)立(li)(li)法(fa)(fa)(fa)(fa)二局局長劉(liu)長春(chun)介紹。 比如(ru)關(guan)(guan)(guan)(guan)于“付(fu)(fu)款(kuan)(kuan)期限”的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)規(gui)(gui)(gui)定(ding)。劉(liu)長春(chun)表示,考(kao)慮到商(shang)事(shi)(shi)活動(dong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)復(fu)(fu)雜性(xing),《支(zhi)(zhi)付(fu)(fu)條(tiao)例(li)》區分機(ji)關(guan)(guan)(guan)(guan)、事(shi)(shi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)單(dan)(dan)位(wei)(wei)和(he)(he)大(da)型(xing)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)這兩類不同(tong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)主(zhu)(zhu)體,對“付(fu)(fu)款(kuan)(kuan)期限”作(zuo)(zuo)了(le)差異(yi)化規(gui)(gui)(gui)定(ding)。對于機(ji)關(guan)(guan)(guan)(guan)、事(shi)(shi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)單(dan)(dan)位(wei)(wei)來說(shuo)(shuo),其從中(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)采購貨物、工程(cheng)、服務(wu),使用(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)是財政(zheng)資(zi)金,這要(yao)求(qiu)它們嚴格履約(yue)(yue)守信(xin),提(ti)高(gao)政(zheng)府(fu)公(gong)(gong)信(xin)力。對于大(da)型(xing)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)來說(shuo)(shuo),因為(wei)其為(wei)商(shang)事(shi)(shi)活動(dong)主(zhu)(zhu)體,可以(yi)遵照“行(xing)(xing)(xing)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)規(gui)(gui)(gui)范、交(jiao)易(yi)習慣”對大(da)型(xing)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)與中(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)付(fu)(fu)款(kuan)(kuan)期限的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)約(yue)(yue)定(ding)提(ti)供(gong)指導性(xing)規(gui)(gui)(gui)定(ding)。