外债登记实施细则(附英文)
国家外汇管理局
外债登记实施细则(附英文)
国家外汇管理局
（1989年11月10日国家外汇管理局发布）
第一条 为了贯彻执行《外债统计监测暂行规定》（以下简称《规定》），制定本细则。
第二条 外债系指直接从国外筹借并需以外国货币承担的具有契约性偿还义务的全部债务。具体内容包括：
（一）国际金融组织贷款：指国际货币基金组织、世界银行、亚洲开发银行、联合国农业发展基金会和其他国际性、地区性金融组织提供的贷款；
（二）外国政府贷款：指外国政府向我国提供的官方发展援助贷款；
（三）外国银行及非银行金融机构贷款：指境外银行、其他非银行金融机构及银团组织等提供的贷款；
（四）买方信贷：指发放出口信贷的外国银行向我国进口部门或银行提供的，用以购买出口国设备的贷款；
（五）外国企业贷款：指境外非金融机构提供的贷款；
（六）发行外币债券：指境内机构在境外资金市场上发行的，以外币表示券面金额的债券；
（七）国际金融租赁：指境外租赁机构向境内机构提供的融资性租赁；
（八）延期付款：指国外出口商向国内进口部门提供的，在进口货物入境三个月以后，进口企业才对外支付货款的融通；
（九）补偿贸易中直接以现汇偿还的债务：指补偿贸易合同规定以现汇偿还或经批准因故将商品偿还更改为现汇偿还的债务，包括用出口收汇补偿的债务。
（十）其他形式的外债，包括：
1．境内金融机构吸收的境外机构或私人的外币存款；
2．境内企业（包括外商投资企业）向境内外资或中外合资银行的借款等。此外，以下情况亦视为外债：
1．已在境外注册的机构以各种形式调入境内，需境内机构实际偿还的债务；
2．未在境外注册的驻外机构的对外债务；
3．外商投资企业以外方名义向外借款，所借款项用于企业股本以外的资金或设备投入，外方与企业间有合同或其他具有法律约束力的文件规定由该企业负责偿还的债务；
4．中方为外方债务出具担保，由中方实际履行偿还义务的债务；
5．外商独资企业对其母公司的债务。
第三条 国家外汇管理局及其分局为全国外债登记和管理部门（以下简称登记部门）。国家外汇管理局负责在北京的国务院各部委、公司以及银行和非银行金融机构总部的外债登记工作；各地外汇管理分局负责当地政府、金融机构和企事业单位以及中央驻地方单位、金融机构总部的外
债登记工作。
未在境外注册的驻外机构的对外借款，由派出机构所在地的外汇管理局负责登记。
第四条 外债登记分为逐笔登记和定期登记。
定期登记外债是指：国内银行和非银行金融机构借入的外债；财政部、经贸部、中国人民银行、农业部、中国银行分别负责的外国政府贷款和国际金融组织贷款。
逐笔登记外债是指：除定期登记以外的国内其他部门、企业（包括外商投资企业）借用的外债。
企事业单位委托金融机构的对外借款，由借款合同规定的债务人办理登记。
第五条 定期登记手续为：
（一）借款单位在第一笔借款合同签订后的十五天内，到所在地外汇管理部门办理登记手续，领取定期登记的《外债登记证》（以下简称《登记证》）。
（二）当新签借款契约或债务发生提款、偿还等变动情况时，借款单位应按月分别填写“外债签约情况表”和“外债变动反馈表”（以下简称反馈表），并于每月后五日内上报登记部门。
（三）借款单位需要开立现汇帐户时，应凭《登记证》和登记部门开出的开户批准书到指定开户行（以下简称开户行）办理开立外债专用现汇帐户（以下简称外债专户）手续，并于次日将回执寄送登记部门。
第六条 逐笔登记的手续为：
（一）借款单位在借款合同签约后十五天内，持借款合同副本和对外借款批件（外商投资企业不需批件），到登记部门办理外债登记手续，领取逐笔登记的《登记证》。
（二）在借款调入境内时，借款单位应凭汇款通知单和《登记证》到开户行开立外债专户，办理入帐手续。
（三）债务到期还本付息时，借款单位应持《登记证》和还本付息通知单，提前到登记部门领取还本付息核准件，凭核准件和《登记证》到开户行办理从外债专户汇出本息手续。
（四）在办理收付和开户手续后，借款单位应依据开户行开出的收付凭证填写“反馈表”，并于次日将“反馈表”、存款凭证影印件报送登记部门。
（五）借用非调入现汇而需从境内汇出借款本息的非调入形式债务的单位，应在债务实际发生后，填写“反馈表”，于次日将“反馈表”影印件寄送登记部门。在债务到期还本付息时，应凭登记部门的核准件到开户行开立“外债还本付息专用现汇帐户”（以下简称还本付息专户），办
理汇出本息手续。
（六）经国家外汇管理局或其分局批准，将借款存放境外的单位，应每月通过“反馈表”向原登记部门报送当月存款变动情况。
（七）境内机构向在华外资银行、中外合资银行借款，可以不另设帐户，但借款单位必须按有关规定履行登记和报送“反馈表”手续。
（八）在本地领取《登记证》的借款单位，如必须在异地银行办理开户、还本付息手续时，可先持本地登记部门开出的《登记证》到异地登记部门办理还本付息核准手续，异地开户行在办理手续三天后，将支付凭证的影印件报送原登记部门。
第七条 在《登记证》上记载的债务最后一次还本付息后，开户行应立即注销其“外债专户”和“还本付息专户”。借款单位应在十五天内向发证的登记部门缴销《登记证》。
第八条 开户行须具备下列条件：
（一）获准经营外汇业务的国内银行；
（二）能密切配合登记部门搞好外债监测工作。
国家外汇管理局及其分局按照业务需要指定开户行。
第九条 开户行应履行下列职责：
（一）监督帐户的使用。应保证：汇入“外债专户”、“还本付息专户”的外汇资金仅限于《登记证》上记载的款项；从其他帐户划入或存入的外汇资金仅限于支付借项目所需的设备、劳务、偿还本息以及经登记部门同意的其他用途。
（二）凭《登记证》和核准件办理债务的调入、偿还手续，并在办理手续后，按要求将收付凭证于次日报送登记部门。
（三）监督所有逐笔登记的外债在调入借款和还本付息时，都必须通过“外债专户”和“还本付息专户”办理。
第十条 违反本细则有下列行为之一的，所在地外汇管理局可根据情节轻重，对有关当事人处以最高不超过所涉及外债金额3％的等值人民币罚款：
（一）故意不办理或拖延办理外债登记手续的；
（二）拒绝向外汇管理局报送或隐瞒、虚报、两次以上迟报“反馈表”的；
（三）伪造、涂改《登记证》的；
（四）擅自开立或保留“外债专户”、“还本付息专户”和所借外债不经过“外债专户”、“还本付息专户”还本付息的，应对借款人和开户行双方进行罚款。
第十一条 本细则由国家外汇管理局负责解释。
第十二条 本细则自公布之日起施行。
(Promulgated by the State Administration of Exchange Control onNovember 10, 1989)
Whole document
RULES FOR THE IMPLEMENTATION OF REGISTRATION OF EXTERNAL DEBTS
(Promulgated by the State Administration of Exchange Control on November
10, 1989)
Article 1
These Rules are formulated in order to implement the Interim
Provisions for the Statistical Work and Supervision of External Debts
(hereinafter referred to as the Provisions).
Article 2
External debts refer to any liabilities resulting from borrowing
abroad for which contractual repayments in foreign currencies are
required. They include:
(1) Loans from international monetary institutions, namely, loans
from the International Monetary Fund, the World Bank, the Asian
Development Bank, the International Agriculture Development Fund and other
international or regional monetary institutions;
(2) Loans from foreign governments, namely, loans provided by foreign
governments in the form of official development assistance to China;
(3) Loans from foreign banks and non-bank financial institutions,
namely, loans from banks, non-bank financial institutions and syndicates
which operate outside China;
(4) Buyer's credit, namely, loans provided by foreign banks offering
export credit for Chinese importing departments or banks to buy equipment
from exporting countries;
(5) Foreign enterprise loans, namely, loans provided by foreign
enterprises that are not financial institutions;
(6) Issuance of foreign currency bonds, which refer to bonds with
denomination values in foreign currencies issued by domestic institutions
on money markets outside China;
(7) International monetary leasing, namely, leases of a fund-raising
nature provided by foreign leasing institutions for domestic institutions;
(8) Delay payment, which refers to a preferential term offered by
foreign exporters to domestic importing departments for the importers to
pay for the goods with a delay of 3 months after the goods have arrived in
China;
(9) Liabilities arising in compensation trade to be repaid directly in
cash, namely, liabilities to be repaid in cash as is stipulated in
compensation trade contracts or liabilities for which repayment is altered
to be in cash instead of in kind (goods) due to certain reason and with
approval, including liabilities to be repaid with export earnings in
foreign exchange.
(10) External debts in other forms, including:
① Foreign currency deposits in domestic monetary institutions by
institutions or individuals abroad;
② Loans obtained by domestic enterprises (including foreign
investment enterprises) from foreign or Chinese-foreign joint-venture
banks which operate in China. Apart from all these, also regarded as
external debts are the following:
① Liabilities transferred into China in various forms by externally
registered institutions, which are to be repaid by domestic institutions;
② External liabilities of Chinese institutions based abroad without
external registration;
③ Foreign loans borrowed by a foreign investment enterprise in the
name of the foreign side of the enterprise to be used as input in funds or
equipment outside the capital investment, which are to be repaid by the
enterprise as is required by a contract signed between the foreign side
and the enterprise or any other legal documents;
④ Liabilities of a foreign debtor for whom a Chinese side has
provided guarantee, and for which the repayment is to be actually made by
the Chinese side;
⑤ Liabilities owned by a wholly foreign-owned enterprise to its
parent company.
Article 3
The State Administration of Exchange Control and its branch offices
are the departments in charge of the registration and administration of
external debts in the country (hereinafter referred to as the registering
departments). The State Administration of Exchange Control takes charge of
the registration of external debts incurred by the ministries and
commissions under the State Council, corporations, banks and head offices
of non-bank financial institutions, which are all based in Beijing, and
its branch offices in localities take charge of the registration of
external debts incurred by local governments, monetary institutions, as
well as units of central departments and head offices of monetary
institutions based in localities.
External debts incurred by a Chinese institution based abroad without
external registration shall be registered by the administration of
exchange control of the locality where the externally based Chinese
institution's parent institution is situated.
Article 4
The registration of external debts is divided into case-by-case
registration and regular registration.
Regular registration applies to external debts incurred by domestic
banks and non-bank financial institutions, and loans offered by foreign
governments and international monetary institutions which fall
respectively under the administration of the Ministry of Foreign Economic
Relations and Trade, the People's Bank of China, the Ministry of
Agriculture and the Bank of China.
Case-by-case registration applies to external debts incurred by
domestic departments other than those governed by regular registration,
and by enterprises (including foreign investment enterprises).
External debts incurred by monetary institutions as entrusted by
enterprises and other institutions are to be registered with the debtors
stipulated in the borrowing contracts handling the procedures for
registration.
Article 5
The procedures for regular registration are as follows:
(1) A debtor unit shall, within 15 days after the first contract on
borrowing is signed, go through registration procedures at the local
administration of exchange control, and receive an External Debts
Registration Certificate (herein-after referred to as the Registration
Certificate) for regular registration.
(2) When new contracts on borrowing are signed or alterations such as
drawing and repayment occur in the debt, a debtor unit shall fill in
monthly a form of the Signing of Contract on External Debts and a Form of
Feedback on the Alterations of External Debts (hereinafter referred to as
the Form of Feedback) registering department within 5 days after the end
of the month.
(3) When a debtor unit needs to open a foreign exchange cash account
with a bank, the unit shall, by submitting the Registration Certificate
and a document approving the opening of the account from the registering
department, go through the necessary procedures for opening a special
foreign exchange cash account relating to external debts (hereinafter
referred to as a special account for external debts) as an appointed bank
with which such an account is opened (hereinafter referred to as the
account opening bank), and send the receipt by mail the following day to
the registering department.
Article 6
The procedures for case-by-case registration are as follows:
(1) The debtor unit shall, within 15 days after a contract on
borrowing is signed, go through the procedures for the registration of
external debts by submitting a duplicate copy of the contract and the
document of approval for the borrowing (such a document of approval is not
necessary for foreign investment enterprises) at the registering
department, and receive a Registration Certificate for case-by-case
registration.
(2) When the borrowed funds are transferred into Chinese territories,
the debtor unit shall, with the remittance instruction and the
Registration Certificate, open a special account for external debts at the
account-opening bank, and go through the procedures for entering the item
into the account.
(3) When due repayment of principal and payment of interest are to be
made, the debtor unit shall, by submitting the Registration Certificate
and the instruction on repaying the principal and paying the interest, get
a document approving the repayment of principal and payment of interest
from the registering department in advance, and go through necessary
procedures at the account-opening bank for the repayment of principal and
payment of interest to be remitted out of the special account for external
debts by submitting the document of approval and the Registration
Certificate to the bank.
(4) After receipts and disbursements are handled and the procedures
for opening an account are implemented, the debtor unit shall fill in the
Form of Feedback in accordance with the instruments of receipts and
disbursements issued by the account-opening bank, and file the following
day the Form of Feedback and a duplicate copy of the certificate of
deposit with the registering department.
(5) A unit incurring a debt in the form of not being transferred into
China, from which no cash in foreign exchange is moved in but for which
repayment of principal and payment of interest are to be remitted out of
China, shall, after the debt has occurred, fill in a Form of Feedback,
and send by mail the following day a duplicate copy of the Form of
Feedback to registering department. When due repayment of principle and
payment of interest are to be made, the debtor unit shall, with the
documents of endorsement by the registration department, go the opening
bank to open a Special Foreign Currency Account for Repayment of Principal
and Payment of Interest Relating to External Debts (herein-after referred
to as special account for the repayment of principal and payment of
interest) with the account-opening bank, and go through necessary
procedures for the remitting of the repayment of principal and payment of
interest.
(6) A unit which deposits the borrowed money outside of Chinese
territories with approval from the State Administration of Exchange
Control or its branch offices shall, through the Form of Feedback, report
to the original registering department on the alterations of the deposit
in each month.
(7) No other accounts are required to be opened when domestic
institutions borrow money from foreign or Chinese-foreign joint venture
banks operating in China, but the domestic institutions shall go through
the procedures for registration and submit the monthly Form of Feedback as
is required by relevant regulations.
(8) When it is necessary for a debtor unit which has received a
Registration Certificate in its own locality to go through the procedures
for opening an account and making repayment of principal and payment of
interest at a bank in another locality, the debtor unit shall, by
submitting the Registration Certificate issued by the registering
department in its own locality, go through the procedures for approving
the repayment of principal and payment of interest as the registering
department in the other locality shall, 3 days after the procedures are
handled, file the duplicate copies of disbursements with the original
registering department.
Article 7
After the last repayment of principal and payment of interest are made
for the debt recorded in the Registration Certificate, the account-opening
bank shall immediately cancel the Special Account for the Repayment of
Principal and Payment of Interest related to the Registration Certificate.
The debtor unit shall return the Registration Certificate within 15 days
to the registering department for cancellation.
Article 8
An account-opening bank shall meet the following requirements:
(1) It must be a domestic bank which has been approved to deal in
foreign exchange;
(2) It can cooperate closely with the registering department in the
supervision over external debts.
The State Administration of Exchange Control and its branch offices
shall appoint account-opening banks in line with the requirements of
business.
Article 9
An account-opening bank shall fulfil the following obligations:
(1) Supervising the use of the accounts. The bank shall ensure that
funds in foreign exchange remitted into the Special Account for External
Debts and the Special Account for the Repayment of Principal and Payment
of Interest are only the funds recorded in the Registration Certificate,
and that funds in foreign exchange deposited in the accounts or
transferred from other accounts can only be used to pay for the equipment
and labour service of the project related to the debt, for the repayment
of principal and payment of interest, or for other usage which has been
approved by the registering department;
(2) Handling the transferring in and repaying of the debts in line
with the Registration Certificate and the document of approval, and filing
the instruments of receipts and disbursements with the registering
department the following day after the procedures are handled;
(3) Supervising external debts under case-by-case registration to
ensure that the transferring in of the loans and the repayment of
principal and payment of interest all go through the Special Account for
External Debts and Special Account for the Repayment of Principal and
Payment of Interest.
Article 10
In the event of any one of the following acts of violating these
Rules, the local administration of exchange control may impose a fine in
RMB on the party concerned, with the amount equivalent to not more than 3
percent of the external debt involved:
(1) Intentionally not to go through or to put off the handling of
procedures for the registration of external debts;
(2) Refusing to submit, or making false registration in, or at least
twice delaying the submission of the Form of Feedback to the
administration of exchange control;
(3) Foreign or altering the Registration Certificate;
(4) The fine shall be imposed on both the debtor and the account for
External Debts or a Special Account for the Repayment of Principal and
Payment of Interest is opened or retained without permission, or when the
repayment of principal and payment of interest are not made out of the
Special Account for the Repayment of Principal and Payment of Interest.
Article 11
The right to interpret these Rules resides in the State Administration
of Exchange Control.
Article 12
These Rules shall go into effect on the day of their promulgation.
1989年11月10日
辽宁省实施《中华人民共和国人民防空法》办法
辽宁省人大常委会
辽宁省实施《中华人民共和国人民防空法》办法
辽宁省人大常委会
（1998年9月25日辽宁省第九届人民代表大会常务委员会第五次会议通过）
第一条 根据《中华人民共和国人民防空法》，结合我省实际，制定本办法。
第二条 我省行政区域内的一切组织和个人必须遵守本办法。
第三条 省、市、县（含县级市、区，下同）人民政府和同级军事机关领导本行政区域的人民防空工作。
县以上人民政府与同级军事机关组成的人民防空委员会，是本行政区域人民防空工作的议事协调机构。
县以上人民政府人民防空主管部门管理本行政区域的人民防空工作。计划、规划、城建、财政、土地管理等有关部门，在各自职责范围内负责有关的人民防空工作。
第四条 人民防空工程建设坚持平战结合的方针。鼓励、支持企业事业组织、社会团体和个人，通过多种途径投资进行人民防空工程建设。民用地下工程建设与公用人民防空工程建设相结合的，县以上人民政府应当予以支持和补偿。
第五条 城市防空袭方案和实施计划，由县以上人民政府人民防空主管部门组织编制，经本级人民政府审定后，报上一级人民政府批准。
编制防空袭方案涉及的各种资料数据，有关单位和个人应当无偿提供。
第六条 制定城市地下空间开发规划，应当考虑地下空间防护需要，并将人民防空工程建设规划纳入城市总体规划，与城市建设同步进行。
第七条 县以上人民政府和同级军事机关应当根据国家规定的城市防护类别和标准，实行分类防护。
重点防护的经济目标，由所在地县以上人民政府和同级军事机关报上一级人民政府和军事机关确定，实行分级管理。
县以上人民政府人民防空主管部门应当加强对重要经济目标人民防空建设的指导、监督和检查。新建、改建、扩建重要经济目标，必须符合国家规定的防空标准。
第八条 公用的人民防空工程建设地上部分用地，属于国有的由县以上人民政府依法划拨，并办理土地使用权属证明。
第九条 城市新建民用建筑，应当按照国家和省有关规定修建防空地下室。
防空地下室建设应当保证战时的使用效能和平时的开发利用。
第十条 建设单位在办理新建民用建筑计划、规划审批手续时，必须接受县以上人民政府人民防空主管部门对防空地下室建设的审查。
第十一条 有下列情形之一，不能按规定修建防空地下室的，经市人民政府人民防空主管部门批准可易地修建；易地修建防空地下室确有困难的，经省人民政府人民防空主管部门批准缴纳易地建设费，由县以上人民政府人民防空主管部门组织易地建设：
（一）采用桩基且桩基承台顶面埋置深度小于3米或者地下室空间净高低于防空地下室规定标准的新建10层以上的民用建筑；
（二）因建设地段房屋或地下管网密集，防空地下室不能施工或者难以采取技术措施保证施工安全的民用建筑；
（三）在建筑物下只能局部修建防空地下室达不到规定指标的民用建筑；
（四）建在暗河、流沙等地质条件很差地段的民用建筑。
易地建设费按国家和省的规定收取，纳入人民防空经费专户管理。
第十二条 市以上人民政府人民防空主管部门会同有关部门负责人民防空工程建设项目的设计审查、质量监督和竣工验收。
第十三条 严禁一切组织和个人的下列行为：
（一）擅自占用和堵塞人民防空工程出入口；
（二）向人民防空工程内部及其孔口附近排泄废水、废气和倾倒废弃物；
（三）擅自在人民防空工程范围内采石、伐木、取土、埋设各种管线和修建地面工程设施；
（四）在人民防空工程内存放易燃、易爆、剧毒、放射性和腐蚀性物品；
（五）擅自改造、拆除人民防空工程。
确需在人民防空工程范围内埋设管线和修建地面设施时，必须报市人民政府人民防空主管部门批准，并采取必要的防护措施；确需改造、拆除人民防空工程的，必须按项目审批权限报县以上人民政府人民防空主管部门批准，并由拆除单位按期补建或者按现行人民防空工程造价补偿。
第十四条 人民防空音响警报网建设所需的防空音响警报控制线，无线电移动指挥通信网中继线和寻呼警报网中继线，由邮电部门提供保障。
无线电管理机构对用于人民防空的无线电频率，按照有关规定减免频率占用费和其他有关费用。
用于人民防空和应急救援的车载机动电声警报的安装和使用手续，公安机关予以办理。
县以上人民政府人民防空主管部门在广播电台、电视台安装防空警报控制装置，利用广播电台、电视台播放防空警报，广播、电视部门应当予以保障。
第十五条 在人民防空警报建设规划区域内修建指定设置防空警报的10层以上建筑，警报设施基础和电源线路、控制终端及管理用房与该建筑同步建设。所需费用纳入建设项目概算，从人民防空建设经费中支出。
第十六条 县以上人民政府应当根据人民防空需要，组织有关部门建立群众防空组织。群众防空组织的组建方案，由县以上人民政府人民防空主管部门会同有关部门制订，报本级人民政府批准。
第十七条 省和市人民政府人民防空主管部门分别制定群众防空组织训练大纲和训练计划，对训练进行检查和考核。
第十八条 群众防空组织所需防核、防化和防生物武器等特种装备器材经费及集中脱产训练的生活补助费、办公费，由县以上人民政府人民防空主管部门承担。其他设备设施、器材和参训人员的工资、福利等由组建单位承担。
第十九条 县以上人民政府应当将人民防空教育纳入国防教育计划，并按照国家人民防空主管部门规定的教育内容，制定人民防空教育计划并组织实施。
将人民防空教育纳入中等以上学校教学内容。大学、高中和中等专业学校结合军训进行；城市初中以防核、防化和防生物武器教育为重点，列入教学计划，授课不少于国家规定的课时。
第二十条 人民防空经费由县以上人民政府和社会共同负担。
县以上人民政府应当根据人民防空事业发展情况，安排人民防空专项建设经费，列入同级财政预算。
本行政区域的国家机关、社会团体、企业事业单位以及其他社会组织，应当按照国家和省的规定负担人民防空费用。
人民防空经费实行专户存储、专款专用，任何单位和个人不得截留、挪用。
第二十一条 城市新建民用建筑，违反国家和省有关规定不修建防空地下室的，由县以上人民政府人民防空主管部门责令限期易地补建或缴纳易地建设费，并处一万元以上十万元以下罚款。
第二十二条 有下列行为之一的，由县以上人民政府人民防空主管部门责令限期改正，并处以罚款；造成损失的，应当依法赔偿：
（一）侵占人民防空工程或者拆除人民防空工程拒不补建，不足一百平方米的，对个人处一千元以上三千元以下罚款，对单位处一万元以上三万元以下罚款；一百平方米以上的，对个人处三千元以上五千元以下罚款，对单位处三万元以上五万元以下罚款；
（二）不按照国家规定的防护标准和质量标准修建人民防空工程的，对个人处三千元以上五千元以下罚款，对单位处三万元以上五万元以下罚款；
（三）违反国家规定，改变人民防空工程主体结构的、覆盖人民防空工程测量标志或者擅自在人民防空工程周围施工危害人民防空工程安全和使用效能的、向人民防空工程内排泄废水、废气或者倾倒废弃物的，对个人处一千元以上三千元以下罚款，对单位处一万元以上三万元以下罚款
；
（四）占用人民防空通信专用频率、使用与防空警报相同音响信号或者擅自拆除人民防空通信、警报设备设施以及阻挠安装人民防空通信警报设备设施拒不改正的，对个人处一千元以上五千元以下罚款，对单位处一万元以上五万元以下罚款。
第二十三条 截留或者挪用人民防空经费的，由有关主管部门依照法律、行政法规予以处罚；对有关责任人，由其所在单位或者行政监察机关追究行政责任；构成犯罪的，依法追究刑事责任。
第二十四条 实施行政处罚，应当按照《中华人民共和国行政处罚法》的有关规定执行。
第二十五条 人民防空主管部门的工作人员玩忽职守、滥用职权、徇私舞弊或者有其他违法、失职行为的，依法给予行政处分；构成犯罪的，依法追究刑事责任。
第二十六条 本办法自1999年1月1日起施行。
1998年9月25日
