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Provisions for Drug Advertisement Examination

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Provisions for Drug Advertisement Examination

State Food and Drug Administration,State Administration for Industry and Commerceof the People’s Republic of China


Provisions for Drug Advertisement Examination



(SFDA Decree No. 27)

The Provisions for Drug Advertisement Examination, adopted by the State Food and Drug Administration and the State Administration for Industry and Commerce of the People’s Republic of China, is now issued in the decree sequence number of the State Food and Drug Administration. The Provisions shall go into effect as of the date of May 1, 2007.



Shao Mingli
Commissioner
State Food and Drug Administration

Zhou Bohua
Minister
State Administration for Industry and Commerceof the People’s Republic of China

March 13, 2007





Provisions for Drug Advertisement Examination


Article 1 The Provisions are formulated for the purposes of strengthening regulation on drug advertisements and ensuring the authenticity and legality of drug advertisements in accordance with the Advertisement Law of the People’s Republic of China (hereinafter referred to as Advertisement Law), the Drug Administration Law of the People's Republic of China (hereinafter referred to as Drug Administration Law), the Regulations for the Implementation of Drug Administration Law of the People's Republic of China (hereinafter referred to as Regulations for the Implementation of Drug Administration Law) and other regulations related to supervision on advertisements and drugs.

Article 2 A drug advertisement refers to any advertisement published through various media or forms containing drug name, indications (functions) or other relevant contents, and shall be examined and approved in accordance with the Provisions.

Where only the names of non-prescription drugs (including adopted names and trade names) are publicized or only the names of prescription drugs (including adopted names and trade names) are publicized in professional medical or pharmaceutical journals, the examination is not required.

Article 3 The drug advertisement applied for examination shall be approved provided that it conforms to the following laws, regulations and related provisions:
(1) Advertisement Law;
(2) Drug Administration Law;
(3) Regulations for Implementation of Drug Administration Law;
(4) Criteria for Examining and Publishing Drug Advertisement;
(5) Other provisions of the State on advertisement regulation.

Article 4 The drug regulatory departments of the provinces, autonomous regions or municipalities directly under the Central Government are the drug advertisement examination authorities responsible for examining drug advertisements within their administrative regions. The administrative departments for industry and commerce at or above the county level are supervision and control authorities for drug advertisements.

Article 5 The State Food and Drug Administration shall guide and supervise the examination conducted by drug advertisement examination authorities and punish, in accordance with law, the examination authorities that have violated the Provisions.

Article 6 An applicant for a drug advertisement approval number must be an eligible drug manufacturer or distributor. Where the applicant is a drug distributor, the consent of the drug manufacturer is required.

An applicant may entrust an agent with the application for a drug advertisement approval number.

Article 7 An application for a drug advertisement approval number shall be submitted to the drug advertisement examination authority in the place where the drug manufacturer is located.

An application for an import drug advertisement approval number shall be submitted to the drug advertisement examination authority in the place where the agent of the import drug is located.

Article 8 Where a drug manufacturer or distributor applies for a drug advertisement approval number, it shall submit an Application Form for Drug Advertisement (Appendix 1) with sample manuscript (sample film or sample record) of which the content is consistent with that to be published attached, and an electronic document of drug advertisement application. It shall also submit the following proof documents that are authentic, legal and valid:
(1) Copy of the Business License of the applicant;
(2) Copy of the Drug Manufacturing Certificate or the Drug Supply Certificate of the applicant;
(3) Where the applicant is a drug distributor, the original document proving that the drug manufacturer authorizes the drug distributor to be the applicant shall be submitted;
(4) Where an agent submits an application for a drug advertisement approval number on behalf of the applicant, an original authorization letter given by the applicant to the agent, a copy of business license of the agent and other documents proving the subject’s qualifications shall be submitted;
(5) Copies of the drug approval document (including Import Drug License or Pharmaceutical Product License), copy of approved insert sheet, and label and insert sheet used in practice;
(6) For non-prescription drug advertisement, a copy of registration certificate of non-prescription drug examination or copies of relevant certificates is required;
(7) Where an applicant applies for an import drug advertisement approval number, copies of qualification certificates of the agent of the import drug shall be submitted;
(8) Where the trade name, registered trademark and patent of the drug are involved in an advertisement, copies of the valid certificates and other relevant documents proving the authenticity of the advertisement shall be submitted.

The copy of any approval document prescribed in this Article shall be sealed by the document holder.

Article 9 An advertisement application by an enterprise for a drug shall not be accepted by the drug advertisement examination authorities under any of the following circumstances:
(1) Any of the circumstances under which the application shall be rejected as prescribed in Article 20, Article 22 and Article 23 of the Provisions;
(2) An administrative procedure to withdraw a drug advertisement approval number is in process.

Article 10 After receiving an application for drug advertisement approval number, where the dossier is complete and in conformity with statutory requirements, the drug advertisement examination authority shall issue an Acceptance Notice of Drug Advertisement; where the dossier is incomplete or not conforming to the statutory requirements, one notification on all the content to be supplemented or corrected shall be given to the applicant on the spot or within five working days; if the notification to the applicant is not issued within the timeline, the application is deemed as being accepted upon the date when the dossier is received.

Article 11 Within ten working days upon accepting an application, the drug advertisement examination authority shall check the authenticity, legality and validity of the documents submitted by the applicant, and shall examine the advertisement content in accordance with law. For the drug advertisement in conformity with statutory requirements, a drug advertisement approval number shall be issued; for those not in conformity with statutory requirements, the authority shall make a decision of not issuing a drug advertisement approval number and notify the applicant of the decision with reasons in written form and the applicant’s right to apply for administrative reconsideration or to bring an administrative suit by law.

For approved drug advertisement, the drug advertisement examination authority shall report to the State Food and Drug Administration for records and send the approved Application Form for Drug Advertisement to the authority responsible for advertisement supervision and control at the same level for records. Where there is any problem in the drug advertisement reported to the State Food and Drug Administration for records, the State Food and Drug Administration shall instruct the drug advertisement examination authority to correct it.

The drug regulatory departments shall announce the approved drug advertisement timely.

Article 12 Where a drug advertisement is to be published in the province, autonomous region or municipality directly under the Central Government other than the place where the drug manufacturer and the agent of the import drug are located (hereinafter referred to as “non-local drug advertisement”), it shall, before being published, be submitted for records to the drug advertisement examination authority in the place where the advertisement is to be published.

Article 13 The following materials for non-local drug advertisement shall be submitted for record:
(1) Copy of the Application Form for Drug Advertisement;
(2) Copy of the approved drug insert sheet;
(3) For television or audio broadcast advertisement, it is required to submit the audio tape, compact disc or other medium carrier on which the content is consistent with the approved content.

The copy of any document prescribed in this Article shall be sealed by the document holder.

Article 14 For application for putting non-local drug advertisement on record in accordance with Articles 12 and Article 13 of the Provisions, the drug advertisement examination authority shall, within five working days after accepting the application, put such drug advertisement on record, endorse the word “recorded” on the Application Form for Drug Advertisement, affix the seal specific for drug advertisement examination and send the form to the supervision and control authorities for advertisements at the same level for future reference.

Where the drug advertisement examination authority of a place where a drug advertisement is to be put on record finds that the drug advertisement is not conformed with the relevant provisions, it shall fill in the Opinion on the Record of Drug Advertisement Examination (Appendix 2), submit it to the original drug advertisement examination authority for check, and copy it to the State Food and Drug Administration.

Within five working days upon receiving the Opinion on the Record of Drug Advertisement Examination, the original drug advertisement examination authority shall give its opinions to the drug advertisement examination authority of the place where the drug advertisement is to be put on record. Where no consensus is achieved between the original drug advertisement examination authority and the drug advertisement examination authority of the place where a drug advertisement is to be put on record, the case may be submitted to the State Food and Drug Administration that shall make a final judgment.

Article 15 The valid term of a drug advertisement approval number is one year. It shall become invalid upon expiration.

Article 16 The content of an approved drug advertisement is not allowed to be changed when being published. Where any change to the drug advertisement is needed, a new drug advertisement approval number shall be obtained.

Article 17 Where an advertisement applicant publishes a drug advertisement by itself, it shall keep the original Application Form for Drug Advertisement for two years for future check.

Where an advertisement publisher or advertising operator is authorized by the applicant to publish a drug advertisement, it shall check the original Application Form for Drug Advertisement, publish the advertisement in accordance with the approved content and keep a copy of the Applicant Form for Drug Advertisement for two years for future check.

Article 18 Where there is any of the following circumstances for an approved drug advertisement, the original drug advertisement examination authority shall issue a Notice of Drug Advertisement Re-examination (Appendix 3) and conduct the re-examination. The drug advertisement may continue to be published during the re-examination.

(1) The State Food and Drug Administration finds that the content of the drug advertisement approved by the drug advertisement examination authority is not in conformity with the provisions;
(2) A supervision and control authority for advertisement at or above provincial level makes a re-examination proposal;
(3) Other circumstances where a re-examination is required by a drug advertisement examination authority.

After re-examination, where the drug advertisement is not in conformity to the statutory requirements, the Application Form for Drug Advertisement shall be taken back and the original drug advertisement approval number shall become invalid.

Article 19 Drug advertisement examination authorities shall cancel the drug advertisement approval number in any of the following circumstances:
(1) Where a Drug Manufacturing Certificate or the Drug Supply Certificate is revoked;
(2) Where a drug approval document is withdrawn or cancelled;
(3) Where the State Food and Drug Administration or the drug regulatory department of the province, autonomous region or municipality directly under the Central Government instructs to stop the production, sales and use of the drug.

Article 20 For any alteration to the approved content of a drug advertisement for false propaganda, the drug regulatory departments shall instruct to stop the publication of the advertisement immediately, revoke the drug advertisement approval number, and shall not accept any application for advertisement of the drug within one year.

Article 21 Where any illegal advertisement in which the scope of indications (functions) of the drug is expanded without authorization, the therapeutic effectiveness is exaggerated extremely, or which seriously cheats or misleads the customers, is found, the drug regulatory department at or above the provincial level shall take mandatory administrative measures to suspend the sales of the drug within their administrative area and order the enterprise that illegally publishes the drug advertisement to issue a correction notice in relevant local media.

After the enterprise that illegally publishes the drug advertisement issues a correction notice as required, the drug regulatory department at or above the provincial level shall make a decision on lifting the mandatory administrative measures within 15 working days; where it is necessary to test the drug, the drug regulatory departments shall determine whether to lift the mandatory administrative measures within 15 days as from the day when the test report is issued.

Article 22 Where a drug advertisement application providing false materials is found by the drug advertisement examination authority during the examination, no further application of the enterprise in respect of the advertisement of the drug shall be accepted within one year.

Article 23 Where a drug advertisement with an approval number is found by the drug advertisement examination authority to have provided false materials, such drug advertisement approval number shall be revoked and no further application from the enterprise in respect of the advertisement of the drug shall be accepted within three years.

Article 24 Any drug advertisement, of which the approval number is taken back, cancelled or revoked in accordance with Article 18, Article 19, Article 20 and Article 23 of the Provisions, shall be discontinued for publication immediately; non-local drug advertisement examination authorities shall stop filing the record of the advertisement of the enterprise with the drug advertisement approval number.

Where a drug advertisement examination authority takes back, cancels or withdraws a drug advertisement approval number in accordance with Article 18, Article 19, Article 20 and Article 23 of the Provisions, it shall notify the supervision and control authority for advertisements at the same level within five working days from the day when the administrative decision on the matter is made; the supervision and control authority for advertisements shall handle it in accordance with law.

Article 25 Where a non-local drug advertisement is found not put on record in the drug advertisement examination authority of the place where it is published, the authority shall instruct to file its record within a time limit. If the record is not filed within the time limit, the drug advertisement in the above-mentioned place shall be suspended.

Article 26 The drug regulatory department at or above the county level shall monitor and check the publishing of drug advertisement that has been examined and approved. For any illegal drug advertisements, drug regulatory departments at all levels shall fill in the Notice on the Transfer of Illegal Drug Advertisement (Appendix 4) and transfer it to an supervision and control authority for advertisements at the same level together with such materials as samples of illegal drug advertisement; where the content of approved non-local drug advertisement is altered without permission, the drug advertisement examination authority of the place where the advertisement is published shall advise the original drug advertisement examination authority to revoke its approval number in accordance with Article 92 of the Drug Administration Law and Article 20 of the Provisions.

Article 27 Where an illegal drug advertisement is published and the circumstances are serious, the drug regulatory department of province, autonomous region or municipality directly under the Central Government shall announce the matter to the public and timely report it to the State Food and Drug Administration. The State Food and Drug Administration shall summarize and release the collected information periodically.

Where any false or illegal drug advertisement is published and the circumstances are serious, it shall be announced to the public jointly by the State Administration for Industry and Commerce and the State Food and Drug Administration if necessary.

Article 28 For any drug advertisement published without approval, or the contents published inconsistent with the approved ones, the supervision and control authority for advertisements shall impose a punishment in accordance with Article 43 of the Advertisement Law; where it constitutes false advertisement or misleading propaganda, the supervision and control authorities for advertisements shall impose a punishment in accordance with Article 37 of the Advertisement Law and Article 24 of Anti-Unfair Competitions Law.

In the process of investigation of an illegal drug advertisement, where there is a need to affirm any drug technical information, the supervision and control authority for advertisements shall notify the drug regulatory department at or above the provincial level. The drug regulatory department at or above the provincial level shall give the affirmation result to the supervision and control authorities for advertisements within ten working days after receiving the notification.

Article 29 The staff members that examine and supervise drug advertisements shall be trained in such laws and regulations as the Advertisement Law and the Drug Administration Law. Where the staff members in drug advertisement examination department or in supervision and control authority for drug advertisements neglect their duty, abuse their power, or practice favoritism and commit irregularities, they shall be given an administrative sanction in accordance with law. If a crime is constituted, they shall be investigated for their criminal liabilities in accordance with law.

Article 30 A drug advertisement approval number shall be “X Yao Guang Shen (Shi) No. 0000000000", “X Yao Guang Shen (Sheng) No. 0000000000", “X Yao Guang Shen (Wen) No. 0000000000". “X” is the abbreviation for a province, autonomous region or municipality directly under the Central Government. “0000000000” is a number with ten digits, in which the first six represent year and month of the examination, and the last four represent advertisement approval sequence number. “Shi”, “Sheng” or “Wen” represents certain classification code used in advertising media.

Article 31 These Provisions shall come into force as of May 1, 2007. The Provisions for Drug Advertisement Examination issued by the State Administration for Industry and Commerce and the Ministry of Health (Decree of State Administration for Industry and Commerce No. 25) on March 22, 1995 shall be annulled therefrom.


关于国营工业企业交纳印花税、土地使用税有关会计处理的通知

财政部


关于国营工业企业交纳印花税、土地使用税有关会计处理的通知
财政部



根据国务院1988年8月6日发布的《中华人民共和国印花税暂行条例》、1988年9月27日发布的《中华人民共和国城镇土地使用税暂行条例》和我部1988年9月30日发布的《关于国营企业交纳印花税有关财务处理的通知》、1988年10月18日发布的《关于国营
企业交纳土地使用税有关财务处理问题的通知》的规定,现对国营工业企业交纳印花税、土地使用税有关会计处理规定如下:
一、企业购买印花税票,借(增)记“企业管理费”科目,贷(减)记“银行存款”等科目。应纳税额较大或贴花次数频繁的企业,经税务机关批准,采取以缴款书代替贴花或者按期汇总缴纳办法的,应于交纳税款时,借(增)记“企业管理费”科目,贷(减)记“银行存款”科目。
企业应根据需要购买印花税票,如一次购买印花税票或一次交纳税额较大的,可以通过“待摊税金”科目,根据使用情况和合理负担的原则分摊到当月和以后各月企业管理费中。
企业购买的印花税票应妥善保管并单独设置“印花税票”备查科目,核算其购买、使用及储存数额。
二、企业应在“451应交税金”科目下增加“应交土地使用税”明细科目,用以核算企业按规定应交纳的土地使用税。
月份终了,企业按规定计算出当月应负担的土地使用税,借(增)记“企业管理费”科目,贷(增)记“应交税金--应交土地使用税”科目。企业交纳的土地使用税,借(减)记“应交税金”科目,贷(减)记“银行存款”等科目。
三、企业应在会工01-1表“应上交及应弥补款项情况表”76行项下增设“20、土地使用税”,并设置“年初未交数”(77行)、“应交数”(78行)、“已交数”(79行)和“月末未交数”(80行)四个项目。在会工14表“车间经费及企业管理费明细表”52行“
车船使用税”项下增设“印花税”(52-1行)和“土地使用税”(52-2行)两个项目。
国营工业以外的其他国营企业,可比照上述规定进行处理。



1988年11月24日

关于印发《怀化市城市建筑垃圾管理办法》的通知

湖南省怀化市人民政府


关于印发《怀化市城市建筑垃圾管理办法》的通知



鹤城区人民政府,市直机关各单位:

《怀化市城市建筑垃圾管理办法》已经市人民政府同意,现印发给你们,请认真遵照执行。





二OO八年一月二十九日



怀化市城市建筑垃圾管理办法

第一条 为了加强城市建筑垃圾管理,维护城市市容和环境卫生,根据国务院《城市市容和环境卫生管理条例》、《湖南省实施〈城市市容和环境卫生管理条例〉办法》、建设部《城市建筑垃圾管理规定》,结合我市实际,制定本办法。

第二条 本办法适用于市本级城市规划区建筑垃圾的倾倒、运输、中转、回填、消纳和利用等处置活动。

第三条 本办法所称的建筑垃圾是指居民装饰装修房屋和建设单位、施工单位新建、改造、扩建和拆除各类建筑物、构筑物、管网及其它建设项目在建设过程中产生的弃土、弃料及其它废弃物。

建筑垃圾倾倒由政府统一规划消纳场所,建筑垃圾消纳场所包括建筑垃圾专用消纳场和建筑垃圾临时消纳场地。

建筑垃圾专用消纳场是指由市人民政府统一规划、建筑和管理的,用于消纳建筑垃圾的场所。

建筑垃圾临时消纳场地是指经公用事业主管部门批准临时受纳建筑垃圾的建设工地、规划开发用地及其它需要回填建筑垃圾的水塘、基坑洼地等场地。

第四条 市公用事业管理局负责本市规划区域内建筑垃圾的管理、监督和指导工作,主要职责:

(一)拟制建筑垃圾的处置规划并纳入全市市容环境卫生专业规划;

(二)负责建筑垃圾的处置许可;

(三)研究建筑垃圾无害化处理及综合利用;

(四)指导、协调、监督、检查市建筑垃圾管理机构对建筑垃圾处置的日常管理工作。

市渣土管理办公室具体负责建筑垃圾的日常管理工作,主要职责是:

(一)制定建筑垃圾处置计划,合理安排各类建设工程需要回填的建筑垃圾;

(二)统一管理和调剂建筑垃圾消纳场所;

(三)监督建筑垃圾倾倒、运输、中转、回填、消纳、利用等处置活动。

第五条 建设管理部门按照行业标准,将建筑工地施工及渣土运输过程中环境卫生的管理纳入施工单位的文明施工目标管理。

(一)负责对城区所有建筑工地围墙内的封闭式施工、安全施工、材料有序堆放、施工场地环境卫生、拆房施工的粉尘进行监管。

(二)负责对城区所有建筑工地进出口硬化、设置沉泥沙池和具备冲洗施工车辆的胶管、高压水枪等临时环卫设施,安排作业人员洗净车体,净车出场等方面进行监管。

第六条 交警、交通部门协助做好建筑垃圾运输车辆的管理工作。禁止无牌无照车辆及报废车辆从事建筑垃圾运营。

规划、国土、环保、公安、城市管理行政执法等部门按照各自职责,协助做好建筑垃圾的管理工作。

城区所有建筑工地开工前,必须与市公用事业管理局、建筑局等单位签订建筑工地文明施工责任书。

第七条 产生建筑垃圾的施工单位和个人,应当履行处置建筑垃圾的义务。

建筑垃圾处置实行收费制度,收费标准按物价部门核定的标准执行。

第八条 申请处置建筑垃圾的,应当向市公用事业管理局申请办理《怀化市建筑垃圾处置许可证》并提交下列材料:

(一)市公用事业管理局统一格式的书面申请书;

(二)建筑工程规划许可证附件、附图及工程预算书;

(三)工程图纸;

(四)与符合建筑垃圾运输条件和资质要求的运输单位签订的运输合同;

(五)参与营运车辆的相关资料;

(六)选择倾倒建筑垃圾的消纳场所的名称。

市公用事业管理局接到申请后,应当在20个工作日内作出是否许可的决定。予以许可的,颁发《怀化市建筑垃圾处置许可证》;不予许可的,应当书面告知当事人,并说明理由。

第九条 建筑垃圾处置许可证应当载明以下事项:

(一)建设单位、施工单位的名称、住所、法定代表人;

(二)运输单位名称、住所、法定代表人;

(三)建筑垃圾的种类、数量;

(四)运输车辆类型的核定载重量、机动车号牌;

(五)建筑垃圾产生地点及倾倒建筑垃圾的地点;

(六)许可证的有效期限。

第十条 市公用事业管理局在颁发《怀化市建筑垃圾处置许可证》的同时,应根据实际参运车辆的数量配发相应的《建筑垃圾准运证》并实行一车一证。

第十一条 运输建筑垃圾的单位向市公用事业管理局申请办理《建筑垃圾准运证》应具备下列条件:

(一)承运建筑垃圾的单位应当符合规定的资质条件;

(二)承运车辆应有行驶证;

(三)承运车辆应有道路运输证;

(四)运输车辆具备全密闭运输机械装置或密闭苫盖装置、安装行驶及装卸记录仪和相应的建筑垃圾分类运输设备;

(五)法律法规规定的其他条件。

第十二条 施工单位不得将建筑垃圾交给个人或者未经许可的运输单位清理、运输。

第十三条 工程车运载的泥土、沙石等物料必须低于车箱板的高度,不得沿途撒落。

第十四条 任何单位和个人不得擅自设置建筑垃圾临时消纳场。需要受纳建筑垃圾回填基坑、洼地及其它场地的单位和个人,应当向市公用事业管理局提出申请,经审核批准后方可受纳建筑垃圾。

第十五条 建筑垃圾必须倾倒到建筑垃圾专用消纳场所或临时消纳场地。

禁止在城区主次干道、背街小巷、城乡结合部、河道、生活垃圾堆放场地以及其它非指定场地倾倒、抛撒或堆放建筑垃圾。

第十六条 被许可人不得超出许可范围承运建筑垃圾,需要变更《怀化市建筑垃圾处置许可证》、《建筑垃圾准运证》内容的,应向市公用事业管理局提出申请,办理许可变更登记手续。

第十七条 禁止涂改、倒卖、出租、出借或以其他形式非法转让城市建筑垃圾运输处置的相关许可文件。

第十八条 任何单位和个人不得将建筑垃圾混入生活垃圾,不得将危险废弃物混入建筑垃圾。

第十九条 建筑工程完工后,施工单位应当及时清运施工过程中产生的建筑垃圾,防止污染环境。

第二十条 承担建筑垃圾运输的单位在运输建筑垃圾时,应当按照核定的时间、路线、地点运输和倾倒建筑垃圾,城市中心城区5:00~19:00禁止运输建筑垃圾;特殊情况由市公用事业管理局根据城区管理和建设需要批准后实施。

第二十一条 违反本办法规定,由市城市管理行政执法局委托市公用事业管理局按照建设部《城市建筑垃圾管理规定》进行处罚。

第二十二条 城区砂砾石、灰浆、散煤、煤渣等物料的运输参照此办法执行。

第二十三条 本办法自2008年3月1日起实施。