1. Deductions shall not be frozen due to the special nature of deposits or accounts.
Such accounts or funds are owned by the state or used by the state for specific purposes, or in order to protect the interests of vulnerable groups, so laws, regulations or relevant regulations explicitly require that they should not be frozen or deducted.
1. The deposit reserves and reserves of financial institutions shall not be frozen or deducted.
Basis: Provisions of the Supreme People's Court on Several Issues Concerning the Execution of People's Courts (Trial) (Law Interpretation 1998 15).
Article 34: "If the person subjected to execution is a financial institution, the deposit reserve and reserve funds deposited in the People's Bank of China shall not be frozen or deducted."
2. Social insurance funds shall not be frozen or deducted.
Basis: Notice on Not Seizing, Freezing or Deducting Social Insurance Funds in the Trial and Execution of Civil Economic Disputes (Law No.2000 19)
"Local people's courts shall not seal up, freeze or deduct social insurance funds when trying and executing civil and economic disputes; Social insurance funds shall not be used to repay the debts of social insurance institutions and their subordinate enterprises. If the local people's court finds that it violates the above provisions, it shall promptly correct it according to law. "
3, the basic living security funds for laid-off workers of state-owned enterprises shall not be frozen or deducted.
Basis: Notice of the Supreme People's Court Municipality on Prohibiting Freezing and Allocating Basic Living Security Funds for Laid-off Workers of State-owned Enterprises (Law 1999228).
"The basic living security fund for laid-off workers of state-owned enterprises shall be raised by enterprises, society and finance, and the enterprise re-employment service center shall set up a special account for management, which shall be earmarked for ensuring the basic living of laid-off workers. With the nature of special funds, it cannot be used for other purposes and cannot be treated equally with other property of the enterprise. When trying and executing cases of economic disputes, local people's courts shall not treat the special funds deposited in the enterprise re-employment service center as enterprise property, and shall not freeze or allocate special funds to offset the debts of enterprises.
Local people's courts should clean up the cases of economic disputes that have been concluded and executed, and if they find violations of the above provisions, they should correct them in time according to law. "
4. Treasury funds shall not be frozen or deducted.
Basis: Reply of the People's Bank of China on Issues Concerning Inquiring, Freezing and Deducting Treasury Funds [Han Yin [1999] No.48].
"According to the Budget Law of the People's Republic of China and the Regulations on the State Treasury of People's Republic of China (PRC), the state treasury is responsible for handling the revenue and expenditure of state budget funds, and the control of state treasury funds at all levels belongs to the financial department of the government at the corresponding level. Unless otherwise provided by laws and administrative regulations, no department, unit or individual has the right to use or otherwise control the treasury funds that have been put into storage without the consent of the financial department of the government at the corresponding level. Therefore, the range of deposits inquired, frozen and deducted in the Notice on Inquiring, Freezing and Deducting Bank Deposits of Enterprises, Institutions and Organizations (Yinfa [1993] No.356) issued by the People's Bank of China, the Supreme People's Court, the Supreme People's Procuratorate and the Ministry of Public Security does not include state treasury funds. "
Note: The nature of funds is constantly changing. When the treasury funds are transferred to the relevant units or individuals through financial institutions, the nature of the funds is no longer treasury funds, but the funds of the relevant units or individuals.
Two, due to the particularity of funds, generally do not freeze the deduction.
The funds in such accounts generally do not belong to the assets of enterprises and institutions, but belong to a specific purpose or specific object. In this case, laws, administrative regulations or relevant regulations clearly stipulate that such funds shall not be frozen or deducted unless they are used for specific purposes.
1, "concentrated trade union funds households" shall not be frozen or deducted due to corporate liabilities.
Basis: Reply of the Supreme People's Court on whether industrial trade unions and grass-roots trade unions have the qualifications of enterprise legal persons and whether centralized trade union funds can be frozen (Fa Fu 19976).
"According to the provisions of the Trade Union Law, trade union funds include membership dues paid by trade union members, monthly funds allocated to trade unions by enterprises, institutions and organs that establish trade union organizations according to the proportion of 2% of the total wages of all employees, income paid by enterprises and institutions affiliated to trade unions and subsidies given by the people's government. Trade union funds should be allocated to local Federation of Trade Unions at all levels and the National Federation of Trade Unions on a monthly basis. Once the trade union funds are allocated, the ownership will be transferred. The "centralized account of trade union funds" listed independently in the bank has nothing to do with the operating funds of the enterprise, and is specially used for the concentration and distribution of trade union funds. Do not spend money or misappropriate or transfer funds in this account. Therefore, the people's court should not regard the trade union funds as the property of the enterprise where it is located, and should not freeze or allocate the trade union funds and the funds of the "centralized household of trade union funds" when the enterprise has debts. "
2. The travel agency quality deposit shall not be deducted for non-specific reasons.
Basis: Notice of the Supreme People's Court on Implementing the Quality Guarantee of Travel Agencies (No.20011).
"When the people's court executes a case involving a travel agency, if the travel agency has one of the following circumstances, and does not bear or is unable to bear the liability for compensation, it may execute the quality deposit of the travel agency:
(1) The travel agency fails to meet the service quality standards agreed in the contract due to its own fault, resulting in the loss of tourists' economic rights and interests;
(two) the service of the travel agency does not meet the national or industry standards, resulting in the loss of economic rights and interests of tourists;
(three) the loss of travel expenses paid in advance by tourists after the bankruptcy of travel agencies;
(4) Travel agencies recognized by effective legal documents such as judgments and rulings of people's courts harm the legitimate rights and interests of tourists.
In addition to the above circumstances, the travel agency quality deposit shall not be implemented. At the same time, when executing economic compensation cases involving travel agencies, administrative funds shall not be transferred from the administrative funds account of the tourism administrative department. "
3. Trust property shall not be frozen or deducted except for legal reasons.
Basis: People's Republic of China (PRC) Trust Law.
"Trust property shall not be enforced except in one of the following circumstances:
(1) Before the establishment of the trust, the creditors have enjoyed the priority right to compensation for the trust property and exercised this right according to law;
(2) The trustee handles the debts generated by the trust company, and the creditors demand to pay off the debts;
(3) Taxes payable by the trust property itself.
(4) Other circumstances prescribed by law.
The trustor, the trustee or the beneficiary shall have the right to raise an objection to the people's court if the trust property is enforced in violation of the provisions of the preceding paragraph. "
4. The property of a securities investment fund shall not be frozen or deducted except for its own debts.
Basis: People's Republic of China (PRC) Investment Fund Law.
"Debts not borne by the fund property itself shall not be enforced against the fund property."
Three, because the specific use of funds has been clear, and can only be frozen and not deducted.
Generally, such funds are the guarantee funds for specific financial businesses. Because banks and other financial institutions already enjoy priority rights, involving the steady operation of financial business, the relevant regulations are clear, so they can only be frozen, and generally cannot be deducted. Only when these funds lose their safe use can they be deducted from general deposits.
1. The opening of the letter of credit guarantees that the new freeze cannot be deducted.
Basis: Provisions of the Supreme People's Court on whether the People's Court can take measures to freeze or deduct the deposit for opening letters of credit (Fa Shi 19974).
(1) When trying or executing a case, the people's court may take measures to freeze the deposit for opening a letter of credit according to law, but it shall not deduct it. If the parties consider that a certain fund frozen or deducted by the people's court belongs to the deposit for opening a letter of credit, they shall provide relevant evidence to prove it. After examination, the people's court may handle it according to the following principles:
No deduction measures shall be taken for the deposit of the letter of credit; If the issuing bank has fulfilled its external payment obligations, the people's court shall immediately lift the freezing measures for the corresponding part of the deposit of the letter of credit upon the application of the bank; If the deposit provided by the applicant is foreign exchange and the parties prove that the documents provided by the beneficiary of the letter of credit conform to the terms of the letter of credit, the people's court shall immediately lift the freezing measures.
(2) If the bank refuses to pay the L/C because the L/C is invalid or expired, or because the documents are inconsistent, and the L/C is paid normally and there is still a surplus after deducting the corresponding amount from the L/C opening margin, that is, the margin in the L/C opening margin account has lost its deposit function, the people's court may take deduction measures according to law.
(3) The people's court shall severely deal with the units and individuals that provide false evidence to prove that they are issuing bonds to avoid debts.
2. The deposit of bank acceptance bills can be frozen and cannot be deducted.
Basis: Notice of the People's Bank of the Supreme People's Court and China on Regulating the Execution of People's Courts and the Assistance of Financial Institutions in Execution (Fa Fa Fa 20002 1).
"The people's court may take measures to freeze the deposits of bank acceptance bills according to law, but it shall not deduct them. If a financial institution has accepted a bill of exchange or made external payment, the people's court shall, upon the application of the financial institution, lift the freezing measures for the corresponding part of the deposit for bank acceptance of a bill of exchange. When the bank acceptance bill deposit has lost its deposit function, the people's court may take deduction measures according to law. "
3. The securities trading margin shall not be frozen or deducted, except for the loss of the margin function.
Basis: Notice on Freezing and Allocating Funds for Securities of Futures Exchange or Settlement Account of Securities Registration and Settlement Institution or Futures Brokerage Institution (Fa Fa Fa No. 199727)
Article 4 "Trading margin refers to the funds deposited by securities institutions with the stock exchange to prevent trading risks, which are specially stored by the stock exchange, and the people's court may not freeze or allocate trading margin. However, in the case that the fund loses its margin function, the people's court may freeze the allocation according to law. "
4. Credit card accounts should not be frozen or deducted.
Basis: Reply of the People's Bank of China on Relevant Issues Concerning Financial Institutions' Assistance in Freezing and Deducting Credit Card Accounts (Yin Ban Han [1996] No.30).
Credit card accounts are different from other deposit accounts. Freezing or deducting credit card accounts cannot immediately stop cardholders from using credit cards for illegal and criminal activities or consumption activities, but it will cause banks to advance funds. Therefore, it is not appropriate to take compulsory measures such as freezing and deducting credit card accounts.
Note: Overpayments in credit cards that exceed the amount owed should be in the nature of deposits, and it is generally believed that such funds can be frozen and deducted.
Five, the court has accepted the bankruptcy application of enterprise deposits shall not be frozen or deducted.
Basis: Bankruptcy Law of People's Republic of China (PRC).
After accepting the bankruptcy application, the people's court shall lift the preservation measures for the debtor's property and suspend the execution procedure.