Inquiring, freezing and deducting bank deposits by judicial administrative organs (hereinafter referred to as "freezing and deducting") is a phenomenon that regulators and financial institutions, including the People's Bank of China, often encounter in their work. Because many laws, regulations and normative documents in different historical periods have made corresponding provisions and many adjustments on this issue, there are also conflicts between them. Due to different understandings of authority, effectiveness or procedures, disputes often occur between executive agencies and financial institutions, and even conflicts arise due to intensified contradictions, and judicial coercive measures such as detention and fines are taken. The Commercial Bank Law, which came into effect on July 1995 1, is a milestone in solving this problem. It fundamentally defines this issue in the form of law, ending the situation that many evidences were invalid because of the lack of authority, which further led to the loss of the original investigation and freezing power of some judicial or administrative organs. \x0d\ Units with the right to inquire: public security, procuratorate, court, security organ, supervision, military security department, prison security department, customs, taxation, auditing and CSRC. Units with freezing power: public security, procuratorate, court, security organ, military security department, prison security department, customs and taxation. Units with the right to deduct: courts, customs and taxation. \x0d\ (1) Department with complete power to inquire, freeze and deduct deposits \x0d\ 1. People's court. The basic legal basis for public prosecution, legal investigation, freezing and deduction is the Civil Procedure Law and the Criminal Procedure Law. Article 22 1 of the Civil Procedure Law stipulates that "if the person subjected to execution fails to perform the obligations specified in the legal documents according to the execution notice, the people's court has the right to inquire about the deposit of the person subjected to execution, credit cooperatives and other units with savings business, and has the right to freeze and deduct the deposit of the person subjected to execution. Here, what the people's court has obtained is the enforcement measures taken to ensure the effective legal documents to be fulfilled without the initiative of the obligor. The legal documents here include judgments made by the people's courts through trial procedures and effective legal documents of administrative organs without executive power. \x0d\2。 Tax department. Relevant laws and regulations clearly stipulate this. Article 54 of the Law on the Administration of Tax Collection (implemented on May/October/October, 2000) stipulates: "The tax authorities have the right to? Inquire about the deposit accounts of taxpayers and withholding agents engaged in production and business operations in banks or other financial institutions. ? You can check the savings account of the suspect. "Based on this, the tax authorities can inquire about the deposits of units and individuals; Article 38 stipulates: "? Notify the taxpayer's bank or other financial institution in writing to freeze the taxpayer's deposit equivalent to the taxable amount. The tax authorities may notify taxpayers' banks or other financial institutions in writing to withhold taxes from their frozen deposits. "On this basis, the tax authorities may freeze or deduct deposits. \x0d\3。 Customs. Item 5 of Article 6 of the Customs Law (revised and implemented on July 8, 2000) stipulates: "? You can inquire about the deposits and remittances of suspected units and personnel in financial institutions and postal enterprises. "In this way, the law gives the customs the power to inquire about deposits. Article 6 1 stipulates: "The customs may notify the taxpayer's bank or other financial institution in writing to suspend the payment of the taxpayer's deposit equivalent to the tax payable; The customs may notify the taxpayer's bank or other financial institution in writing to withhold tax from the deposit that it has suspended payment. "This provision clearly gives the customs the power to deduct the deposit. Regarding whether the customs can freeze the deposit, the term "suspending the payment of the deposit" is equivalent to freezing the deposit. Therefore, it can be considered that the customs also has the power to freeze deposits. In addition, article 14 of the regulations on customs inspection (19971October 3) stipulates: "customs? You can inquire about the deposit account of the audited entity in commercial banks or other units. "According to the provisions of the Commercial Bank Law, inquiring about enterprise deposits can be stipulated by administrative regulations. As an administrative regulation, Customs Inspection Regulations can only inquire about enterprise deposits, otherwise it will be invalid. Customs inspection is another way of customs supervision, and it enjoys the right to inquire about unit deposits during inspection. \x0d\ (2) The public security, procuratorial, security, military security departments, prison security departments and customs smuggling investigation bureau only have the power to inquire about and freeze deposits \x0d\ 1997 1 Article17 of the amended Criminal Procedure Law stipulates as follows: At the same time, Article 4 stipulates: "State security organs shall handle criminal cases endangering state security organs according to law and exercise the same functions and powers as public security organs"; Article 225 stipulates: "The military security department shall exercise the power of investigation in criminal cases within the army. Cases in which criminals commit crimes in prisons shall be investigated by prisons. The relevant provisions of this Law shall apply to the military security departments and prisons in handling criminal cases. "\x0d\ It should be noted that at the beginning of 1999, with the approval of the State Council, the General Administration of Customs and the Ministry of Public Security established the Smuggling Crime Investigation Bureau of the General Administration of Customs. After the revision of the Customs Law in 2000, it was clearly stipulated that the Customs Smuggling Investigation Bureau had the same power as the public security organs. Article 4 of the Customs Law stipulates that "public security organs shall perform the duties of investigation, detention, arrest and pre-trial in accordance with the provisions of the Criminal Procedure Law of People's Republic of China (PRC). "\x0d\ There is a special case: Article 26 of the Anti-Money Laundering Law stipulates that" if the suspicion of money laundering cannot be ruled out after investigation, it shall immediately report to the competent investigation organ. If the customer requests to transfer the funds of the account involved in the investigation abroad, he may take temporary freezing measures with the approval of the person in charge of the anti-money laundering administrative department in the State Council. "\x0d\ (3) Departments with only deposit inquiry rights \ x0d \ 1. Regulatory authorities. 1Article 2 1 of the Administrative Supervision Law, which was passed and implemented on May 9, 1997, stipulates: "Supervisory organs? You can inquire about the deposits of suspected units and suspects in banks or other financial institutions, which gives the regulatory authorities the power to inquire about bank deposits, but that's all. The regulatory authorities cannot freeze or deduct them. \ x0d \ 2。 Audit institutions. Article 33 of the Audit Law (which came into effect on June 1995 1): "When auditing, audit institutions have the right to investigate the relevant units and individuals and obtain relevant certification materials." The term deposit inquiry is not explicitly used here, but a general clause is used. 1June 265438+1October 2 1 day, the State Council promulgated the regulations for the implementation of the audit law, which clarified this issue. Article 3 1 of the Regulations stipulates: "Audit institutions? Have the right to inquire about the deposits of the audited entity in financial institutions and obtain supporting materials, and the relevant financial institutions shall provide assistance and supporting materials. " As this regulation belongs to the administrative regulations of the State Council and conforms to the provisions of the Commercial Bank Law on inquiring enterprise deposits, audit institutions also have the right to inquire enterprise deposits. In addition, according to the provisions of the Notice of the Audit Commission, the People's Bank of China on the Audit Commission and the People's Bank of China on the Audit Institutions Inquiring about the Deposits of the Audited Units in the Process of Audit Enforcement, the provisions of the Notice of the Military Audit Institutions (Trial Law [1999] No.35) shall apply, and the military audit institutions may also inquire about the deposits of the units. \ x0d \ 3。 China Securities Regulatory Commission. Article 168 of the Securities Law stipulates: "When performing their duties according to law, the the State Council securities regulatory authority has the right to take the following measures: inquire about the capital accounts and securities accounts of the parties and the units and individuals related to the investigated events." In addition, for futures trading related behaviors, the CSRC can also inquire about unit deposits when necessary. Article 52 of the Provisional Regulations on Futures Trading issued by the State Council (1 September 19991) stipulates: "China Securities Regulatory Commission? You can inquire about the unit deposit accounts opened by futures exchanges, futures brokerage companies, members and customers in commercial banks or other financial institutions. "