1. No freezing or deduction 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 to protect the vulnerable The interests of the group are therefore clearly required by laws, regulations or relevant regulations not to be frozen or deducted.
1. Deposit reserves and reserve funds of financial institutions shall not be frozen or deducted
Basis: "Regulations of the Supreme People's Court on Several Issues Concerning the Enforcement Work of People's Courts (Trial)" (Law (Interpretation No. 199815)
Article 34: “If the person subject to execution is a financial institution, the deposit reserves and reserves deposited with the People’s Bank of China shall not be frozen or deducted.”
2. Social insurance funds shall not be frozen or withheld
Basis: "Notice on No Seizure, Freezing and Deduction of Social Insurance Funds During the Trial and Enforcement of Civil and Economic Dispute Cases" (Law No. 200019)
"When hearing and enforcing civil and economic dispute cases, the people's courts in various places shall not seal up, freeze or withhold social insurance funds; they shall not use social insurance funds to repay the debts of social insurance institutions and their affiliated enterprises. All places If the People's Court discovers any violation of the above provisions, it shall promptly correct it in accordance with the law.”
3. Basic living security funds for laid-off employees of state-owned enterprises shall not be frozen or deducted.
Basis: "Notice of the Supreme People's Court on Strictly Prohibiting Freezing or Allocating Basic Living Security Funds for Laid-off Employees of State-owned Enterprises" (Fa No. 1999228)
"Basic Living Security Funds for Laid-off Employees of State-owned Enterprises" It is raised by the enterprise, society and finance each bearing one-third. A special account is set up by the enterprise re-employment service center to manage it. It is specially used to ensure the basic life of laid-off workers. It has the nature of a special fund and cannot be used for other purposes. It cannot be treated the same as other property of the enterprise. When hearing and enforcing economic dispute cases, the people's courts in various places shall not dispose of the special funds deposited in the enterprise re-employment service center as enterprise property, and shall not freeze or transfer the funds for compensation. Corporate debts.
The people's courts in various places should sort out the economic dispute cases that have been concluded and completed, and any violations of the above provisions should be promptly corrected in accordance with the law. ”
4. Treasury funds may not be frozen or deducted.
Basis: The People's Bank of China's "Reply to Issues Concerning the Inquiry, Freezing, and Withholding of Treasury Funds" [Yinhan [1999] No. 48)
"According to "The People's Bank of China According to the provisions of the Budget Law of the People's Republic of China and the Regulations of the State Treasury of the People's Republic of China, the national treasury is responsible for handling the income and expenditure of national budget funds. The control power of treasury funds at all levels belongs to the financial department of the government at the same level. Unless otherwise provided by laws and administrative regulations, no department, unit or individual has the right to use treasury funds or otherwise dispose of treasury funds that have been deposited into the treasury without the consent of the financial department of the government at the same level. , the Supreme People's Court, the Supreme People's Procuratorate, and the Ministry of Public Security's "Notice on Inquiring, Freezing, and Withholding Bank Deposits of Enterprises, Institutions, Institutions, and Groups" (Yinfa [1993] No. 356) does not cover the scope of inquiry, freezing, and deduction of deposits. Including treasury funds. ”
Note: The nature of funds is constantly changing. When treasury funds are transferred to relevant units or individuals through the hands of financial agencies, the nature of this fund no longer changes. It is the treasury money and becomes the funds of relevant units or individuals.
2. Due to the exclusivity of funds, freezing and deduction are generally not allowed
Funds in such accounts generally do not belong to the assets of enterprises or institutions, but belong exclusively to a certain For a specific purpose or a certain type of specific object, in this case, laws, administrative regulations or relevant provisions make it clear that such funds shall not be frozen or deducted unless for a specific purpose.
1. "Households with concentrated trade union funds" are not allowed to freeze deductions due to corporate debts.
Basis: "Reply of the Supreme People's Court on whether industrial trade unions and grassroots trade unions have the qualifications of corporate legal persons and whether union funds concentrated households can freeze the allocation" (Fafu No. 19976)
"Based on According to the provisions of the Trade Union Law, trade union funds include dues paid by trade union members, funds allocated to the trade union by enterprises, institutions and agencies that establish trade union organizations at a rate of 2% of the total monthly wages of all employees, as well as the enterprises and institutions to which the trade union belongs. The income from public institutions and subsidies from the people's government must be allocated to the local federations of trade unions at all levels and the national federation of trade unions on a monthly basis. "Union Fund Concentration Account" has nothing to do with enterprise operating funds and is specifically used for the concentration and distribution of labor union funds. Expenses or funds cannot be misappropriated or transferred in this account.