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Article 70: In the event of an accident involving special equipment, the entity where the accident occurs shall take measures in accordance with the emergency plan, organize rescue efforts to prevent the accident from spreading, reduce casualties and property losses, protect the accident scene and relevant evidence, and promptly report to the department responsible for the supervision and management of special equipment safety at the county-level or higher people’s government, as well as other relevant departments. The departments responsible for the supervision and management of special equipment safety at the people’s government level at or above the county level, upon receiving a report of an accident, shall promptly verify the situation, immediately report it to their own people’s government, and submit reports upward in accordance with relevant regulations. If necessary, the department responsible for the safety supervision and management of special equipment may report accidents at a higher level. In the case of especially serious accidents or serious accidents, the department responsible for the supervision and management of special equipment under the State Council shall immediately report to the State Council and inform relevant departments such as the State Council’s department in charge of work safety supervision and management. Units and individuals involved in the accident must not delay reporting, give false reports, or conceal information about the accident; they must also not hide or destroy relevant evidence or deliberately damage the accident scene. Interpretation of the provision: This article deals with the emergency response to accidents involving special equipment and the reporting of such accidents. The first paragraph of this article first sets clear requirements for the emergency response efforts of the entities responsible for special equipment accidents. After a special equipment accident occurs, the entity responsible for the accident must take four emergency response measures in accordance with the emergency plan to carry out preliminary emergency actions: First, organize rescue efforts ； Second, prevent the accident from spreading ； Third, protect the accident scene and relevant evidence ； Fourth, report the accident information to the departments responsible for the supervision and management of special equipment safety at the people’s government level at or above the county level where the accident occurred, as well as to the relevant departments. The purpose of taking these four measures is not only to prevent secondary or resulting disasters and minimize casualties and property losses as much as possible, but also to ensure that the subsequent accident investigations and handling can be carried out in a scientific, thorough, and smooth manner. The contents of the four emergency response measures are as follows: 1. Organize rescue efforts. It mainly refers to the rescue of people or property that have been damaged at the accident scene, with an emphasis on providing assistance to those who are injured, such as contacting medical personnel for emergency treatment of the injured ； In addition, while ensuring the safety of the rescue personnel, it also involves salvaging valuable items at the scene; corresponding measures need to be taken based on the specific conditions of those items. The general approach is to isolate them from the specific sources of danger. 2. Prevent the expansion of accidents and reduce casualties and property losses. This is a key aspect of emergency response efforts, as after some accidents occur, they may not only cause direct harm to the people and items on site, but improper emergency handling can also lead to secondary or resulting disasters. For example, if pressure vessels containing toxic and harmful substances rupture and leak, improper emergency response can result in harm to a wider range of people, necessitating measures such as the urgent evacuation of those in the vicinity. Additionally, those involved in emergency response and rescue operations must also take protective measures, such as wearing gas masks and protective clothing, in order to prevent these substances from causing further harm to surrounding people. 3. Protect the accident scene and relevant evidence. Inspecting the undamaged accident scene and obtaining first-hand evidence from it is crucial for accurately analyzing the causes of the accident. The general approach is to isolate and secure the scene in an effective manner; aside from what is necessary for emergency rescue efforts, every effort should be made to preserve the condition of the scene. 4. Report promptly to the department responsible for the supervision and management of special equipment safety and other relevant departments at the county-level or higher government in the location where the accident occurred. Paragraph 1 of this article also stipulates the accident reporting obligation of the entity where the accident occurred. In accordance with the provisions of this law, the entity at the scene of an accident is required to report accident information under a two-channel reporting system, that is, by reporting simultaneously to both the department responsible for the supervision and management of special equipment safety at the people’s government at or above the county level where the accident occurred, as well as to the relevant departments. This is determined by our country’s work safety supervision system. At present, China adopts a system that combines comprehensive supervision with specialized supervision for work safety; therefore, an alternative reporting system should be in place for accident reporting. The relevant departments here generally refer to the departments responsible for work safety supervision and management; they may also include the competent authorities in the relevant industry sectors of the entity where the accident occurred. Additionally, it could be departments involved in emergency response and rescue efforts, such as the public security fire department. Furthermore, when reporting accident information, the entity responsible for the accident usually reports to the department and relevant authorities at the county level that are in charge of supervising the safety of special equipment, as these are located nearest to the site of the accident. However, the first paragraph of this provision states that reports should be made to the departments and relevant authorities at or above the county level responsible for supervising the safety of special equipment; this is done to allow the entity responsible for the accident to report directly to higher-level authorities in special circumstances. Paragraph 1 of this article does not specify the time limits or requirements for the entity responsible for the accident to report information regarding the accident. At present, the provisions of the \"Regulations on the Reporting, Investigation, and Handling of Special Equipment Accidents\" (Order No. 115 of the General Administration of Quality Supervision, Inspection and Quarantine) shall apply. Paragraph 2 of this article stipulates that the departments responsible for the safety supervision and management of special equipment shall report accident information at each hierarchical level. The hierarchical reporting between departments also follows a two-channel system, that is, reports are submitted simultaneously to the local people’s ** at the corresponding level and to the department at the higher level. This provision is made in consideration of the fact that emergency rescue efforts and accident investigations related to special equipment incidents must be carried out under the leadership of authorities at various levels. Meanwhile, accident investigations are conducted by departments responsible for the supervision and management of special equipment safety at different hierarchical levels; hence, such a provision is necessary. When necessary, it is possible to report accidents bypassing normal hierarchical levels. As a law aimed at guiding responses to emergencies such as accidents involving special equipment, it is essential to take all possible scenarios into account; in such cases, it should be permissible to overcome the usual hierarchical restrictions in administrative management and allow for reports to be made beyond normal levels. This approach ensures a combination of principle and flexibility, allowing for responses that suit the actual circumstances. By \"when necessary,\" it is mainly referred to situations involving serious or even extremely serious accidents, as well as special types of accidents that may lead to secondary or related disasters or make rescue efforts more difficult. Furthermore, the “in accordance with relevant regulations” mentioned in this paragraph primarily refers to the Regulations on the Reporting, Investigation, and Handling of Special Equipment Accidents and TSGZ0006 Guidelines for the Investigation and Handling of Special Equipment Accidents, among others. Paragraph 3 of this article clarifies the discipline regarding units and individuals involved in an accident in terms of reporting the accident, preserving the accident scene and related evidence. Emergency rescue and other emergency response actions must be carried out promptly after an accident occurs; it is necessary to obtain accident information in a timely manner to do so ； It is essential to ensure the implementation of the \"four non-let-go principles\" for accident handling (not letting go until the cause of the accident is clearly analyzed, not letting go until those responsible for the accident and the public have been educated, not letting go until preventive measures are taken, and not letting go until those responsible for the accident are held accountable). It is most important to inspect the accident scene without disturbing it and to obtain first-hand evidence from the scene itself. Of course, this does not apply to cases where changes to the original state of the accident scene or related evidence are necessary due to emergency rescue and other emergency response efforts; otherwise, it constitutes \"concealing or destroying relevant evidence or deliberately damaging the accident scene.\" Furthermore, there are several concepts in this paragraph that need to be accurately understood: First, the “units and personnel related to the accident” referred to in Paragraph 3 of this article mean those units and personnel that have the responsibility and obligation to report accidents as mentioned in Paragraphs 1 and 2 of this article. Second, regarding the interpretation of paragraph 3 of this article on “delaying the reporting, giving false reports, or concealing information about the accident”. In terms of meaning, ‘chi’, ‘lou’, ‘huang’, and ‘man’ are easy to understand; ‘chi’ means being later than the specified time ； Leakage refers to forgetting due to objective reasons ； A lie implies the existence of subjective intent ； Hiding is concealing the truth from others (it is also a subjective act). Due to the recklessness of relevant entities and individuals who try to avoid taking responsibility, some of those who are obligated to report accidents exploit legal loopholes by delaying reports, failing to report them, providing false information, concealing facts, or using methods that fall somewhere in between. They do everything in their power to downplay serious incidents or ignore minor ones in order to avoid bearing legal responsibilities. In order to punish and minimize such behaviors and ensure that the relevant authorities have timely and accurate access to all information regarding accidents, this law stipulates that accident situations must not be reported late, falsely, or concealed; however, the concept of \"omitting to report\" is not included. This is mainly because it is difficult to distinguish between \"objective\" and \"subjective\" failures in implementation, and it still allows those with ulterior motives to find loopholes. For the purposes of this law, reporting an accident after the deadline specified in the Provisions on the Reporting, Investigation, and Handling of Accidents Involving Special Equipment constitutes delayed reporting ； Intentionally failing to report accurately the relevant details of an accident that are required to be reported under Article 12 of the Regulations on the Reporting, Investigation, and Handling of Special Equipment Accidents constitutes false reporting ； Intentionally concealing an accident that has already occurred, and if this is confirmed by the relevant authorities, constitutes concealment of information. In the future, it is planned to clarify this matter when revising the Regulations on the Reporting, Investigation, and Handling of Accidents Involving Special Equipment.