Measures for the Administration of the Special Transfer Payments to Border Areas

边境地区专项转移支付资金管理办法

Promulgating Institution: Ministry of Finance

Document Number: Cai Yu [2009] No. 31

Promulgating Date: 03/31/2009

Effective Date:03/31/2009

Revision History:This document has been repealed pursuant to the Administrative Measures for Transfer Payment Funds for Border Areas promulgated by the Ministry of Finance on April 20, 2012.

颁布机关: 财政部

文      号: 财预[2009]31号

颁布时间: 03/31/2009

实施时间: 03/31/2009

修订记录: 根据2012年4月20日财政部发布的《边境地区转移支付资金管理办法》，此文件被宣布废止。

  Article 1   These Measures are formulated in order to promote the harmonious development of a variety of social undertakings in the border areas, ensure the implementation of the care of the Party Central Committee and the State Council to the people in the border areas, and further regulate the administration of the special transfer payments to border areas and improve the efficiency of fund utilization.

       第一条  为促进边境地区各项社会事业和谐发展,确保将党中央、国务院对边境地区人民的关怀落到实处,进一步规范边境地区专项转移支付资金管理,提高资金使用效益,制定本办法。

  Article 2   For the purposes of these Measures, the "special transfer payments to border areas" shall mean the special fund established by the Central finance and mainly used for border defense and administration, improving the people's livelihood in border areas and promoting the development of border trade.

       第二条  本办法所称边境地区专项转移支付资金,是指中央财政设立,主要用于边境维护和管理、改善边境地区民生、促进边境贸易发展的专项资金。

  Article 3   Special transfer payments to border areas shall be mainly utilized in the following aspects:

(1) Border defense and administration, including State defense construction and the surrounding environmental control, setting and maintenance of boundary markers and boundary stones, improvement of boundary river bank and water course, border control, etc.

(2) Improving the people's livelihood in border areas, including social undertakings such as construction of political power at grassroots level, education, culture and health, as well as livelihood issues for improving the people's production and living conditions in the border areas; and

(3) Promoting the border trade development and capacity construction of small-volume border trade enterprises, including operation of the Category-1 ports, improvement of clearance conditions and infrastructure construction such as border trade warehouse and transportation; creating sound production and operating environment for the border enterprises, arranging for subsidized loans, supporting the enterprise in capacity construction of technical training, scientific research, innovation and talent introduction.

       第三条  边境地区专项转移支付资金主要用于以下方面:

    (一)边境维护和管理。包括国门建设及其周边环境整治,界桩、界碑的树立和维护,界河河堤及河道整治,边境管控等。

    (二)改善边境地区民生。包括基层政权建设、教育、文化、卫生等社会事业,以及改善边民生产生活条件等民生事项。

    (三)促进边境贸易发展和边境小额贸易企业能力建设。包括边境一类口岸运转,通关条件改善,边贸仓储、交通等基础设施建设;为边贸企业创造良好的生产经营环境,安排贷款贴息,支持企业技术培训、科研、创新、人才引进、提升服务水平等能力建设。

  Article 4   The administration of the special transfer payments to border areas shall observe the following principles:

(1) Giving prominence to the key points. The funds shall be mainly used for supporting local governments in border areas in assuming the Central administrative power, covering expenditure responsibilities with regional characteristics, and prominent issues existing in the social and economic development.

(2) Openness and transparency. The fund utilization and project selection shall be carried out in accordance with financial regulations and systems, and shall be incorporated into the scope of making government affairs public.

(3) Paying attention to actual effects. The relevant authorities are required to be practical and efficient in their work, and strengthen performance evaluation focusing on social benefits achieved; and

(4) Special funds for special purposes. The funds shall not be withheld, misappropriated for other purposes or used for balancing the budget.

       第四条  边境地区专项转移支付资金的管理应当遵循以下原则:

    (一)突出重点。资金重点用于解决边境地区承担的中央事权、具有区域特点的支出责任,以及社会经济发展中存在的突出问题。

    (二)公开透明。资金使用和项目选择应当按照财政规章制度进行,纳入政务公开范围。

    (三)注重实效。坚持办实事、重实效,主要以社会效益为目标,强化绩效考评。

    (四)专款专用。资金不得截留或挪做他用,不得用于平衡预算。

  Article 5   Special transfer payments to border areas shall be subject to administration by level. Administrative responsibilities of finance departments below the provincial level shall be studied and determined by finance departments of the relevant provinces, autonomous regions or cities directly under State planning (hereinafter referred to as the "provincial finance departments").

       第五条  边境地区专项转移支付资金的使用实行分级管理。省以下各级财政部门的管理职责由省、自治区、计划单列市财政部门(以下统称省级财政部门)研究确定。

  Article 6   The Ministry of Finance shall be responsible for formulating the policy on the administration of the special transfer payments to border areas, allocating and issuing transfer payment funds, and arranging for the implementation of performance evaluation of provincial finance departments regarding their administration and utilization of special transfer payments, and carrying out the relevant supervision and inspection.

       第六条  财政部负责制定边境地区专项转移支付资金管理政策,分配、下达转移支付资金,组织实施对省级财政部门管理和使用转移支付资金情况的绩效评价和监督检查。

  Article 7   Provincial finance departments shall be responsible for formulating policies on special transfer payments to border areas applicable in their respective regions, allocating and issuing transfer payment funds to finance departments below the provincial level, and arranging for the implementation of performance evaluation of finance departments below the provincial level regarding their administration and utilization of special transfer payments, and carrying out the relevant supervision and inspection.

       第七条  省级财政部门负责制定本地区边境地区专项转移支付政策,向省以下财政部门分配、下达转移支付资金;组织实施对省以下财政部门管理和使用转移支付资金的绩效评价和监督检查。

  Article 8   Finance departments below the provincial level shall be responsible for administering, arranging for and utilizing the special transfer payments to their respective border areas.

       第八条  省以下财政部门负责管理、安排和使用本地区边境地区专项转移支付资金。

  Article 9   The Central finance makes arrangements in the annual budget for special transfer payments to border areas, and implements an appropriate increase mechanism for the special transfer payments to border areas for supporting the border trade development and capacity construction of the small-volume border trade enterprises, provided that the mechanism is implemented based on factors such as port's freight volume. Provincial finance authorities may, according to the actual situation of their respective local regions, allocate funds and utilize such funds together with the special transfer payment funds allocated by the Central finance. The supporting funds from county level finance shall not be required for the special transfer payments to border areas.

       第九条  中央财政在年度预算中安排边境地区专项转移支付资金,其中专项用于支持边境贸易发展和边境小额贸易企业能力建设的转移支付资金实行与口岸过货量等因素挂钩的适度增长机制。省级财政可以根据本地区实际情况,安排资金与中央财政下达的专项转移支付资金一并使用。边境地区专项转移支付资金不要求县级财政配套。

Article10   Special transfer payments to border areas shall be allocated to the areas having land borders, having small-volume border trade and undertaking special border matters.

       第十条  边境地区专项转移支付资金分配对象为有陆地边境线、存在边境小额贸易以及承担特殊边境事务的地区。

Article 11   The Ministry of Finance shall use the factor method to provincial finance departments in distributing the special transfer payment funds of the border areas, while considering the results of performance evaluation and supervision and examination over the administration and utilization of transfer payment funds by various regions. The subsidy fund shall be allocated according to such factors as land border length, number of border counties, total population of the border counties, number of administrative villages, customs-passing volume and freight-passing volume of the first-class border port staffs and border trade volume.

       第十一条  财政部对省级财政部门分配边境地区专项转移支付资金,应当采用因素法,并考虑各地区管理和使用转移支付资金的绩效评价和监督检查结果。补助资金依据陆地边境线长度、边境县个数、边境县总人口、行政村个数、边境一类口岸人员通关量和过货量、边境贸易额等因素分配。

Article 12   Provincial finance departments shall, when allocating special transfer payments to border areas to finance departments below the provincial level, determine the subsidy scope according to the actual situation of local regions and by taking into account the results monitoring and inspection on finance departments below the provincial level regarding their performance in the administration and utilization of special transfer payment funds allocated to their regions.

       第十二条  省级财政部门对省以下财政部门下达边境地区专项转移支付资金,应当根据本地区实际情况,确定补助范围,同时考虑对省以下财政部门管理和使用转移支付资金情况的绩效评价和监督检查结果。

Article 13   With respect to special transfer payment funds for supporting the border trade development and capacity construction of the small-volume border trade enterprises, local governments at all levels shall not utilize such funds for other matters in border areas. Provincial finance departments shall allocate special transfer payment funds for supporting the border trade development and capacity construction of the small-volume border trade enterprises to the finance departments under government at city and county (municipal district) level having small-volume border trade, and such finance departments shall make arrangements for the utilization of such funds.

       第十三条  对于专项用于支持边境贸易发展和边境小额贸易企业能力建设的转移支付资金,各级政府不得调剂用于其他边境事项。省级财政部门要将专项用于支持边境贸易发展和边境小额贸易企业能力建设的转移支付资金分配落实到有边境小额贸易的市、县(市辖区)级政府财政部门,由其安排使用。

Article 14  Provincial finance departments may, according to the requirements of the administration of special transfer payments to border areas, make separate arrangements for covering administration fees in the annual budget of provincial governments, at the rate of 2% to 5% of the subsidy amount from the Central finance, and use such arranged funds to cover expenditures of the finance departments at and below the provincial level for employing relevant entities and review and appraisal institutions, to carry out inspection, acceptance check, and performance evaluation.

       第十四条  省级财政可以根据边境地区专项转移支付资金管理的需要,在本级政府年度预算中按照中央补助额的2%-5%另行安排管理费,用于省级和省以下财政部门委托或聘请有关单位和评审机构进行检查验收、绩效评价等开支。

Article 15   When determining the scope of utilization of special transfer payments to border areas, local finance departments shall seek opinions from relevant departments and ensure the consistency between the utilization scope and the general planning of the local social and economic development. When making arrangements for using special transfer payments to supporting border trade development and capacity construction of border trade enterprises, local finance departments shall solicit the opinions from commerce departments, taxation departments, customs departments and other departments.

       第十五条  地方财政部门在研究确定边境地区专项转移支付资金使用范围时,应与本地区经济社会发展的总体规划相衔接,广泛征求相关部门意见。在安排专项用于支持边境贸易发展和边境小额贸易企业能力建设的转移支付资金时,要征求商务、税务、海关等部门的意见。

Article 16   The Ministry of Finance shall, before the end of March of each year, allocate the subsidy funds to provincial finance departments, and provincial finance departments shall, before the end of April of each year, allocate the subsidy funds to the finance departments below the provincial level. Before the Central finance allocates the subsidy funds, provincial finance departments may allocate and appropriate subsidy funds to the finance departments below the provincial level according to the budget announced in advance by the Central fiance.

       第十六条  财政部应于每年3月底之前将补助资金下达省级财政部门,省级财政部门应于每年4月底前向省以下财政部门下达补助资金。在中央财政补助资金下达前,省级财政部门可按照中央财政提前告知的预算,向省以下财政部门分配和拨付补助资金。

Article 17   Anyone that involves illegal acts during the administration and utilization of special transfer payments to border areas shall be subject to legal liabilities according to relevant provisions of the Regulations on Penalties and Sanctions for Fiscal Violations (Decree No. 427 of the State Council).

       第十七条  对边境地区专项转移支付资金管理和使用中的违法行为,依据《财政违法行为处罚处分条例》(国务院令第427号)等有关规定追究法律责任。

Article 18    Provincial finance departments shall, according to these Measures and the requirements of scientific and delicate finance administration, and in light of the actual situations, formulate the specific provisions on the administration of special transfer payments to their respective local border areas, and report the same to the Ministry of Finance for record-filing.

       第十八条  省级财政部门应当依据本办法,按照财政管理科学化、精细化的要求,结合实际情况,制定本地区边境地区专项转移支付资金管理的具体规定,报财政部备案。

Article 19   The Ministry of Finance shall be responsible for the interpretation of these Measures.

       第十九条  本办法由财政部负责解释。

Article 20   These Measures shall take effect from the date of promulgation. The Measures for the Administration of Special Transfer Payments to Border Areas promulgated by the Ministry of Finance (Cai Yu [2007] No. 59) May 14, 2007 shall be simultaneously repealed.

       第二十条  本办法自公布之日起施行。2007年5月14日财政部公布的《边境地区专项转移支付资金管理办法》(财预[2007]59号)同时废止。