Notice of the Ministry of Finance, the National Development and Reform Commission and the Ministry of Housing and Urban-Rural Development on the Administration of the Use of Funds for Government-Subsidized Housing Projects

财政部、国家发展改革委、住房和城乡建设部关于保障性安居工程资金使用管理有关问题的通知

Promulgating Institution: Ministry of Finance; National Development and Reform Commission; Ministry of Housing and Urban-Rural Development

Document Number: Cai Zong [2010] No. 95

Promulgating Date: 10/26/2010

Effective Date: 10/26/2010

颁布机关: 财政部; 国家发展和改革委员会; 住房和城乡建设部

文      号: 财综[2010]95号

颁布时间: 10/26/2010

实施时间: 10/26/2010

Text

正文

To the people's governments of all the provinces, autonomous regions and municipalities directly under the Central Government and the relevant departments of the State Council:

According to the requirements of the State Council in speeding up the work arrangement for the construction of government-subsidized housing projects and the recent objectives, the issues concerning the administration of the use of funds are hereby notified as follows upon the consent of the State Council to further speed up the construction progress of the government-subsidized housing projects: 

    各省、自治区、直辖市人民政府,国务院有关部门:

    根据国务院关于加快保障性安居工程建设工作部署和近期目标要求,为进一步加快保障性安居工程建设进度,经国务院同意,现就有关资金使用管理问题通知如下:

1. Practically make available funds for all types of government-subsidized housing projects

According to the existing stipulation, "provinces will assume overall responsibility for and municipalities and counties will implement" the government-subsidized housing projects. So far, subsidy funds for all types of government-subsidized housing projects arranged by the central government for 2010 have been allocated to the relevant provinces, autonomous regions, municipalities directly under the Central Government, cities specifically designated in the State plan and Xinjiang Production and Construction Corps (hereinafter referred to as the relevant regions). At the same time, the central treasury has increased the subsidy funds allocated for government-subsidized housing projects this year and those funds are mainly used for the construction of government-subsidized housing projects such as public rental housing. The relevant regions shall allocate the subsidy funds for all kinds of government-subsidized housing projects arranged by the central government and the provincial treasuries to the municipalities, counties, divisions and regiments as soon as possible. All the municipalities, counties, divisions and regiments shall practically make available funds for all types of government-subsidized housing projects based strictly on the channels of the source of funds stipulated by the State and coordinate and arrange the subsidy funds for government-subsidized housing projects at the central government level, the subsidy funds for government-subsidized housing projects at the provincial level and the subsidy funds for government-subsidized housing projects at the municipality, county, division and regiment level and make available those funds for the government-subsidized housing projects and families meeting the conditions for government-subsidized housing projects as soon as possible, so as to ensure that the construction progress of all types of government-subsidized housing projects will not be affected due to the non-availability of funds. 

       一、切实落实各类保障性安居工程资金

    按照现行规定,保障性安居工程实行“省级负总责,市县抓落实”。截至目前,2010年中央安排的各类保障性安居工程补助资金,均已下达相关省、自治区、直辖市、计划单列市和新疆生产建设兵团(以下简称有关地区)。同时,今年中央财政已追加下达保障性安居工程补助资金,重点用于公共租赁住房等保障性安居工程建设。有关地区要将中央和省级财政安排的各类保障性安居工程补助资金尽快分配下达到市、县或师、团场。各市、县或师、团场要严格按照国家规定的资金来源渠道,切实落实各类保障性安居工程资金,将中央保障性安居工程补助资金与省级保障性安居工程补助资金,以及市、县或师、团场保障性安居工程资金统筹安排,尽快落实到保障性安居工程项目和符合保障性安居工程条件的家庭,确保不因资金不落实、不到位而影响各类保障性安居工程建设进度。

2. Permit the use of the net revenue from the grant of land in the development of public rental housing

In order to practically resolve the problem of the urban families with lower middle income for having difficulty in purchasing residential units, all the regions may arrange to have not less than 10% of the net revenue from the grant of land earmarked as the low-rent housing security funds from 2010 provided that the task of offering low-rent housing security for that year has been completed. Such funds will be used for the development of public rental housing, including the purchase, new construction, alteration and lease of public rental housing, the provision of subsidy on loan interest and the provision of rental subsidies to families renting public rental housing and entitled to enjoy the low-rent housing security. When funds from the net revenue from the grant of land are arranged to pay for the expenditure for the development of public rental housing, item 11 "Expenditure of public rental housing" of paragraph 08 "Expenditure arranged to be paid by the revenue from the grant of State-owned land use right" of category 212 "Urban and rural community affairs" in the Classification of Items of Government Revenue and Expenditure shall be completed.

       二、允许土地出让净收益用于发展公共租赁住房

    为切实解决城市中等偏下收入家庭住房困难,从2010年起,各地在确保完成当年廉租住房保障任务的前提下,可将现行从土地出让净收益中安排不低于10%的廉租住房保障资金,统筹用于发展公共租赁住房,包括购买、新建、改建、租赁公共租赁住房,贷款贴息,向承租公共租赁住房的廉租住房保障家庭发放租赁补贴。从土地出让净收益安排资金用于发展公共租赁住房支出时,填列《政府收支分类科目》212类“城乡社区事务”08款“国有土地使用权出让收入安排的支出”11项“公共租赁住房支出”科目。

3. Permit the use of the low-rent housing security funds set aside from the revenue from the increase in the value of housing reserve fund for the development of public rental housing 

In accordance with the provisions of the Regulations for the Administration of Housing Reserve Fund (Decree No. 350 of the State Council), the revenue from the increase in the value of the housing reserve fund may be used as the supplementary fund for the construction of low-rent housing after deducting the loan risk reserve of the housing reserve fund and the management fee charged by the management center of the housing reserve fund. From 2010, all the regions may use the low-rent housing security funds set aside from the revenue from the increase in the value of housing reserve fund for the development of public rental housing, provided that the task of offering low-rent housing security for that year has been completed. When the regions arrange funds from the revenue from the increase in the value of housing reserve fund to pay for the expenditure for the development of public rental housing, item 04 "Expenditure of public rental housing" of paragraph 07 "Expenditure of government housing funds" of category 212 "Urban and rural community affairs" in the Classification of Items of Government Revenue and Expenditure shall be completed.

       三、允许住房公积金增值收益中计提的廉租住房保障资金用于发展公共租赁住房

    按照《住房公积金管理条例》(国务院令第350号)的规定,住房公积金的增值收益扣除计提住房公积金贷款风险准备金、住房公积金管理中心的管理费用后,作为建设廉租住房的补充资金。从2010年起,各地在完成当年廉租住房保障任务的前提下,可以将住房公积金增值收益中计提的廉租住房保障资金,统筹用于发展公共租赁住房。各地从住房公积金增值收益中安排资金用于发展公共租赁住房支出时,填列《政府收支分类科目》212类“城乡社区事务”07款“政府住房基金支出”04项“公共租赁住房支出”科目。

4. Improve the utilization efficiency of the specialized subsidy fund for low-rent housing security offered by the central treasury

According to the existing stipulation, the specialized subsidy fund for low-rent housing security offered by the central treasury may be used to pay for the expenditure for the purchase, alteration and lease of low-rent housing provided that the fund is first used for the grant of rental subsidy. The purchase of low-rent housing includes the purchase of existing and new housing. In order to further improve the utilization efficiency of the specialized subsidy fund for low-rent housing security offered by the central treasury, the provincial treasuries and the departments of housing and urban-rural development shall further specify clearly their annual task in the purchase, alteration and lease of low-rent housing in their own regions. The number of low-rent housing purchased, altered and leased by all the regions in 2010 shall be the number of newly-added low-rent housing for that year confirmed in the document of objectives and responsibilities signed by the people's governments at the provincial level and the Ministry of Housing and Urban-Rural Development less the number of newly constructed low-rent housing built with the investment subsidies allocated by the central budget. The specific task of the central treasury in subsidizing relevant regions to purchase, alter and lease low-rent housing in 2010 is set out in the Appendix. The provincial treasuries and the departments of housing and urban-rural development shall delegate the task of purchasing, altering and leasing the targeted number of low-rent housing in 2010 to the municipalities, counties, divisions and regiments in a timely manner, shall strengthen supervision and examination and ensure that the task of purchasing, altering and leasing low-rent housing will be completed as scheduled. From 2011 onwards, when allocating the specialized subsidy fund for low-rent housing security offered by the central treasury to the relevant regions, the Ministry of Finance and the Ministry of Housing and Urban-Rural Development shall not only consider the status of the completion of the task of offering rental subsidies in that region in that year, but shall also take into account the status of the completion of the task of purchasing, altering and leasing low-rent housing in that region in that year. Provided that the task of offering low-rent housing security in that year has been completed, the specialized subsidy fund for low-rent housing security offered by the central treasury may be used to purchase, construct, alter or lease public rental housing upon the approval of the finance department at the same level.

       四、提高中央财政廉租住房保障专项补助资金使用效率

    按照现行规定,中央财政廉租住房保障专项补助资金在优先满足发放租赁补贴的前提下,可用于购买、改建或租赁廉租住房支出。其中,购买廉租住房可以购买旧房,也可以购买新房。为了进一步提高中央财政廉租住房保障专项补助资金使用效率,省级财政、住房城乡建设部门要进一步明确本地区年度购买、改建或租赁廉租住房任务。2010年各地购买、改建或租赁廉租住房任务数,为当年省级人民政府同住房城乡建设部签订的目标责任书确认的新增廉租住房套数,扣除中央预算内投资补助下达新建廉租住房套数之后的套数。2010年中央财政补助相关地区购买、改建、租赁廉租住房具体任务数详见附件。省级财政、住房城乡建设部门要及时将2010年购买、改建、租赁廉租住房任务数分解下达到市、县或师、团场,并加强督促检查,确保按期完成购买、改建、租赁廉租住房任务。从2011年开始,财政部、住房城乡建设部在分配下达有关地区中央财政廉租住房保障专项补助资金时,不仅要考虑该地区当年租赁补贴任务完成情况,还要考虑该地区当年购买、改建、租赁廉租住房任务完成情况。在完成当年廉租住房保障任务的前提下,经同级财政部门批准,可以将中央财政廉租住房保障专项补助资金用于购买、新建、改建、租赁公共租赁住房。

5. The use of the subsidy on loan interest to guide the society to develop public rental housing

In order to fully motivate market subjects and social institutions to invest in, purchase, construct, alter, lease and operate public rental housing and reduce the financing cost of social funds' investment in public rental housing, all the regions may adopt the method of offering subsidy on loan interest to support market subjects and social institutions to obtain financing from commercial banks to develop public rental housing. The funds for public rental housing arranged by people's governments at all levels, including the public rental housing subsidy fund offered by the central government, may be used as subsidy on loan interest for public rental housing projects. The administrative measures concerning the amount and the term of the subsidy on loan interest for public rental housing shall be formulated by the finance departments, the development and reform departments and the departments of housing and urban-rural development at the provincial level and shall be reported to the Ministry of Finance, the National Development and Reform Commission and the Ministry of Housing and Urban-Rural Development for filing.

       五、利用贷款贴息引导社会发展公共租赁住房

    为充分调动市场主体和社会机构投资购买、新建、改建、租赁和运营公共租赁住房的积极性,降低社会资金投资公共租赁住房的融资成本,各地可以采取贴息方式,支持市场主体和社会机构从商业银行融资用于发展公共租赁住房。各级人民政府安排的公共租赁住房资金,包括中央补助公共租赁住房资金,均可用于公共租赁住房项目贷款贴息。公共租赁住房贷款贴息幅度、年限等管理办法由省级财政部门会同发展改革、住房城乡建设部门制定,报财政部、国家发展改革委、住房城乡建设部备案。

6. Strengthening the administration of the "separation of revenue from expenditure" for the rent from public rental housing constructed with the investment of the government

The rental income from the public rental housing constructed with the investment of the government shall be handed over to the national treasury at the same level in accordance with the provisions for the administration of non-taxation income of the government and shall be managed by "separating revenue from expenditure". The rental income is used for the repayment of the loans for public rental housing and the payment of maintenance and management expenses for the public rental housing. When the rental income from public rental housing is handed over to the treasury, sub-item 04 "Rental income from public rental housing" of item 43 "Income of government housing funds" of paragraph 01 "Income of government funds" of category 103 "Non-taxation income" in the Classification of Items of Government Revenue and Expenditure shall be completed. When the rental income from public rental housing is used, item 04 "Expenditure of public rental housing" of paragraph 07 "Expenditure of government housing funds" of category 212 "Urban and rural community affairs" in the Classification of Items of Government Revenue and Expenditure shall be completed. The specific measures for the handing over of the rent from public rental housing constructed with the investment of the government shall be implemented in accordance with the relevant provisions of the local finance departments. The finance departments at the municipal and county levels shall strengthen the administration of the "separation of revenue from expenditure" for the rent from public rental housing constructed with the investment of the government, ensure that the rental income is handed over to the treasury in full in a timely manner and is used according to the prescribed use. 

       六、加强政府投资建设的公共租赁住房租金“收支两条线”管理

    政府投资建设公共租赁住房取得的租金收入,应按照政府非税收入管理的规定缴入同级国库,实行“收支两条线”管理。租金收入专项用于偿还公共租赁住房贷款,以及公共租赁住房的维护、管理等支出。公共租赁住房租金收入缴库时,填列《政府收支分类科目》103类“非税收入”01款“政府性基金收入”43项“政府住房基金收入”04目“公共租赁住房租金收入”科目;使用公共租赁住房租金收入时,填列《政府收支分类科目》212类“城乡社区事务”07款“政府住房基金支出”04项“公共租赁住房租金支出”科目。政府投资建设公共租赁住房租金收入具体缴库办法,按照地方财政部门的有关规定执行。市县财政部门要加强政府投资建设的公共租赁住房租金“收支两条线”管理,确保租金收入及时足额缴库,并严格按照规定用途使用。

7. Speed up the implementation of the fund budget for government-subsidized housing projects

All the regions shall, based on the documents of objectives and responsibilities signed for the government-subsidized housing projects, actively commence different types of work, practically make available the land for the construction of the government-subsidized housing projects, speed up the examination and approval of government-subsidized housing projects, commence construction as soon as possible and allocate substantive workload and allocate funds for the government-subsidized housing projects in a timely manner based on the work progress. The rental subsidies shall be granted to families that meet the conditions and entitled to enjoy the low-rent housing security as soon as possible on the basis of the verification of the base numbers. At the same time, the implementation of the budget for government-subsidized housing projects shall be sped up, the completion rate with respect to the investment of the construction projects of government-subsidized housing projects shall be raised, and the completion of the task of developing government-subsidized housing projects in their own regions as scheduled for the year shall be guaranteed. With regard to the regions that complete the task of developing government-subsidized housing projects and even exceed the targets of the plans, the central government shall give more funding support and rewards as appropriate when allocating the subsidy funds for government-subsidized housing projects for the next year. All the regions shall ensure that the funds for the government-subsidized housing projects are used according to the prescribed use and shall not embezzle and misappropriate the funds.   

Appendix: Task of the central treasury in Subsidizing Relevant Regions to Purchase, Alter and Lease Low-rent Housing in 2010 (omitted)

Ministry of Finance

National Development and Reform Commission

Ministry of Housing and Urban-Rural Development

October 26, 2010

       七、加快保障性安居工程资金预算执行进度

    各地要按照签订的保障性安居工程目标责任书，积极开展各项工作，切实落实保障性安居工程建设用地，加快保障性安居工程项目审批，尽快开工建设并形成实物工作量，根据工作进度及时拨付保障性安居工程资金。要在核实底数的基础上，尽快将租赁补贴资金发放到符合条件的廉租住房保障家庭。同时，要加快保障性安居工程预算执行进度，提高保障性安居工程建设项目投资完成率，确保当年本地区保障性安居工程任务如期完成。对于超计划完成当年保障性安居工程任务的地区，中央在分配下达下一年度相关保障性安居工程补助资金时，将给予适当的资金倾斜和奖励。各地要确保保障性安居工程资金按规定用途使用，不得挤占和挪作他用。

    附件:2010年中央财政补助相关地区购买、改建、租赁廉租住房任务（略）

    财政部

   国家发展改革委

   住房城乡建设部

    二○一○年十月二十六日