Notice of the Ministry of Finance and the State Administration for Industry and Commerce on Several Issues Relating to Strengthening the Administration of Appraisal of Capital Contributions in the form of Non-currency Properties

财政部、国家工商行政管理总局关于加强以非货币财产出资的评估管理若干问题的通知

Promulgating Institution: Ministry of Finance; State Administration of Industry and Commerce

Document Number: Cai Qi [2009] No. 46

Promulgating Date: 03/30/2009

Effective Date: 03/30/2009

颁布机关: 财政部; 国家工商行政管理总局

文      号: 财企[2009]46号

颁布时间: 03/30/2009

实施时间: 03/30/2009

Text

正文

Relevant departments under the Central Committee of the Communist Party of China, ministries, commissions and institutions directly under the State Council, the General Logistics Department, the General Headquarter of Chinese People's Armed Police Force, the General Office of the Standing Committee of the National People's Congress, the General Office of the National Committee of the Chinese People's Political Consultative Conference, all enterprises under the Central Government, departments (bureaus) of finance and administrations for industry and commerce of all the provinces, autonomous regions, municipalities directly under the Central Government and the cities specially designated in the State plan, as well as the Bureau of Finance and Administration for Industry and Commerce of the Xinjiang Production and Construction Corps: 

For the purposes of strengthening the administration of appraisal of capital contributions in the form of non-currency properties such as physical items, intellectual property rights and land use rights, and regulating the appraisal of capital contributions in non-currency properties, in accordance with theCompany Law of the People's Republic of China, the Regulations of the People's Republic of China on the Administration of Company Registration, and other applicable laws and regulations, the relevant issues concerning the administration of the appraisal of capital contributions in non-currency property are hereby notified as below: 

    党中央有关部门,国务院各部委、各直属机构,总后勤部、武警总部,全国人大常委会办公厅,全国政协办公厅,各中央管理企业,各省、自治区、直辖市、计划单列市财政厅(局)、工商行政管理局,新疆生产建设兵团财务局、工商局:

    为了加强以实物、知识产权、土地使用权等非货币财产出资的评估管理,规范以非货币财产出资评估行为,依据《中华人民共和国公司法》、《中华人民共和国公司登记管理条例》等有关法律法规,现就以非货币财产出资评估管理有关事项通知如下:

1.   The asset appraisal shall be performed under any of the following circumstances: 

(1) Investors make contributions with non-currency properties; 

(2) When verifying capital or applying for industrial and commercial registration, capital verification agencies or investors find that the non-currency property as capital contribution significantly varies from the assets on the base date of appraisal in terms of asset status, usage or market environment, or significant changes occur to appraisal assumption, which may result in significant changes in assets value; and 

 (3) Other matters that shall be subject to asset appraisal in accordance with applicable laws and administrative regulations.

       一、有下列情形之一的,应当进行资产评估:

    (一)投资人以非货币财产出资的;

    (二)在验资或申请工商登记时,验资机构或投资人发现用作出资的非货币财产与评估基准日时的资产状态、使用方式、市场环境等方面发生显著变化,或者由于评估假设已发生重大变化,可能导致资产价值发生重大变化的;

    (三)法律、行政法规规定的其他需要进行资产评估的事项。

2.  The investors shall entrust duly incorporated assets appraisal agencies to evaluate capital contributions in non-currency property.

       二、以非货币财产出资评估,投资人应当委托依法设立的资产评估机构进行。

3.   The investors who contribute with non-currency properties shall be liable for the authenticity and legality of such properties as provided.

       三、以非货币财产出资的投资人,应当对所提供的非货币财产的真实性、合法性承担责任。

4.   When engaging in asset appraisal of capital contributions in non-currency property, all assets appraisal agencies shall strictly abide by relevant standards and rules for assets appraisal and shall bear the legal liability for the reasonableness of the appraisal results. 

When performing appraisal on contributions in non-currency properties, assets appraisal agencies may engage experts of relevant specialties to assist their work, which however shall not exempt assets appraisal agencies and certified public appraisers from their legal liabilities.

       四、资产评估机构从事以非货币财产出资评估业务时,应当严格遵循有关的资产评估准则和规范,并对评估结论的合理性承担法律责任。

    资产评估机构在执行以非货币财产出资评估业务时,可以聘请相关专业的专家协助工作,但不能因此减轻或免除资产评估机构及注册资产评估师应当承担的法律责任。

5.   Assets appraisal agencies shall follow the principles of independence, objectiveness and equity, shall not issue false appraisal reports upon the request of clients, and shall not obtain appraisal business of capital contributions in non-currency properties by methods of unfair competition such as offering kickbacks or lowering price viciously. 

       五、资产评估机构应当遵循独立、客观、公正的原则,不得迎合委托方要求出具虚假的评估报告,不得以给予“回扣”、恶性压价等不正当竞争方式承揽以非货币财产出资评估业务。

6.  Investors, any other agencies and individuals shall not interfere with the appraisal business of capital contributions in non-currency properties or the results thereof; when assisting assets appraisal agencies in their practice, the experts of relevant specialties shall only deliver professional opinions on the technical statuses of the appraised object, and shall not express any opinion on the reasonableness of the appraisal reports or results. 

       六、投资人及其他任何单位和个人不得干预以非货币财产出资的评估业务和评估结果,相关专业的专家在协助资产评估机构执业时,应当只对评估对象的技术状况发表专业意见,不得对评估报告及评估结果是否合理发表意见。

7.   The finance authorities and administrations for industry and commerce shall establish an information communication mechanism, and deal with, in accordance with applicable provisions of the State, any violation of the said provisions by the investors who contribute with non-currency properties and the assets appraisal agencies that engage in the appraisal of capital contributions in non-currency properties.

       七、财政、工商管理部门应当建立信息通报机制,对以非货币财产出资的投资人和从事以非货币财产出资评估业务的资产评估机构违反上述规定的,应当按国家有关规定进行处理。

8.   China Appraisal Society shall reinforce industrial self-discipline and professional guidance, set up an expert pool of relevant specialties, and establish and improve relevant creditability archives and databases to create a necessary platform for the appraisal of capital contributions in non-currency properties and to improve the practicing quality of assets appraisal, industrial creditability and influence. 

       八、中国资产评估协会应当加强行业自律和专业指导工作,建立相关专业的专家库,建立并完善相关的诚信信息档案和数据库,为以非货币财产出资评估创建必要的平台,以提高资产评估的执业质量、行业公信力和影响力。

9.   After the circulation of this Notice, in case of any contradiction between the previous relevant provisions and this Notice, the latter shall prevail. 

Ministry of Finance

State Administration for Industry and Commerce

March 30, 2009

       九、本通知印发后，过去有关规定与本通知内容相抵触的，以本通知为准。

    财政部

   工商总局

    二○○九年三月三十日