Notice of the Ministry of Finance on Implementing State Treasury Centralized Payment for Financial Funds of Financial Enterprises

财政部关于金融企业财政资金实行国库集中支付的通知

Promulgating Institution: Ministry of Finance

Document Number:Cai Ban Ku [2008] No. 106

Promulgating Date: 05/19/2008

Effective Date: 05/19/2008

颁布机关: 财政部

文      号: 财办库[2008]106号

颁布时间: 05/19/2008

实施时间: 05/19/2008

To all enterprises concerned,

In accordance with the Notice of the Ministry of Finance on Matters Concerning Implementing State Treasury Centralized Payment for Funds of Central Enterprises Appropriated by the State Treasure (Cai Ku [2006] No. 85), Notice of the Ministry of Finance on Printing and Distributing the Interim Measures for the Administration of Implementing State Treasury Centralized Payment for the Central Government Funds (Cai Ku [2007] No. 112), and other relevant provisions, the funds appropriated by the Ministry of Finance to financial enterprises shall be subject to the State treasury centralized payment. In connection with the relevant matters the following Notice is hereby issued:

   有关企业：

   根据《财政部关于财政拨付中央企业资金实行国库集中支付有关事项的通知》（财库[2006]85号）、《财政部关于印发〈中央政府性基金国库集中支付管理暂行办法〉的通知》（财库[2007]112号）等有关规定，财政部拨付金融类企业的资金应当实行国库集中支付。现将有关事项通知如下：

1. General budgetary funds and government funds appropriated by the Ministry of Finance to relevant financial enterprises shall be subject to the State treasury centralized payment as of 1 June 2008. The Ministry of Finance, based on the application of relevant enterprises, shall adopt a direct finance payment method to appropriate the funds directly to the enterprise's basic deposit accounts.

      一、自2008年6月1日起，财政部拨付有关金融企业的一般预算内资金和政府性基金，实行国库集中支付。具体操作由财政部根据有关企业申请，采取财政直接支付方式，将资金支付到企业基本存款账户。

2. The central enterprises shall formulate the monthly expenditure plan in line with the approved budget; wherein the basic expenditure plan for each month shall be prepared in accordance with the principle of annual equilibrium, with the monthly expenditure plans of the basic expenditure for January to May of the following year formulated and reported before December 1st. and the monthly expenditure plans of basic expenditure for June to December of the current year formulated and reported before May 1st. The monthly expenditure plans for a project shall be formulated and reported according to the project schedule on a quarterly basis, and shall be prepared by the relevant departments for the time being.

      二、中央企业根据批复的预算编制分月用款计划。其中基本支出分月用款计划按照年度均衡性原则编制，每年12月1日前编报下年度1－5月份基本支出分月用款计划，5月1日前编报当年6－12月份基本支出分月用款计划。项目支出用款计划根据项目进度按季分月编报，暂由相关部门司代编。

3. The central enterprises shall fill in the Summary Application Form of the Direct Payment by the Treasury Department in accordance with the approved expenditure plan and report it to the Ministry of Finance (Department of the Treasury). The beneficiary specified in the Application Form shall be the full name of the applying enterprise and the account shall be the basic deposit account of the enterprise. If the Application Form is verified to be inerrable, the Ministry of Finance (Department of the Treasury) shall notify the correspondent bank to pay the funds directly to the enterprise's account.

      三、中央企业根据批复的用款计划，填写《财政直接支付汇总申请书》，报财政部（国库司）。申请书中的收款人为申请企业的全称，账户为企业基本存款账户。财政部（国库司）审核无误后，通知代理银行将资金直接支付到企业。

4. The enterprises shall handle the financial affairs in accordance with the Credit Advice for Direct Financial Payment provided by the correspondent bank for the zero balance account of the Ministry of Finance and the accounting subjects for business accounting shall remain unchanged.

      四、企业根据财政部零余额账户代理银行提供的《财政直接支付入账通知书》进行账务处理，核算使用的会计科目不变。

5. When applying for the general budgetary outlays and government funds, appropriation after the implementation of the reform, the enterprises shall undergo the procedures for directly reserving the specimen seal once again and shall uniformly use the relevant vouchers and statement formats specified in the State treasury centralized payment system.

      五、改革实施后，企业申请一般预算支出和政府性基金拨款，应重新办理财政直接预留印鉴手续，并统一使用国库集中支付制度规定的有关凭证和报表格式。

6. Revenue refunds from the treasury, such as the income tax rebates, and off-budget outlays, for the time being, shall be paid through the original channel, the existing expenditure schedule and application for payment shall continue to be used. Issues on the specific time and payment method for implementing the State treasury centralized payment shall be notified separately.

      六、所得税退税等收入退库资金和预算外支出暂按原渠道支付，并仍使用现行的用款计划表和请款申请书。实施国库集中支付的具体时间及支付方式等事项另行通知。

19 May 2008

二〇〇八年五月十九日