Measures on the Administration of Transfer Payment from the Central Government to Resource-exhausted Cities in 2012

2012年中央对地方资源枯竭城市转移支付管理办法

Promulgating Institution: Ministry of Finance

Document Number: Cai Yu [2012] No. 305

Promulgating Date: 06/14/2012

Effective Date: 06/14/2012

颁布机关: 财政部

文      号: 财预[2012]305号

颁布时间: 06/14/2012

实施时间: 06/14/2012

  Article 1    Pursuant to the essence of the Certain Opinions of the State Council on Promoting the Sustainable Development of Resource-dependent Cities (Guo Fa [2007] No. 38), with the approval of the State Council, the Central government establishes the transfer payment program for resource-exhausted cities.

       第一条  根据《国务院关于促进资源型城市可持续发展的若干意见》(国发【2007】38号)精神,经国务院批准,中央财政设立资源枯竭城市转移支付。

  Article 2    (Scope of subsidies) The recipients of transfer payments from the Central Government to resource-exhausted cities shall be the resource-exhausted cities approved by the State Council and other cities entitled to the policy of transfer payment to resource-exhausted cities by reference.

       第二条  (补助范围)中央对地方资源枯竭城市转移支付的补助对象为:经国务院批准的各批次资源枯竭城市,以及参照执行资源枯竭城市转移支付政策的城市。

  Article 3    (Term of subsidies) For the cities (counties and districts) included in the scope of transfer payment to resource-exhausted cities, the term of the first round of subsidies shall be four years. After four years, according to the results of assessment on the transformation of such resource-exhausted cities conducted by relevant departments under the State Council, the term of subsidies for the cities and counties that have not yet succeeded in transformation shall be extended by additional five years; a gradually reduced subsidy will be provided to the cities and counties that have succeeded in transformation for three years thereafter at the rate of 75%, 50% and 25% respectively of the basic subsidy in the preceding year.

       第三条  (补助期限)纳入资源枯竭城市转移支付范围的市(县、区)第一轮补助期限为4年;4年后,根据国务院有关部门对资源枯竭城市转型情况的评价结果,转型没有成功的市县继续延期5年;转型成功的市县按照上一年补助基数分3年给予退坡补助,补助比例分别为75%、50%和25%。

  Article 4    (Principle of allocation) The transfer payment funds to resource-exhausted cities will be allocated according to the following principles:

(1) Objectivity and fairness. Objective factors that affect the financial operation of resource-exhausted cities shall be taken as the basis for the allocation of funds and the funds shall be allocated in a centralized and standardized manner;

(2) Openness and transparency. The process of calculation of transfer payment and the results of allocation shall be open and transparent; and

(3) Classified subsidies. The subsidies will vary with the type of resource-exhausted cities, counties and districts.

       第四条  (分配原则)资源枯竭城市转移支付资金分配遵循以下原则:

    (一)客观公正。选取影响资源枯竭城市财政运行的客观因素,采用统一规范的方式进行分配。

    (二)公开透明。转移支付测算过程和分配结果公开透明。

    (三)分类补助。体现资源枯竭市、县、区的类别差异。

  Article 5    (Method of allocation) The transfer payments to resource-exhausted cities will be allocated according to the following formulas:

Amount of transfer payment to a resource-exhausted city = fixed quotas for subsidies + factor subsidies.

Among which:

1. Fixed quotas for subsidies are classified into three classes, which are county-level cities, municipal districts and cities enjoying the policy of transfer payment to resource-exhausted cities accordingly, and the subsidy amount shall be determined according to relevant budgetary arrangements.

2. Factor subsidies = per capita subsidies * non-agricultural population of the city or county (or total population in the case of a municipal district) * coefficient of per capita financial resources * coefficient of difficulty degree * coefficient of cost variance * coefficient of exhaustion degree of resources * coefficient of type of resources.

Among which:

(1) Amount of per capita subsidies = total amount of transfer payments allocated according to the factor method/ (total non-agricultural population of all the cities and counties + total population of municipal districts).

(2) Coefficient of per capita financial resources shall be determined according to the total financial resources and total population of each city, county or district.

(3) Coefficient of difficulty degree and coefficient of cost variance shall be calculated in reference to the measures for balanced transfer payment from the Central Government to local governments for a given year.

(4) Coefficient of exhaustion degree of resources shall be determined in reference to the grade of ratio of available resource reserves to the total proven reserves.

(5) For the purpose of coefficient of type of resources, resources are classified into two types, which are forestry resources and coal and other resources; the coefficient of forestry resources is 80% and the coefficient of coal and other resources is 100%.

Cities entitled to the policy of transfer payment to resource-exhausted cities by reference shall not enjoy factor subsidies for the time being.

       第五条  (分配办法)中央对地方资源枯竭城市转移支付按以下公式分配:

    该资源枯竭城市转移支付额=定额补助+因素补助

    其中:

    1、定额补助分为县级、市辖区、参照执行资源枯竭城市转移支付政策的城市三个档次,补助金额根据预算安排情况确定。

    2、因素补助=人均补助额×各市县非农人口(市辖区采用总人口)×人均财力系数×困难程度系数×成本差异系数×资源枯竭程度系数×资源类型系数

    其中:

    (1)人均补助额=按因素法分配的转移支付总额÷(各市县的非农人口数+各市辖区的总人口数)

    (2)人均财力系数,根据各地区财力总额和人口总数分市、县、区分别确定。

    (3)困难程度系数和成本差异系数,参照当年中央对地方均衡性转移支付办法测算。

    (4)资源枯竭程度系数,参照可利用资源储量占累计查明储量的比重分档确定。

    (5)资源类型系数,分林木资源和煤炭等其他资源两类。其中,林木资源类系数为80%、煤炭等其他资源类系数为100%。

    参照执行资源枯竭城市转移支付政策的城市暂不享受因素补助。

  Article 6    (Allocation at the provincial level) The transfer payment funds from the Central Government to resource-exhausted cities will be allocated to relevant provinces (autonomous regions or municipalities directly under the Central Government). Relevant financial departments at the provincial level shall, in light of their actual situation, formulate the measures for transfer payment from provincial governments to governments at the lower level, provided that the scope of subsidies shall not exceed the scope of transfer payment to resource-exhausted cities as specified in these Measures, and the total amount of funds allocated to governments at the lower level shall not be lower than the amount of transfer payments to resource-exhausted cities allocated from the Central Treasury.

       第六条  (省级分配)中央对地方资源枯竭城市转移支付资金分配到省(自治区、直辖市)。省级财政部门可根据本地实际情况,制定省对下转移支付办法,但补助范围不得超出本办法明确的资源枯竭城市转移支付范围,对下分配总额不得低于中央财政下达的资源枯竭城市转移支付额。

  Article 7    (Use of funds) The transfer payments from the Central Government to resource-exhausted cities are general-purpose transfer payment funds. Resource-exhausted cities shall use the transfer payment funds mainly for solving the problems left over from the past in their regions due to the development of resources, especially for funding social security, education, public health, environmental protection, construction of public infrastructure and transformation of shanty towns, as well as for supporting relocation and transformation of enterprises caused by rectification of industrial and mining areas and other non-market factors.

       第七条  (资金使用)中央对地方资源枯竭城市转移支付为一般性转移支付资金。资源枯竭城市应将转移支付资金主要用于解决本地因资源开发产生的历史遗留问题,重点用于社会保障、教育卫生、环境保护、公共基础设施建设和棚户区改造,以及支持因工矿区治理等非市场因素进行的企业搬迁改造。

  Article 8    (Supervision of funds) Financial departments of all provinces shall strengthen the supervision and administration of transfer payments to resources-exhausted cities within their respective administrative regions, and enhance the performance assessment of utilization of funds with reference to relevant provisions of the Interim Measures for the Performance Assessment of Resources-exhausted Cities (Cai Yu [2011] No. 44), to improve the utilization efficiency of transfer payment funds.

       第八条  (资金监管)各省财政部门应强化对辖区内资源枯竭城市转移支付资金监督管理,参照《资源枯竭城市绩效评价暂行办法》(财预[2011]441号)有关规定,加强资金使用绩效评价,提高转移支付资金使用效益。

  Article 9    The Ministry of Finance shall be responsible for the interpretation of these Measures.

       第九条  本办法由财政部负责解释。