Notice of the Ministry of Finance on Earnestly Managing Well the Reform of the Fee-charging System in Asset Valuation

财政部关于认真做好资产评估收费制度改革工作的通知

Promulgating Institution: Ministry of Finance

Document Number: Cai Qi [2009] No. 268

Promulgating Date: 12/04/2009

Effective Date: 12/04/2009

颁布机关: 财政部

文      号: 财企[2009]268号

颁布时间: 12/04/2009

实施时间: 12/04/2009

To finance departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government, 

In order to regulate the fee-charging in asset valuation, safeguard social and public interests as well as the legitimate rights and interests of the parties concerned, and promote the healthy development of the asset valuation industry, the National Development and Reform Commission and the Ministry of Finance have jointly issued the Administrative Measures for Fee-charging in Asset Valuation (Fa Gai Jia Ge [2009] No. 2914) to implement major reforms of the existing fee-charging system in asset valuation. With a view to thoroughly implementing the Administrative Measures for Fee-charging in Asset Valuation, managing well the reform of the fee-charging system in asset valuation, relevant issues are hereby notified as follows:

    各省、自治区、直辖市财政厅(局):

    为规范资产评估收费行为,维护社会公共利益和当事人的合法权益,促进资产评估行业健康发展,国家发展改革委、财政部联合发布了《资产评估收费管理办法》(发改价格[2009]2914号),对现行资产评估收费制度进行了重大改革。为了贯彻实施《资产评估收费管理办法》,做好资产评估收费制度改革工作,现就有关问题通知如下:

1. Unify understanding and attach great importance. Fee-charging in asset valuation not only affects the level of compensation for the service costs of valuation agencies, but also concerns the economic interests of relevant parties concerned as well as the establishment and improvement of the corruption prevention system in the economic sphere. Regulating the fee-charging behavior of asset valuation agencies and improving relevant administration systems is an important guarantee to the healthy and orderly development of the asset valuation industry.

The newly-promulgated Administrative Measures for Fee-charging in Asset Valuation shall come into implementation as of January 1, 2010. The prevailing Fee-charging System in Asset Valuation jointly formulated in 1992 by the former State Price Bureau and the former State State-owned Assets Administration Bureau shall soon be repealed. Therefore, if regions fail to announce to the public the re-formulated fee-charging measures and standards of asset valuation by the end of December 2009, fee-charging in asset valuation will be put in a position where no regulations can be followed. As such, all finance departments at the provincial level shall attach great importance to the reform of the fee-charging system in asset valuation and effectively manage well various preparatory work for the implementation of the Administrative Measures for Fee-charging in Asset Valuation.

       一、统一认识,高度重视。资产评估收费问题,既影响着评估机构服务成本的补偿水平,也影响到相关当事方的经济利益,关系到经济领域预防腐败体系的建立健全。规范资产评估机构收费行为,健全相关管理制度,是资产评估行业健康、有序发展的重要保障。

    新发布的《资产评估收费管理办法》从2010年1月1日起实施,现行的原国家物价局、原国家国有资产管理局于1992年联合制定的资产评估收费制度即将废除。在2009年12月底前,各地方如果未向社会公布重新制定的资产评估收费办法和收费标准,将使资产评估收费处于无章可循的境地。因此,各省级财政部门要高度重视资产评估收费制度的改革工作,切实做好贯彻实施《资产评估收费管理办法》的各项准备工作。

2. Grasp the content and carry forward the reform. Finance departments at the provincial level shall grasp the contents and requirements of the reform of the fee-charging system of asset valuation. The Administrative Measures on Fee-charging in Asset Valuation has made major reform of the existing fee-charging system of asset valuation, which mainly includes:

(1) having adjusted the single fee-charging type, and implemented the government guiding price and the market regulation price in the fee-charging in asset valuation;

(2) having adjusted the billing basis for fee-charging in valuation, cancelled the use of the asset valuation results as the standard for the calculation of valuation fees, and implemented such fee-charging methods as project-based billing, time-based billing or the combination of the project-based billing and the time-based billing;

(3) having adjusted the fee-charging practice where only the maximum rather than both the maximum and the minimum level is prescribed; with regard to statutory asset valuation services where the government guiding price is implemented, having implemented a fee-charging standard of the benchmark price as well as the floating thereof according to a certain range;

(4) in light of the development of social economy and the valuation industry, having clarified various factors that shall be taken into consideration when determining the pricing of asset valuation fees.

       二、掌握内容,推进改革。各省级财政部门要掌握资产评估收费制度改革的内容和要求,《资产评估收费管理办法》对现行的资产评估收费制度做了重大改革,主要有:

    (一)调整单一的收费类型,对资产评估收费实行政府指导价和市场调节价;

    (二)调整评估收费计费基础,取消以资产评估结果作为评估收费计算标准的做法,实行计件收费、计时收费或计件与计件收费相结合的收费方式;

    (三)调整了只规定上限,而不规定下限的收费做法,对实行政府指导价的法定资产评估服务,实行基准价以及按一定幅度上下浮动的收费标准;

    (四)根据社会经济和评估行业发展情况,明确了资产评估收费定价应当考虑的各项因素。

3. Specify tasks and emphasize practical results. All finance departments at the provincial level shall, in light of the local conditions and as quickly as possible, ensure that a comprehensive clean-up of various policies concerning fee-charging in asset valuation be conducted by the end of December 2009, carefully study and put forward the fee-charging methods and standards of asset valuation within their respective administrative regions, make efforts to solve the existing prominent problem of vicious competition of arbitrary price-squeezing in the asset valuation industry by strengthening systems and regulations, and consult with price departments at the same level to formulate the methods and standards in accordance with the provisions. 

When studying and putting forward the benchmark price of the fees for statutory asset valuation services as well as the floating range thereof, Article 6, Article 7 and Article 9 of the Administrative Measures for Fee-charging in Asset Valuation shall be followed. At the same time, attention shall be paid to the following issues:

(1) valuation fees shall be in line with the quality of the valuation practice as well as the economic responsibilities borne by the valuation agencies and the evaluators;

(3) reasonably reflect the value of the asset valuation work, and make sure that the costs of services provided by asset valuation agencies be compensated for and the fees can facilitate the absorption and cultivation of high-quality valuation talents;

(3) give due consideration to the difference between the securities valuation business and the general valuation business, and the fees for securities valuation shall be in line with the social impact, complex procedures, service requirements and the practicing costs of the securities valuation business;

(4) consider the objective needs of cross-regional practice and the homogenous requirements of valuation business in different regions, and pay attention to the convergence of different price levels in different regions.

       三、明确任务,注重实效。各省级财政部门要尽快结合本地实际情况,务必在2009年12月底之前全面清理涉及资产评估收费的各种政策,认真研究提出本地区的资产评估收费办法和收费标准,通过加强制度规范,着力解决资产评估行业目前存在的任意压价恶性竞争的突出问题,并按规定与同级价格主管部门协商制定。

    在研究提出法定资产评估服务收费的基准价及其上下浮动幅度时,应当遵循《资产评估收费管理办法》第六条、第七条、第九条的要求,同时注意以下事项:

    (一)评估收费要与评估执业质量、评估机构及评估人员承担的经济责任相匹配;

    (二)合理体现资产评估工作价值,确保资产评估机构提供服务的成本得到补偿,并有利于吸收和培养高素质的评估人才;

    (三)适当考虑证券评估业务与普通评估业务的差异性,证券评估收费要与证券评估业务的社会影响力、复杂程序、服务要求和执业成本相匹配;

    (四)考虑跨地区执业的客观需要以及评估业务在不同地区的同质要求,注意地区之间不同价格水平的衔接。

4. Strengthen leadership and coordinate the division of labor. All finance departments at the provincial level shall strengthen the organization and leadership of the reform of the fee-charging system in asset valuation. When proposing the fee-charging methods and standards in asset valuation within their respective administrative regions, the said departments shall strengthen investigation and research, fully listen to the opinions of asset valuation associations at the provincial level and local asset valuation agencies. Asset valuation associations at the provincial shall actively cooperate with finance departments to carry out the reform of the fee-charging system in asset valuation, give full play to the role of industrial regulation, and provide basic information needed by finance departments for research as soon as possible. Strengthen the supervision and inspection over the implementation situation of the Administrative Measures for Fee-charging in Asset Valuation, establish a routine monitoring system, and promptly report any problem to the Ministry of Finance.

Ministry of Finance

December 4, 2009

       四、加强领导，分工协调。各省级财政部门要加强资产评估收费制度改革的组织领导，在提出本地区资产评估收费办法和收费标准的意见时，要加强调查研究，充分听取省级资产评估协会和当地资产评估机构的意见。各省级资产评估协会要积极配合财政部门开展资产评估收费制度改革工作，充分发挥行业监管的作用，尽快为财政部门提供研究所需的基础资料。对《资产评估收费管理办法》贯彻落实情况，要加强监督检查，建立日常监管制度，如有问题，及时向我部报告。

    财政部

    二〇〇九年十二月四日