Supplementary Provisions to the "Measures for the Administration of Collection and Delivery of Earnings on State-Owned Equity Invested/Participating in National Comprehensive Agricultural Development Investment"

《国家农业综合开发投资参股国有股权收益收缴管理办法》补充规定

Promulgating Institution:Ministry of Finance

Document Number:Cai Fa [2008] No. 3

Promulgating Date:03/04/2008

Effective Date:03/04/2008

颁布机关:财政部

文      号:财发[2008]3号

颁布时间:03/04/2008

实施时间:03/04/2008

We hereby make the following adjustments to the government incomes and expenses classification used in turning over the return on State-owned equity invested or participating in national comprehensive agricultural development investment to higher authority, in accordance with the provisions of the Notice of the Ministry of Finance and the People's Bank of China on the Amendment of Government Incomes and Expenses Classification in 2007 and 2008 (Cai Yu [2007] No. 468):

    根据《财政部、中国人民银行关于修订2007年和2008年政府收支分类科目的通知》（财预〔2007〕468号）有关规定，现将农业综合开发投资参股国有股权收益上缴财政时使用的政府收支分类科目调整如下:

1. "Dividends on State-owned equities " to be turned over to higher authority shall be listed as Classification 103, Section 06, Item 02, Subject 99 of 2008 Government Incomes and Expenses Classification, "Other dividend incomes"; 

       一、“国有股权分红收益”上缴财政时,列《2008年政府收支分类科目》103类06款02项99目“其他股利、股息收入”科目;

2. " Earnings from State-owned equity transfer " to be turned over to higher authority shall be listed as Classification 103, Section 06, Item 03, Subject 99 of 2008 Government Incomes and Expenses Classification, "Other property assignment income";

       二、“国有股权转让收入”上缴财政时,列《2008年政府收支分类科目》103类06款03项99目“其他产权转让收入”科目;

3. " Earnings from liquidation of State-owned equities " and " Other earnings on State-owned equities " to be turned over to higher authority shall be listed as Classification 103, Section 06, Item 99 of 2008 Government Incomes and Expenses Classification, "Other operation income of state-owned capitals".

       三、“国有股权清算收入”和“国有股权其他收入”上缴财政时,列《2008年政府收支分类科目》103类06款99项“其他国有资本经营收入”。