Notice of the Ministry of Finance and the Ministry of Water Resources on the Pooling by the Central Finance of a Portion of the Farmland Water Conservancy Construction Funds Accrued from Land Transfer Proceeds

财政部、水利部关于中央财政统筹部分从土地出让收益中计提农田水利建设资金有关问题的通知

Promulgating Institution: Ministry of Finance; Ministry of Water Resources

Document Number: Cai Zong [2012] No.43

Promulgating Date: 06/26/2012

Effective Date: 06/26/2012

颁布机关: 财政部; 水利部

文      号:财综[2012]43号

颁布时间: 06/26/2012

实施时间: 06/26/2012

To people’s governments of all provinces, autonomous regions, municipalities directly under the Central Government and cities separately designated in the State plan,

With a view to enforcing the requirements laid down at the 2011 water conservancy work conference of the Central Government, and actively resolving the regional contradictions caused by the mismatch between the proceeds from land transfer and the investment needs for farmland water conservancy construction, upon approval by the State Council, this Notice is hereby given as follows on the pooling by the Central Finance of a portion of the farmland water conservancy construction funds accrued from land transfer proceeds:

    各省、自治区、直辖市、计划单列市人民政府:

    为落实2011年中央水利工作会议精神,积极化解土地出让收益与农田水利建设投资需求不匹配的区域性矛盾,经国务院同意,现就中央财政统筹部分从土地出让收益中计提农田水利建设资金有关问题通知如下:

1. With effect from January 1, 2012, the Central Finance shall pool 20% of all the farmland water conservancy construction funds accrued from land transfer proceeds by people’s governments of all provinces, autonomous regions, municipalities directly under the Central Government and cities separately designated in the State plan. To ensure the availability of farmland water conservancy construction funds at the city/county level, the total percentage of farmland water conservancy construction funds pooled by the Central Finance and the people’s government of a given province (autonomous region) shall not exceed 50%; otherwise, the latter shall correspondingly lower the percentage of the funds pooled thereby. There is no restriction on the percentage of farmland water conservancy construction funds to be pooled by municipalities directly under the Central Government.

       一、从2012年1月1日起,中央财政按照20%比例,统筹各省、自治区、直辖市、计划单列市从土地出让收益中计提的农田水利建设资金。为确保市县农田水利建设资金来源,中央和省(自治区)统筹比例合计不超过50%,比例超过50%的地区,应相应下调省级统筹比例。直辖市统筹比例不作限定。

2. To provide an objective picture of the revenue and expenditure of farmland water conservancy construction funds at the Central, provincial and city/county level, the item “103014805 farmland water conservancy construction funds” under the Classified Items of Government Revenue and Expenditure shall, with effect from year 2012, include a new subject thereunder to show the “revenue shared by the Central and local governments”. A city/county-level finance department shall, in accordance with this Notice, after making advanced accrual of farmland water conservancy construction funds, directly transfer the portion of the farmland water conservancy construction funds accrued from land transfer proceeds that shall be pooled by the Central Finance (hereinafter referred to as the “Central Farmland Water Conservancy Construction Funds”) to the Central Treasury according to the prescribed percentage.

       二、为客观反映中央、省、市县农田水利建设资金收支状况,从2012年起,《政府收支分类科目》“103014805农田水利建设资金”的科目说明增加“中央和地方共用收入科目”的内容。市县财政部门应当根据本通知规定,在预提农田水利建设资金后,直接按规定比例,将中央统筹从土地出让收益中计提的农田水利建设资金(以下简称中央农田水利建设资金)划转中央国库。

3. Upon completion of the annual clean-up period of fiscal final accounts at all levels, the Central Finance shall, according to the revenue and expenditure of land transfer in all regions, settle the amount of Central Farmland Water Conservancy Construction Funds turned over by the regions to refund overpayments and collect underpayments. Refund and supplementary payment shall both be handled in the form of year-end settlement of the Central Finance and local finance departments.

       三、每年各级财政决算清理期结束后,中央财政依据各地区土地出让收支情况,对各地区上缴的中央农田水利建设资金进行清算,实行多退少补。退还和补缴均通过中央与地方财政年终结算办理。

4. The Central Farmland Water Conservancy Construction Funds shall be earmarked for the construction of farmland water conservancy works, and be prioritized for farmland water conservancy construction in major grain producing areas, central and western regions, old revolutionary bases, ethnic minority areas, border areas and poverty-stricken areas. City/county-level departments concerned shall, in a uniform manner, fill out the item “2120812 expenditure arranged under farmland water conservancy construction funds” in the Classified Items of Government Revenue and Expenditure to account for the expenditure of the Central Farmland Water Conservancy Construction Funds.

       四、中央农田水利建设资金专项用于农田水利建设,重点支持粮食主产区、中西部地区和革命老区、民族地区、边疆地区、贫困地区农田水利建设。市县使用中央农田水利建设资金发生的支出,统一填列《政府收支分类科目》“2120812农田水利建设资金安排的支出”。

5. The Central Farmland Water Conservancy Construction Funds shall be allocated according to the factor method and in an open, fair, impartial and transparent manner. Allocation factors include: areas of arable land (weighting 35%), grain production yield (weighting 40%), performance factors (weighting 10%) and regional preferences (weighting 15%).

       五、中央农田水利建设资金按照因素法分配,坚持公开、公平、公正、透明的原则。分配因素包括:耕地面积(权重35%)、粮食产量(权重40%)、绩效因素(权重10%)、地区倾斜(权重15%)。

6. The Central Farmland Water Conservancy Construction Funds shall be used in strict accordance with the Notice of the Ministry of Finance and the Ministry of Water Resources on the Accrual of Farmland Water Conservancy Construction Funds from Land Transfer Proceeds (Cai Zong [2011] No. 48) to ensure that they are used for the intended purposes only. The detailed measures for the allocation, use and management of the Central Farmland Water Conservancy Construction Funds shall be formulated separately by the Ministry of Finance and the Ministry of Water Resources in consultation with other departments concerned.

       六、中央农田水利建设资金的使用范围,严格按照《财政部水利部关于从土地出让收益中计提农田水利建设资金有关事项的通知》(财综〔2011〕48号)规定执行,确保专款专用。中央农田水利建设资金分配使用管理的具体办法,由财政部、水利部商有关部门另行制定。

7. A provincial finance department and a provincial department of water resources (water affairs) shall, when consolidating and preparing the final accounts for the revenue and expenditure of farmland water conservancy construction funds in the given region, separately present the revenue and expenditure of the Central Farmland Water Conservancy Construction Funds, and make specific explanations thereon.

       七、省级财政部门、水利(水务)部门汇总编制本地区农田水利建设资金收支决算时,应当单独反映中央农田水利建设资金收支情况,并专门做出说明。

8. Provincial finance departments and departments of water resources (water affairs) shall strengthen the supervision and inspection over the accrual, use and management of farmland water conservancy construction funds at the city/county level, so as to ensure that the Central Farmland Water Conservancy Construction Funds are promptly turned over to the Central Treasury in full and are used strictly as required. Those that fail to turn over, manage or use the Central Farmland Water Conservancy Construction Funds pursuant to this Notice shall be dealt with in accordance with the Regulations on Punishments and Sanctions against Finance-related Illegalities (Order No. 427 of the State Council).

Ministry of Finance

Ministry of Water Resources

June 26,2012

       八、省级财政部门、水利（水务）部门要加强对市县农田水利建设资金计提和使用管理情况的监督检查，保障中央农田水利建设资金及时足额划转，严格按规定用途使用。对于不按本通知规定划转、管理和使用中央农田水利建设资金的，将按照《财政违法行为处罚处分条例》（国务院令第427号）规定进行处理。

    财政部

水利部

    2012年6月26日