Notice of the Ministry of Finance, the State Development and Reform Commission, and the State Grain Administration on the Printing and Distribution of “Financial Management Measures of the Freight Subsidy on Newly-grown Japonica (including polished rice) in Northeast China in 2008 and Purchased by Enterprises within the Shanhaiguan Pass”.

财政部、国家发展改革委、国家粮食局、中国农业发展银行关于印发《关内企业采购2008年新产东北粳稻（大米）入关运费补贴财务管理办法》的通知

Promulgating Institution: Ministry of Finance; National Development and Reform Commission;State Grain Administration

Document Number: Cai Jian [2008] No.699

Promulgating Date: 10/22/2008

Effective Date: 10/22/2008

颁布机关: 财政部; 国家发展和改革委员会; 国家粮食局; 中国农业发展银行

文      号: 财建[2008]699号

颁布时间: 10/22/2008

实施时间: 10/22/2008

Financial offices, development and reform commissions, grain administrations, and branches of agricultural development banks of all provinces, autonomous regions, and municipalities directly under the Central Government, the Parent Company of China’s Grain Storage, the Limited Company of COFCO, and the Logistics Corporation of China’s Grain,

    各省、自治区、直辖市财政厅(局)、发展改革委、粮食局、农业发展银行分行,中储粮总公司、中粮集团有限公司、中国华粮物流集团公司:

In order to seriously implement and carry out policies made by the Central Committee of CPC and the State Council which are intended to be supportive and favorable to agriculture and effectively protect farmers’ grain-production initiatives, and to stabilize the prices of japonica grown in Northeast China, under the ratifications of the State Council, and after the newly-grown japonica has come into the market in Northeast China in 2008, the Central Government will continue to properly subsidize the freight of the said japonica (including polished rice) purchased in the three provinces in Northeast China by qualified grain enterprises located within the Shanhaiguan Pass (namely, those enterprises in all the other provinces, autonomous regions, and municipalities directly under the Central Government except those in the three provinces in Northeast China) at prices no less than the lowest procurement prices and transported to their local provinces (districts and cities) to sell or to add to their local storage of grain. We have formulated after research the “Financial Management Measures of the Freight Subsidy on Newly-grown Japonica (including polished rice) in Northeast China in 2008 and Purchased by Enterprises within the Shanhaiguan Pass” (hereinafter referred to as the “Subsidiary Measures”, see the annex), which have been printed and distributed to you; please strictly follow the regulations of the “Subsidiary Measures” and ensure the smooth implementation of the subsidiary policy.

    为认真贯彻党中央、国务院支农惠农政策,切实保护好农民种粮积极性,稳定东北粳稻价格,经国务院批准,2008年东北新粳稻上市后,中央财政继续对关内(除东北三省外的其他省、自治区、直辖市)具备条件的粮食企业,到东北三省按不低于最低收购价采购并运至本省(区、市)销售或充实地方储备的新粳稻(含大米),给予适当的运费补贴。我们研究制定了《关内企业采购2008年新产东北粳稻(大米)入关运费补贴财务管理办法》(以下简称《补贴办法》,见附件),现印发给你们。请你们严格按照《补贴办法》规定执行,确保补贴政策顺利落实。

【Title】Financial Management Measures of the Freight Subsidy on Newly-grown Japonica (including polished rice) in Northeast China in 2008 and Purchased by Enterprises within the Shanhaiguan Pass.

    附件:关内企业采购2008年新产东北粳稻(大米)入关运费补贴财务管理办法

Ministry of Finance, State Development and Reform Commission

State Grain Administration, China Agricultural Development Bank

October 22, 2008

    财政部

   国家发展改革委

    国家粮食局

   中国农业发展银行

    二○○八年十月二十二日

Financial Management Measures of the Freight Subsidy on Newly-grown Japonica (including polished rice) in Northeast China in 2008 and Purchased by Enterprises within the Shanhaiguan Pass.

In order to seriously implement and carry out policies made by the Central Committee of CPC and the State Council which are intended to be supportive and favorable to agriculture and effectively protect farmers' grain-production initiatives, and to stabilize the prices of japonica grown in Northeast China, under the ratifications of the State Council, and after the newly-grown japonica has come into the market in Northeast China in 2008, the Central Government will continue to properly subsidize the freight of the said japonica (including polished rice) purchased by qualified enterprises located within the Shanhaiguan Pass. The subsidiary measures are hereby established.

   附件：

   关内企业采购2008年新产东北粳稻（大米）入关运费补贴财务管理办法

   为认真贯彻落实党中央、国务院支农惠农政策，切实保护好农民种粮积极性，稳定东北粳稻价格，经国务院批准，2008年东北新粳稻上市后，继续对关内企业采购新产粳稻（含大米，下同）入关给予运费补贴。为此，特制定本办法。

  Article 1    Ascertainment of the subsidiary objects

1. The finance of the Central Government shall properly subsidize the freight where grain departments at the provincial level of all provinces within the Shanhaiguan Pass (referring to all provinces, autonomous regions, and municipalities directly under the Central Government except the three provinces of Helongjiang, Jilin, and Liaonin) delegate or organize and coordinate, together with financial and other departments, their local grain enterprises to purchase in the three provinces in Northeast China newly-grown japonica (including polished rice, the same thereafter) and have the said japonica transported past the Pass back to their local provinces (autonomous regions and municipalities directly under the Central Government, the same thereafter) to sell or to add to their local storage of grain.

The executive agents of the policy shall be ascertained in accordance with the following two approaches: one is that the procurement of the aforesaid japonica is obtained by grain departments at the provincial level together with financial and other departments; the other is that the number of the enterprises to purchase the said japonica will not be restricted within the province, but the enterprises’ qualifications shall be verified according to the administration and each individual enterprise shall, during the period when they enjoy the freight subsidy, purchase an accumulative total of no less than 5,000 tons of the said japonica from one of the three provinces in Northeast China and have the said japonica transported out of the said province. Where the purchase is made less than 5,000 tons by enterprises, it is advised that centralized purchase be adopted under delegation, and the particulars shall be in the charge and coordination of the grain administrations in each of the provinces and shall be ultimately determined with consultations of financial and other departments.

2. Grain enterprises in each province located within the Shanhaiguan Pass that enjoy the said freight subsidy shall simultaneously satisfy the following requirements:

i) Where the grain department at the provincial level delegates, together with financial and other departments, a certain enterprise to have centralized purchase, the said enterprise shall obtain the delegated purchase documents or verified qualification certificate from the aforesaid grain administration and financial departments that are located in the same province of the enterprise.

ii) The enterprises shall purchase in the three provinces in Northeast China at prices no less than the lowest procurement prices the japonica newly-grown in 2008 or rice made from the new japonica and shall have the said rice transported back.

iii) The enterprises shall be those that are legally established and lawfully operated with relatively a large scale, a fairly good credit, and a rather strong capacity together with some management capability in grain operation.

3. Where enterprises located within the Shanhaiguan Pass that utilize land of Northeast China under a contract to grow grain and have the grain transported back to their own provinces and sell on their own no less than 5,000 tons of the said grain, or where grain enterprises located in the three provinces in Northeast China have their branches that are located within the Shanhaiguan Pass purchase more than 5,000 tons of japonica in Northeast China, all the aforesaid enterprises may enjoy the freight subsidy.

4. Where the Parent Company of China’s Grain Storage and all its subsidiary companies purchase from the three provinces in Northeast China japonica and have it transported past the Shanhaiguan Pass to use the japonica as rotation in the Central Government’s grain storage, and where the Limited Company of COFCO and the Logistics Corporation of China’s Grain purchase from the three provinces of Northeast China japonica and have it transported past the Shanhaiguan Pass, the finance of the Central Government shall provide the same subsidy. Specific applications for such subsidy, relevant examination and its approval shall be researched and determined with reference to the measures for local grain enterprises.

      一、补贴对象的确定

   （一）关内各省（指除关外黑龙江省、吉林省、辽宁省三省外的所有省、自治区、直辖市）省级粮食部门会同财政等部门委托或组织协调本地区粮食企业，到东北三省按不低于最低收购价采购并运到本省（自治区、直辖市，下同）销售或充实地方储备的新粳稻，中央财政给予适当的运费补贴。

   政策执行主体可以采取以下两种办法确定：一是由省级粮食部门会同财政等部门委托一家企业集中采购；二是省内不限企业数量，实行资质确认办法进行管理，但单个企业补贴期间从东北三省中单省外运粳稻数量必须累计超过5000吨（含5000吨）。少于5000吨的企业建议采取委托集中采购方式，具体由各省粮食局负责组织协调，并商财政等有关部门确定。个体工商户、农业合作社等非粮食企业可通过集中采购方式采购东北粳稻。

   （二）关内各省享受入关运费补贴的粮食企业需同时具备以下条件：

   1、由省级粮食部门会同财政等部门委托一家企业集中采购的，应具有企业所在地省级粮食、财政部门共同出具的委托收购文件或资质确认证明。

   2、到东北三省按不低于最低收购价格采购并调运2008年度生产的粳稻或由新稻加工的大米。

   3、企业应依法成立、守法经营，规模较大、资信良好、实力较强，有一定的粮食经营管理能力。

   （三）中储粮总公司及所属分公司从东北三省采购粳稻调运入关，用于中央储备粮轮换；中粮集团、华粮物流集团公司从东北三省采购粳稻入关的，中央财政给予同样的运费补贴政策。

  Article 2    Standards of the freight subsidy

5. Where the said japonica is purchased and transported out from Helongjiang Province and if the inter-province transportation is by nonstop railway, the freight subsidy shall be RMB 0.06 for half a kilogram; if the inter-province transportation is by through traffic of railway and watercourse, highway and watercourse or by nonstop highway with a distance of over 500 kilometers (including 500 kilometers), the subsidy shall be RMB 0.14 for half a kilogram; if the transportation is by nonstop highway with a distance of less than 500 kilometers, the subsidy shall be RMB 0.07 for half a kilogram.

Where the said japonica is purchased and transported out from Jilin Province, the freight subsidy shall be temporarily conducted in accordance with the following standards:

If the inter-province transportation is by nonstop railway, the subsidy shall be RMB 0.03 for half a kilogram; if the said transportation is by through traffic of railway and watercourse, highway and watercourse or by nonstop highway with a distance of over 500 kilometers (including 500 kilometers), the subsidy shall be RMB 0.08 for half a kilogram; if the transportation is by nonstop highway with a distance of less than 500 kilometers, the subsidy shall be RMB 0.04 for half a kilogram.

Where the said japonica is purchased and transported out from Liaonin Province, the freight subsidy shall be temporarily conducted in accordance with the following standards:

If the inter-province transportation is by nonstop railway, the subsidy shall be RMB 0.01 for half a kilogram; if the said transportation is by through traffic of railway and watercourse, highway and watercourse or by nonstop highway with a distance of over 500 kilometers (including 500 kilometers), the subsidy shall be RMB 0.04 for half a kilogram; if the transportation is by nonstop highway with a distance of less than 500 kilometers, the subsidy shall be RMB 0.02 for half a kilogram.

The transportation means of “by through traffic of railway and watercourse, highway and watercourse” referred to in this provision means that the grain is transported from the inland areas of the three provinces in Northeast China by railway or by highway to the seaports along the coast of Liaonin Province, or the grain is directly purchased from the seaports of Liaonin Province and then is shipped by sea transportation out to the areas with the Shanhaiguan Pass.

The quantity of grain to be subsidized shall be estimated by the grain actually shipped.

      二、运费补贴标准

   （四）从黑龙江省购买并外运粳稻的，省间运输为铁路直达的，每市斤补贴0.06元；省间运输为铁水联运、公水联运或公路直达运输距离超过500公里（含500公里）的，每市斤补贴0.14元；公路直达运输距离短于500公里的，每市斤补贴0.07元。

   从吉林省购买并外运粳稻的，运费补贴暂按以下标准执行：省间运输为铁路直达的，每市斤补贴0.03元；省间运输为铁水联运、公水联运或公路直达运输距离超过500公里（含500公里）的，每市斤补贴0.08元；公路直达运输距离短于500公里的，每市斤补贴0.04元。

   从辽宁省购买并外运粳稻的，运费补贴暂按以下标准执行：省间运输为铁路直达的，每市斤补贴0.015元；省间运输为铁水联运、公水联运或公路直达运输距离超过500公里（含500公里）的，每市斤补贴0.065元；公路直达运输距离短于500公里的，每市斤补贴0.0325元。

   本办法所指铁水、公水联运，是指从东北三省内陆地区通过铁路或公路将粮食运至辽宁沿海港口，或直接从辽宁港口收购粮食，再通过海运方式运至关内地区。

   补贴粮食数量，以到货数为准。其他运输方式无运费补贴。

  Article 3    The commencement and expiration dates of the subsidy policy

6. The commencement and expiration dates of the freight subsidy are from Nov.1, 2008 (including Nov. 1 on which the shipping starts) to Apr. 30, 2009 (including Apr. 30 on which the shipping arrives).

7. The commencement date refers to the departure date of the shipped grain in the province where it is purchased, and based on the date showed on lawfully made transportation vouchers the commencement date shall be ascertained in accordance with the following principles:

i) If the grain is transported by inter-province railway or by nonstop highway, the commencement date shall be the departure date of the shipped grain, and the arriving place of the goods must be a specific place in the area within the Shanhaiguan Pass where the grain is to be sold.

ii) If the grain is transported by through traffic of railway and watercourse, highway and watercourse, the commencement date shall be the departure date of the shipped grain, and the arriving place of the goods must be a specific place outside the three provinces of Northeast China, and meanwhile the specific place shall be connected with the through traffic, after which the arriving place of the goods must be a specific place in the area within the Shanhaiguan Pass where the grain is to be sold.

8. The expiration date refers to the date when the grain is transported to the province where the grain enterprise is located, and based on the date showed on lawfully made transportation vouchers the commencement date shall be ascertained in accordance with the following principles:

i) If the inter-province transportation is conducted by nonstop railway, the expiration date shall be the date when the goods arrive at the railway platform;

ii) If the transportation is by through traffic of railway and watercourse, highway and watercourse, the expiration date shall be the date when the goods arrive at the unloading wharf;

iii) If the transportation is by nonstop highway, the expiration date shall be the date when the goods arrive at the destination place for unloading.

      三、补贴政策的起止期限

   （五）运费补贴期限为2008年11月1日（含1日，开始发运）至2009年4月30日（含30日，到达）。

   （六）起始时间指粮食在购粮省份的启运时间，根据合法的运输单据上注明的日期，按以下原则确定：

   1、省间铁路或公路直达运输的，以粮食启运日期为准，且收货地点必须为关内具体地点。

   2、铁水、公水联运的，以粮食启运日期为准，联运要保持衔接，联运后的收货地点必须为关内的具体地点。

   （七）截止时间指运输到购粮企业所在省份的时间，根据合法的运输单据上注明的日期，按以下原则确定：

   1、省间铁路直达运输以货到站台日期为准；

   2、铁水、公水联运以货到接卸码头日期为准；

   3、公路直达运输以货到接卸目的地日期为准。

  Article 4    Application for the freight subsidy, examination and approval of the subsidy and its appropriation

9. Delegated enterprises may submit applications and effective vouchers to grain administrations at the provincial level for the freight subsidy prior to May 15, 2009. The submitted materials shall be collected and sorted by the said grain administrations and shall be forwarded, prior to May 31, 2009, to financial departments at the provincial level for examination and approval.

10. The aforesaid financial departments shall, prior to June 15, 2009, submit the said materials to the office of the financial ombudsman who is stationed at the province (hereinafter referred to as “the ombudsman’s office”) for examination and approval. The ombudsman’s office shall check and verify the shipped quantity of grain to be subsidized by the finance of the Central Government in accordance with the effective vouchers submitted by related departments. The vouchers that need checking and verification include the following:

i) Vouchers occurring in the course of purchase: where the grain is directly purchased from the farmers, grain purchase vouchers printed by taxation departments shall be provided; where the grain is purchased from enterprises, lawfully purchase and sale contracts and value added tax invoices (and copies) shall be submitted; what is to be submitted also include quality certificates of the new grain issued by quality control departments at the places when the grain purchase is made; where enterprises within the Shanhaiguan Pass utilize land of Northeast China under a contract to grow grain and have it transported back to sell in their own provinces, and in such a case there would be no grain purchase vouchers or value added tax invoices, the said lawfully-entered contract and a yield certificate of the grain issued by agricultural governing departments shall be necessary.

ii) Vouchers occurring in the course of transportation: according to different means of transportation, lawful vouchers shall be submitted, such as those concerning nonstop railway and highway transportation or through traffic of railway and watercourse, and of highway and watercourse.

iii) Vouchers of payment of goods: grain purchase vouchers printed by taxation departments or vouchers verifying remittance from the bank.

11. Financial departments at the provincial level shall, prior to July 15, 2009, submit to the Ministry of Finance applications for the freight subsidy in accordance with examination and checking result of the ombudsman’s offices (financial departments at the provincial level in Tibet Autonomous Region shall submit the applications in accordance with their own examination and checking).

12. After the Ministry of Finance have collected and examined the relevant materials, it shall arrange the freight subsidy in accordance with the provided standards for the verified quantity of the purchased and shipped grain (estimated according to the standardized products regulated by the State quality standards). Freight subsidy for the local grain enterprises shall be appropriated by the Ministry of Finance to provincial financial departments, which in turn shall directly appropriate the subsidy to the enterprises that have conducted the purchase business; Freight subsidy for the enterprises of the Central Government shall be directly appropriated to them following the examination and checking by the ombudsman’s office located where the headquarters of the said enterprises lie.

      四、补贴资金的申请、审核和拨付

   （八）申领企业在2009年5月15日前，向省级粮食部门报送补贴申请及有效凭证。申报材料由省级粮食部门汇总、整理后，于2009年5月31日前报省级财政部门审核。

   （九）省级财政部门在2009年6月15日前将有关资料送至财政部驻本省（区、市）财政监察专员办事处（以下简称专员办）审核。相关省（区、市）专员办按照对2007年度东北粳稻运费补贴审核办法，负责依据有关部门提供的有效凭证，核实中央财政应补贴的粮食数量。需审核的有效凭证包括：

   1、采购环节的凭证：从农民手中直接收购的，需提供由当地税务部门统一印制的粮食收购单据；从企业采购的需提供合法的购销合同和当地税务增值税专用发票（复印件）；收购所在地的县级粮食行政管理部门要加强质量监管，并负责出具新粮证明；关内企业在东北承包土地种粮并运回企业所在省自销，没有收购或增值税发票的，须提供合法的土地承包合同、产地农业主管部门出具的产量证明。

   2、运输环节的凭证：按不同的运输方式，提供铁路、公路直达运输或铁水、公水联运的正式合法运输单据。

   3、货款支付凭证：税务部门印制的粮食收购单据或银行汇款凭证。

   申领补贴时，各凭证均提供复印件（须加盖单位公章），但申领企业必须保存好凭证，以备核查。

   （十）省级财政部门根据专员办审核结果，于2009年7月底前向财政部提出补贴申请（西藏地区由省级财政部门自行审核上报）。

   （十一）财政部汇总审核后，根据审核确定的购运粮食数量（按国家质量标准规定的标准品计算），按规定的标准安排运费补贴，地方粮食企业的运费补贴拨付给省级财政部门。由省级财政部门在收到拨款10日内直接拨付给承担采购业务的企业；中央企业的运费补贴，由企业总部所在地专员办审核后，直接拨付给中央企业。

  Article 5    Supplementary provisions

13. During the period from Nov.1, 2008 (including Nov.1) to Apr. 30, 2009 (including Apr. 30) in which the policy is effective, any loss incurred from accidents arising in the course of purchase and transportation by the delegated enterprises shall be, in accordance with relevant provisions, burdened by the said enterprises.

14. Related departments shall strengthen supervision and examination, practicably be responsible, and falsification and false reports for and fraudulent possession of the freight subsidy shall be forbidden. Once such things are found out, the related enterprises’ right to enjoy the policy shall be terminated, which shall be proclaimed through social media as well.

15. These Measures shall be construed by the Ministry of Finance.

      五、附则

   （十二）2008年11月1日（含1日）至2009年4月30日（含30日）政策执行期间，受托企业在粮食收购调运过程中发生的经济纠纷、意外事故等，由企业按有关法律法规自行协调解决。

   （十三）有关部门要加强监督检查，切实负责，严禁弄虚作假、虚报冒领补贴资金。一经发现，取消企业享受补贴政策的资格，并通过社会媒体等公开通报。

   （十四）本办法由财政部负责解释。