Notice of Ministry of Finance People's Republic of China on the Issues Concerning the Award and Subsidy of the Central Finance for the Practice of One Deliberation for One Project in the Course of Constructing Village Public Welfare Undertakings

财政部关于村级公益事业一事一议中央财政奖补事项的通知

Promulgating Institution: Ministry of Finance

Document Number: Cai Yu [2009] No. 5

Promulgating Date: 01/19/2009

Effective Date: 01/19/2009

Revision History: This document has been declared repealed pursuant to the Notice of Ministry of Finance on Printing and Distributing the "Measures on the Administration of Award and Subsidy of the Finance for the Practice of One Deliberation for One Project in the Course of Constructing Village Public Welfare Undertakings promulgated on December 21, 2011.

颁布机关: 财政部

文      号:财预[2009]5号

颁布时间: 01/19/2009

实施时间:01/19/2009

修订记录: 根据2011年12月21日发布的财政部关于印发《村级公益事业建设一事一议财政奖补资金管理办法》的通知，此文件被宣布废止。

The financial departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan,

For the purpose of supporting the pilot project of the financial award and subsidy system for the practice of one deliberation for one project in the course of constructing village public welfare undertakings, we hereby notify you of relevant issues in accordance with the Notice of the Working Group of Comprehensive Reform in Rural Areas of the State Council, Ministry of Finance People’s Republic of China and Ministry of Agriculture of the People’s Republic of China on Carrying out the Pilot Project of the Financial Award and Subsidy for the Practice of One Deliberation for One Project in the Course of Constructing Village Public Welfare Undertakings (Guo Nong Gai [2008] No.2) and the Notice of the Working Group of Comprehensive Reform in Rural Areas of the State Council on Carrying out the Pilot Project of the Financial Award and Subsidy for the Practice of One Deliberation for One Project in the Course of Constructing Village Public Welfare Undertakings in Counties and Cities Where Linkage Villages Enjoying the Award and Subsidy Are Located (Guo Nong Gai [2008] No.4).

    各省、自治区、直辖市、计划单列市财政厅(局):

    为支持地方开展村级公益事业一事一议建设财政奖补试点工作,根据《国务院农村综合改革工作小组财政部农业部关于开展村级公益事业建设一事一议财政奖补试点工作的通知》(国农改[2008]2号)、《国务院农村综合改革工作小组关于在联系村所在县(市)开展村级公益事业建设一事一议财政奖补试点的通知》(国农改[2008]4号)精神,现就有关事项通知如下:

I. Principles of award and subsidy

(1) Granting award and subsidy appropriately, objectively and fairly. The construction of village public welfare undertakings is subject to local routine power. For the purpose of promoting the construction of villagers’ democracy and eliminating the affect of village accumulative labor and compulsory labor on the construction of village public welfare undertakings, the central finance shall appropriately support, award and subsidize the project for the practice of one deliberation for one project in the course of constructing village public welfare undertakings on the basis of the award and subsidy of the local finance, which shall be granted objectively and fairly.

(2) Clarifying responsibilities, establishing corresponding mechanism. Village public welfare undertakings are characterized with the properties of quasi-public goods; public welfare undertakings shall be constructed on the basis of the power division between governments, the division of responsibilities and responsibilities divided at different levels so as to establish a cost-sharing mechanism for constructing village public welfare undertakings. The public welfare undertakings across villages or within administrative regions above a village level shall be, with responsibilities dived at different levels, under the charge of the people’s governments at various levels and be constructed through the existing channels; with regard to small hydraulic projects, roads and paths, environmental sanitation facilities, afforestation and other village public welfare undertakings from which villagers directly benefit, villagers may construct such undertakings by virtue of capital raising and labor inputting for the practice of one deliberation for one project, the input of village economic collectives and the appropriate award and subsidy of the people’s governments, with the capital and labor in the main; villagers shall undertake the cost and labor for constructing paths and toilets, driving wells and planting trees surrounding their houses.

(3) Obtaining benefits directly and focusing on effectiveness. With regard to the project of the award and subsidy for the practice of one deliberation for one project, consideration must be given to the affordability of village economic collectives, villagers and local finance; key support shall be given to the construction of village public welfare projects which are mostly badly needed, greatly concerned and directly benefit villagers; priority shall be appropriately given to poverty-stricken villages to improve the efficiency of projects, directly benefit villagers and prevent the occurrence of phenomenon of blindly emulating the higher or the better.

       一、奖补原则

    (一)适当奖补,客观公平。村级公益事业建设属于地方事权,为促进村民民主建设,并考虑取消劳动积累工和农村义务工对村级公益事业建设的影响,中央财政在地方财政奖补的基础上,对村级公益事业建设一事一议予以适当支持和奖补,奖补力求客观公平。

    (二)分清责任,建立机制。村级公益事业具有准公共产品的性质,要在划分事权、分清责任、分级负责的基础上开展村级公益事业建设,建立村级公益事业建设的投入分担机制。跨村以及村以上范围的公益事业建设项目投入应主要由各级政府分级负责,由现有的投入渠道解决;村内小型水利、村内道路、环卫设施、植树造林等村民直接受益的公益事业,以村民通过一事一议筹资筹劳和村集体经济组织投入为主,国家适当给予奖补;农民房前屋后的修路、建厕、打井、植树等投资投劳由农民自己负责。

    (三)直接受益,注重实效。一事一议财政奖补项目必须考虑村级集体经济组织、农民和地方财政的承受能力,重点支持农民需求最迫切、反映最强烈、利益最直接的村级公益事业建设项目,适当向贫困村倾斜,提高项目效用,使农民直接受益,防止盲目攀比。

II. Measures of award and subsidy

(1) Scope of award and subsidy. The scope of the award and subsidy project for the practice of one deliberation for one project shall mainly include village water canals (including lateral canals and field ditches of branch canals in irrigation areas), weirs, bridges and culverts, electromechanical wells, small irrigation and drainage pumping stations and other small hydraulic facilities , village paths and roads ( from administrative villages to natural villages or residential communities), outdoor environmental sanitation facilities, afforestation, village appearance improvement by rebuilding old villages and other village public welfare undertakings which base on the basis of capital raising and labor inputting for the practice of one deliberation for one project and are not incorporated into the fund for agriculture.

(2) Factors of award and subsidy. In the course of granting award and subsidy, we shall take into account the objective factor such as rural population, rural labor force, the upper limit of capital raising and labor inputting for the practice of one deliberation for one project provided by pilot provinces, the amount of the award and subsidy of the local finance in the course of constructing village public welfare undertakings (including the finance at levels of provinces, cities divided into districts, counties and townships) and the local financial capabilities; priority shall be appropriately given to the provinces in central and western areas. As for the exchange standard for converting labor inputting into capital raising, we shall, by viewing different circumstances in different areas, uniformly adopt the standard of RMB 20 yuan for one work day.

(3) Proportion of award and subsidy. The people’s governments shall proportionally subsidize the village public welfare undertakings by capital raising and labor inputting for the practice of one deliberation for one project at one third, of which the two thirds shall be borne by the local finance, the rest one third by virtue of the award and subsidy of the central finance; and the central government shall adjust and determine the coefficients of award and subsidy by taking into account the involvement of local finance. The central finance shall calculate and determine the upper limits of award and subsidy granted to the local finance in accordance with the upper limit of capital raising and labor inputting of local villages for the practice of one deliberation for one project and the subsidy proportion of the people’s governments.

(4) Calculating formula

When the local finance arranges a certain amount of award and subsidy fund, and such amount does not exceed the amount calculated and determined by the upper limit of capital raising and labor inputting of local villages for the practice of one deliberation for one project and the subsidy proportion of the people’s governments,

The amount of award and subsidy granted to an area by the central finance=the amount of award and subsidy of the local finance for the practice of one deliberation for one project × the coefficient of the award and subsidy of the central finance

When the local finance arranges a certain amount of award and subsidy fund, and such amount exceeds the amount calculated and determined in accordance with the upper limit of capital raising and labor inputting of local villages for the practice of one deliberation for one project and the subsidy proportion of the people’s governments,

The amount of award and subsidy granted to an area by the central finance=the amount of award and subsidy of the local finance calculated and determined in accordance with the upper limit of capital raising and labor inputting of local villages for the practice of one deliberation for one project and the subsidy proportion of the people’s governments× the coefficient of the award and subsidy of the central finance

       二、奖补办法

    (一)奖补范围。一事一议财政奖补范围主要包括以村民一事一议筹资筹劳为基础、目前支农资金没有覆盖的村内水渠(灌溉区支渠以下的斗渠、毛渠)、堰塘、桥涵、机电井、小型提灌或排灌站等小型水利设施,村内道路(行政村到自然村或居民点)和户外村内环卫设施、植树造林、村容村貌改造等村级公益事业建设。

    (二)奖补因素。考虑乡村人口、农村劳动力、试点省份规定的一事一议筹资筹劳上限标准、地方财政(包括省级、地市级、县级、乡镇财政)对村级公益事业建设一事一议奖补金额、地方财力状况等客观因素,并适当向中西部省份倾斜。对农民规定范围内的筹劳折资标准,由于各地情况不一样,统一按每个工日20元标准折算。

    (三)奖补比例。政府对农民通过一事一议筹资筹劳开展村级公益事业建设按照三分之一的比例予以补助,所需政府补助资金由地方财政承担三分之二,中央财政通过奖补的方式承担政府补助资金的三分之一,并考虑地方财政困难程度调整确定各地奖补系数。中央财政对地方财政奖补资金的上限,按照规定的当地农民一事一议筹资筹劳上限标准及政府补助比例计算确定。

    (四)计算公式

    当地方财政安排奖补资金规模不超过按照当地农民一事一议筹资筹劳上限标准及政府补助比例计算确定数额时:

    中央财政对某地区财政奖补数额=该地区地方财政对一事一议财政奖补金额×中央财政奖补系数

    当地方财政安排奖补资金规模超过按照当地农民一事一议筹资筹劳上限标准及政府补助比例计算确定数额时:

    中央财政对某地区财政奖补数额=该地区按照当地农民一事一议筹资筹劳上限标准及政府补助比例计算确定的地方财政奖补金额×中央财政奖补系数

III. The management and use of the financial award and subsidy fund

We shall attach great importance to pilot areas, strengthen the management and use of the financial award and subsidy fund and ensure the smooth progress of the pilot project of the financial award and subsidy for the practice of one deliberation for one project in the course of constructing village public welfare undertakings.

(1) Implementing the system of appropriation in advance and expense settlement For the purpose of supporting the construction of projects for the practice of one deliberation for one project, the superior finance may appropriate a certain amount of award and subsidy fund to carry out construction and grant award and subsidy at the same time; and the expense shall be settled based on the amount of actually completed investment with any excess payment refunded or any deficiency repaid. The financial award and subsidy fund for the practice of one deliberation for one project in the course of constructing village public welfare undertakings shall be reflected in the account "subsidy for the practice of one deliberation for one project". The local finance shall use the award and subsidy fund arranged by the central finance to support the construction of the village's one deliberation for one project, which shall not be intercepted or misappropriated.

(2) Implementing the system of reimbursement. All pilot counties (cities) shall, in accordance with the construction planning of new rural communities, establish the project plan for the practice of one deliberation for one project, act in accordance with capabilities and carry out the project step by step. The reimbursement systems at the county or township level shall be adopted respectively in accordance with different project executive subjects and the amount required in the project; and a village can apply for the award and subsidy fund which shall be appropriated by the people's governments at the county or township level in accordance with the project progress only after the receipt of the capital raised by villagers, the investment of village economic collectives and the funds from public donations and the fulfillment of other conditions for commencing the project.

(3) Implementing the system of publication Pilot provinces and areas shall fully publicize policy standards, measures of implementation, procedures and service commitments of the financial award and subsidy for the practice of one deliberation for one project in accordance with the requirements of the government information publication. With respect to the award and subsidy project for the practice of one deliberation for one project, the representatives of villagers shall carry out the supervision and management in the whole process of constructing the project. With respect to the completed award and subsidy project for the practice of one deliberation for one project, townships or villagers' committees shall publicize the management and use of the project fund (real objects) to all villagers involved, which shall be approved by them.

(4) Intensifying the supervision and evaluation. The financial departments shall intensify the management and strengthen the supervision over and examination of the use of the financial award and subsidy fund and the performance evaluation thereof. Anyone who is in violation of laws and regulations concerning the management and use of the financial award and subsidy fund shall be subject to undertaking legal liabilities in accordance with the Regulations on Penalties and Sanctions against Illegal Financial Activities (Order No. 427 of the State Council) and other relevant provisions.

Ministry of Finance People's Republic of China

January 19, 2009

       三、财政奖补资金的管理和使用

    试点地区要高度重视，加强财政奖补资金的管理和使用，确保村级公益事业建设一事一议财政奖补试点工作的顺利进行。

    （一）实行资金预拨和清算制。为支持一事一议项目建设，上级财政可预拨部分奖补资金，实行建设和奖补并行，在项目竣工验收合格后办理清算，多退少补。村级公益事业建设一事一议财政奖补资金在“对村级一事一议的补助”科目中反映。地方财政要将中央财政安排的奖补资金用于支持村级一事一议建设，不得截留、挪用。

    （二）实行报账制。试点县（市）要按照新农村建设规划和群众意愿，建立一事一议项目计划，量力而行，分步实施。要按照不同的项目实施主体和项目金额大小，分别实行县级报账制和乡镇报账制，只有在村民筹资、村集体投入、社会捐赠资金到账，具备项目开工条件后，才能由村级提出申请，由县级或乡镇财政部门按工程进度拨付资金。

    （三）实行公示制。试点省份和地区要按照政府信息公开的要求，全面公开一事一议财政奖补的政策标准、实施办法、办事程序和服务承诺。一事一议奖补项目要有村民代表实施项目全程监督和管理。已建成的一事一议奖补项目，乡镇或村民委员会要将项目资金（实物）的安排使用情况向全体村民公示，得到村民认可。

    （四）加大监督考核力度。财政部门要加大管理力度，加强对财政奖补资金管理使用情况的监督检查和绩效考核。对财政奖补资金管理和使用中的违法行为，依据《财政违法行为处罚处分条例》（国务院令第427号）等有关规定追究法律责任。

    财政部

    二00九年一月十九日