Guiding Opinions of the Ministry of Finance on Regulating the Administration of the Distribution and Use of Consumption Vouchers Given by Local Governments

财政部关于规范地方政府消费券发放使用管理的指导意见

Promulgating Institution: Ministry of Finance

Document Number: Cai Jian [2009] No. 649

Promulgating Date: 10/13/2009

Effective Date: 10/13/2009

颁布机关: 财政部

文      号: 财建[2009]649号

颁布时间: 10/13/2009

实施时间: 10/13/2009

The departments (bureaus) of finance and competent departments of commerce in all the provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the State plan, 

In order to regulate the administration of the distribution and use of consumption vouchers given by local governments, bring into full play the targeted policy functions of the government consumption vouchers in stimulating consumption, boosting domestic demand, protecting people's livelihood and promoting development, maintain normal market order and protect the legitimate right and interest of consumers, the following guiding opinions are issued in accordance with the laws and regulations such as the Budget Law of the People's Republic of China.

    各省、自治区、直辖市、计划单列市财政厅(局)、商务主管部门:

    为规范地方政府消费券发放使用管理,充分发挥政府消费券刺激消费、扩大内需、保障民生、促进发展等政策目标作用,维护正常市场秩序,保障消费者合法权益,根据《中华人民共和国预算法》等法律法规,提出以下指导意见。

1. The local governments' consumption vouchers as mentioned in these guiding opinions refer to the marketable payment vouchers that are used to redeem commodities (or services) and distributed according to the arrangement of the budget (including the budget revenue and the budget balance in the previous year) at the corresponding levels of local governments at all levels.

       一、本指导意见所称地方政府消费券,是指由地方各级政府在本级预算(含当年预算收入和以前年度预算资金结余)中安排发放的用于兑换商品(或服务)的有价支付凭证。

2. The government consumption vouchers distributed by local governments at all levels shall bear the name of the governments of the corresponding administrative regions and state their uses. For example: consumption vouchers of the people's government of ×× province (or ××municipality,××county) -×× shopping vouchers (or ××food vouchers, ×× training vouchers). At the same time, the valid term and commencement date of the consumption voucher shall be specified.

       二、地方各级政府发放政府消费券,应冠以本行政区政府名称,并注明其用途。如:××省(或××市、××县)人民政府消费券-××购物券(或××食品券、××培训券等)。同时要注明消费券的使用期限和起始日期。

3. Local governments at all levels shall specify clearly the competent departments or contracting entities of the government consumption vouchers distributed by the governments at the corresponding levels. The relevant departments of the local governments at all levels shall undertake the relevant management work within the scope of duties stipulated by the governments at the corresponding levels. The finance departments shall strengthen the supervision and administration of financial budgets according to the division of their responsibilities.

       三、地方各级政府应明确本级政府发放政府消费券的主管部门或承办单位。地方各级政府有关部门在本级政府规定的职责范围内承担相应管理工作。财政部门按照职责分工加强财政预算监督管理。

4. Local governments at all levels shall announce to the public in a timely manner the distribution size, distribution time, applicant qualification, application procedures, scope of use and suppliers of commodities (or services) of the consumption vouchers given by governments at the corresponding levels by media such as television, newspaper and internet, so as to ensure that applicants meeting the qualification conditions may apply for and use the government consumption vouchers in a timely and convenient manner.

       四、地方各级政府应利用电视、报纸、网络等媒体及时向社会公布本级政府消费券发放规模、发放时间、申领人资格、申领程序、使用范围以及商品(或服务)供应商等,确保符合资格条件的申领人及时、便捷申领和使用政府消费券。

5. Local governments at all levels may, based on the country's macroeconomic situation and the economic and social development needs of their own regions, distribute consumption vouchers that are within the scope and follow the direction of support by public finance, such as shopping vouchers, occupational skill training vouchers, redemption vouchers for oils and grains or food for vulnerable groups, so as to boost and guide consumption. The consumption vouchers distributed shall determine the suppliers of commodities (or services) in an open and fair manner according to the principles of market economy.

       五、地方各级政府根据国家宏观经济形势和本地区经济社会发展需要,可发放购物券、职业技能培训券、困难群体粮油或食品兑换券等符合公共财政支持范围和方向的消费券,以扩大并引导消费。消费券发放应按照市场经济原则公开、公正地确定商品(或服务)供应商。

6. In principle, local governments' consumption vouchers shall be distributed by local governments at or above the county level. Village (town) governments, village organizations and communities and streets with the capabilities or financial capital may distribute redemption vouchers for oils and grains or food.

       六、地方政府消费券原则上应由县级以上(含县级)地方政府发放。有条件或财政资金承受能力的乡(镇)政府、村级组织以及社区、街道等可发放粮油或食品兑换券。

7. Local governments shall distribute shopping vouchers that stimulate consumption and redemption vouchers for oils and grains or food based on the principle of fairness and rationality and the vouchers shall be distributed mainly to targets receiving minimum social welfare support, rural households with livelihood guaranteed in five aspects, targets receiving compensation and preferential treatment and other vulnerable groups. The occupational skill training vouchers shall be distributed mainly to rural labor changing occupations and unemployed people in the cities.

       七、地方政府发放用于刺激消费的购物券、粮油或食品兑换券等,应按照公平合理原则,重点向城乡低保对象、农村五保户、优抚对象以及其他困难群体倾斜;职业技能培训券应向农村转移就业劳动者及城市失业者倾斜。

8. The consumption vouchers of local governments distributed by local governments at all levels shall be managed by the budget of the governments at the corresponding levels. Consumption vouchers that need to be reported to the People's Congress at the corresponding levels for review and approval as required shall be reported to the People's Congress at the corresponding levels for review and approval. The distribution of redemption vouchers for oils and grains or food by village (town) governments, village organizations and communities and streets shall be reported to the people's governments above the county level.

       八、地方各级政府发放地方政府消费券应纳入本级政府预算管理。按规定需报本级人民代表大会审查批准的,必须依法报本级人民代表大会审批。乡(镇)政府、村级组织以及社区、街道等发放粮油或食品兑换券应报所在县级以上人民政府批准。

9. Upon the occurrence of any of the following, the local governments at all levels shall not distribute their consumption vouchers and measures shall be adopted immediately to rectify the consumption vouchers already distributed:

(1) The budget of the government at the corresponding level does not have the source of capital or expenditure arrangement;

(2) The government guarantees to distribute marketable payment vouchers or preferential vouchers;

(3) Replacement or payment of employees' wages or labor remunerations payable by government consumption vouchers;

(4) The distribution of government consumption vouchers that do not specify valid terms or uses;

(5) The distribution of consumption vouchers in violation of rules.

       九、有以下行为或情形之一的,地方各级政府不得发放地方政府消费券,已发放的要立即采取措施予以纠正:

    (一)本级政府预算中没有资金来源或支出安排;

    (二)政府担保发放有价支付凭证或优惠凭证;

    (三)以政府消费券抵顶或支付应发放职工工资或劳务报酬;

    (四)发放未注明使用期限或用途的政府消费券;

    (五)其他违规发放的消费券。

10. The relevant departments of the local governments at all levels shall strengthen the supervision and administration of the use of consumption vouchers given by local governments, prohibit the direct exchange of consumption vouchers distributed by governments for cash, prohibit the receipt of changes when using consumption vouchers or the use of vouchers as replacement for cash changes, prohibit the purchase of vouchers at low prices and the subsequent sales of vouchers at high prices, and prohibit repeated circulation.

       十、地方各级政府有关部门应加强对地方政府消费券使用监督管理,禁止政府发放的消费券直接兑换现金,禁止在使用时找零或者替代现金找零,禁止倒买倒卖,禁止反复流通。

11. The relevant departments of the local governments at all levels shall strengthen the regulation of marketable payment vouchers or preferential vouchers distributed to enterprises.

       十一、地方各级政府有关部门应依法加强对企业发放有价支付凭证或优惠凭证的监管。

12. The Ministry of Finance (Department of Economic Construction) and the Ministry of Commerce (Department of Market Operation) shall be informed of problems encountered in the  implementation of the guiding opinions or the improvement opinions and recommendations in a timely manner. 

The Ministry of Finance

October 13, 2009

       十二、执行中如遇到问题或有改进意见和建议，请及时反馈财政部（经济建设司）、商务部（市场运行司）。

    财政部

    二〇〇九年十月十三日