Notice of the Ministry of Finance on Improving the Operating Budget for Central State-owned Capital

财政部关于完善中央国有资本经营预算有关事项的通知

 

Promulgating Institution: Ministry of Finance

Document Number: Cai Qi [2010] No. 392

Promulgating Date: 12/23/2010

Effective Date: 12/23/2010

颁布机关: 财政部

文      号: 财企[2010]392号

颁布时间: 12/23/2010

实施时间: 12/23/2010

 

To the Ministry of Education, the Ministry of Culture, the Ministry of Agriculture, the State Administration of Radio, Film and Television, China Council for the Promotion of International Trade, China Publishing Group, China Arts & Entertainment Group:

The plan to expand the implementation scope of the operating budget for central State-owned capital and appropriately increase the ratios of the collected State-owned capital gains of central enterprises has been approved by the State Council. The relevant issues are hereby notified as follows:

    教育部、文化部、农业部、广电总局、贸促会，中国出版集团公司、中国对外文化集团公司:

   扩大中央国有资本经营预算实施范围和适当提高中央企业国有资本收益收取比例方案，已经国务院批准。现将有关事项通知如下:

1. Expanding the implementation scope of the operating budget for central State-owned capital

From 2011 onwards, the Ministry of Education, the enterprises under China Council for the Promotion of International Trade, China Film Group Corporation directly under the State Administration of Radio, Film and Television, China Dongfang Performing Atrs Group Co., Ltd. directly under the Ministry of Culture, China Culture and Media Group, China ACG Group Co., Ltd., Heilongjiang Agriculture Company directly under the Ministry of Agriculture, Guangdong Agribusiness Group Corporation, China Publishing Group and China Arts & Entertainment Group will be included in the implementation scope of the operating budget for central State-owned capital (see Appendix 1 for the list of enterprises).

       一、扩大中央国有资本经营预算实施范围

    从2011年起,将教育部、中国国际贸易促进委员会所属企业,国家广播电影电视总局直属中国电影集团公司,文化部直属中国东方演艺集团公司、中国文化传媒集团公司、中国动漫集团公司,农业部直属黑龙江北大荒农垦集团公司、广东省农垦集团公司,以及中国出版集团公司和中国对外文化集团公司纳入中央国有资本经营预算实施范围(企业名单详见附件1)。

2. Increasing the ratios of the collected State-owned capital gains of central enterprises

From 2011 onwards, the ratios of the collected State-owned capital gains of central enterprises will be increased appropriately. The specific collection ratios will be implemented according to the following four categories (see Appendix 2 for the list of the categories of enterprises): 

15% of the after-tax profit of the enterprise for the first category; 

10% of the after-tax profit of the enterprise for the second category; 

5% of the after-tax profit of the enterprise for the third category; 

State-owned capital gains need not be handed over for the fourth category.

       二、提高中央企业国有资本收益收取比例

    从2011年起,适当提高中央企业国有资本收益收取比例。具体收取比例分以下四类执行(企业分类名单详见附件2):

    第一类为企业税后利润的15%;

    第二类为企业税后利润的10%;

    第三类为企业税后利润的5%;

    第四类免交国有资本收益。

3. The relevant work such as the collection of the State-owned capital gains of central enterprises and the preparation and report of the operating budget for central State-owned capital shall be carried out in accordance with the relevant provisions of the Opinions of the State Council on the Trial Implementation of the Operating Budget for State-owned Capital (Guo Fa [2007] No. 26), the Interim Measures for the Administration of the Collection of State-owned Capital Gains of Central Enterprises (Cai Qi [2007] No. 309) and the Trial Measures for the Preparation and Report of Operating Budget for Central State-owned Capital (Cai Qi [2007] No. 304).

       三、中央企业国有资本收益收取和中央国有资本经营预算编报等相关工作,依照《国务院关于试行国有资本经营预算的意见》(国发[2007]26号),以及《中央企业国有资本收益收取管理暂行办法》(财企[2007]309号)和《中央国有资本经营预算编报试行办法》(财企[2007]304号)有关规定执行。

4. We request your entity to submit your entity's draft proposal of the operating budget for central State-owned capital for 2011 according to the requirements of the Notice of the Ministry of Finance on the Preparation and Report of the Draft Proposal of the Operating Budget for Central State-owned Capital for 2011 (Cai Qi [2010] No. 240). 

Appendix 1: The list of enterprises included in the implementation scope of the operating budget for central State-owned capital (omitted)

2. The table of the classification of the ratios of the collected State-owned capital gains of central enterprises (omitted)

Ministry of Finance

December 23, 2010

       四、请你单位根据《财政部关于编报2011年中央国有资本经营预算建议草案的通知》（财企[2010]240号）要求，上报你单位2011年中央国有资本经营预算建议草案。

    附件1:纳入中央国有资本经营预算实施范围企业名单

    2:中央企业国有资本收益收取比例分类表

    财政部

    二0一0年十二月二十三日