Notice of the Ministry of Finance on Re-publishing the Administrative and Institutional Fee Items of China Banking Regulatory Commission

财政部关于重新发布银监会行政事业性收费项目的通知

Promulgating Institution: Ministry of Finance

Document Number: Cai Zong [2010] No. 60

Promulgating Date: 07/14/2010

Effective Date: 01/01/2010

颁布机关: 财政部

文      号: 财综[2010]60号

颁布时间: 07/14/2010

实施时间: 01/01/2010

To the China Banking Regulatory Commission,

   银监会：

We have received the Letter on the Application for the Implementation of Regulatory Fee on the Banking Industry in the New Term (Yin Jian Han [2009] No. 366) from the China Banking Regulatory Commission (CBRC). In order to meet the need of the work in regulating the banking industry, the issues concerning the re-approved administrative and institutional fee items of CBRC are hereby notified as follows according to international common practice:

    你会《关于申请实行新一期银行业监管收费的函》(银监函[2009]366号)收悉。为保证银行业监管工作需要,参照国际通行做法,现将重新审定后的你会行政事业性收费项目等有关事项通知如下:

1. We permit CBRC to continue charging all types of commercial banks, credit cooperatives, financial companies, trust investment companies, financial leasing companies, and postal savings institutions that are included in the regulated scope (hereinafter referred to as the "regulated entities") banking regulatory fee, including institution regulatory fee and business regulatory fee. Institution regulatory fee is collected based on the paid-in capital of the regulated entity. Business regulatory fee is collected based on the regulated entity's total asset after deducting the paid-in capital.

The specific amount of paid-in capital and total asset shall be those stated in the accounting statements as at the end of the preceding year audited by an external audit institution (excluding the trust asset and mandated asset stated off the balance sheet). During the same accounting year, the regulatory fee paid overseas by the overseas branch of the regulated entity may be deducted from the business regulatory fee paid by the regulated entity but the maximum deduction shall not be higher than the business regulatory fee that shall be paid by that branch as calculated according to the domestic standard.

       一、批准你会对纳入监管范围的各类商业银行、信用社、财务公司、信托投资公司、金融租赁公司、邮政储蓄机构等(简称“被监管单位”)继续收取银行业监管费,包括机构监管费和业务监管费。其中,机构监管费按照被监管单位的实收资本收取;业务监管费按照被监管单位剔除实收资本后的资产总额收取。

    实收资本、资产总额的具体数额以外部审计机构审计的上年末会计报表为准(不包括表外列示的信托资产和委托资产)。在同一会计核算年度内,被监管单位的境外分支机构在境外缴纳的监管费用,可以从被监管单位缴纳的业务监管费中抵减,但抵减额最高不得高于该分支机构按境内标准计算应缴纳的业务监管费。

2. The specific charging standard for the institution regulatory fee and business regulatory fee on the banking industry shall be otherwise approved by the National Development and Reform Commission and the Ministry of Finance.

       二、银行业机构监管费和业务监管费的具体收费标准由国家发展改革委、财政部另行核定。

3. In order to speed up the process of handling non-performing asset and promote the deepening of the reform on the financial system, the following regulated entities are temporarily exempted from the regulatory fee on the banking industry:

(1) Policy banks;

(2) Financial asset management companies that have not implemented commercialization reform and still mainly operate the business of the disposal of policy asset. Financial asset management companies that have implemented commercialization reform upon the approval of the State Council will no longer be exempted from the regulatory fee on the banking industry from the second year since the establishment of the joint stock companies;

(3) Rural credit cooperatives, rural cooperative banks, rural commercial banks and three types of new rural financial institutions (village and town banks, community mutual cooperatives and loan limited liability companies);

(4) Agricultural Bank's Sannong Business Divisions. On the basis of the independent preparation of the balance sheet and the independent allocation of the capital of Sannong Business Divisions by Agricultural Bank, the working capital allocated by Agricultural Bank to Sannong Business Divisions is exempted from institution regulatory fee and Sannong Business Divisions are exempted from business regulatory fee;

(5) Newly-established legal person financial institutions that have operated continuously for less than a full accounting year.

       三、为加快不良资产处置进程,促进深化金融体制改革,对以下被监管单位暂时免收银行业监管费:

    (一)政策性银行;

    (二)尚未实施商业化改革,仍然主要承担政策性资产处置业务的金融资产管理公司。经国务院批准实施商业化改革的金融资产管理公司,自股份公司成立后第二年起不再免征银行业监管费;

    (三)农村信用社、农村合作银行、农村商业银行和三类新型农村金融机构(村镇银行、社区资金互助社和贷款有限责任公司);

    (四)农业银行三农事业部。在农业银行单独编制三农事业部资产负债表、单独配置三农事业部资本的基础上,对农业银行拨付三农事业部的运营资金免收机构监管费,对三农事业部免收业务监管费;

    (五)持续经营不足一个完整会计年度的新设立法人金融机构。

4. CBRC shall go through the formalities for the change of Fee Charge Permit with the National Development and Reform Commission and shall use the financial bills printed by the Ministry of Finance in a uniform manner when collecting the fee.

       四、你会应按规定到国家发展改革委办理《收费许可证》变更手续,收费时使用财政部统一印制的财政票据。

5. The full amount of the regulatory fee on the banking industry collected by CBRC shall be handed over to the central treasury and administered under the central financial budget. The enterprise legal person of the regulated entity shall hand over twice to the central treasury the revenue from the regulatory fee on the banking industry in the current year before July 1 and December 1 of each year respectively and send the duplicate copies of the payment vouchers to the banking regulatory bureau of the place where the enterprise legal person of the regulated entity is located and the financial supervision commissioner's office of the Ministry of Finance in the province, autonomous region, municipality directly under the Central Government or city specifically designated in the State plan where the enterprise legal person of the regulated entity is located for record-filing. The specific measures for handing over the revenue to the treasury shall be implemented in accordance with the relevant provisions of the Notice of the Ministry of Finance on Confirming Issues Concerning the Reform on the Administration System of the Revenue Collection of China Banking Regulatory Commission (Cai Ku [2005] No. 350). The revenue from the regulatory fee on the banking industry shall be listed in item 01 "institution regulatory fee" and item 02 "business regulatory fee" under sub-paragraph 52 " revenue from administrative and institutional fee of China Banking Regulatory Commission" under paragraph 04 "revenue from administrative and institutional fee" under category 103 "non-tax revenue" of the Classified Items of Government Revenue and Expenditure. The funds that CBRC requires for carrying out the work with respect to the regulation of the banking industry shall be coordinated and arranged by the Ministry of Finance through departmental budgets.

       五、你会收取的银行业监管费全额缴入中央国库,纳入中央财政预算管理。被监管单位企业法人应于每年7月1日和12月1日之前,分两次将当年应缴纳的银行业监管费收入缴入中央国库,并将缴款凭证复印件分送被监管单位企业法人所在地银监局和财政部驻所在地省、自治区、直辖市、计划单列市财政监察专员办事处备案。具体缴库办法按照《财政部关于确认中国银行业监督管理委员会收入收缴管理制度改革有关事宜的通知》(财库[2005]350号)有关规定执行,银行业监管费收入列《政府收支分类科目》103类“非税收入”04款“行政事业性收费收入”52项“银监会行政事业性收费收入”01目“机构监管费”和02目“业务监管费”。你会开展银行业监管工作所需经费,由财政部通过部门预算统筹安排。

6. CBRC shall carry out the implementation in strict accordance with the stipulated charge items, scope and standard, shall not increase the charge items and adjust the charge scope and standard without authorization and shall accept the supervision and inspection of the finance, pricing and audit departments on its own initiative. In the case of over-charging or undercharging of the regulatory fee on the banking industry or the delay in charging such fee or the exemption of such fee in violation of the provisions, CBRC shall be punished in accordance with the provisions of the relevant laws and administrative regulations such as the Interim Provisions on Administrative Sanctions against Violations of the Provisions on the Two-channel Management of the Receipts and Disbursements of Administrative Charges, Fines and Confiscation Income (Order No. 281 of the State Council) and theRegulations on Penalties and Sanctions for Fiscal Violations (Order No. 427 of the State Council).

       六、你会应严格按照规定的收费项目、范围和标准执行,不得擅自增加收费项目、调整收费范围和标准,并自觉接受财政、价格、审计部门的监督检查。对违反规定多收、少收、缓收、免收银行业监管费的,按照《违反行政事业性收费和罚没收入收支两条线管理规定行政处分暂行规定》(国务院令第281号)和《财政违法行为处罚处分条例》(国务院令第427号)等相关法律、行政法规的规定进行处理处罚。

7. These Provisions shall come into force on January 1, 2010 and shall be effective for three years. Upon the expiry of the effective period, CBRC shall declare to the Ministry of Finance and the National Development and Reform Commission again.

July 14, 2010

       七、本规定自2010年1月1日起执行，有效期3年。有效期满后，由你会向财政部、国家发展改革委重新申报。

    二0一0年七月十四日