Notice on Strengthening the Management of the Fiscal Funds of Interest Discounts for Small-amount Guaranteed Loans

关于加强小额担保贷款财政贴息资金管理的通知

Promulgating Institution: Ministry of Finance; Ministry of Human Resources and Social Security; People's Bank of China

Document Number: Cai Jin [2013] No.84

Promulgating Date: 09/18/2013

Effective Date: 10/01/2013

颁布机关: 财政部; 人力资源和社会保障部; 中国人民银行

文      号:财金[2013]84号

颁布时间: 09/18/2013

实施时间: 10/01/2013

To the finance departments (bureaus) and human resources and social security departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities separately designated in the State plan, the Shanghai headquarters, all branches, business management departments, central sub-branches of provincial capitals (capitals of autonomous regions) and central sub-branches in Dalian, Qingdao, Ningbo, Xiamen and Shenzhen of the People's Bank of China, and all relevant financial institutions,

Relevant issues are hereby notified as follows with a view to enforcing the new requirements on promoting entrepreneurship to drive employment as laid down at the central economic work conference, further managing well the work related to small-amount guaranteed loans to those who are laid off or unemployed (hereinafter referred to as the "Small-amount Guaranteed Loan"), strengthening the management of fiscal funds of interest discounts, and improving the use efficiency of fiscal funds:

    各省、自治区、直辖市、计划单列市财政厅(局)、人力资源社会保障厅(局),中国人民银行上海总部、各分行、营业管理部、省会(首府)城市中心支行、大连、青岛、宁波、厦门、深圳市中心支行,各有关金融机构:

    为贯彻落实中央经济工作会议对创业带动就业工作提出的新要求,进一步做好下岗失业人员小额担保贷款(以下简称小额担保贷款)工作,加强财政贴息资金管理,提高财政资金使用效益,现就有关事项通知如下:

1. Strictly enforcing policy standards on loans enjoying interest discounts.

(1) Small-amount Guaranteed Loans shall be applied for, and fiscal funds of interest discounts shall be reviewed and disbursed, in an independent and voluntary manner by following the principles of good faith, honesty and compliance. Finance departments at all levels shall fully appreciate the significance of the work of Small-amount Guaranteed Loans in promoting employment and improving people's livelihood, diligently perform their duties, strengthen the review of fiscal funds of interest discounts, and standardize the administration of policy implementation.

(2) Recipients who are supported by the fiscal funds of interest discounts shall be governed by prevailing policies, and shall specifically include registered urban unemployed persons who satisfy prescribed conditions, persons with difficulties in finding employment (generally referring to persons of old age, persons with physical disability, persons who receive minimum living allowances, persons who have been unemployed for one or more consecutive years, and persons who find it difficult to secure employment due to loss of land or other reasons), demobilized servicemen transferred to civilian work, graduates of institutions of higher learning, persons who are released after completing criminal sentences or re-education through labor, and labor-intensive small enterprises that satisfy prescribed conditions. Among the foregoing persons, support may be appropriately prioritized to persons with disabilities, graduates of institutions of higher learning and rural women who satisfy prescribed conditions and who apply for fiscal funds of interest discounts for Small-amount Guaranteed Loans.

(3) The maximum amount of Small-amount Guaranteed Loans supported by fiscal funds of interest discounts shall be: RMB 100,000 for loans to graduates of institutions of higher learning, RMB 80,000 for loans to women, RMB 50,000 for loans to other persons who satisfy relevant conditions, and RMB 2 million for loans to labor-intensive small enterprises. Where the form of partnership is adopted for business operations or persons are organized to find employment in groups, the maximum loan amount per woman is RMB 100,000.

(4) The interest rates of personal Small-amount Guaranteed Loans supported by fiscal funds of interest discounts shall be not higher than 3 percentage points of the benchmark interest rates of loans of the same maturity as announced by the People's Bank of China ("PBOC"). Small-amount Guaranteed Loans supported by fiscal funds of interest discounts may have a maturity of up to two years. Finance departments shall not subsidize the interest of Small-amount Guaranteed Loans that are renewed or overdue.

       一、严格执行贴息贷款政策标准

    (一)小额担保贷款的申请和财政贴息资金的审核拨付,要坚持自主自愿、诚实守信、依法合规的原则。各级财政部门要充分认识到小额担保贷款工作对于促进就业、改善民生的重要意义,切实履行职责,加强财政贴息资金审核,规范政策执行管理。

    (二)财政贴息资金支持对象按照现行政策执行,具体包括符合规定条件的城镇登记失业人员、就业困难人员(一般指大龄、身有残疾、享受最低生活保障、连续失业一年以上,以及因失去土地等原因难以实现就业的人员)、复员转业退役军人、高校毕业生、刑释解教人员,以及符合规定条件的劳动密集型小企业。上述人员中,对符合规定条件的残疾人、高校毕业生、农村妇女申请小额担保贷款财政贴息资金,可以适度给予重点支持。

    (三)财政贴息资金支持的小额担保贷款额度为,高校毕业生最高贷款额度10万元,妇女最高贷款额度8万元,其他符合条件的人员最高贷款额度5万元,劳动密集型小企业最高贷款额度200万元。对合伙经营和组织起来就业的,妇女最高人均贷款额度为10万元。

    (四)财政贴息资金支持的个人小额担保贷款利率为,中国人民银行公布的同期限贷款基准利率的基础上上浮不超过3个百分点。财政贴息资金支持的小额担保贷款期限最长为2年,对展期和逾期的小额担保贷款,财政部门不予贴息。

2. Properly reviewing the disbursement of loans enjoying interest discounts.

(5) Local finance departments at all levels shall work together with human resources and social security departments and branches of the PBOC to jointly and properly organize the implementation of the policies on Small-amount Guaranteed Loans, establish and enforce the loan recovery accountability system, and effectively prevent and control lending risks. Women's federations, handling guarantee institutions and handling financial institutions shall, according to their respective duties, diligently perform tasks relating to Small-amount Guaranteed Loans and ensure that such loans are properly disbursed, effectively used and promptly recovered.

(6) Guarantee institutions handling Small-amount Guaranteed Loans shall conduct thorough assessment of the repayment capability of the applicants for loans enjoying interest discounts and the feasibility of their business start-up projects, and shall not provide guarantee for projects that lack financial viability and borrowers who can obtain loans from commercial banks themselves.

(7) Financial institutions handling Small-amount Guaranteed Loans shall review the family borrowing records of borrowers and the risk profiles of the projects concerned, and strengthen the supervision and management of the investments made with such loans. Applicants for Small-amount Guaranteed Loans and their family members (on a per household basis) shall not have any record of borrowings from commercial banks other than student loans, poverty alleviation loans and loans for the first residential property.

       二、认真做好贴息贷款发放审核工作

    (五)地方各级财政部门要会同人力资源社会保障部门、中国人民银行分支机构,共同做好小额担保贷款政策的组织实施工作,建立和落实贷款回收责任制,切实防范和控制贷款风险。妇联组织、经办担保机构、经办金融机构,要按照各自职责,认真做好小额担保贷款工作,确保贷款“贷得出、用得好、收得回”。

    (六)小额担保贷款经办担保机构要对贴息贷款申请人的还款能力和创业项目的可行性进行充分评估。对不具备财务可行性的项目,以及借款人可自行获得商业银行贷款的,不予提供担保。

    (七)小额担保贷款经办金融机构应对借款人的家庭贷款记录和项目风险情况进行审核,加强对贷款资金投向的监督管理。除助学贷款、扶贫贷款、首套住房贷款以外,小额担保贷款申请人及其家庭成员(以户为单位)应没有商业银行其他贷款记录。

3. Strengthening management of the loan guarantee funds.

(8) Guarantee funds for Small-amount Guaranteed Loans shall be raised by local finance departments. The capital needed shall generally be arranged under fiscal budgets. No other special funds or funds in special fiscal accounts may be used as the sources for guarantee funds.

(9) Guarantee funds for Small-amount Guaranteed Loans shall be used to fully guarantee the applications for Small-amount Guaranteed Loans for starting business by various types of persons who satisfy the conditions prescribed in relevant policies, and to guarantee the applications for Small-amount Guaranteed Loans by labor-intensive small enterprises that satisfy the conditions prescribed in relevant policies.

(10) Guarantee funds for Small-amount Guaranteed Loans shall be managed in special accounts, be subject to closed operation and be earmarked for guaranteeing Small-amount Guaranteed Loans. The operations of the guarantee funds shall be managed and accounted for separately from other business of the handling guarantee institutions.

(11) Guarantee institutions entrusted with the operations of the guarantee funds for Small-amount Guaranteed Loans shall strengthen the standardized management of the guarantee funds, and ensure that the outstanding liability of Small-amount Guaranteed Loans does not exceed five times the bank deposit balance of the guarantee funds.

(12) Once the outstanding liability of Small-amount Guaranteed Loans reaches five times the bank deposit balance of the guarantee funds, local finance departments at all levels shall suspend accepting new applications for disbursing funds of interest discounts for Small-amount Guaranteed Loans, and shall coordinate relevant departments to suspend accepting new applications for Small-amount Guaranteed Loans. Where the magnification of guarantee funds of a single handling guarantee institution reaches five times, the guarantee institution shall immediately suspend guarantee business for Small-amount Guaranteed Loans.

       三、加强贷款担保基金管理

    (八)小额担保贷款担保基金由地方财政部门筹集,所需资金从一般预算中安排。其他专项资金或者财政专户资金不得作为担保基金的资金来源。

    (九)小额担保贷款担保基金用于为符合政策规定条件的各类人员创业申请小额担保贷款提供全额担保,为符合政策规定条件的劳动密集型小企业申请小额担保贷款提供担保。

    (十)小额担保贷款担保基金实行专户管理、封闭运行,专项用于开展小额担保贷款担保业务。担保基金运营与经办担保机构的其他业务必须分离管理,单独核算。

    (十一)受托运营小额担保贷款担保基金的担保机构,要加强对担保基金的规范管理,小额担保贷款责任余额不得超过担保基金银行存款余额的5倍。

    (十二)小额担保贷款责任余额达到担保基金银行存款余额的5倍时,地方各级财政部门应停止受理新发放小额担保贷款的贴息资金申请,并协调有关部门停止受理新的小额担保贷款申请。单个经办担保机构的担保基金放大倍数达到5倍时,该担保机构应立即停止开展小额担保贷款担保业务。

4. Fine-tuning the supporting policies on fiscal interest discount.

(13) Finance departments at all levels shall promptly and fully disburse fiscal funds of interest discount to loans enjoying interest discounts if such loans are managed with due diligence, lending review is conducted in a standardized manner, and the guarantee funds for such loans are managed in compliance with relevant provisions.

(14) The interest on Small-amount Guaranteed Loans for personal projects that satisfy the conditions prescribed in relevant policies and that only generate meager profits shall be fully subsidized by finance departments. Specifically, except for the nine provinces and cities in eastern regions, the central finance shall bear 75% of the funds for interest discount while the local finance shall bear the remaining 25%.

(15) The interest on Small-amount Guaranteed Loans for labor-intensive small enterprises that satisfy the conditions prescribed in relevant policies shall be subsidized at 50% according to the benchmark interest rates of loans of the same maturity as announced by the PBOC. Except for the nine provinces and cities in eastern regions, the central finance and the local finance shall each bear 50% of the funds for interest discount.

(16) Where parties other than those supported under prevailing policies apply for enjoying the policies on Small-amount Guaranteed Loans, local finance departments shall decide on interest discount at their own discretion. The specific criteria and conditions shall be determined by all provinces (autonomous regions and municipalities directly under the Central Government) on their own.

(17) Small-amount Guaranteed Loans for which interest discount is arranged by local finance departments at their own discretion shall be managed and accounted for separately from those enjoying the support of interest discount extended by the central finance.

       四、完善财政贴息支持政策

    (十三)对管理尽职尽责、审核操作规范、担保基金管理合规的贴息贷款,各级财政部门要及时、足额地拨付财政贴息资金。

    (十四)符合政策规定条件的个人微利项目小额担保贷款由财政部门给予全额贴息。其中,除东部九省市以外,中央财政承担贴息资金的75%,地方财政承担贴息资金的25%。

    (十五)符合政策规定条件的劳动密集型小企业小额担保贷款,按照中国人民银行公布的同期限贷款基准利率的50%给予贴息,除东部九省市以外,中央财政和地方财政各承担一半。

    (十六)现行政策支持对象以外的人群申请小额担保贷款政策支持,由地方财政部门自行决定贴息,具体标准和条件由各省(自治区、直辖市)自行确定。

    (十七)对地方财政部门自行安排贴息的小额担保贷款,要与中央财政贴息支持的小额担保贷款分离管理,分账核算。

5. Making every effort to organize implementation.

(18) Local finance departments at all levels shall reinforce their sense of responsibility, enhance communication and coordination, improve working mechanisms, and further strengthen the standardized management of policy implementation, so as to achieve the smooth and orderly progress of the work relating to Small-amount Guaranteed Loans.

(19) Local finance departments shall, jointly with local human resources and social security departments and branches of the PBOC, promptly forward this Notice to the women's federations, handling guarantee institutions, handling financial institutions and other relevant entities within their respective administrative regions, and diligently organize policy implementation.

(20) Relevant provisions on fiscal interest discount for Small-amount Guaranteed Loans promulgated prior to the printing and distribution hereof shall continue to be effective, while this Notice shall prevail in the event of any discrepancy.

(21) This Notice shall be effective from October 1, 2013 till October 1, 2016. Upon expiry, relevant policies shall be revised and fine-tuned in light of policy implementation and national employment situations, so as to ensure policy effectiveness.

Ministry of Finance

Ministry of Human Resources and Social Security

People's Bank of China

September 18, 2013

       五、全力做好组织落实工作

    （十八）地方各级财政部门要强化责任意识，加强沟通协调，完善工作机制，进一步加强政策执行的规范管理，实现小额担保贷款工作的平稳有序开展。

    （十九）请各地财政部门联合当地人力资源社会保障部门、中国人民银行分支机构将本通知速转发至行政区域内妇联组织、经办担保机构、经办金融机构等有关单位，认真组织做好政策落实工作。

    （二十）本通知印发前发布的有关小额担保贷款财政贴息的相关规定继续执行，与本通知规定不一致的，以本通知为准。

    （二十一）本通知自2013年10月1日起至2016年10月1日止执行。政策到期后，结合政策执行情况和国家就业形势，进行修订完善，确保政策切实有效。

    财政部

人力资源社会保障部

中国人民银行

    2013年9月18日