Interim Measures of Guangdong Province for the Provincial State-owned Capital Operation Budget

广东省省级国有资本经营预算试行办法

 

Promulgating Institution: People's Government of Guangdong Province

Promulgating Date: 02/02/2009

Effective Date: 02/02/2009

 

颁布机关: 广东省人民政府

颁布时间: 02/02/2009

实施时间: 02/02/2009

 

Chapter I   General Provisions 

    第一章  总则

  Article 1   Theses Measures are formulated in accordance with the provisions of Act of the People's Republic of China on the State-owned Capital of Enterprises, Interim Regulations on the Supervision and Administration of State-owned Capital of Enterprises (Order No. 378 of the State Council), Opinions of the State Council on the Pilot Implementation of the State Capital Operation Budget (Order No. 26 [2007] of the State Council) and with reference to specific conditions of the province for the purpose of improving the income distribution system of state-owned enterprises, boosting the reform and development of state-owned enterprises, promoting the rational movement and optimal allocation of state-owned capital and strengthening the macro-control ability of the government.

       第一条  为完善国有企业收入分配制度,推动国有企业改革发展,促进国有资本合理流动和优化配置,增强政府宏观调控能力,根据《中华人民共和国企业国有资产法》、《企业国有资产监督管理暂行条例》(国务院令第378号)和《国务院关于试行国有资本经营预算的意见》(国发〔2007〕26号)等规定,结合我省实际,制定本办法。

  Article 2   The state-owned capital operation budget shall refer to the revenues and expenditures budgets originating from the proceeds from state-owned capital legally received and distributed by the state as the owner and be an integral part of the government budget. In the pilot implementation of provincial state-owned capital operation budget, the following principles shall be adhered to:

(1) Overall planning and proper centralization. In the overall planning, both the needs for the self-accumulation and self-development of enterprises and the needs for structural adjustment of the state-owned economy and macro-control of the national economy shall be underlined. The proceeds from state-owned capital shall be properly centralized and the scales of budgetary revenues and expenditures shall be reasonably determined;

(2) Relative independency and interconnection. While the entirety and relative independency of state-owned capital operation budget shall be maintained, its interconnection with public budget of the government (i.e. general budget) shall be guaranteed. The state-owned capital operation budget shall take into account the actual situation of the operation and administration of provincial state-owned capital and be in line with the original rules and provisions of the province; and

(3) Balancing revenues and expenditures and acting in accordance with capabilities. Balance between revenues and expenditures shall be maintained and the budgetary revenues shall be flexibly prepared in compliance with expected provincial proceeds from state-owned capital of the year and the surplus of the previous year; the budgetary expenditures shall be prepared in compliance with the scale of the budgetary revenues and balancing revenues and expenditures, acting in accordance with capabilities and containing no deficit shall be maintained.

       第二条  国有资本经营预算,是国家以所有者身份依法取得国有资本收益,并对所得收益进行分配而发生的各项收支预算,是政府预算的重要组成部分。试行省级国有资本经营预算,坚持以下原则:

    (一)统筹兼顾,适度集中。统筹兼顾企业自身积累、自身发展,国有经济结构调整以及国民经济宏观调控的需要,适度集中国有资本收益,合理确定预算收支规模。

    (二)相对独立,相互衔接。既保持国有资本经营预算的完整性和相对独立性,又与政府公共预算(一般预算)相互衔接。符合我省国有资本经营管理的实际,并与我省原有政策规定相衔接。

    (三)收支有度,量力而行。坚持收支平衡,预算收入根据省级当年预计取得的国有资本收益以及上年度结余编制,留有余地;预算支出根据预算收入规模编制,做到收支有度、量力而行、不列赤字。

  Article 3   These Measures shall apply to the state-invested enterprises in which the state-owned assets supervision and administration commission of the province directly performs the contributor's functions (including enterprises under supervision and shareholding enterprises) and other state- invested enterprises under the province (including local financial enterprises under the province). The aforesaid enterprises are hereinafter uniformly referred to as enterprises under the province.

Enterprises that have not been separated, enterprises that have separated but not transferred in other state-invested enterprises under the province and public institutions managed under corporate by-laws, once the conditions permits, shall be gradually brought into the provisional scope of provincial state-owned capital operation budget.

       第三条  本办法适用于省国资委直接履行出资人职责的国家出资企业(含监管企业和持股企业)以及其他省属国家出资企业(含省属地方金融企业)。上述企业统称省属企业。

    其他省属国家出资企业中未脱钩、脱钩未移交企业以及实行企业化管理的事业单位,条件成熟的逐步纳入省级国有资本经营预算试行范围。

  Article 4   Specific accounts for proceeds from provincial state-owned capital shall be established in provincial finance and the proceeds thereof shall be collected pursuant to relevant rules and regulations.

       第四条  省财政设立省国有资本收益专户，依法依规收取省级国有资本收益。

Chapter II   Scope of the Revenues and Expenditures of Provincial State-owned Capital Operation Budget

    第二章  省级国有资本经营预算收支范围

  Article 5   The proceeds from provincial state-owned capital shall refer to the proceeds from state-owned capital submitted by the state-owned assets supervision and administration commission of the province, other institutions(hereinafter uniformly referred to as state-owned capital operation budget units under the province, hereinafter referred to as provincial budget units)performing the contributor's functions and enterprises that directly perform the contributor's functions (i.e., Grade One enterprises, similarly hereinafter).The specific receiving scope and proportion shall be:

(1) Profit income. Profit income shall refer to the after-tax profits submitted to the state by the wholly state-owned enterprises as prescribed. On the basis of net profit attributable to the owner of parent company reflected in consolidated annual financial statements, subsequent to deducting previous annual deficit and statutory capital reserve, different types of enterprises shall be distinguished, with the proportion (0% to 10%) submitted respectively, unless otherwise provided by the laws and administrative regulations. On the basis of scheme respectively formulated by provincial budget units in compliance with the actual situation of the supervised enterprises, the specific receiving proportion shall be reported to provincial finance bureau for examination, subsequent to the provincial government for verification;

(2) Bonuses and dividends. In accordance with proposal for profit distribution adopted by directors or shareholders, state-controlled enterprises and state holding enterprises shall submit the state-owned bonuses and dividends to the state-owned shareholders under the province by 100%. Bonuses and dividends may be principally used to support the reform and development of the enterprise;

(3) Income from the transfer of property right. The net profits from the transfer of property right of the wholly state-owned enterprises and the net profits from the transfer of capital stock (shares) of state-controlled enterprises and state holding enterprises shall be submitted by 100%;

(4) Liquidation income. Liquidation income of the wholly state-owned enterprises and liquidation income taken from state-owned capital stock (shares) of state-controlled enterprises and state holding enterprises gained by deducting liquidation expenses shall be submitted by 100%; and

(5) Other state-owned capital operation income shall be collected pursuant to decisions of the provincial government.

       第五条  省级国有资本收益是省国资委以及其他履行出资人职责的机构(统称为省级国有资本经营预算单位,以下称省属预算单位)直接履行出资人职责的企业(即一级企业,下同)上交的国有资本收益,具体收取范围和比例为:

    (一)利润收入。国有独资企业按规定上交国家的税后利润。除法律、行政法规另有规定外,以年度合并财务报表反映的归属母公司所有者的净利润为基础,在抵扣以前年度亏损和计提法定公积金后,区分不同的企业类型,分别按0-10%的比例上交。具体收取比例,由省属预算单位根据所监管企业实际情况分别提出方案,经省财政厅审核后,报省政府审定。

    (二)股利、股息收入。国有控股、参股企业按照董事会或股东会决议通过的利润分配方案,应付省属国有股东的国有股利、股息,按100%上交。股利、股息收入原则上可用于支持该企业的改革发展。

    (三)产权转让收入。国有独资企业产权转让净收入和国有控股、参股企业国有股权(股份)转让净收入,按100%上交。

    (四)清算收入。扣除清算费用后的国有独资企业清算收入和国有控股、参股企业国有股权(股份)享有的清算收入,按100%上交。

    (五)其他国有资本经营收入,按省政府的决定收缴。

  Article 6   In accordance with the demands of state-owned capital operation, the requirements of the industrial development planning and adjustment of the layout and structure of state-owned economy and development of the state-owned enterprises, the budgetary expenditures in the provincial state-owned capital operation mainly include:

(1) Capital expenditures, referring to the capital expenditures for infusing state-owned capital to newly established enterprises under the province, increasing capital to the existing enterprises under the province and subscribing capital stock (shares) to corporate entity;

(2) Expense expenditures for the reform of the enterprise, referring to the expense expenditures for making up the costs for the reform of the enterprises under the province and dealing with historical issues;

(3) Expense expenditures for supervision and administration of state-owned capital, referring to the running expenses used as work expenditures of supervisors for supervision and administration of state-owned capital in accordance with relevant regulations of the state and the provincial government; and

(4) Other expenditures, referring to other expenditures used by the provincial government in the process of making overall plans, including the expenditures used for social security when necessary.

       第六条  根据国有资本经营需要以及产业发展规划、国有经济布局和结构调整以及国有企业发展要求，省级国有资本经营预算支出主要包括:

    （一）资本性支出。包括向新设省属企业注入国有资本金，向现有省属企业增加资本金，向公司制企业认购股权（股份）等方面的支出。

    （二）企业改革费用性支出。弥补省属企业改革成本、处理历史遗留问题等方面的费用性支出。

    （三）国有资产监管费用支出。按国家和省政府的有关规定，用于监事会工作经费等国有资产日常监管费用的支出。

    （四）其他支出。省政府统筹安排的其他支出，包括必要时用于社会保障等方面的支出。

 Chapter III   Preparation of Provincial State-owned Capital Operation Budget

   第三章  省级国有资本经营预算的编制

  Article 7   The draft of provincial state-owned capital operation budget shall be prepared by provincial budget units under the organization of provincial finance bureau and submitted to the provincial people's congress for approval on the verification of the provincial government.

       第七条  省级国有资本经营预算草案由省财政厅组织省属预算单位编制,经省政府审定后,报省人大批准。

  Article 8   In compliance with annual profits of enterprises under the province and planning for adjustment of the layout and structure of state-owned economy, the budgetary revenues of provincial state-owned capital operation shall be calculated by provincial budget units under the organization of provincial finance bureau.

       第八条  省级国有资本经营预算收入由省财政厅组织省属预算单位,根据省属企业年度盈利情况和国有经济布局、结构调整计划进行测算。

  Article 9   The draft of provincial state-owned capital operation budget shall be prepared in accordance with the following procedures:

(1) Arrangement and distribution. Prior to the end of September of each year, provincial finance bureau shall issue the notice on the preparation and submission of the drafts of provincial state-owned capital operation budget to provincial budget units, which shall issue the notice on the preparation and submission of the drafts of provincial state-owned capital operation budget to enterprises under the province;

(2) Declaration of planning. Prior to the end of October of each year, the enterprises under the province shall prepare and submit the proposed drafts of state-owned capital operation budget thereof (including preparation reports and budgetary forms of state-owned capital operation of enterprises under the province); and

(3) Examination and submission. Prior to the end of November of each year, provincial budget units shall in accordance with the proposed drafts of state-owned operation budget of enterprises under supervision prepare the proposed drafts of state-owned capital operation budget thereof (including preparation reports and budgetary forms of state-owned capital operation of provincial budget units), subsequent to provincial finance bureau for examination. Prior to the end of December of each year, provincial finance bureau shall in accordance with the proposed drafts of the budget submitted by provincial budget units prepare and submit the drafts of provincial state-owned capital operation budget to the provincial government for examination, subsequent to the people's congress for approval.

       第九条  省级国有资本经营预算草案按以下程序编制:

    (一)布置下达。每年9月底以前,省财政厅向省属预算单位下发编报省级国有资本经营预算草案的通知;省属预算单位向省属企业下发编报省级国有资本经营预算草案的通知。

    (二)申报计划。每年10月底以前,省属企业向省属预算单位编报本企业国有资本经营预算建议草案(包括编制报告和省属企业国有资本经营预算表等)。

    (三)审核上报。每年11月底以前,省属预算单位根据所监管企业编制的国有资本经营预算建议草案,编制本单位国有资本经营预算建议草案(包括编制报告和省属预算单位国有资本经营预算表等)报省财政厅审核。每年12月底以前,省财政厅根据省属预算单位报送的预算建议草案,编制省级国有资本经营预算草案报省政府,经省政府审定后报省人大批准。

  Article 10   Provincial finance bureau shall prior to the end of February of budgetary implementation year distribute the approved drafts of provincial state-owned capital operation budget to provincial budget units, which shall within 15 workdays from the date of the provincial finance bureau distributing the budget ratify provincial enterprises under supervision and a copy thereof shall be sent to provincial finance bureau.

       第十条  省级国有资本经营预算草案经批准后,省财政厅于预算执行年度的2月底以前,下达省属预算单位;省属预算单位在省财政厅下达本单位预算之日起15个工作日内批复所监管的省属企业,同时抄送省财政厅。

  Article 11   The provincial state-owned capital operation budget shall be prepared in line with fiscal year beginning on January 1 ending on December 31 according to the Gregorian calendar.

       第十一条  省级国有资本经营预算按财政年度编制，自公历1月1日至12月31日。

Chapter IV   Implementation of Provincial State-owned Capital Operation Budget

    第四章  省级国有资本经营预算的执行

  Article 12   Enterprises under the province shall in accordance with the provisions of Company Act of the People's Republic China, relevant laws, rules and articles of association and by-laws distribute the profits in time and declare the proceeds from state-owned capital to provincial budget units within the prescribed time:

(1) Profit income. Profit income on the basis of the previous year's financial reports of the enterprises audited by accounting firm shall be declared prior to the end of June of each year;

(2) Bonuses and dividends. Bonuses and dividends shall be declared within one month from the date of proposal for profit distribution adopted by directors or shareholders;

(3) Income from the transfer of property right. Income from the transfer of property right shall be declared within 30 workdays subsequent to the signing of the transfer contract;

(4) Liquidation income. Liquidation group or receiver shall be in charge of the declaration within two months from the date of receiving the liquidation income and prior to the cancellation of registration of the liquidated enterprise;and

(5) Other proceeds from state-owned capital decided to be collected by the provincial government shall be collected pursuant to the decisions of the provincial government.

       第十二条  省属企业应当按照《中华人民共和国公司法》等有关法律、法规和企业章程的规定,及时进行利润分配,并在规定时间内向省属预算单位申报国有资本收益:

    (一)利润收入:依据经会计师事务所审计后的企业上年度财务报告,于每年6月底前申报。

    (二)股利、股息收入:在董事会或股东会决议通过利润分配方案后1个月内申报。

    (三)产权转让收入:在签订转让合同后30个工作日内申报。

    (四)清算收入:在取得清算收入后两个月内并于清算企业注销登记前,由清算组或管理人负责申报。

    (五)省政府决定收缴的其他国有资本收益,按省政府决定执行。

  Article 13   Provincial budget units are responsible for examining the proceeds from state-owned capital declared by the enterprises under the province. On receiving declaration materials, provincial budget units shall propose examination and verification opinions within 15 workdays and report to provincial finance bureau for review. And the provincial finance bureau shall initiate review opinions within 15 workdays.

On receiving the review opinions of provincial finance bureau, provincial budget units shall issue notice on submission of proceeds form state-owned capital to provincial enterprises under supervision thereof within 15 workdays. Enterprises under the province shall directly submit the proceeds from state-owned capital to specific accounts for proceeds from provincial state-owned capital within the time limit required in the notice and report to provincial budget units.

       第十三条  省属预算单位负责审核省属企业申报的国有资本收益。在收到省属企业的申报材料后,省属预算单位应在15个工作日内提出审核意见,报省财政厅复核。省财政厅应在15个工作日内提出复核意见。

    省属预算单位收到省财政厅的复核意见后,在15个工作日内向所监管的省属企业下达国有资本收益上交通知;省属企业在通知要求的时间内将国有资本收益直接上交省国有资本收益专户,并报告省属预算单位。

  Article 14   The application for the budgetary expenditures in the provincial state-owned capital operation shall be filed by provincial enterprises with provincial budget units in the ambit of budget ratified, which is to be initially examined by provincial budget units and reviewed by provincial finance bureau. Subsequent to the review, provincial finance bureau shall distribute fund plan and directly allocate fund to operation unit as prescribed, and a copy thereof shall be sent to provincial finance bureau, on the examination of which budgetary expenditures of provincial budget unit shall be directly allocated to provincial budget units pursuant to the budget amount ratified.

       第十四条  省级国有资本经营预算支出,由省属企业在经批准的预算范围内向省属预算单位提出申请,经省属预算单位初审后报省财政厅,省财政厅审核后下达资金计划,并按规定将资金直接拨付使用单位。资金计划抄送省属预算单位。省属预算单位的预算支出,由省财政厅审核后,按经批准的预算金额直接拨付省属预算单位。

  Article 15   Where the provincial state-owned capital operation budget needs adjusting for the reason of special circumstances in the implementation, proposal for adjustment of budget shall be prepared by provincial budget units and submitted to provincial finance bureau. Subsequently, the budget adjustment shall be made by provincial finance bureau in accordance with the relevant regulations.

       第十五条  省级国有资本经营预算在执行中因特殊情况需要调整的,由省属预算单位编制预算调整建议方案报省财政厅,由省财政厅按预算调整的有关规定办理。

  Article 16   In the budget year, enterprises under the province shall prepare monthly report forms on revenues and expenditures of state-owned capital operation budget every month and submit relevant data and budgetary performance to provincial budget units. Monthly report forms on revenues and expenditures in the provincial state-owned capital operation budget thereof shall be respectively prepared by provincial budget units and submitted to provincial finance bureau every month. Provincial finance bureau is responsible for the preparation of total monthly report forms on revenues and expenditures in the provincial state-owned capital operation budget.

       第十六条  预算年度期间,省属企业应每月编制国有资本经营预算收支月报表报省属预算单位,及时提供有关资料和预算执行结果。省属预算单位应每月分别编制本单位国有资本经营预算收支月报表报省财政厅。省财政厅负责编制汇总的省级国有资本经营预算收支月报表。

  Article 17   Where the budget year passes, enterprises under the province shall prepare and submit the draft of final account thereof to provincial budget units in compliance with the notice on preparing and submitting the draft of provincial state-owned capital operation final account. Provincial budget units shall prepare and submit the draft of state-owned capital final account thereof to provincial finance bureau that makes a total preparation for the draft of provincial state-owned capital operation final account, which is to be submitted to the provincial people's congress for approval on the verification of the provincial government.

       第十七条  预算年度结束后，省属企业按照省财政厅下发的编报省级国有资本经营决算草案通知，向省属预算单位编报本企业决算草案;省属预算单位编制本单位国有资本经营决算草案报省财政厅，由省财政厅汇总编制省级国有资本经营决算草案，经省政府审定后报省人大批准。

Chapter V   Supervision and Performance Evaluation of Provincial State-owned Capital Operation Budget

    第五章  省级国有资本经营预算的监督和绩效评价

  Article 18   Provincial finance bureau is responsible for supervision and check on all provincial budget units and the implementation of state-owned capital operation budget thereof and reports to the provincial government.

       第十八条  省财政厅负责监督、检查各省属预算单位及其所属企业的国有资本经营预算执行情况,并向省政府报告。

  Article 19   Provincial budget units are responsible for supervising, checking and evaluating the budgetary performance of state-owned capital operation under the supervision thereof and preventing and rectifying the acts that violate laws, administrative regulations and state policies in the implementation of budget in accordance with laws.

       第十九条  省属预算单位负责监督、检查和评价所监管企业的国有资本经营预算执行情况,对在预算执行中违反法律、行政法规和国家方针政策的行为依法予以制止和纠正。

  Article 20   Provincial auditing bureau audits provincial state-owned capital operation budget and supervises the budgetary performance in compliance with provisions.

       第二十条  省审计厅按规定对省级国有资本经营预算执行情况进行审计监督。

  Article 21   Enterprises under province and fund operation units shall use and manage fund, in light of the usage as prescribed, accept the supervision and examination of provincial finance bureau, provincial state-owned assets supervision and administration commission, provincial auditing bureau and implement the supervision and examination opinions by relevant departments in accordance with laws.

       第二十一条  省属企业和资金使用单位要按照规定用途使用和管理资金,并依法接受省财政厅、国资委、审计厅等部门的监督检查,执行有关部门依法作出的监督检查意见。

  Article 22   On establishing performance evaluation system of fund of provincial state-owned capital operation budget, the evaluation result is deemed as reference to the preparation for proposal for fund expenditure in the following year. Where provincial enterprises apply for using fund proceeds from state-owned capital, the performance object of fund operation shall be proposed and deemed as the basis of self evaluation and key evaluation based on examination and ratification by provincial budget units. Enterprises under province shall self-evaluate the fund operation. Provincial budget units shall respectively evaluate the performance of fund operation of the enterprises under supervision. Provincial finance bureau shall together with provincial budget units render the performance evaluation of fund proceeds from state-owned capital employed by provincial enterprises.

       第二十二条  建立省级国有资本经营预算资金绩效评价制度,评价结果作为下一年度编制资金支出方案的参考依据。省属企业申请使用国有资本收益资金时,应提出资金使用的绩效目标,经省属预算单位审核批复后,作为开展自评和重点评价的依据;省属企业应对资金使用情况开展自评。省属预算单位分别对所监管企业的资金使用情况开展绩效评价。省财政厅会同省属预算单位,对省属企业使用省级国有资本收益资金开展重点绩效评价。

  Article 23   Enterprises under province shall in accordance with Article 5 of these Measures submit proceeds from state-owned capital in full amount within the prescribed time. Provincial finance bureau shall together with provincial budget units urge the provincial enterprises to submit the proceeds from state-owned capital not submitted in full amount. If provincial enterprises fail to submit the proceeds within the time limit, expenses shall be calculated and collected from the expiring date in light of the loan interest rate stipulated by the People's Bank of China for the corresponding period. If provincial enterprises default, misappropriate, intercept or share out the proceeds from state-owned capital, enterprises are handled in accordance with the relevant provisions of Budget Act of the People' Republic of China, the Regulation on Penalties and Sanctions against Illegal Fiscal Acts (Order No.427 of the State Council), Certain Provisions on Honest and Clean Performance of Official Duties of Leaders of State-owned Enterprises (trail) (Zhong Ji Fa[2004] No.25), and Implementing measures for Honest and Clean Performance of Leaders of State-owned Enterprises in Guangdong Province (trail) (Yue Ji Fa [2004] No.9), and also are handled on assessment of operation performance.

       第二十三条  省属企业必须按本办法第五条的规定按时足额上交国有资本收益。对欠交国有资本收益的，省财政厅应会同省属预算单位予以催交;逾期不交的，从逾期之日起按银行同期贷款利率计征逾期费用。凡拖欠、挪用、截留及私分国有资本收益的，按照《中华人民共和国预算法》、《财政违法行为处罚处分条例》（国务院令第427号）、《国有企业领导人员廉洁从业若干规定（试行）》（中纪发〔2004〕25号）和《广东省国有企业领导人员廉洁自律实施办法（试行）》（粤纪发〔2004〕9号）等有关规定处理，并在经营业绩考核时作相应处理。

    Chapter VI   Supplementary Provision

第六章  附则

  Article 24   These Measures shall come into effect as of the date of printing and distributing. Provisional Regulations on Management of Proceeds Collection from State-owned Capital of Guangdong Province (Yue Fu [2005] No.65) shall become null and void as of the same date. Where any relevant regulations of our province are inconsistent with these Measures, these Measures shall prevail.

       第二十四条  本办法自印发之日起实施。《广东省省属国有资产收益收缴管理暂行规定》(粤府办〔2005〕65号)同时废止。此前我省有关规定与本办法不一致的,以本办法为准。