Notice of the National Development and Reform Commission and the Ministry of Finance on the Promulgation of the Administrative Measures for Fee-charging in Asset Valuation

国家发展改革委、财政部关于发布《资产评估收费管理办法》的通知

 

Promulgating Institution: National Development and Reform Commission; Ministry of Finance

Document Number: Fa Gai Jia Ge [2009] No. 2914

Promulgating Date: 11/17/2009

Effective Date: 11/17/2009

 

颁布机关: 国家发展和改革委员会; 财政部

文      号: 发改价格[2009]2914号

颁布时间: 11/17/2009

实施时间: 11/17/2009

 

To the development and reform commissions, price bureaus and finance departments (bureaus) of all provinces, autonomous regions, and municipalities directly under the Central Government:

    各省、自治区、直辖区发展改革委、物价局、财政厅(局):

In order to regulate fee-charging in asset valuation, safeguard social and public interests and the legitimate rights and interests of the parties concerned, and promote the healthy development of the asset valuation industry, the Administrative Measures for Fee-charging in Asset Valuation has been formulated, which is hereby printed and circulated to you for compliance.

    为规范资产评估收费行为,维护社会公共利益和当事人的合法权益,促进资产评估行业健康发展,我们制定了《资产评估收费管理办法》,现印发给你们,请遵照执行。

All regions shall, in accordance with the Administrative Measures for Fee-charging in Asset Valuation, clean up and regulate fee-charging in asset valuation within their respective administrative regions, announce to the public the re-formulated fee-charging methods and standards for asset valuation by the end of December, and report the implementation situation to the National Development and Reform Commission (Price Division) and the Ministry of Finance (Enterprise Division).

    各地要根据《资产评估收费管理办法》对本行政区域内的资产评估收费进行清理规范,于12月底前向社会公布重新制定的资产评估收费办法和收费标准,并将贯彻落实情况报国家发展改革委(价格司)、财政部(企业司)。

Appendix: Administrative Measures for Fee-charging in Asset Valuation

    附:资产评估收费管理办法

National Development and Reform Commission

Ministry of Finance

November 17, 2009

    国家发展改革委

    财政部

    二〇〇九年十一月十七日

Administrative Measures for Fee-charging in Asset Valuation

Article 1   In order to regulate fee-charging in asset valuation, safeguard social and public interests and the legitimate rights and interests of the parties concerned, and promote the healthy development of the asset valuation industry, these Measures are formulated in accordance with the Price Law of the People's Republic of China, the Administrative Measures for the Valuation of State-owned Assets and other relevant laws and regulations.

Article 2   Asset valuation agencies whose establishment is approved by competent finance departments above the provincial level shall charge valuation fees in accordance with these Measures when providing asset valuation services pursuant to relevant laws and regulations as well as relevant State provisions. 

Article 3   Fee-charging in asset valuation shall follow the principle of openness, fairness and justice, the principle of voluntary and payable services, the principle of honesty and credibility, and the principle of payment by the principals.

Article 4   The government guiding price and market regulation price shall be implemented in asset valuation.

Where asset valuation agencies provide asset valuation services as required by laws and regulations as well as relevant State provisions (hereinafter referred to as the Statutory Asset Valuation Service), the government guiding price shall be implemented; where asset valuation and related services voluntarily entrusted are provided (hereinafter referred to as the Non-statutory Asset Valuation Services), the market regulation price shall be implemented.

Article 5   Fee-charging of Statutory Asset Valuation Services may be project-based billing, time-based billing or the combination of project-based billing and time-based billing.  

Article 6   Where the fee-charging of Statutory Asset Valuation Services is project-based, the valuation fees can be charged by progressive calculation of the difference between fixed rates, with the original book value of the assets under valuation being the basis. Namely, the fee-charging shall be graded in accordance with the amount of the original book value of the assets under valuation, the fees to be charged shall be calculated in accordance with the grades, and the total valuation fees to be charged shall be the sum of the amount of each grade.

Article 7   Where the fee-charging of Statutory Asset Valuation Services is time-based, the valuation fees may be charged in accordance with number of staff and working days required to complete the valuation as well as the fee-charging standards of each person on each working day. The number of staff and working days shall be determined in accordance with the nature, degree of riskiness, the complexity, etc. of the valuation projects; the fee-charging standards of each person on each working day shall be determined in accordance with the professional skills of the evaluators and the service quality of the valuation tasks.

Article 8   Finance departments of all provinces, autonomous regions and municipalities directly under the Central Government shall give opinions on and the competent price departments at the same level shall formulate the benchmark price of the government guiding price and the floating range thereof.

Article 9   The fee-charging standards for Statutory Asset Valuation Services shall be formulated and determined on the basis of the average social costs, statutory taxes and reasonable profits of asset valuation services and taking into account such factors as the level of local economic development, social tolerance, as well as the impact on the capital market, the society and the public.

Article 10   Where the market regulation price is implemented regarding Non-statutory Asset Valuation Services, the standards and ranges of fee-charging shall be put forward by asset valuation agencies while the specific standards shall be determined through consultation by and between the assets valuation agencies and the principals. The following major factors shall be taken into consideration when determining the fee-charging standards:

(1) the consumed working time and the practice costs; 

(2) the degree of difficulty of the valuation business; 

(3) the tolerance of the principal; 

(4) the risks and responsibilities a registered asset evaluator may assume; 

(5) the social reputation and working capabilities of a registered asset evaluator. 

Article 11   The branches of an asset valuation agency that are established in places other than the domicile of the said agency shall implement the provisions of the domicile of the branches on fee-charging in asset valuation services. 

Where an asset valuation agency provides off-site asset valuation services, the said agency may implement the provisions on fee-charging of the domicile of the asset valuation agency or of the place where the asset valuation services are provided. The specific standards shall be formulated through consultation by and between the asset valuation agency and the principal.

Article 12   An asset valuation agency shall, when accepting entrustment, sign a fee-charging contract (an agreement) for asset valuation services with the principal or specify the fee-charging term in the business agreement. 

The fee-charging contract (agreement) or the fee-charging term shall include: chargeable items, fee-charging standards, fee-charging methods, chargeable amount, payment and settlement methods, dispute resolution methods, etc.

Article 13   Where after an assets valuation agency has signed a contract (an agreement) with the principal, the entrustment relationship terminates as a result of the fault of one party or without justifiable reasons, the refund of and the compensation for relevant costs shall be handled in accordance with the Contract Law and other relevant provisions.

Article 14   Where Statutory Asset Valuation Services business are obtained through tendering (bidding), assets valuation agencies shall reasonably determine the quoted price of the tender in accordance with the prescribed benchmark price and within the floating range thereof.

Article 15   Asset valuation agencies shall provide asset valuation services to principals in strict accordance with relevant laws, regulations and asset valuation criteria, abide by the principals of independence, objectiveness and impartiality, and undergo necessary valuation procedures.

Article 16   Asset valuation agencies shall issue legal receipts to principals when collecting valuation fees. 

Article17   Asset valuation agencies shall announce, in conspicuous positions in the business premises, valuation items, fee-charges standards and other information and shall be subject to social supervision.

Article 18   Asset valuation agencies shall strictly implement the fee-charging methods and standards of asset valuation formulated by competent governmental price departments, establish and improve internal fee-charging management system to ensure the quality of the valuation, and consciously subject themselves to the supervision and inspection of competent price departments.

Article 19   Where asset valuation agencies have any one of the following circumstances in fee-charging in asset valuation services, competent governmental price departments shall impose administrative penalties thereon in accordance with the Price Law and the Regulation on Administrative Penalties for Price-related Violations:

(1) failure to announce service items and/or fee-charging standards in accordance with the provisions;

(2) formulating prices exceeding the floating range of the government guiding price; 

(3) formulating, without authorization, valuation service fees that fall within the scope of the government guiding price; 

(4) charging unauthorized fees by splitting chargeable items, repeated fee-charging, expanding the chargeable scope, etc.; 

(5) charging fees but failure to provide asset valuation services in accordance with the provisions; and

(6) other price-related violations.

Article 20   Where any asset valuation agencies or registered asset evaluators fail to implement the government guiding price or have any other price-related violations, citizens, legal persons and other organizations may report the same or make complaints of the same to the competent price departments at the domicile of the asset valuation agency.

Article 21   Disputes over fee-charging between the asset valuation agency and the principal shall be resolved through consultation therebetween. The parties may also apply for arbitration or file lawsuits with the People's Court. 

Article 22   Where asset valuation agencies, as per the requirements of the principals, go overseas or to Hong Kong, Macao and Taiwan region to carry out asset valuation services, the resulting fees shall be determined by concluding contracts through consultation between the agencies and the principals.

Article 23   These Measures shall be subject to the interpretations of the National Development and Reform Commission in consultation with the Ministry of Finance. 

Article 24   These Measures shall come into implementation as of January 1, 2010. The Interim Administrative Measures for Fee-charging in Asset Valuation promulgated by the former State Price Bureau and the former State State-owned Assets Administration Bureau (Jia Fei Zi [1992] No. 625) shall be simultaneously repealed.

资产评估收费管理办法

   第一条 为规范资产评估收费行为，维护社会公共利益和当事人的合法权益，促进资产评估行业健康发展，根据《中华人民共和国价格法》、《国有资产评估管理办法》等有关法律法规规定，制定本办法。

   第二条 凡经省级以上财政主管部门批准设立的资产评估机构，依据相关法律法规和国家有关规定，提供资产评估服务，应当按照本办法收取评估费用。

   第三条 资产评估收费应当遵循公开、公平、公正、自愿有偿、诚实信用和委托人付费的原则。

   第四条 资产评估收费实行政府指导价和市场调节价。

   资产评估机构提供法律法规和国家有关规定要求实施的资产评估服务（以下简称“法定资产评估服务”），实行政府指导价；提供自愿委托的资产评估及相关服务（以下简称“非法定资产评估服务”）实行市场调节价。

   第五条 法定资产评估服务可实行计件收费、计时收费或计件与计时收费相结合的方式。

   第六条 实行计件收费的法定资产评估服务，可以被评估资产账面原值为计费依据，采取差额定率累进计算办法收取评估费

   用。即按被评估资产的账面原值的大小划分收费档次，分档计算收费额、各档相加为评估收费总额。

   第七条 实行计时收费的法定资产评估服务，可按照完成资产评估业务所需工作人日数和每个工作人日收费标准收取评估费用。工作人日数根据评估项目的性质、风险大小、繁简程度等确定；每个工作人日收费标准根据评估人员专业技能水平、评估工作的服务质量等确定。

   第八条 政府指导价的基准价及其上下浮动幅度，由各省、自治区、直辖市财政部门提出意见，同级价格主管部门制定。

   第九条 制定法定资产评估服务收费标准，应当以资产评估服务的社会平均成本、法定税金、合理利润为基础，并考虑当地经济发展水平、社会承受能力、对资本市场、社会公众的影响等因素确定。

   第十条 实行市场调节价的非法定资产评估服务，应由资产评估机构提出收费标准范围，具体标准由资产评估机构与委托人协商确定。确定收费标准时应考虑以下主要因素：

   （一）耗费的工作时间和执业成本；

   （二）评估业务的难易程度；

   （三）委托人的承受能力；

   （四）注册资产评估师可能承担的风险和责任；

   （五）注册资产评估师的社会信誉和工作水平等。

   第十一条 资产评估机构异地设立的分支机构，应当执行分

   支机构所在地的资产评估服务收费规定。

   资产评估机构异地提供资产评估服务，可以执行资产评估机构所在地或者提供资产评估服务所在地的收费规定，具体由资产评估机构与委托人协商确定。

   第十二条 资产评估机构接受委托，应当与委托人签订资产评估服务业务收费合同（协议）或者在业务约定书中载明收费条款。

   收费合同（协议）或收费条款应包括：收费项目、收费标准、收费方式、收费金额、付款和结算方式、争议解决方式等内容。

   第十三条 资产评估机构与委托人签订合同（协议）后，因一方过错或无正当理由委托关系终止的，有关费用的退补和赔偿依照《合同法》等有关规定办理。

   第十四条 采取招（投）标方式取得法定资产评估服务业务时，资产评估机构应当在规定的基准价和浮动幅度内合理确定投标报价。

   第十五条 资产评估机构为委托人提供资产评估服务，应当严格按照相关法律、法规和资产评估准则，恪守独立、客观、公正的原则，履行必要的评估程序。

   第十六条 资产评估机构向委托人收取评估费用，应当出具合法票据。

   第十七条 资产评估机构应当在营业场所显著位置公示评估项目、收费标准等信息，接受社会监督。

   第十八条 资产评估机构应当严格执行政府价格主管部门制定的资产评估收费办法和收费标准，建立健全内部收费管理制度，保证评估质量，自觉接受价格主管部门的监督检查。

   第十九条 资产评估机构评估服务收费中有下列情形之一的，由政府价格主管部门依照《价格法》和《价格违法行为行政处罚规定》实施行政处罚：

   （一）未按规定公示服务项目、收费标准的；

   （二）超出政府指导价浮动幅度制定价格的；

   （三）擅自制定属于政府指导价范围内的评估服务收费的；

   （四）采取分解收费项目、重复收费，扩大收费范围等方式乱收费的；

   （五）不按照规定提供资产评估服务而收取费用的；

   （六）其他价格违法行为。

   第二十条 公民、法人和其他组织对资产评估机构或注册资产评估师不执行政府指导价或存在其他价格违法行为的，可以向资产评估机构所在地价格主管部门举报、投诉。

   第二十一条 资产评估机构与委托人之间发生收费纠纷，资产评估机构应当与委托人协商解决，也可以申请仲裁或者向人民法院提起诉讼。

   第二十二条 资产评估机构受委托人要求，赴境外或港澳台地区开展资产评估服务的费用，通过与委托人签订合同的方式协商确定。

   第二十三条 本办法由国家发展改革委会同财政部负责解释。

   第二十四条 本办法自2010年1月1日起执行，原国家物价局、国家国有资产管理局发布的《资产评估收费管理暂行办法》（价费字［1992］625号）同时废止。