Notice of the National Development and Reform Commission and the Ministry of Finance on the Charging Standards of Institutional Supervision Fees and Operational Supervision Fees for the Banking Sector and Other Relevant Issues

国家发展改革委、财政部关于银行业机构监管费和业务监管费收费标准等有关问题的通知

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

Document Number: Fa Gai Jia Ge [2007] No. 3626

Promulgating Date: 12/24/2007

Effective Date: 01/01/2007

颁布机关: 财政部; 国家发展和改革委员会

文      号: 发改价格[2007]3626号

颁布时间: 12/24/2007

实施时间: 01/01/2007

To the China Banking Regulatory Commission: 

This is to acknowledge our receipt of your Letter of Re-declaration of the Supervision Fees Charging Plan for the Banking Sector (Document No.: Yin Jian Han [2007] No. 355). According to the provisions of the Notice of the Ministry of Finance and the National Development and Reform Commission on the Approval of Continuing to Collect Supervision Fees for the Banking Sector (Document No.: Cai Zong [2007] No. 66), we hereby issue the notice concerning the charging standards of institutional supervision fees and operational supervision fees for the banking sector and other relevant issues:

    中国银监会：

    你会《关于再次申报银行业监管收费方案的函》（银监函[2007]355号）收悉。根据《财政部、国家发展改革委关于同意继续收取银行业监管费的通知》（财综[2007]66号）的有关规定，现将银行业机构监管费和业务监管费的收费标准及有关问题通知如下:

1. Institutional supervision fees: Institutional supervision fees charged from commercial banks, credit cooperatives, financial companies, trustee companies, financial leasing companies, postal savings institutions, and financial asset management companies (collectively referred to as the "supervised institutions") shall be in proportion to the actual paid-up capital of the relevant supervised institutions at the end of the previous year, with risk factors taken into account. The specific charging rates shall be: institutional supervision fees = actual paid-up capital at the end of the previous year* 0.05% * risk adjustment coefficient. The risk adjustment coefficient shall be determined in accordance with the supervision rating of the supervised institutions, i.e., Grade I of 0.9, Grade II of 0.95, Grade III of 1, Grade IV of 1.05, and Grade V of 1.1.

       一、机构监管费。你会向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、金融资产管理公司等(以下简称“被监管机构”)收取的机构监管费,按被监管机构上年末实收资本的一定比例并考虑风险因素计收。具体收费标准为:机构监管费=上年末实收资本×0.05%×风险调整系数。风险调整系数根据被监管机构的监管评级确定,其中一级为0.9,二级为0.95,三级为1,四级为1.05,五级为1.1。

2. Operational supervision fees: Operational fees charged from the supervised institutions shall be in proportion to the total assets (actual paid-up capital deducted) at the end of the previous year on a categorized and accumulative basis, with risk factors taken into account. The specific charging rates shall be: operational supervision fees = (total assets at the end of the previous year - actual paid-up capital at the end of the previous year) * categorized rate * risk adjustment coefficient - supervision fees paid by the offshore branches in the residing country.  

The categorized rates in 2007 shall be: 0.016% for RMB 3 trillion or below, 0.01% for RMB 3 trillion to RMB 5 trillion (including 5 trillion), 0.006% for RMB 5 trillion to RMB 7 trillion (including 7 trillion), 0.002% for RMB 7 trillion to 9 trillion (including 9 trillion), and the part above RMB 9 trillion shall be exempted from such fees. The categorized rates for 2008 and 2009 shall be reduced by 10% annually on the basis of the abovementioned rates.  

The risk adjustment coefficient shall be determined in accordance with the supervision rating of the supervised institutions, i.e., Grade I of 0.9, Grade II of 0.95, Grade III of 1, Grade IV of 1.05, and Grade V of 1.1.

The supervision fees paid in the previous year by their offshore branches in the residing country can be used to offset the operational supervision fees paid by their domestic legal persons, provided that the amount offset does not exceed the operational supervision fees amount charged on the offshore branches as per the abovementioned rates.

       二、业务监管费。你会向被监管机构收取的业务监管费,按上年末资产总额(扣除实收资本)的一定比例分档累加并考虑风险因素计收。具体标准为:业务监管费=(上年末资产总额-上年末实收资本)×分档费率×风险调整系数-境外分支机构在所在国家缴纳的监管费。

    2007年的分档费率为:3万亿元(含3万亿元)以下部分为0.016%,3万亿元以上至5万亿元(含5万亿元)部分为0.01%,5万亿元以上至7万亿元(含7万亿元)部分为0.006%,7万亿元以上至9万亿元(含9万亿元)部分为0.002%,9万亿以上部分免收。2008年和2009年的分档费率按上述标准逐年递减10%。

    风险调整系数根据被监管机构的监管评级确定,其中一级为0.9,二级为0.95,三级为1,四级为1.05,五级为1.1。

    被监管机构的境外分支机构上一年度向所在地缴纳的监管费,可抵扣境内法人计缴的业务监管费,但抵扣总额不得超过境外分支机构按上述标准计收的业务监管费数额。

3. With regard to the institutional and operational supervision fees collected from commercial banks in rural areas, 50% of the abovementioned rates shall apply.

       三、你会向农村商业银行收取的机构监管费和业务监管费,按上述收费标准的50%执行。

4. The formalities for change of fees charging licenses shall be gone through with the National Development and Reform Commission. The abovementioned provisions shall be strictly complied with, and acts such as adding charging items, expanding charging range, or raising charging rates, without authorization, shall be prohibited. Besides, supervision and examination of the pricing authority and the financial authority shall be accepted.

       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,严格执行上述规定,不得擅自增加收费项目、扩大收费范围和提高收费标准,并自觉接受价格、财政部门的监督检查。

5. This Notice shall take effect as of 1 January 2007 with a validity term of three years. Upon the expiry of the validity term, the supervision fees plan shall be submitted to the National Development and Reform Commission and the Ministry of Finance for declaration anew.

24 December 2007

       五、本通知自2007年1月1日起执行，有效期3年。有效期满后，由你会向国家发展改革委、财政部重新申报。

二〇〇七年十二月二十四日