Measures for the Administration of Financial Interest- Subsidy Fund concerning Infrastructure Project Loans of National Border Economic Cooperation Zones

国家级边境经济合作区基础设施项目贷款财政贴息资金管理办法

 

Promulgating Institution: Ministry of Finance

Document Number: Cai Jian [2009] No. 36

Promulgating Date: 02/25/2009

Effective Date: 02/25/2009

Revision History: This document has been repealed pursuant to the Administrative Measures for Interest Subsidy Funds from Central Finances for Loans for Infrastructure Projects in National Economic and Technological Development Zones and National Economic Cooperation Zones in the Border Areas promulgated by the Ministry of Finance on March 19, 2012.

 

颁布机关: 财政部

文      号: 财建[2009]36号

颁布时间: 02/25/2009

实施时间: 02/25/2009

修订记录: 根据2012年3月19日财政部发布的《国家级经济技术开发区、国家级边境经济合作区基础设施项目贷款中央财政贴息资金管理办法》，此文件被宣布废止。

Chapter 1: General Provisions

第一章  总则

  Article 1   These Measures are hereby formulated in accordance with the Interim Measures for the Administration of the interest-subsidy fund of Central Finance (Cai Yu [2001] No. 388) for the purposes of strengthening administration of the interest-subsidy fund of Central Finance for infrastructure project loans of National Border Economic Cooperation Zones, raising the utilization efficiency of financial funds and further improving the policy support and guidance functions thereof. 

       第一条  为加强国家级边境经济合作区基础设施项目贷款中央财政贴息资金管理,提高财政资金使用效益,更好的发挥其政策扶持、引导作用,根据《中央财政贴息资金管理暂行办法》(财预[2001]388号)的规定,特制定本办法。

  Article 2   For the purpose of these Measures, "National Border Economic Cooperation Zones" shall refer to the national border economic cooperation zones established with the approval of the State Council, including those in Inner Mongolia, Guangxi, Yunnan, Xinjiang, Heilongjiang, Jilin, Liaoning Provinces (Autonomous Regions). 

"Infrastructure Project Loans" shall refer to infrastructural construction loans provided by various banks for construction of infrastructure projects in the said National Border Economic Cooperation Zones. 

       第二条  本办法所称国家级边境经济合作区是指经国务院批准设立的国家级边境经济合作区,具体包括:内蒙古、广西、云南、新疆、黑龙江、吉林、辽宁省(自治区)。

    基础设施项目贷款是指上述国家级边境经济合作区内用于基础设施项目建设的各类银行提供的基本建设项目贷款。

  Article 3   For the purpose of these Measures, "Infrastructure Projects" shall refer to the following: 

(1) Road, bridge culvert and tunnel projects in the said zones;

(2) Projects of wastewater and household garbage disposal and ecological environmental construction in the said zones; 

(3) Infrastructure projects including power, heat, gas and water supplies and communication network construction in the said zones;

(4) Government-owned business incubators that provide place and technological services to small and medium-sized enterprises for the establishment of new business and independent innovation, and public technology platforms in the said zones, including the construction of physical venues, procurement of hardware and software systems and development of special software, etc. The portion owned and developed by small and medium-sized enterprises shall be excluded;

(5) Government-owned projects constructed for the purposes of utilizing land in a centralized manner, conserving resources and serving for small and medium-sized enterprises, including border markets, bonded warehouses, standard factory premises, public logistics centers and their auxiliary facilities in the said zones;

(6) Infrastructure projects such as ports, border inspection stations, united inspection stations and their auxiliary facilities in the said zones; and

(7) Other infrastructure projects of the said zones that fall under the scope of the public financial support.

The allocation of finance interest-subsidy fund shall prioritize the aforesaid projects. 

       第三条  本办法所称基础设施项目是指:

    (一)区内道路、桥涵、隧道等项目。

    (二)区内污水、生活垃圾处理及生态环境建设项目。

    (三)区内供电、供热、供气、供水及通信网络等基础设施项目。

    (四)区内政府所有,为中小企业创业、自主创新提供场所服务和技术服务的孵化器,以及公共技术支撑服务平台。其内容包括:物理场所建设、软硬件设备系统购置以及专用软件开发等,不包括中小企业拥有和开发的部分。

    (五)区内为集约利用土地,节约资源,服务中小企业,政府所有的边民互市市场、保税仓库、标准厂房、公共物流中心及其附属设施等项目。

    (六)区内口岸、边检、联检及其附属设施等基础设施项目。

    (七)区内其他符合公共财政支持范围的基础设施项目。

    上述项目作为优先安排财政贴息资金的依据。

  Article 4   For the purpose of these Measures, "financial interest-subsidy fund" shall refer to the special fund allocated by central financial budget to be used for loan interest subsidy of infrastructure projects of National Border Economic Cooperation Zones (hereinafter referred to as the "Projects"). 

       第四条  本办法所称财政贴息资金是指中央财政预算安排的，专项用于国家级边境经济合作区基础设施项目（以下简称“项目”）贷款贴息的资金。

Chapter 2: Principle and Scope of Interest Subsidy

第二章  贴息原则及范围

  Article 5   The interest-subsidy fund shall be granted in accordance with the principle of "payment before subsidy", that is, the project organizer shall apply for interest subsidy with financial authorities by presenting interest payment lists issued by loan banks. 

       第五条  贴息资金实行先付后贴的原则,即项目单位必须凭贷款银行开具的利息支付清单向财政部门申请贴息。

  Article 6   Scope of interest subsidy: within the National Border Economic Cooperation Zone provided in these Measures, any ongoing infrastructure project for which the loans have been extended and the accrued interest have been paid to the relevant banks, may apply for interest subsidy in accordance with relevant provisions. 

       第六条  贴息范围:本办法规定的国家级边境经济合作区内已落实贷款并支付银行贷款利息的基础设施在建项目,均可按规定申报贴息。

  Article 7   Calculation of interest-subsidy fund: interest-subsidy fund shall be determined on the basis of the outstanding balance of a project organizer's bank loans that meet the requirements for interest subsidy, the subsidy rate of the current year and the actual amount of interest paid in the current year. 

       第七条  贴息资金计算:贴息资金根据项目单位符合贴息条件的银行贷款余额、当年贴补率和当年实际支付的利息数计算确定。

  Article 8   Term of interest subsidy: the interest subsidy shall be granted based on the construction period of the Projects. In principle, the term of interest subsidy for any project may not exceed five years.

Depending on the features of infrastructure projects in the National Border Economic Cooperation Zones, in case of a Project whose construction period is less than three years (inclusive of three years), interest subsidy shall be granted throughout the relevant construction period; in case of a Project whose construction period is over three years, interest subsidy shall be granted for a term of not exceeding five years; in case of procured or acquired Projects, interest subsidy shall be granted for a term of two years. 

       第八条  贴息期限:按项目建设期限贴息。原则上所有项目享受财政贴息期限不得超过5年。

    根据合作区基础设施项目的特点,对项目建设期少于3年(含3年),按项目建设期进行贴息;对项目建设期大于3年的,均按不超过5年进行贴息;属于购置的,按2年进行贴息。

  Article 9   Standards and time for granting interest subsidy: the interest subsidy rate of finance interest subsidy shall be determined by the Ministry of Finance annually at a rate of not exceeding three percent based on the budgetary control indexes of annual interest-subsidy fund, the bank loan interest rates concurrent with the Projects and the amount of interest subsidy required for the Projects. 

Interest subsidy shall be granted from June 21 of the previous year to June 20 of the current year. 

       第九条  贴息标准和时间:财政贴息的贴补率由财政部根据年度贴息资金预算控制指标、项目当期的银行贷款利率和项目对贴息资金需求，按不高于3%的比例一年一定。

    贴息时间为上年6月21日至本年6月20日。

Chapter 3: Application, Review and Allocation of Interest-subsidy Fund

第三章  贴息资金的申报、审查和下达

  Article 10   For infrastructure projects in conformity with the provisions of these Measures, the project organizers shall apply for financial interest subsidy. Application shall not be filed in repetition for Projects that have applied for any other interest-subsidy fund. 

       第十条  符合本办法规定的基础设施项目,由项目单位申报财政贴息。凡已申请其他贴息资金的项目,不得重复申报。

  Article 11   When applying for financial interest subsidy, the project organizer shall prepare two copies of the Application for Financial Interest subsidy for Infrastructural Construction Loans (see Appendix 1) as well as materials such as the project approval documents, loan agreements, bank loan availability certificates and bank-licensed interest statements, obtain opinions from the undertaking banks and then submit such materials to the finance authorities in the National Border Economic Cooperation Zones. 

The finance authorities in the National Border Economic Cooperation Zones shall, in accordance with these Measures, prudently review the materials submitted by the project organizers in the local Zones, complete a Consolidated Sheet of Infrastructural Construction Loans Qualified for Financial Interest subsidy (see Appendix 2) and submit such sheet along with the relevant materials provided by the project organizer to the finance departments of the provinces (autonomous regions).

The relevant finance departments of all provinces (or autonomous regions) shall review the interest-subsidy materials submitted by the projects in local provinces (autonomous regions), prepare a Consolidated Sheet of Infrastructural Construction Loans Qualified for Finance Interest subsidy (see Appendix 2) along with the project approval documents, loan agreements, bank loan availability certificates, bank-licensed interest statements and the opinions of the undertaking banks, obtain review opinions of the local financial supervision commissioner's offices of the Ministry of Finance, and then submit such materials to the Ministry of Finance for review and approval before July of the current year. The Ministry of Finance does not accept materials which have not been reviewed by the local financial supervision commissioner's offices of the Ministry of Finance. 

The said materials shall be prepared and submitted for each individual Project in accordance with the classification set out in Article 3 of these Measures. Applications shall not be made in a combined form; otherwise interest subsidy shall not be granted.

       第十一条  项目单位申报财政贴息,应按要求填制基本建设贷款财政贴息项目申请表(见附1)一式两份,并附项目批准文件、借款合同、银行贷款到位凭证、银行签证利息单等材料,经贷款经办行签署意见后,报送合作区财政部门。

    合作区财政部门根据本办法的规定,对本区项目单位提交的贴息材料进行认真审核后,填写基本建设贷款财政贴息项目汇总表(见附2),并附项目单位报送的有关材料,上报省(自治区)财政厅。

    各有关省(自治区)财政厅对本省(自治区)项目申报的贴息材料审核后,填写基本建设贷款财政贴息项目汇总表(见附2),并附项目单位报送的项目批准文件、借款合同、银行贷款到位凭证、银行签证利息单、贷款经办行意见等材料,经财政部驻当地财政监察专员办事处签署审核意见后,于当年7月底以前上报财政部审批。未经财政部驻当地财政监察专员办事处审查的材料,财政部不予受理。

    上述申报材料应按本办法第三条所列分类别填报具体项目和提交相关材料,不得打捆上报,否则不予贴息。

  Article 12   The financial supervision commissioner's offices of the Ministry of Finance in the relevant provinces (autonomous regions) shall, in accordance with conditions such as the scope and period of interest subsidy prescribed herein, enhance verification of authenticity of the interest-subsidy materials submitted by the project organizers for infrastructural construction loans, eliminate Projects involving repetitive applications and submit their written review opinions together with application materials to the Ministry of Finance within the specified time period so that such materials can be used by the Ministry of Finance for references when ratifying finance interest subsidy. 

       第十二条  财政部驻有关省(自治区)财政监察专员办事处根据本办法规定的贴息范围、贴息期限等条件,加强对当地项目单位报送的基本建设贷款财政贴息材料真实性的审核,剔除重复多头申报项目,并将审核的书面意见在规定的时间内随申请贴息材料一并上报财政部,以便财政部在核定财政贴息时参考。

  Article 13   After reviewing the interest-subsidy materials submitted by all provinces (autonomous regions), the Ministry of Finance shall ratify the amount of interest subsidy for each individual Project in light of the aggregate annual budgetary amount of interest-subsidy fund and release budgets in accordance with relevant provisions. The Ministry of Finance shall not grant interest subsidy for Projects that are not in conformity with the relevant conditions and requirements or with respect to which an application is filed beyond the specified time period.

       第十三条  财政部对各地上报的贴息材料进行审查后,根据年度预算安排的贴息资金规模,按具体项目逐个核定贴息资金数,并按规定下达预算。对不符合条件和要求或超过规定上报时间的项目,财政部不予贴息。

  Article 14   The financial interest-subsidy fund shall be allocated by the financial authorities to project organizers.

       第十四条  财政贴息资金通过财政部门拨付到项目单位。

Chapter 4: Financial Processing, Supervision and Administration of Interest- subsidy Fund

第四章  贴息资金财务处理及监督管理

  Article 15   On the receipt of financial interest-subsidy fund, the project organizers shall adopt the following accounting processes: for in-process Projects, the fund shall offset the project cost; for completed Projects, the fund shall offset the financial expenses. 

       第十五条  项目单位收到财政贴息资金后,分以下情况处理:在建项目应作冲减工程成本处理;竣工项目作冲减财务费用处理。

  Article 16   The finance departments of all relevant provinces (autonomous regions) and financial authorities in the Cooperation Zones shall inspect the construction of infrastructure projects and utilization of capitals in the respective National Border Economic Cooperation Zones on a regular basis, procure construction of the Projects against the reasonable schedule with relevant authorities and make a completion settlement for completed Projects in a timely manner. 

After the allocation of the interest subsidy capitals, the competent financial authorities at the provincial level shall supervise and inspect the utilization of interest subsidy fund on a regular basis to ensure that such fund be used efficiently. The said financial authorities shall report to the Ministry of Finance at the end of each year regarding the implementation of Projects with interest subsidy and the utilization of financial interest-subsidy fund. 

       第十六条  各有关省(自治区)财政厅及合作区财政部门对区内的基础设施项目建设及资金落实情况要定期进行检查,会同有关单位督促项目按合理工期进行建设,已建成的项目,要及时办理竣工决算。

    贴息资金下达后,省级财政主管部门要定期对财政贴息资金的落实情况进行监督、检查,确保贴息资金发挥效益。并于每年年底向财政部报告贴息项目的执行情况和财政贴息资金的落实情况。

  Article 17   The project organizers shall complete the interest-subsidy application form in strict compliance with provisions of the State with respect to the scope and period of interest subsidy and the interest subsidy rate. Meanwhile, regarding the nature of the finance interest-subsidy fund as special capitals, the organizers shall ensure that such capitals are utilized for the specified purposes. No organizer may retain or misappropriate financial interest-subsidy fund in any manner or for any reason. 

       第十七条  各项目单位要严格按照国家规定的贴息范围、贴息期限、贴息比率等事项填报贴息申请表。同时,财政贴息资金是专项资金,必须保证贴息的专款专用。任何单位不得以任何理由、任何形式截留、挪用财政贴息资金。

  Article 18   Anyone who gains by cheating, retaining or misappropriating the interest-subsidy fund in violation of relevant provisions shall be punished in accordance with the Regulations on Penalties and Sanctions Against Illegal Financial Acts.

       第十八条  违反规定，骗取、截留、挪用贴息资金的，依照《财政违法行为处罚处分条例》的规定进行处理。

Chapter 5: Supplementary Provisions

第五章  附则

  Article 19   These Measures shall be interpreted by the Ministry of Finance. 

       第十九条  本办法由财政部负责解释。

  Article 20   These Measures shall become effective from the date of circulation. Notice will not be issued on annual application for interest subsidy if no adjustment is made. 

       第二十条  本办法自印发之日起施行。今后如无调整,每年办理贴息不再另行通知。