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

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

Promulgating Institution: Ministry of Finance

Document Number: Cai Jian [2012] No.94

Promulgating Date:03/19/2012

Effective Date: 03/19/2012

Revision History: This document has been repealed pursuant to the Administrative Measures for Interest Subsidy Funds from Central Finances for Loans for Infrastructure Projects in National Economic and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 on February 7,2013.

颁布机关: 财政部

文      号: 财建[2012]94号

颁布时间: 03/19/2012

实施时间: 03/19/2012

修订记录: 根据2013年2月7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等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 formulated in accordance with the Budget Law of the People’s Republic of China and the relevant provisions for the purposes of strengthening the administration of 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 (hereinafter referred to as the “development zones”) , improving the efficiency of the utilization of financial funds and giving better play to the support and guiding functions of the policy of interest subsidies from the government finance.

       第一条  为加强国家级经济技术开发区、国家级边境经济合作区(以下简称“开发区”)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,更好的发挥财政贴息政策的扶持、引导作用,根据《中华人民共和国预算法》及有关规定,制定本办法。

  Article 2    For the purposes of these Measures, the interest subsidy funds from central finances (hereinafter referred to as the “interest subsidy funds”) shall mean the funds arranged by the budget of the central finances and specially used for interest subsidies on loans for public infrastructure projects in development zones.

       第二条  本办法所称中央财政贴息资金(以下简称贴息资金)是指中央财政预算安排的,专项用于开发区内公共基础设施项目贷款贴息的资金。

  Article 3    For the purposes of these Measures, development zones shall include national economic cooperation zones in the border areas and national economic and technological development zones in central and western regions and old industrial base in the northeast region established upon the approval of the State Council, Suzhou Industrial Park and other development zones to which support shall be given according to the requirement of the State Council.

Loans for infrastructure projects shall mean all types of loans for capital construction projects provided by all kinds of banks and used for the construction of public infrastructure projects in the above development zones and the portion of medium and long-term bond funds (including local government bonds, enterprise bonds, corporate bonds and medium-term notes) that are used for the construction of infrastructures. 

       第三条  本办法所称开发区包括经国务院批准设立的中西部地区和东北老工业基地的国家级边境经济合作区、国家级经济技术开发区,苏州工业园区,以及国务院要求予以支持的其他开发区。

    基础设施项目贷款是指上述开发区内公共基础设施项目建设使用的各类银行提供的基本建设项目贷款以及中长期债券资金(包括地方政府债券、企业债、公司债、中期票据等)用于基础设施建设的部分。

  Article 4    For the purposes of these Measures, infrastructure projects shall include:

(1) Projects such as road, bridge and culvert and tunnel projects in the development zones;

(2) Projects on the protection of ecological environment in the development zones, such as projects on the treatment of sewage and household garbage;

(3) Infrastructure projects in the development zones, such as projects on power supply, heat supply, gas supply, water supply and communication networks;

(4) Public infrastructure projects in the development zones that provide incubators of premise services and technological services and establish public technology support platforms for small and medium enterprises that are starting up their business or engaging in independent innovation and provide premise services and technological services to enterprises engaging in the business of service outsourcing and Internet of Things, including the construction of physical premises, the purchase and installation of the software and hardware equipment and systems required for the functioning of the facilities and the development of dedicated software, etc., but excluding the parts that are owned and developed by the small and medium enterprises;

(5) Projects in the development zones with respect to standard factories that are constructed in a unified manner for the intensive use of land, saving resources and serving small and medium enterprises;

(6) Key energy-saving projects in the development zones that are implemented in a centralized manner for saving energy, such as energy system optimization projects, residual heat and residual pressure utilization projects and green lighting projects; and

(7) Social undertaking development projects in the development zones such as education, cultural and sanitation projects.

       第四条  本办法所称基础设施项目包括:

    （一）开发区内道路、桥涵、隧道等项目。

    （二）开发区内污水、生活垃圾处理等生态环境保护项目。

    （三）开发区内供电、供热、供气、供水及通信网络等基础设施项目。

    （四）开发区内为中小企业创业、自主创新提供场所服务和技术服务的孵化器、公共技术支撑平台建设，以及为服务外包、物联网企业提供场所服务和技术服务的公共基础设施项目。包括物理场所建设、为实现设施功能所必需的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）开发区内为集约利用土地，节约资源，服务中小企业，统一修建的标准厂房项目。

    （六）开发区内为节约能源，集中实施的能量系统优化工程、余热余压利用工程、绿色照明工程等重点节能工程项目。

    （七）开发区内教育、文化、卫生等社会事业发展项目。

Chapter 2: Interest Subsidy Policy

第二章  贴息政策

  Article 5    Interest shall be paid first and then subsidized, which means that a project entity shall apply to a finance department for interest subsidy by producing the interest payment voucher issued by the bank granting the loan or other financial institutions.

The interest, additional interest and penalty interest charged for overdue loans that are not repaid in accordance with the provisions of the contracts shall not be subsidized.

       第五条  贴息资金实行先付后贴,即项目单位必须凭贷款银行或其他金融机构开具的利息支付凭证向财政部门申请贴息。

    对未按合同规定归还的逾期贷款利息、加息和罚息,不予贴息。

  Article 6    The central finances shall give key support in terms of interest subsidies to the development zones in the western region and the development zones where strategic emerging industries gather and independent innovation ability is strong.

       第六条  中央财政对西部地区开发区、战略性新兴产业集聚和自主创新能力强的开发区,给予重点贴息支持。

  Article 7    An infrastructure project under construction within the area under jurisdiction of a development zone and for which loans have been granted and interest has been paid as scheduled may apply for the interest subsidy funds in accordance with the provision.

       第七条  开发区管辖区域范围内已落实贷款并已按期支付利息的基础设施在建项目,均可按规定申报贴息资金。

  Article 8    The Ministry of Finance determines the rate of interest subsidy based on factors such as the budget control indicator for the annual interest subsidy funds and the status of the applications for the interest subsidy funds during the year. The maximum rate of interest subsidy shall not exceed the benchmark interest rate charged by the People’s Bank of China in the same year for the loan with the same term.

       第八条  财政部根据年度贴息资金预算控制指标和当年贴息资金申报情况等因素确定贴息率,最高不超过当年中国人民银行同期贷款基准利率。

  Article 9    For a project with construction period of three years or less, the interest subsidy shall be given according to the project construction period. For a project with construction period longer than three years, the interest subsidy shall be given for not more than five years. For a procurement project, the interest subsidy shall be given for two years.

       第九条  项目建设期少于3年(含3年)的,按项目建设期进行贴息;项目建设期大于3年的,按不超过5年进行贴息;属于购置的,按2年进行贴息。

  Article 10    The interest subsidy cycle for 2012 shall be from June 21, 2011 to March 20, 2012. The interest subsidy cycle for 2013 shall be from March 21, 2012 to December 20, 2012. From 2014 onwards, the interest subsidy cycle shall be from December 21 of the year before the previous one to December 20 of the previous year. The finance departments (bureaus) of all the provinces (autonomous regions, municipalities directly under the Central Government and specifically designated cities in the State plan) shall submit the interest subsidy applications to the Ministry of Finance within one month after the end of the interest subsidy cycle of that year.

       第十条  2012年贴息周期为2011年6月21日至2012年3月20日，2013年贴息周期为2012年3月21日至2012年12月20日。2014年起，贴息周期均为前年12月21日至上年12月20日。各省（自治区、直辖市、计划单列市）财政厅（局）应当于当年贴息周期结束后1个月内向财政部提出贴息申请。

Chapter 3: Application, Examination and Release of Interest Subsidy Funds

第三章  贴息资金的申报、审核和下达

  Article 11    The application for the interest subsidy funds for an infrastructure project that complies with the provisions of these Measures may be submitted by the project entity. Repetitive applications shall not be made for a project that has already applied for other interest subsidy funds from the central finances.

       第十一条  符合本办法规定的基础设施项目,由项目单位申报贴息资金。凡已申请中央其他贴息资金的项目,不得重复申报。

  Article 12    A project entity that applies for the interest subsidy funds shall fill out the application form for interest subsidy on the capital construction loan (Annex 1) as required and attach materials thereto such as the approval documents, loan contracts or relevant materials of the project, the voucher on the availability of the funds and the interest payment voucher. After the institution handling the loan signs its opinion or issue a certification, the above application form and materials as well as the certification shall be submitted to the finance department in the development zone.

Specific projects shall be filled out in the above application materials according to the categories listed in Article 4 of these Measures and relevant materials shall be submitted. The submission of bundled reports is prohibited. If the project loan is a packing loan, the loan amount used by the specific projects shall be listed in detail by category.

       第十二条  项目单位申报贴息资金,应按要求填制基本建设贷款项目贴息申请表(附表1),并附项目批准文件、贷款合同或相关材料、资金到位凭证、利息支付凭证等材料,经贷款经办机构签署意见或出具证明后,报送到开发区财政部门。

    上述申报材料应按本办法第四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。项目贷款为打包贷款的,应分类详细列清具体项目所使用的贷款金额。

  Article 13    After the finance department in a development zone examines the interest subsidy materials submitted by a project entity in its own region in accordance with the provisions of these Measures, it shall fill out the summary statement on the interest subsidy from the government finance for the capital construction loan (Annex 2) and report the summary statement together with the relevant materials submitted by the project entity to the finance department (bureau) of the province (autonomous region, municipality directly under the Central Government or specifically designated city in the State plan) where it is located.

       第十三条  开发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审核后,填写基本建设贷款财政贴息汇总表(附表2),并附项目单位报送的有关材料,上报所在地省(自治区、直辖市、计划单列市)财政厅(局)。

  Article 14    After gathering and examining the interest subsidy materials declared by all the development zones, the finance department (bureau) of the relevant province (autonomous region, municipality directly under the Central Government or specifically designated city in the State plan) shall transfer such materials to the local financial supervision commissioner's office of the Ministry of Finance (hereinafter referred to as the “commissioner's office”) for final examination. The finance department (bureau) of the relevant province (autonomous region, municipality directly under the Central Government or specifically designated city in the State plan) shall then fill out the summary statement on the interest subsidy from the government finance for the capital construction loan (Annex 2) according to the final examination result and report the summary statement to the Ministry of Finance (the electronic copy thereof shall be transmitted through the intranet simultaneously), with a copy thereof sent to the local commissioner's office. The application materials for interest subsidies in all the regions shall not be reported to the Ministry of Finance and the examination results of the commissioner's office shall be the bases for the interest subsidies ultimately approved.

       第十四条  各有关省(自治区、直辖市、计划单列市)财政厅(局)对各开发区申报的贴息材料进行汇总审核后,转送财政部驻当地财政监察专员办事处(以下简称专员办)进行终审,并由各有关省(自治区、直辖市、计划单列市)财政厅(局)依据终审结果填写基本建设贷款财政贴息汇总表(附表2)后,上报财政部(电子版同时通过内网传输),同时抄送当地专员办。各地贴息申报材料不再上报至财政部,专员办的审核结果作为最终核定贴息的依据。

  Article 15    A commissioner's office shall examine the interest subsidy materials based on the conditions such as the scope of interest subsidies and the terms of interest subsidies specified by these Measures. In principle, the project examination work shall be completed within 15 working days.

       第十五条  专员办根据本办法规定的贴息范围、贴息期限等条件审核贴息材料,原则上应当在15个工作日内完成项目审核工作。

  Article 16    The Ministry of Finance shall approve the amount of the interest subsidy funds for specific projects one by one according to the scale of the interest subsidy funds arranged by the annual budget and shall release the budget to the authorities at the lower levels in accordance with the provision. The interest subsidy funds shall be transferred and paid in accordance with the relevant provisions of the government finance and national treasury management system.

       第十六条  财政部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。贴息资金拨付按照财政国库管理制度的有关规定执行。

Chapter 4: Financial Treatment, Supervision and Administration of the Interest Subsidy Funds

第四章  贴息资金财务处理及监督管理

  Article 17    All the project entities shall fill out the application forms for interest subsidies strictly according to the scope of interest subsidies, terms of interest subsidies and rates of interest subsidies, etc., specified by these Measures. After a project entity receives the interest subsidy fund, the cost of works shall be written down in the case of a project under construction or the finance expenses shall be written down in the case of a completed project.

       第十七条  各项目单位要严格按照本办法规定的贴息范围、贴息期限、贴息比率等事项填报贴息申请表。项目单位收到贴息资金后,在建项目冲减工程成本,竣工项目冲减财务费用。

  Article 18    The finance department (bureau) of the relevant province (autonomous region, municipality directly under the Central Government or specifically designated city in the State plan) and the finance department in a development zone shall examine on a regular basis the status of the construction and the implementation of the funds of the infrastructure projects in the development zone and shall, in conjunction with the relevant entities, supervise the construction of the projects according to the reasonable schedules. The final accounts shall be handled in a timely manner for completed projects.

The Ministry of Finance shall organize the commissioner's offices or entrust review and assessment institutions to conduct random examination of the applications for and the use of the interest subsidy funds.

       第十八条  有关省(自治区、直辖市、计划单列市)财政厅(局)及开发区财政部门对开发区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。

    财政部将组织专员办或委托评审机构对贴息资金申报和使用情况进行抽查。

  Article 19    The interest subsidy funds are special funds and it shall be guaranteed that the interest subsidy funds are earmarked for specific purposes. Any entity shall not withhold or misappropriate the interest subsidy funds from the government finance in whatever way for whatever reason. If the interest subsidy funds are obtained by deception, withheld or misappropriated in violation of the provisions, the cases shall be handled in accordance with the provisions of the Regulations on Penalties and Sanctions for Fiscal Violations (Order No. 427 of the State Council). If the interest subsidy funds are obtained by deception through fraudulent practice, the eligibility of that development zone for applying for interest subsidies shall be suspended for three years.

       第十九条  贴息资金是专项资金，必须保证贴息资金的专款专用。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。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》（国务院令第427号）的规定进行处理。对于弄虚作假、骗取贴息资金的，暂停该开发区申报贴息资格三年。

Chapter 5: Supplementary Provisions

第五章  附则

  Article 20    The Ministry of Finance is responsible for interpreting these Measures.

       第二十条  本办法由财政部负责解释。

  Article 21    These Measures shall come into force on the date of promulgation. The Notice of the Ministry of Finance on Printing and Distributing the “Administrative Measures for Interest Subsidy Funds from the Government Finance for Loans for Infrastructure Projects in National Economic and Technological Development Zones in Regions such as the Central and Western Regions” (Cai Jian [2010] No. 48) and the Notice of the Ministry of Finance on Printing and Distributing the “Administrative Measures for Interest Subsidy Funds from the Government Finance for Loans for Infrastructure Projects in National Economic Cooperation Zones in the Border Areas” (Cai Jian [2009] No. 36) shall be simultaneously repealed.

       第二十一条  本办法自发布之日起施行。《财政部关于印发〈中西部等地区国家级经济技术开发区基础设施项目贷款财政贴息资金管理办法〉的通知》(财建[2010]48号)和《财政部关于印发〈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>的通知〉(财建[2009]36号)同时废止。