Measures for the Administration of Collection and Delivery of Earnings on State-Owned Equity Invested/Participating in National Comprehensive Agricultural Development Investment

国家农业综合开发投资参股国有股权收益收缴管理办法

Promulgating Institution:Ministry of Finance

Document Number: Cai Fa [2007] No. 53

Promulgating Date:09/26/2007

Effective Date: 10/01/2007

颁布机关: 财政部

文      号:财发[2007]53号

颁布时间:09/26/2007

实施时间: 10/01/2007

Chapter 1: General Provisions

第一章  总则

  Article 1   These Measures are formulated in accordance with the Measures for the Administration of National Comprehensive Agricultural Development Funds and Projects, the Measures for the Administration of Investment or Equity Participation in Pilot Projects of National Comprehensive Agricultural Development and other relevant laws and regulations of the State, to regulate and strengthen the administration of collection and delivery of the earnings on State-owned equities invested/participating in national comprehensive agricultural development investment (hereinafter referred to as the "Earnings on State-owned Equities") to ensure full and timely collection of earnings on State-owned equities and to realize value preservation and increment of the State-owned assets. 

       第一条  为规范和加强国家农业综合开发投资参股国有股权收益(以下简称国有股权收益)的收缴管理,确保国有股权收益及时足额上缴,实现国有资产保值增值,根据《国家农业综合开发资金和项目管理办法》、《国家农业综合开发投资参股经营试点管理办法》及国家有关法律法规,制定本办法。

  Article 2    For the purposes of these Measures, Earnings on State-owned Equities shall mean various kinds of lawful earnings and revenues, in the process of investment and equity participation in national comprehensive agricultural development projects, acquired by asset operators authorized by the finance departments of each province, autonomous region, municipality directly under the Central Government, and specially designated cities in the State plan (hereinafter referred to as the "Provincial Finance Departments"), through the State-owned equities formed by the central and local financial funds invested in the investment and equity participation enterprises. They shall include:

(1) Dividends on State-owned equities;

(2) Earnings from State-owned equity transfer;

(3) Earnings from liquidation of State-owned equities; and

(4) Other earnings on State-owned equities.

       第二条  本办法所称国有股权收益,是指农业综合开发投资参股经营过程中,省、自治区、直辖市、计划单列市财政部门(以下简称省级财政部门)授权资产运营机构,投入到投资参股企业中央和地方财政资金形成的国有股权依法取得的各种收益、收入。具体包括:

    (一)国有股权分红收益;

    (二)国有股权转让收入;

    (三)国有股权清算收入;

    (四)国有股权其他收入。

  Article 3    Asset operators shall be responsible for collecting Earnings on State-owned Equities from the investment and equity participation enterprises according to the actual amount, and the asset operators shall promptly turn them over in full to the central and provincial financial authorities as per the investment proportions. The delivery of the dividends from State-owned equities and earnings from liquidation of State-owned equities as well as other earnings shall be categorized as "Other Earnings from Investment of State-owned Assets" under Entry 99 of Item (01) of Sub-category 06 of Category 103 of the Categories for Earnings of the Government in 2007; and the delivery of earnings from State-owned equity transfer, such earnings shall be categorized as "Other Earnings from the Sale of Other Property Rights" under Entry 99 of Item (03) of Sub-category 06 of Category 103 of the Categories for Earnings of the Government in 2007. 

       第三条  国有股权收益由资产运营机构负责向投资参股企业按实收缴，资产运营机构按出资比例及时足额上缴中央和省级财政。其中，国有股权分红收益、国有股权清算收入和国有股权其他收入上缴财政时，列《2007年政府收支分类科目》103类06款01项99目“其他国有资产投资收益”科目;国有股权转让收入上缴财政时，列《2007年政府收支分类科目》103类06款03项99目“其他产权出售收入”科目。

Chapter 2: Dividends on State-Owned Equities

第二章  国有股权分红收益

  Article 4    Earnings on State-owned Equities shall be determined by the asset operators and the investment and equity participation enterprises in accordance with the provisions of the Company Law of the People's Republic of China (hereinafter referred to as the "Company Law"), the General Rules Governing Enterprise Financial Affairs, and other laws and regulations, as well as the articles of association of the companies, and the investment agreement. 

       第四条  资产运营机构与投资参股企业之间,按照《中华人民共和国公司法》(以下简称《公司法》)、《企业财务通则》等有关法律法规及公司章程、投资协议确认国有股权收益。

  Article 5   The investment and equity participant enterprises shall distribute the profits in a timely manner in accordance with the Company Law, General Rules Governing Enterprise Financial Affairs, the articles of association of the companies, and the investment agreements, and shall, within 90 days as of the end of each fiscal year, submit the financial and accounting report of the previous year that has been audited by a social intermediary agency to the asset operators. 

       第五条  投资参股企业应遵照《公司法》、《企业财务通则》、公司章程及投资协议的规定,及时进行利润分配。应于每年度终了90日内,向资产运营机构提交上一年度公司经社会中介机构审计的财务会计报告。

  Article 6   If profit shall be distributed by means of cash dividends as approved by the general meeting of shareholders through deliberation, the investment and equity participant enterprises shall, in a timely manner, deliver to the assets operators the due dividends on State-owned equities in full according to the amount and schedule specified in the profit distribution plan.

       第六条  经股东（大）会审议批准利润分配采取现金分红方式的，投资参股企业应按照利润分配方案规定的金额和时间，将国有股权分红收益及时足额上缴资产运营机构。

  Article 7   The asset operators shall, within 45 days from the receipt of dividends of the State-owned equity from the investment and equity participant enterprises, report to the provincial finance departments for approval to deduct the operating costs and assessment-based remunerations that shall be collected from State-owned equities dividends in accordance with the relevant provisions. The dividends of the State-owned equity held by the central and local financial authorities are then to be delivered, pro rata, to the central finance special account established by the Ministry of Finance for the National Comprehensive Agricultural Development Office and the designated account of the provincial finance department respectively. Meanwhile, the annual financial and accounting report of the investment and equity participant enterprises that has been audited by social intermediary agencies and the decision of the general meeting of shareholders to approve the profit distribution plan through deliberation shall be submitted as attachments.

      第七条 资产运营机构应在收到投资参股企业国有股权分红收益45日内，报经省级财政部门批准扣除按规定需在国有股权分红收益中收取的运营费用和考核奖励后，按出资比例将中央及地方财政国有股权分红收益分别上缴至财政部为国家农业综合开发办公室开设的中央财政汇缴专户和省级财政部门指定账户，同时将投资参股企业经社会中介机构审计的年度财务会计报告和股东（大）会审议批准公司利润分配方案的决定作为附件上报。

  Article 8   Dividends of State-owned equity held by the local financial authority shall be used for reinvestment in the national agricultural development. 

      第八条 地方财政国有股权分红收益，用于农业综合开发再投入。

Chapter 3: Earnings from State-Owned Equity Transfer

第三章 国有股权转让收入

  Article 9   State-owned equities may be transferred in accordance with the law. The transfer of State-owned equities shall be conducted in accordance with the relevant provisions of the State concerning transfer of State-owned equities.

      第九条 国有股权可以依法进行转让，转让应按照国家有关国有股权转让的规定执行。

  Article 10    Transfer of State-owned equities shall be subject to a specific plan proposed by the asset operators. The plan shall, after examination and verification by the provincial finance department, be submitted to the National Agricultural Development Office (hereinafter referred to as the "Agricultural Office") for approval. 

      第十条 国有股权转让由资产运营机构提出具体方案，经省级财政部门审核后，上报国家农业综合开发办公室（以下简称国家农发办）核准。

  Article 11   With regard to a State-owned equity transfer approved by the Agricultural Office, the provincial finance department and the asset operators shall entrust a qualified asset evaluation institution to evaluate the equity value, and the evaluation results that have been approved or filed for record may be used as the basis for valuating and pricing the equities. The equities shall be transferred through the property right trading market, and earnings from it shall be collected in full in a timely manner. With regard to a transfer of which the price is lower than 90% of the evaluation value, the asset operators shall go through the formalities for approval anew, and clarify the circumstance and reasons for transferring such equities at a valuated and priced price.  

      第十一条 经国家农发办核准进行国有股权转让的，省级财政部门和资产运营机构应当委托具有资质的资产评估机构对国有股权价值进行评估，以经过核准或备案的资产评估结果为作价依据，通过产权交易市场进行转让，及时足额收取国有股权转让收入。国有股权转让价格低于评估价值90%的，资产运营机构应当重新办理报批手续，说明折价转让国有股权的情形和理由。

  Article 12   With regard to a transfer of State-owned equities at a valuated or priced price or an equivalent price, the asset operator shall, within ten days as of receipt of earnings from the transfer, deliver the earnings from the State-owned equity transfer of the central and local financial authorities, pro rata, to the central finance special account established by the Ministry of Finance for the National Comprehensive Agricultural Development Office and the designated account of the provincial finance department respectively. Meanwhile, the transfer contract of State-owned equities and the voucher of State-owned equity transfer shall be submitted as attachments.

      第十二条 等价或折价转让国有股权的，资产运营机构应在收到国有股权转让收入10日内，按出资比例将中央及地方财政国有股权转让收入分别足额上缴至财政部为国家农业综合开发办公室开设的中央财政汇缴专户和省级财政部门指定账户，同时将国有股权转让合同和国有股权过户凭证作为附件上报。

  Article 13   For a premium transfer of State-owned equities, the asset operators shall, within 30 days from receipt of the transfer earnings, report to the provincial finance department for approval to deduct 10% of the premium as a remuneration, and turn in the earnings from the transfer of State-owned equity of the central and local financial authorities, pro rata, to the central finance special account established by the Ministry of Finance for the National Comprehensive Agricultural Development Office and the designated account of the provincial department of finance respectively. Meanwhile, the transfer contract of State-owned equities and the voucher of State-owned equity transfer shall be submitted as attachments.

      第十三条 溢价转让国有股权的，资产运营机构应在收到国有股权转让收入30日内，报经省级财政部门批准扣除国有股权转让收入溢价部分的10%作为奖励后，按出资比例将中央及地方财政国有股权转让收入分别上缴至财政部为国家农业综合开发办公室开设的中央财政汇缴专户和省级财政部门指定账户，同时将国有股权转让合同和国有股权过户凭证作为附件上报。

  Article 14    In the process of State-owned equity transfer, the evaluation expenses and transaction expenses payable as specified may be offset against the earnings from the transfer.   

      第十四条 资产运营机构在国有股权转让过程中按规定应支付的国有股权评估费、进行交易费用，可在收到的国有股权转让收入中抵补。

  Article 15   Earnings from the transfer of State-owned equities of the local financial authority shall be reinvested in the national comprehensive agricultural development.

      第十五条 地方财政国有股权转让收入，用于农业综合开发再投入。

Chapter 4: Earnings from Liquidation of State-Owned Equities

第四章 国有股权清算收入

  Article 16   When an investment and equity participant enterprise is ordered to close, dissolve, or declare bankruptcy in accordance with the law, it shall be liquidated in accordance with the laws and regulations. The State-owned shares shall be entitled to the proceeds from liquidation of the investment and equity participant enterprise.

      第十六条 投资参股企业被依法责令关闭、依法宣告破产或解散的，应按法律法规实施清算。国有股权依法享有投资参股企业清算收入。

  Article 17   When an investment and equity participant enterprise is liquidated, the asset operators shall, in a timely manner, collect the due earnings from liquidation of State-owned equities 

      第十七条 投资参股企业实施清算的，资产运营机构应及时足额收缴国有股权清算收入。

  Article 18    The asset operators shall, within ten days from the receipt of the earnings from liquidation of State-owned equities, deliver the earnings, pro rata to the capital contribution from the State-owned equities of national and local financial authorities, to the central finance special account established by the Ministry of Finance for the National Comprehensive Agricultural Development Office and the designated account of the provincial department of finance respectively. Meanwhile, the liquidation report of the enterprise shall be submitted as attachment. During the process of liquidation of State-owned equities, the liquidation expenses to be paid by the asset operators may be offset against the earnings from liquidation of State-owned equities it has received. 

      第十八条 资产运营机构应在收到国有股权清算收入10日内，按出资比例将中央及地方财政国有股权清算收入上缴至财政部为国家农业综合开发办公室开设的中央财政汇缴专户和省级财政部门指定账户，同时将投资参股企业清算报告等作为附件上报。资产运营机构在国有股权清算过程中按规定应支付的清算费用，可在收到的国有股权清算收入中抵补。

  Article 19   Earnings from the liquidation of State-owned shares of the local financial authority shall be reinvested in the agricultural comprehensive development.

      第十九条 地方财政国有股权清算收入，用于农业综合开发再投入。

Chapter 5: Responsibilities and Supervision

第五章 责任与监督

  Article 20    The investment and equity participation bodies shall ensure and realize the income from the State-owned shares according to the ratio of national shareholder's investment. Shares, titles and earnings shall be interconnected on an equal basis.

      第二十条 投资参股企业应按照国有股东出资比例，实行同股同权同利，保证和实现国有股权收益。

  Article 21   The asset operators shall perform their duties faithfully and collect and deliver the due earnings on State-owned shares according to the schedule. Under no circumstances shall they embezzle, withhold, misappropriate or secretly distribute the State-owned earnings or renounce the claim to the earnings. 

      第二十一条 资产运营机构应认真履行职责，按时足额收缴国有股权收益，不得以任何形式侵占、截留、挪用、私分或者放弃国有股权收益。

  Article 22   The financial authorities shall supervise the generation, collection, and delivery of earnings on State-owned equities in order to preclude any impairment to the earnings. The investment and equity participant enterprises and the asset operator shall not practice falsity or refuse (or evade) any obligation in any manner.

      第二十二条 财政部门应对国有股权收益的形成和收缴情况进行监督检查，防止国有股权收益受到侵害，投资参股企业和资产运营机构不得弄虚作假或以任何方式拒绝和逃避。

  Article 23   In the case that any asset operator or provincial finance department fails to perform the obligations properly or violates rules in the collection of earnings on the State-owned equities, therefore causing losses to the earnings of State-owned equities, it shall be subject to corresponding liability for compensation, and the persons subject to direct liability or responsible persons shall be subject to administrative liability.

      第二十三条 资产运营机构和省级财政部门因收缴不力或违规操作，造成国有股权收益损失的，应承担相应的赔偿责任;直接责任人员和主管领导，应追究行政责任。

  Article 24   Anyone that defaults, misappropriates, withholds, or secretly divide earnings on the State-owned equities shall be subject to penalties, punishments, and fines in accordance with theRegulations on Penalties and Sanctions for Fiscal Violations (Order No. 427 of the State Council)

      第二十四条 凡拖欠、挪用、截留及私分国有股权收益的，依据《财政违法行为处罚处分条例》（国务院令第427号）给予处理、处罚、处分。

Chapter 6: Supplementary Provisions

第六章 附则

  Article 25   With regard to the portion of earnings on State-owned equities payable to the central financial authority, the relevant provisions of the Ministry of Finance on reform of management system of collection and delivery of non-tax revenues shall apply; with regard to the portion payable to the local financial authority, the relevant provisions on the management of non-tax revenues of the relevant local area shall apply. 

      第二十五条 国有股权收益中上缴中央财政部分，具体缴库方式按照财政部非税收入收缴管理制度改革的有关规定执行;上缴地方财政部分，按照地方非税收入收缴管理有关规定执行。

  Article 26   The provincial finance department may, on the basis of these Measures and by taking into consideration the actual circumstance of the local area, formulate detailed implementing rules and submit the same to the Ministry of Finance for record filing.

      第二十六条 省级财政部门可根据本办法，结合本地区的实际情况，制定具体实施细则，报财政部备案。

  Article 27   These Measures shall take effect as of 1 October 2007. With regard to management of collection and delivery of earnings on State-owned equities of previous years, these Measures shall apply.

      第二十七条 本办法自2007年10月1日起施行。以前年度国有股权收益收缴管理，按本办法执行。