Opinions of the State Council on the Trial Implementation of the State-Owned Capital Budget

国务院关于试行国有资本经营预算的意见

 

Promulgating Institution: State Council

Document Number: Guo Fa ［2007］ No. 26

Promulgating Date: 09/08/2007

Effective Date: 09/08/2007

 

颁布机关: 国务院

文      号: 国发[2007]26号

颁布时间: 09/08/2007

实施时间: 09/08/2007

 

To all the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government, and to all departments, committees of and institutions directly under the State Council,

As a vital part of the government budget, the State-owned capital operating budget shall refer to the budgets for all the revenues and expenditures that occur when the State, as the owner, lawfully receives and distributes the proceeds from the State-owned capital. The establishment of a State-owned capital operating budget system shall be of great significance to strengthening the macroeconomic regulation and control capability of the government, improving the income distribution system of State-owned enterprises, promoting the strategic adjustment of the layout and structure of the State-owned sector of the economy, and intensively solving the institutional and systematic problems occurred in the development of State-owned enterprises. The State Council has decided to implement the State-owned capital operating budget on a trial basis and hereby puts forward the following opinions:

    各省、自治区、直辖市人民政府,国务院各部委、各直属机构:

    国有资本经营预算,是国家以所有者身份依法取得国有资本收益,并对所得收益进行分配而发生的各项收支预算,是政府预算的重要组成部分。建立国有资本经营预算制度,对增强政府的宏观调控能力,完善国有企业收入分配制度,推进国有经济布局和结构的战略性调整,集中解决国有企业发展中的体制性、机制性问题,具有重要意义。国务院决定试行国有资本经营预算,现提出以下意见:

1、Guidelines and principles for the trial implementation of the State-owned capital operating budget

(1) The trial implementation of the State-owned capital operating budget shall be under the guidance of Deng Xiaoping Theory and the important ideology of Three Represents. It shall also adhere to the Scientific Outlook on Development. The aim of this trial implementation is to strengthen the macroeconomic regulation and control capability of the government through reasonable distribution and use of the proceeds from State-owned capital, improve the income distribution system of State-owned enterprises, foster reasonable allocation of State-owned capital and promote the reform and development of State-owned enterprises .

(2) During the trial implementation of the State-owned capital operating budget, the following principles shall be adhered to:

Making overall plans by taking all factors into consideration and moderate centralization. Overall plans shall be made by taking into consideration the needs of various factors, including the self accumulation and development of enterprises, adjustment to the structure of the State-owned sector of the economy and macroeconomic regulation and control of the national economy. Proceeds obtained from the State-owned capital shall be moderately centralized and budgetary revenue and expenditure be determined reasonably. 

Combination of independence and connection. Both the integrity and independence of the State-owned capital operating budget and its connection with the government public budget (general budget)shall be kept.

Hierarchical budget planning and gradual implementation. The State-owned capital operating budget shall be hierarchically managed and planned. It shall be gradually implementated depending on the situations.

       一、试行国有资本经营预算的指导思想和原则

    (一)试行国有资本经营预算,要以邓小平理论和“三个代表”重要思想为指导,坚持科学发展观,通过对国有资本收益的合理分配及使用,增强政府的宏观调控能力,完善国有企业收入分配制度,促进国有资本的合理配置,推动国有企业的改革和发展。

    (二)试行国有资本经营预算,应坚持以下原则:

    统筹兼顾,适度集中。统筹兼顾企业自身积累、自身发展和国有经济结构调整及国民经济宏观调控的需要,适度集中国有资本收益,合理确定预算收支规模。

    相对独立,相互衔接。既保持国有资本经营预算的完整性和相对独立性,又保持与政府公共预算(指一般预算)的相互衔接。

    分级编制,逐步实施。国有资本经营预算实行分级管理、分级编制,根据条件逐步实施。

2.The revenue and expenditure scope of the State-owned capital operating budget

(3)The revenue of the State-owned capital operating budget shall refer to the proceeds from the State-owned capital turned over by enterprises (First-tier enterprises, same below) in which the people's governments at all levels and their departments or organizations perform the duty of contributors, which shall include:

(a)Profits turned over to the State by wholly State-owned enterprises in accordance with relevant provisions;

(b)Dividends and bonuses from State-owned equity (shares) in State holding and State shareholding enterprises;

(c)Revenues from the transfer of State-owned property rights (including State-owned shares).

(d)Liquidation income (exclusive of liquidation cost)of wholly State-owned enterprises or of State holding and State shareholding enterprises proportionate to State-owned equity interests therein; 

(e)Other revenues.

(4) Expenditure of the State-owned capital operating budget shall include:

(a) Capital expenditure, which shall refer to the capital expenditure arranged to meet the requirements of industrial development planning, adjustment of the layout and structure of the State-owned sector of the economy, development of State-owned enterprises and national strategic and security needs; 

(b) Spending expenditure, which shall refer to the expenditure used to cover the cost of the reform of State-owned enterprises;

(c) Other expenditures.

The specific scope of the expenditure shall be planned and determined according to the State policies for macroeconomic regulation and control and the tasks of reform and development of State-owned enterprises at different times. Such expenditure may be used to partly cover social security costs when necessary.

(5)The State receives the proceeds from the State-owned capital of enterprises pursuant to the law. The specific measures thereon shall be formulated by the departments of finance in cooperation with State-owned asset supervision and administration authorities and other relevant departments, and shall be implemented upon approval of the people's governments at the same level.

       二、国有资本经营预算的收支范围

    (三)国有资本经营预算的收入是指各级人民政府及其部门、机构履行出资人职责的企业(即一级企业,下同)上交的国有资本收益,主要包括:

    1.国有独资企业按规定上交国家的利润。

    2.国有控股、参股企业国有股权(股份)获得的股利、股息。

    3.企业国有产权(含国有股份)转让收入。

    4.国有独资企业清算收入(扣除清算费用),以及国有控股、参股企业国有股权(股份)分享的公司清算收入(扣除清算费用)。

    5.其他收入。

    (四)国有资本经营预算的支出主要包括:

    1.资本性支出。根据产业发展规划、国有经济布局和结构调整、国有企业发展要求,以及国家战略、安全等需要,安排的资本性支出。

    2.费用性支出。用于弥补国有企业改革成本等方面的费用性支出。

    3.其他支出。

    具体支出范围依据国家宏观经济政策以及不同时期国有企业改革和发展的任务,统筹安排确定。必要时,可部分用于社会保障等项支出。

    (五)国家依法收取企业国有资本收益,具体办法由财政部门会同国有资产监管机构等有关部门制订,报本级人民政府批准后施行。

3. Preparation and approval of the State-owned capital operating budget

(6) The State-owned capital operating budget shall be prepared separately. Budgetary expenditure shall be arranged based on the scale of budgetary revenue of the same year and no deficit shall be listed.

(7) Departments of finance at all levels shall be the competent departments to manage the State-owned capital operating budget. State-owned asset supervision and adminisration authorities at all levels and other departments and entities with the function of supervision and administration over State-owned enterprises shall be State-owned capital operating budget entities (hereinafter, "Budget Entities").

(8) During the trial implementation period, departments of finance at all levels shall consult with State-owned asset supervision and administration authorities and development and reform departments to prepare the draft of the State-owned capital operating budget and submit it to the people's governments at the same level for approval. Upon approval, the draft shall be sent down to each Budget Entity who shall detremine the specifc budget for enterprises under its supervison or its affiliated enterprises. Each Budget Entity shall also forward a copy of the budget for record-filing purposes to the department of finance at the same level.

       三、国有资本经营预算的编制和审批

    (六)国有资本经营预算单独编制,预算支出按照当年预算收入规模安排,不列赤字。

    (七)各级财政部门为国有资本经营预算的主管部门。各级国有资产监管机构以及其他有国有企业监管职能的部门和单位,为国有资本经营预算单位(以下统称预算单位)。

    (八)试行期间,各级财政部门商国资监管、发展改革等部门编制国有资本经营预算草案,报经本级人民政府批准后下达各预算单位。各预算单位具体下达所监管(或所属)企业的预算,抄送同级财政部门备案。

4. Implementation of the State-owned capital operating budget

(9) Departments of finance and State-owned asset supervision and administration authorities shall be responsible for the collection and organization of the handover of the proceeds from the State-owned capital operating budget. Enterprises shall directly turn over the proceeds from the State-owned capital to the Treasury on a timely and adequate basis in accordance with relevant provisions.

(10) With respect to capital expenditure of the State-owned capital operating budget, enterprises shall file an application within the approved budget scope to the Ministry of Finance (MOF) for review. If the application is approved by the MOF, the budgetary fund shall be directly appropriated to the accounts of the enterprises using the fund in accordance with relevant provisions of the rules and regulations on the administration of the State Treasury. The enterprises using the budgetary fund shall use and manage the fund for specified purposes and be subject to supervison pursuant to the law.

(11)Where any adjustment is needed during the implementation of the State-owned capital operating budget, an application shall be lodged in accordance with specified procedures. Where any change occurs to the budget level and relationship due to changes in financial affiliation of an enterprise after the determinration of its annual budget, the enterprise shall go through the formalities of budget transfer at the same time.

(12)At the end of each year, the departments of finance shall prepare the draft of the State-owned capital operating final account and submit it to the people's governments at the same level for approval.

       四、国有资本经营预算的执行

    (九)国有资本经营预算收入由财政部门、国有资产监管机构收取、组织上交。企业按规定应上交的国有资本收益,应及时、足额直接上交财政。

    (十)国有资本经营预算资金支出,由企业在经批准的预算范围内提出申请,报经财政部门审核后,按照财政国库管理制度的有关规定,直接拨付使用单位。使用单位应当按照规定用途使用、管理预算资金,并依法接受监督。

    (十一)国有资本经营预算执行中如需调整,须按规定程序报批。年度预算确定后,企业改变财务隶属关系引起预算级次和关系变化的,应当同时办理预算划转。

    (十二)年度终了后,财政部门应当编制国有资本经营决算草案报本级人民政府批准。

5. Distribution of responsibilities for the State-owned capital operating budget

(13) The main responsibilities of the departments of finance shall include: to perpare (and revise) all administrative regulations and measures on the State-owned capital operating budget, budget preparation methods and budget revenue and expenditure accounts; prepare the draft of the State-owned capital operating budget; prepare the monthly report of revenue and expenditure of the State-owned capital operating budget; report the implementation status of the State-owned capital operating budget; compile and prepare the State-owned capital operating final account; fomulate methods for collecting the proceeds from the State-owned capital of enterprises in cooperation with other relevant departments; collect proceeds from the State-owned capital of enterprises. The Ministry of Finance (MOF) shall be responsible for examining and preparing on an aggregate basis the drafts of the State-owned capital operating budget and final account thereof.

(14) The main responsibilities of each Budget Entity shall include: to study and formulate policy measures for the adjustment of the layout and structure of the State-owned sector of economy under the administration of the Entity; participate in the formulation of relevant administrative regulations and measures of the State-owned capital operating budget; present the draft on the suggestions of the Entity regarding the annual State-owned capital operating budget; organize and supervise the implementation of the State-owned capital operating budget of the Entity; prepare and report the draft of the annual final account on the operation of the State-owned capital of the Entity; and organize the turnover of the proceeds from the State-owned capital to the Treasury by enterprises under its supervision and administration or its affiliated enterprises.

       五、国有资本经营预算的职责分工

    (十三)财政部门的主要职责是:负责制(修)订国有资本经营预算的各项管理制度、预算编制办法和预算收支科目;编制国有资本经营预算草案;编制国有资本经营预算收支月报,报告国有资本经营预算执行情况;汇总编报国有资本经营决算;会同有关部门制定企业国有资本收益收取办法;收取企业国有资本收益。财政部负责审核和汇总编制全国国有资本经营预、决算草案。

    (十四)各预算单位的主要职责是:负责研究制订本单位国有经济布局和结构调整的政策措施,参与制订国有资本经营预算有关管理制度;提出本单位年度国有资本经营预算建议草案;组织和监督本单位国有资本经营预算的执行;编报本单位年度国有资本经营决算草案;负责组织所监管(或所属)企业上交国有资本收益。

6. The organization and implementation of the State-owned capital operating budget on a trial basis

(15) The State-owned capital operating budget of the Central Government will be implemented as of 2008. In 2008 the State shall collect proceeds from the State-owned capital achieved in 2007 by State-owned enterprises within the scope of implementation. Trial implementation of the State-owned capital operating budget will commence in 2007 to collect proceeds from the State-owned capital achieved in 2006 by some State-owned enterprises. The time, scope and procedure of the trial implementation of the State-owned capital operating budget of all administrative regions shall be determined by the people's governments of all provinces, autonomous regions, municipalities directly under the Central Government and cities separately designated in the State plan.

(16)As a far-reaching move of strong policy nature, establishing the State-owned capital operating budget system is an important institutional improvement aimed at improving the socialist market economy system. All administrative regions and all departments shall fully recognize the significance thereof, place high emphasis on the task, strengthen leadership, carefully organize, actively and steadily accomplish this task. The Ministry of Finance (MOF) shall lose no time to formulate relevant supporting systems and measures in cooperation with the State-owned Assets Supervision and Administration Commission and other relevant departments. All Budget Entities and relevent enterprises shall seriously implement the rules, regualtions and measures concerning the State-owned capital operating budget. Relevent departments, entities and enterprises shall actively cooperate and communicate with each other to ensure the success of the trial implementation.

State Council

September 8,2007

       六、试行国有资本经营预算的组织实施

    (十五)中央本级国有资本经营预算从2008年开始实施,2008年收取实施范围内企业2007年实现的国有资本收益。2007年进行国有资本经营预算试点,收取部分企业2006年实现的国有资本收益。各地区国有资本经营预算的试行时间、范围、步骤,由各省、自治区、直辖市和计划单列市人民政府决定。

    (十六)建立国有资本经营预算制度,是完善社会主义市场经济体制的一项重大制度建设,涉及面广,政策性强。各地区、各部门要充分认识建立国有资本经营预算制度的重要意义,高度重视,加强领导,精心组织,积极稳妥地做好此项工作。财政部要会同国资委等有关部门抓紧制订有关配套制度和办法。各预算单位和有关企业要认真执行国有资本经营预算的各项制度和办法。有关部门、单位和企业要加强沟通,积极配合,确保试行工作的顺利进行。

国务院

二○○七年九月八日