Measures for the Management of the Special Funds for the Development of State-Owned Metallurgical Mine Enterprises

国有冶金矿山企业发展专项资金管理办法

 

Promulgating Institution:Ministry of Finance

Document Number:Cai Qi [2012] No. 362

Promulgating Date: 11/07/2012

Effective Date: 11/07/2012

颁布机关: 财政部

文      号: 财企[2012]362号

颁布时间: 11/07/2012

实施时间: 11/07/2012

 

  Article 1    These Measures are formulated in accordance with the State policies for the iron and steel industry and the relevant provisions on the management of financial budgets for the purposes of regulating the management of the special funds for the development of State-owned metallurgical mine enterprises, enhancing the utilization efficiency of financial funds and promoting the development and utilization of domestic iron ore resources.

       第一条  为规范国有冶金矿山企业发展专项资金管理,提高财政资金使用效益,推动国内铁矿石资源的开发利用,根据国家钢铁产业政策和财政预算管理的有关规定,制定本办法。

  Article 2    The special funds for the development of State-owned metallurgical mine enterprises (hereinafter referred to as the “special funds”) shall mean the special funds arranged by the financial budget of the central government to be used primarily for supporting State-owned medium metallurgical mine enterprises (hereinafter referred to as the “mining enterprises”) to increase or stabilize the output of domestic iron ores, improve the grades of iron ores and the ore-dressing recovery rate and redevelop mine environment, etc.

       第二条  国有冶金矿山企业发展专项资金(以下简称专项资金)是指中央财政预算安排的,主要用于支持国有中型冶金矿山企业(以下简称矿山企业)提高或稳定国内铁矿石产量,提高铁矿石品位和选矿回收率,开展矿山环境改造等方面的专项资金。

  Article 3    For the purposes of these Measures, mining enterprises shall mean local State-owned medium enterprises, including wholly State-owned companies and State-owned absolute holding companies that have independent legal person status and are primarily engaged in the business of the mining and processing of iron ores, but excluding State-owned relative holding and joint-stock companies and metallurgical mine enterprises that are established with the investment from central enterprises.

       第三条  本办法所称矿山企业是指具有独立法人资格,主要从事铁矿石采选业务的地方国有中型企业,包括国有独资公司和国有绝对控股公司。暂不包括国有相对控股和参股公司,以及中央企业投资兴办的冶金矿山企业。

  Article 4    The relevant standards determined by the Notice on the Adjustment of the Standards of the Production and Construction Scale of Mines with Some Types of Minerals (Guo Tu Zi Fa [2004] No.208) shall apply as the reference for the classification of mining enterprises.

       第四条  矿山企业的划型参照《关于调整部分矿种矿山生产建设规模标准的通知》(国土资发〔2004〕208号)确定的相关标准。

  Article 5    The utilization and arrangement of special funds shall adhere to the following principles:

(1) Satisfy the requirements of the State’s macroeconomic policies and policies for the iron and steel industry;

(2) Emphasize scientific arrangement and actual effectiveness, bring into full play the guiding function of financial funds; and

(3) Be open, fair and impartial, actively accept social supervision and ensure the safety of the financial funds.

       第五条  专项资金的使用和安排应当坚持以下原则:

    (一)符合国家宏观经济政策和钢铁产业政策的要求;

    (二)科学安排、讲求实效,充分发挥财政资金的引导作用;

    (三)公开、公平、公正,主动接受社会监督,确保财政资金安全。

  Article 6    The projects supported by the special funds shall include:

(1) Mine construction projects: Support shall be given to mining enterprises to construct new mines or engage in construction works for the alteration and extension of existing mines for the purpose of increasing or stabilizing the output of iron ores;

(2) Projects on the development and application of new mining and processing technologies and techniques. Support shall be given to mining enterprises to implement projects on the development and application of new mining and processing technologies and techniques for the purposes of improving the grades of iron ores, raising the ore-dressing recovery rate and conserving resources and energy; and

(3) Projects on the redevelopment of environment: Support shall be given to mining enterprises to operate the projects on the governance of slag heaps, environmental governance and comprehensive utilization of resources.

The above projects to which support is offered shall include new projects in the current year and continued projects that were invested in preceding years but have not yet been completed.

       第六条  专项资金的支持内容包括:

    (一)矿山建设项目。支持矿山企业为提高或稳定铁矿石产量,新建矿山或对原有矿山实施改扩建工程。

    (二)采选新技术、新工艺的开发和应用项目。支持矿山企业为提高铁矿石品位,提高选矿回收率和节约资源能源,实施的采选新技术、新工艺开发和应用项目。

    (三)环境改造项目。支持矿山企业开展尾矿库治理、环境治理和资源综合利用项目。

    以上支持项目包括当年新建项目以及以前年度投入但尚未竣工的续建项目。

  Article 7    In principle, special funds shall adopt the method of capital contribution.

       第七条  专项资金原则上采取资本金投入方式。

  Article 8    For a mine construction project, the capital contributed shall, in general, not exceed 20% of the planned investment amount of the project for the current year. For a project on the development and application of new mining and processing technologies and techniques or a project on the redevelopment of environment, the capital contributed shall, in general, not exceed 30% of the planned investment amount of the project for the current year.

       第八条  对矿山建设项目,资本金投入额度一般不超过项目当年计划投资额的20%;对采选新技术、新工艺的开发应用项目和环境改造项目,资本金投入额度一般不超过项目当年计划投资额的30%。

  Article 9    With regard to projects that have already received support from the funds from central finances through other channels, the special funds shall not offer repetitive support.

       第九条  已通过其他渠道获取中央财政资金支持的项目,专项资金不再重复支持。

  Article 10    A mining enterprise shall, before March 31 of each year, apply to the finance department at the same level for the special fund according to the subordination relationship. The following materials shall be provided for the application for the special fund:

(1) The report for the application for the special fund, which shall include content such as the basic profile and production and operation status of the enterprise, project background and the necessity for the implementation of the project, the major content and expected targets of the project, the investment budget and fund-raising plan of the project, the progress arrangement of the project and the annual appraisal indicators of the project;

(2) The Application Form for the Special Fund for the Development of State-owned Metallurgical Mine Enterprises (see the attachment below for the format of the Form);

(3) The photocopies of the duplicate of the business license, the mining permit and the work safety permit of the enterprise legal person (the photocopy of the duplicate of the business license shall be stamped with the common seal of the administrative department for industry and commerce);

(4) The project construction information, including the feasibility study reports, the project approval documents, the reply documents on environmental impact assessment, the information about the estimates and budget of the project, the project implementation progress and the status of the completion of investment, etc.;

(5) The financial statements and audit report (including the notes to financial statements) of the mining enterprise for the past year that are audited by an accounting firm;

(6) The statement of the mining enterprise for taking responsibility for the truthfulness of the content of the application report and ancillary documents (shall be stamped with the common seal of the entity making the application); and

(7) Other information required to be provided.

       第十条  矿山企业应于每年3月31日前,按隶属关系向同级财政部门提出专项资金申请。申请专项资金必须提供以下材料:

    (一)专项资金申请报告。包括企业基本情况和生产经营状况,项目背景及实施的必要性,项目主要内容和预期目标,项目投资预算和资金筹措方案,项目进度安排和年度考核指标等项内容。

    (二)《国有冶金矿山企业发展专项资金申请表》(表样附后)。

    (三)企业法人营业执照副本、采矿许可证、安全生产许可证的复印件(营业执照副本复印件需加盖工商管理部门公章)。

    (四)项目建设资料。包括可行性研究报告、项目核准文件、环评批复文件、项目概预算资料、项目实施进度及投资完成情况等。

    (五)经会计师事务所审计的矿山企业上一年度财务报表和审计报告(含财务报表附注)。

    (六)矿山企业对申请报告内容和附属文件真实性负责的声明(须加盖申请单位公章)。

    (七)其他需提供的资料。

  Article 11    Finance departments at the levels of province, autonomous region, municipality directly under the Central Government, and specially designated city in the State plan (hereinafter collectively referred to as the “finance departments at the provincial level”) shall be responsible for properly handling the work concerning the project applications by enterprises in their own regions and conducting preliminary examination of the truthfulness, completeness and feasibility of the application materials. They shall also submit the documents for the application for special funds in their own regions and their preliminary examination opinions to the Ministry of Finance before April 30 of each year.

       第十一条  各省、自治区、直辖市、计划单列市财政部门(以下统称省级财政部门)负责做好本地区企业的项目申报工作,对申请材料的真实性、完整性、可行性等进行初审。并于每年4月30日前,将本地区的专项资金申请文件和初审意见报送财政部。

  Article 12    The Ministry of Finance shall formulate the plan on supporting projects based on the preliminary examination opinions of the local finance departments and the annual budget arrangement of the special funds.

       第十二条  财政部根据地方财政部门的初审意见和专项资金年度预算安排,拟定项目支持计划。

  Article 13    The Ministry of Finance shall publicly disclose to the society the plan on supporting projects through its website before June 30 of each year. The period for public disclosure shall not be less than seven working days. Upon the expiry of the public disclosure period, the Ministry of Finance shall go through the procedure for the allocation and payment of the special funds.

       第十三条  每年6月30日前,财政部将项目支持计划通过财政部网站向社会公示。公示时间不少于7个工作日。公示期满,财政部履行专项资金拨付程序。

  Article 14    After receiving the special fund, a mining enterprise shall handle the financial matters in accordance with the relevant provisions in Article 20 of the General Rules Governing Enterprise Financial Affairs (Order No. 4 of the Ministry of Finance).

       第十四条  矿山企业收到专项资金后,按照《企业财务通则》(财政部令第41号)第二十条的相关规定进行财务处理。

  Article 15    Finance departments at all levels shall strengthen the supervision and management of the special funds and conduct annual performance evaluation of the utilization of the special funds. The evaluation content shall mainly include:

(1) Whether the special fund is utilized according to the project applying for the fund and the specified use of the fund;

(2) Whether the enterprise handles the financial matters of the special fund in a standard manner;

(3) Whether the actual progress of the project is the same as the planned progress, and whether there is significant difference between the actual investment amount and the planned investment amount; and

(4) Whether the project reaches its expected targets and whether the utilization of the special fund really bring into play the guiding and leading functions, etc.

       第十五条  各级财政部门应加强专项资金的监督管理,并对专项资金使用进行年度绩效评价。评价内容主要包括:

    (一)专项资金是否按申请项目和规定用途使用;

    (二)企业对专项资金的财务处理是否规范;

    (三)项目实际进度和计划进度是否一致,实际投资额和计划投资额是否有重大差异;

    (四)项目是否实现预期目标,专项资金的使用是否确实发挥引导和带动作用等。

  Article 16    Finance departments at the provincial level shall, before April 30 of each year, submit the performance evaluation reports of the special funds for the preceding year to the Ministry of Finance.

       第十六条  省级财政部门应在每年4月30日之前,将上年度的专项资金绩效评价报告报送财政部。

  Article 17    Performance evaluation reports are the important basis for the Ministry of Finance to arrange for the special funds for the current year. If the fund was not used according to the specified use in the preceding year or if there is a serious gap between the project implementation status and the plan declared, the Ministry of Finance will recover all or part of the special fund. At the same time, special fund will no longer be arranged for the project entity in the current year.

       第十七条  绩效评价报告是财政部安排本年度专项资金的重要依据。对于上一年度未按规定用途使用资金,项目实施情况与申报计划严重脱节的,财政部将收回全部或部分专项资金,同时,本年度不再对项目单位继续安排专项资金。

  Article 18    Entities or individuals violating the provisions of these Measures by obtaining the special funds by deception or withholding, embezzling or misappropriating the special funds 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).

       第十八条  对于违反本办法规定骗取、截留、挤占、挪用专项资金的单位或个人,按照《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。

  Article 19    The Ministry of Finance shall be responsible for interpreting these Measures.

       第十九条  本办法由财政部负责解释。

  Article 20    These Measures shall come into effect on the date of printing and distribution. The Measures for the Management of the Special Support Funds for Independent Metallurgical Mines (Cai Qi [2001] No.345) printed and distributed by the Ministry of Finance in 2001 shall be simultaneously repealed.

Appendix: **Application Form for the Annual Special Fund for the Development of State-owned Metallurgical Mine Enterprises

       第二十条  本办法自印发之日起施行。2001年财政部印发的《冶金独立矿山专项扶持资金管理办法》（财企〔2001〕345号）同时废止。

    附件: **年度国有冶金矿山企业发展专项资金申请表