Interim Administrative Measures on Awards Funds for Growing Small and Medium Enterprises in Hainan Province

海南省中小企业成长性奖励资金管理暂行办法

Promulgating Institution:People’s Government of Hainan Province

Document Number: Qiong Fu [2008] No.89

Promulgating Date: 12/20/2008

Effective Date: 12/20/2008

Revision History: This document has been repealed pursuant to the Interim Administrative Measures on Awards Funds for Growing Small and Medium Enterprises in Hainan Province promulgated on December 14,20122.

颁布机关: 海南省人民政府

文      号: 琼府[2008]89号

颁布时间: 12/20/2008

实施时间: 12/20/2008

修订记录: 根据2012年12月14日海南省人民政府发布的《海南省中小企业成长性奖励资金管理暂行办法》，此文件被宣布废止。

  Article 1    These Measures are formulated in order to foster new economic growth points, promote the development of medium and small enterprises and maintain the sustainable and stable increase of financial power under relevant provisions of the state.

       第一条  为培育新的经济增长点,促进中小企业发展,保持财力持续稳定增长,根据国家有关规定,制定本暂行办法。

  Article 2    The standards for classifying medium and small enterprises shall be set according to the Interim Provisions on the Standards for Medium and Small Enterprises jointly formulated by original State Economic and Trade Commission, original State Development Planning Commission, the Ministry of Finance and the State Statistics Bureau (Guo Jing Mao Zhong Xiao Qi [2003] No. 143).

       第二条  中小企业的划分标准,按照原国家经贸委、原国家发展计划委员会、财政部、国家统计局联合下发的《中小企业标准暂行规定》(国经贸中小企〔2003〕143号)执行。

  Article 3    The awards funds for growing small and medium enterprises (hereinafter referred to as funds for short) refer to special funds which are arranged from provincial financial budget upon the approval of provincial government and used as rewards to management teams of medium and small enterprises whose three-year ring growth of annual paid tax amount rank top 10 and the management teams of medium and small enterprises whose financing and refinancing are newly approved in capital market.

       第三条  中小企业成长性奖励资金(以下简称资金)是省政府批准从省级财政一般预算安排的,奖励全省中小企业年度上交税收3年环比增长排在行业前10位的中小企业管理团队和在资本市场新批准融资、再融资的企业管理团队的专项资金。

  Article 4    The “annual tax amount paid” as mentioned in These Measures refers to total amount of all items of tax paid by enterprise during a accounting year after having deducted the withholding and remitting tax payments.

       第四条  本办法所指年度上交税收是指企业一个会计年度内上缴的扣除代扣代缴税收后的各项税收总额。

  Article 5    The management and use of funds shall comply with national and our provincial macroeconomic policies, industrial policies and regional developing policies; and shall follow the principles of openness, impartiality and fairness so as to ensure the standard, safe and efficient use of the funds.

       第五条  资金的管理和使用应当符合国家和我省宏观经济政策、产业政策和区域发展政策,坚持公开、公正、公平的原则,确保资金的规范、安全和高效使用。

  Article 6    The provincial finance department shall be responsible for the budget management and funds allocation; shall carry out preliminary examination on the list of rewarded enterprises and shall supervise and examine the use of the funds together with provincial state taxation bureau, provincial taxation local bureau, provincial industrial economy and information bureau, financial office under the provincial government, central sub-branch of the People’s Bank of China in Zhuhai, and provincial supervision department.

Provincial state taxation bureau and provincial taxation local bureau shall be responsible for examining the tax payment of application enterprises.

(2) Agricultural products and by-products producing or processing industry, including agricultural products and by-products planting, agricultural products and by-products processing, fishery fishing, fishery processing, and foods producing or processing;

       第六条  省财政厅负责资金的预算管理和资金拨付,会同省国家税务局、省地方税务局、省工业经济与信息产业局、省政府金融工作办公室、中国人民银行海口中心支行和省监察厅对奖励企业名单进行初步审定,并对资金的使用情况进行监督检查。

    省国家税务局和省地方税务局负责对申报企业上缴税收情况进行审核。

  Article 7    According to present status of the provincial industries, five industries are determined as key encouraged industries, they are:

(1) Mechanical and electronic industry，including machinery, electronics, information, software and manufacture of equipment;

(3) Business and tourism service industry, including business, tourism, hotel service, advertising and social intermediaries;

(4) Biological and medical industry, including biological research and development, medicine research and development, and pharmaceutical; and

(5) Enterprise financing rewards which are given to enterprises whose 10 % of financing amount in capital market is used for the development of enterprises within the territory of Hainan province.

       第七条  根据省产业现状,确定5个行业为重点鼓励行业,具体是:

    (一)机械电子行业,包括机械、电子、信息、软件、设备制造;

    (二)农副产品生产加工行业,包括农副产品种植、加工,渔业捕捞、加工,食品生产加工;

    (三)商贸旅游服务行业,包括商业、旅游、酒店服务、广告、社会中介;

    (四)生物医药行业,包括生物研发、药品研发、制药;

    (五)企业融资奖励,对企业在资本市场融资额80%用于海南省内企业发展的给予奖励。

  Article 8    Rewards funds of RMB10, 000,000 in general shall be arranged by budget each year and shall be increased year by year in light of the financial power. Annual rewards funds shall be distributed equally among the five industries as prescribed in Article 7, that is, RMB 2, 000, 000 for each industry. As for the first four industries as prescribed in Article 7, in each industry, first grade award, second grade award and third grade award shall be established. First grade award winner, with one enterprise being granted, shall get awards of RMB of 350, 000; each second grade award winner, with three enterprises being granted, shall get awards of RMB 250, 000; and each third grade award winner, with six enterprises being granted, shall get awards of RMB 150, 000.

Awards of RMB 1, 000, 000 shall be given to newly listed enterprises with the financing amount of RMB 100, 000, 000 or above; awards of RMB 500, 000 shall be given to newly listed enterprises with the financing amount of less than RMB 100, 000, 000; awards of RMB 300, 000 shall be given to listed enterprises with the refinancing amount (allotment of shares, additional shares) of RMB 100, 000, 000 or above; and awards of RMB 200, 000 shall be given to listed enterprises with the refinancing amount of less than RMB 100, 000, 000.

       第八条  每年一般预算安排奖励资金1000万元,并视当年财力逐年增加。年度奖励资金按第七条规定的5个行业平均分配,每个行业200万元;对第七条前4个行业,每个行业设一、二、三等奖,一等奖1名(奖励资金35万元),二等奖3名(每名奖励资金25万元),三等奖6名(每名奖励资金15万元)。

    对新上市企业融资规模达1亿元以上(含1亿元)的企业给予100万元奖励;对融资额1亿元以下的给予50万元奖励。对已上市企业再融资(配股、增发)额达1亿元以上(含1亿元)的企业给予30万元奖励;对再融资额1亿元以下的给予20万元奖励。

  Article 9    To gain the rewards funds, medium and small enterprises shall meet the following requirements:

(1) Going through the industrial and commercial registration within the territory of Hainan province;

(2) Paying the taxes in pursuance of law within the territory of Hainan province;

(3) Headquarters are located within the territory of Hainan province;

(4) Following tax laws and regulations with neither tax-involved illegal acts nor tax arrears;

(5) Tax amount paid in the standard year reach the rewards standard;

(6) Satisfying the ecological requirements and environmental protection requirements of Hainan;

(7) Operating faithfully and undertaking social responsibilities actively; and

(8) Paying salaries to workers normally and paying all kinds of social insurance expenses for the workers under the provisions of state.

       第九条  中小企业获得奖励应具备以下条件:

    (一)在海南省内办理工商注册登记;

    (二)依法在海南省内纳税;

    (三)总部机构坐落在海南省内;

    (四)遵守国家税收法律法规,没有税收违规行为,没有欠交税款行为;

    (五)基准年交税金额达到规定奖励标准;

    (六)符合海南生态、环保要求;

    (七)诚信经营,积极承担社会责任;

    (八)企业正常发放职工工资,按国家规定给职工缴纳各项社会保险。

  Article 10    The rewards funds shall apply the application system. All medium and small enterprises shall submit application in accordance with the notification documents of annual rewards application issued by provincial finance department, provincial state taxation bureau and provincial taxation local bureau; if they fail to apply within the time limit, it shall be deemed as their waiver of the right.

       第十条  奖金实行申报制。各中小企业根据省财政厅、省国家税务局、省地方税务局年度奖励申报通知文件进行申报,逾期未申报视为企业自行弃权。

  Article 11    The enterprises brought into the examination shall satisfy the provisions in Article 9 and the 100 score system shall be applied in examination. The growth rate of tax amount paid in the first year compared with the standard period shall account for 20% of the total score; the growth rate of tax amount paid in the second year compared with the first year shall account for 30% of the total score; the growth rate of tax amount paid in the third year compared with the second year shall account for 50% of the total score; (Where the enterprise has paid the tax for less than four years, two-year ring growth shall be the calculation basis. The growth rate of tax amount paid in the first year compared with the standard period shall account for 40% of the total score; the growth rate of tax amount paid in the second year compared with the first year shall account for 60% of the total score). Rewards shall be determined on the total score from the higher to lower.

       第十一条  纳入评审的企业必须符合第九条的规定,评审实行100分制计算。第一年度上缴税收相对于基期增长率占总分值的20%,第二年上缴税收相对于第一年增长率占总分值的30%,第三年上缴税收相对于第二年增长率占分值的50%(纳税未满4年的按2年税收环比增长计算,第一年上缴税收相对于基期增长率占总分值的40%,第二年上缴税收相对于第一年增长率占总分值的60%)。奖励按总分值从高到低排定。

  Article 12    Provincial finance department shall, together with provincial state taxation bureau and provincial taxation local bureau, examine and determine the list of rewarded enterprises and announce the list in public media for two weeks. After the expiry of the duration of announcement, provincial finance department shall, together with provincial state taxation bureau and provincial taxation local bureau, submit the list of rewarded enterprises to provincial people's government for approval if no inconsistency with the rewarding conditions of Article 9 has been found upon examination.

       第十二条  省财政厅会同省国家税务局、省地方税务局等相关部门审核确定年度奖励企业名单后,在公共媒体进行公示,公示期为2周。公示期满后,经审核未发现不符合第九条规定的奖励条件的,省财政厅会同省国家税务局、省地方税务局将奖励企业名单报省政府审批。

  Article 13    After the list of rewards has been approved by provincial people's government, provincial finance department shall allocate the rewards funds to enterprises which then allocate the rewards funds to their management teams.

       第十三条  经省政府批准奖励名单后,省财政厅拨付奖励资金到企业,企业将奖励资金支付给管理团队。

  Article 14    The enterprises, upon the receipt of rewards funds, shall handle accounting according to the current enterprise financial accounting system.

       第十四条  企业收到奖励资金后,按照现行企业财务会计制度进行帐务处理。

  Article 15    As for the enterprises which gained the rewards, provincial finance department shall circulate a notice for praise through news media within province so as to promote the consciousness of medium and small enterprises of paying tax in pursuance of law and operating faithfully.

       第十五条  对获得奖励的企业,省财政厅将通过省内有关新闻媒体进行通报表彰,以促进中小企业增强依法纳税、诚信经营的意识。

  Article 16    Funds of RMB 500,000 shall be arranged by provincial finance and used for the evaluation and examination, information promulgation of enterprises' application, circulation of praise to the enterprises which gained the rewards, and the making of flag and tablets.

       第十六条  由省财政预算每年安排工作经费50万元,用于企业申报评审、信息发布、获奖企业通报表彰、制作锦旗和牌匾等。

  Article 17    The These Measures shall be interpreted by provincial finance department together with provincial state taxation bureau and provincial local taxation bureau.

       第十七条  本办法由省财政厅会同省国家税务局、省地方税务局负责解释。

  Article 18    These Measures shall come into force as of promulgation.

       第十八条  本办法自公布之日起施行。