Measures for the Administration of Discount Capital Granted by Central Budget for Capital Construction Loans

基本建设贷款中央财政贴息资金管理办法

 

Promulgating Institution: Ministry of Finance

Document Number: Cai Jian [2007] No. 416

Promulgating Date: 09/11/2007

Effective Date: 09/11/2007

Revision History: This document has been repealed pursuant to the Measures for the Administration of Interest Subsidy Fund Granted by Central Budget for Infrastructure Construction Loans promulgated on June 10, 2011.

 

颁布机关: 财政部

文      号: 财建[2007]416号

颁布时间: 09/11/2007

实施时间: 09/11/2007

修订记录: 根据2011年6月10日财政部发布的《基本建设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   The Measures for the Administration of Discount Capital Granted by Central Budget for Capital Construction Loans (hereinafter referred to as the "Measures") are formulated in accordance with the Interim Measures for the Administration of Discount Capitals Granted by Central Budget for Capital Construction Loans (Cai Yu [2001] No. 388) for the purposes of strengthening the administration of discount capital granted by central budget for capital construction loans, improving the efficiency of using the financial capital and giving better play to their role of policy support and guidance.

       第一条  为加强基本建设贷款中央财政贴息资金管理,提高财政资金使用效益,更好地发挥其政策扶持、引导作用,根据《中央财政贴息资金管理暂行办法》(财预〔2001〕388号)的规定,特制定《基本建设贷款中央财政贴息资金管理办法》(以下简称《办法》)。

  Article 2   For the purposes of these Measures, "financial discount capital" shall mean the capital arranged under the central finanical budget specially for discount of capital construction loans.

       第二条  本《办法》所称财政贴息资金是指中央财政预算安排的,专项用于基本建设贷款贴息的资金。

  Article 3   For the purposes of these Measures, "capital construction loans" shall mean various loans provided by the banks for infrastructure construction projects within the discounted scope of these Measures (excluding soft loans).

       第三条  本《办法》所称基本建设贷款是指各类银行提供的符合本办法规定的贴息范围的基本建设项目的贷款（不包括软贷款）。

Chapter 2: Discount Principles and Scope

    第二章  贴息原则及范围

  Article 4   With regard to discount capital, the principle of "pay first and claim later" shall apply, that is, the project organization shall apply to the financial department for discount by presenting the interest payment list issued by the loan bank. Key discount support shall be given to development zones with strong independent innovation capabilities.

       第四条  贴息资金实行先付后贴的原则,即项目单位必须凭贷款银行开具的利息支付清单向财政部门申请贴息。对于自主创新能力强的开发区,给予重点贴息支持。

  Article 5   Discount scope: unless otherwise specified by the State Council, essentially discounts are granted to large and medium ongoing central projects for which capital construction loans have been arranged. The large and medium projects shall still be classified in accordance with the project approval criteria determined by the former State Development and Planning Commission, that is, operating projects whose total investment exceeds RMB50 million (including 50 million) and non-operating projects whose total investment exceeds RMB30 million (including 30 million) are large and medium projects. According to the industrial policy and economic structure of the State, the following industries and projects are determined to be the objects of financial discount.

(1) Agriculture:

(a) Construction projects for State commodity grain base;

(b) Construction projects for natural rubber forest base;

(c) Special ocean fishing ship purchase/building projects;

(2) Forestry: 

(a) Construction projects for fast-growing and high-yield forest base;

(b) Transformation construction projects for natural forest protection projects.

(3) Water resources: cross-region an cross-drainage area water control projects (excluding power plants), including:

(a) Water control projects directly under the administration of the Ministry of Water Resources; 

(b) South-to-North Water Diversion Water Control Project;

(c) Major water control projects in west China other than the projects mentioned in the above (a) and (b).

(4) Prison and labor education projects of the Ministry of Justice and Xinjiang Production and Construction Corp.

(5) Infrastructure construction projects for national high and new technology industrial development zones accredited by the Ministry of Science & Technology, Suzhou Industrial Park and Mianyang Sci-tech Park, which mainly includes:

(a) Infrastructure construction projects such as roads, bridges and culverts, tunnels, sewage and domestic waste disposal facilities, power supply, heat supply, gas supply, water supply and communications network within the development zones.

(b) Construction of incubators and public technology service support platforms owned by the government that provides venues and technology services for business startup and independent innovation of small and medium enterprises, and projects of public facilities that provide service outsourcing enterprises with venues and technology services within the development zones, including venue construction, hardware/software equipment systems procurement and dedicated software development (excluding those owned and developed by the enterprises themselves).

(c) Government owned standard multi-storey plants that are built in a unified manner to achieve intensive use of the land, save the resources and serve the small and medium-sized enterprises within the development zones.

(d) Other infrastructure construction projects in the development zones that fall within the scope of public financial support.

(6) "Three line" relocation projects of the military industry groups.

(7) Nuclear power projects (priority shall be given to domestically designed and manufactured reactor cores).

(8) Railway projects in the west.

(9) Other projects that require discounts that are determined by the State Council and recognized by the Ministry of Finance.

The above order is also the order of priority for arranging discount capital granted by central budget, except for projects that require discount as determined by the State Council. Infrastructure construction projects that are already entitled to other discounts of the financial department shall no longer be entitled to financial discount for infrastructure construction projects.

       第五条  贴息范围:贴息项目除国务院规定外,原则上为基本建设贷款安排的中央级大中型在建项目。大中型项目的划分标准仍按照原国家计委确定的项目审批标准执行,即经营性项目总投资在5000万元以上(含5000万元)、非经营性项目总投资在3000万元以上(含3000万元)为大中型项目。根据国家的产业政策和经济结构,具体确定以下行业和项目为财政贴息对象:

    (一)农业:

    1.国家商品粮基地建设项目;

    2.天然橡胶林基地建设项目;

    3.大洋性专业渔船购建项目。

    (二)林业:

    1速生丰产林基地建设项目;

    2天保工程转产建设项目。

    (三)水利:跨地区、跨流域的水利枢纽工程(不含电厂部分),包括:

    1.水利部直属水利枢纽工程;

    2.南水北调水利枢纽工程;

    3.除前两项外的西部地区重大水利枢纽工程。

    (四)司法部、新疆生产建设兵团所属的监狱、劳教项目。

    (五)经科技部认定的国家级高新技术产业开发区、苏州工业园区、绵阳科技城基础设施项目。主要包括:

    1.开发区内道路、桥涵、隧道、污水、生活垃圾处理设施、供电、供热、供气、供水、通信网络等基础设施项目。

    2.开发区内政府所有,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、公共技术服务支撑平台建设,以及为服务外包企业提供场所服务和技术服务的公共基础设施项目。其内容包括:物理场所建设、软硬件设备系统购置以及专用软件开发等,不包括企业拥有和开发的部分。

    3.开发区内为集约利用土地,节约资源,服务中小企业,统一修建的政府所有的多层标准厂房。

    4.开发区内其他符合公共财政支持范围的基础设施项目。

    (六)军工集团“三线”搬迁项目。

    (七)核电项目(优先考虑国内设计和制造的堆型)。

    (八)西部铁路项目。

    (九)国务院确定需要贴息及经财政部确认的其他项目。

    上述排序作为优先安排财政贴息资金的依据,但国务院确定需要贴息的项目除外。已享受财政部门其他贴息的基建项目,不再享受基建财政贴息。

  Article 6   Calculation of capital for discount: the discount capital shall be determined based on the balance of bank loans of the project unit eligble for discount, discount rate of the year and the actual amount of interest already paid in that year.

       第六条  贴息资金计算:贴息资金根据项目单位符合贴息条件的银行贷款余额、当年贴补率和当年实际支付的利息数计算确定。

  Article 7    Discount period: essentially, discount shall be granted according to the construction period of the project(s). Except for massive projects, the discount period of other projects shall not exceed five years.

Discounts shall be based on the type of infrastructure construction projects, if the construction period of a project is less than three years (including three years), discount shall be granted according to the construction period of the project; if the construction period of the projects is more than three years, discount shall be granted for no more than five years except for giant projects; in the case of a purchase project, discount shall be granted for two years.

No discount shall be granted to the following projects: loan interest incurred during the extended construction period of the project without the approval of competent authorities; loans of construction projects that have been settled upon completion or have been delivered for use but have not been settled upon completion; interest, additional interest or interest penalty on outstanding loans within the scope of discount that have not been repaid in accordance with the contract.

       第七条  贴息期限:原则上按项目建设期限贴息。除特大型项目外,其他项目一律不超过5年。

    根据基础设施项目的特点,对项目建设期少于3年(含3年)的,按项目建设期进行贴息;对项目建设期大于3年的,除特大型项目外,均按不超过5年进行贴息;属于购置的,按2年进行贴息。

    以下项目均不予贴息:未经有关部门批准,延长项目建设期发生的借款利息;已办理竣工决算或已交付使用但未按规定办理竣工决算的建设项目贷款;在贴息范围内未按合同规定归还的逾期贷款利息、加息、罚息。

  Article 8   Discount criteria: the rate of financial discount for infrastructure construction projects shall not exceed the interest rate of bank loans during thecorresponding period. The rate of financial discount shall be determined by the Ministry of Finance on a yearly basis (except for particular projects of the State Council) according to the annual budget control indicators of discount capital, interest of bank loans of the project during that period and demand of the project for discount capital shall not exceed 3% in principle. In the meanwhile, in order to encourage independent innovation, the national high and new technology industrial development zones shall grant discounts at two different rates depending on the rank of independent innovation capabilities of the development zones with the difference in discount rates at about 30%.

       第八条  贴息标准:财政对基本建设项目的贴息率不得超过当期的银行贷款利率。财政贴息的贴补率由财政部根据年度贴息资金预算控制指标、项目当期的银行贷款利率和项目对贴息资金需求一年一定(国务院特定的项目除外),原则上不高于3%。同时,为鼓励自主创新,国家级高新技术产业开发区按照各开发区自主创新能力指标测算排名,拉开差距,分两档分别予以贴息,贴补率差距在30%左右。

  Article 9   The discount period shall be from September 21 of the previous year to September 20 of the then-current year.

       第九条  贴息时间为上年9月21日至当年9月20日。

Chapter 3: Application, Review and Issue of Discount Capital

    第三章  贴息资金的申报、审查和下达

  Article 10    For infrastructure construction projects that meet the requirements of these Measures, a project organization may apply for financial discount. No application for financial discount may be filed for a project for which other discount capital have been applied.

       第十条  符合本《办法》规定的基础设施项目,由项目单位申报财政贴息。凡已申请其他贴息资金的项目,不得重复申报。

  Article 11   To apply for financial discount, a project organization shall complete the written application for discount for capital construction loan projects (see Table 1) in duplicate as requried and enclose the project approval documents, loan agreement, documentation of payment of bank loans and interest slip endorsed by the bank, which shall, after being signed by the bank giving loan and opinions, be submitted to the competent authority; for infrastructure construction projects within the national high and new technology industrial development zone, Suzhou Industrial Park and Mianyang Sci-tech Park, the project organization shall submit the materials to the provincial financial authority with a copy sent to the Ministry of Science and Technology.

The central competent authority shall, after conducting careful review of the discount materials submitted by the project organization within the system, fill out the summary table of financial discount for capital construction loans (see Table 2) and submit it together with the project approval documents, loan agreement, documentation of payment of bank loans, interest slip endorsed by the bank and opinions of the loan bank to the Ministry of Finance for approval prior to the end of October of that year.

The department (bureaus) of finance of the provinces (autonomous regions, municipality directly under the Central Government and specially designated cities in the State plan) shall, after reviewing the discount materials submitted by project organizations of the provinces (autonomous regions, municipality directly under the Central Government and specially designated cities in the State plan), fill out the summary table of financial discount for capital construction loans (see Table 2) and submit them together with the project approval documents, loan agreement, documentation of payment of bank loans, interest slip endorsed by the bank and opinions of the loan bank to the Ministry of Finance for approval prior to the end of Octomber of that year after the local financial supervision specialist office of the Ministry of Finance provides review opinions. Materials that are not reviewed by the local financial supervision specialist office of the Ministry of Finance shall not be accepted by the Ministry of Finance.

The above mentioned application materials shall be submitted for specific projects according to the classification listed in Article 5 of the Measures rather than in package; otherwise, no discount will be granted.

       第十一条  项目单位申报财政贴息,应按要求填制基本建设贷款项目贴息申请表(见附表1)一式两份,并附项目批准文件、借款合同、银行贷款到位凭证、银行签证利息单等材料,经贷款经办行签署意见后,除国家级高新技术产业开发区、苏州工业园区、绵阳科技城基础设施项目外,上报主管部门;国家级高新技术产业开发区、苏州工业园区、绵阳科技城基础设施项目由项目单位上报省级财政部门,并抄报科技部。

    中央主管部门根据本《办法》的规定,对本系统项目单位提交的贴息材料进行认真审核后,填写基本建设贷款财政贴息汇总表(见附表2),并附项目单位报送的项目批准文件、借款合同、银行贷款到位凭证、银行签证利息单、贷款经办行意见等材料,于当年10月底以前上报财政部审批。

    各省(自治区、直辖市、计划单列市)财政厅(局)对本省(自治区、直辖市、计划单列市)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(见附表2),并附项目单位报送的项目批准文件、借款合同、银行贷款到位凭证、银行签证利息单、贷款经办行意见等材料,经财政部驻当地财政监察专员办事机构签署审核意见后,于当年10月底以前上报财政部审批。未经财政部驻当地财政监察专员办事机构审查的材料,财政部不予受理。

    上述申报材料应按本《办法》第五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,否则不予贴息。

  Article 12   The financial supervision specialist offices of the Ministry of Finance of the provinces (autonomous regions, municipality directly under the Central Government and specially designated cities in the State plan) shall, in accordance with the requirements of these Measures on discount scope, discount period, etc., strengthen the review of authenticity of financial discount materials for capital construction loans submitted by local project organizations, remove projects for which multiple discounts are applied and submit the written review opinions together with the discount application materials to the Ministry of Finance within the specified time limit for reference by the Ministry of Finance when approving finanical discounts.

       第十二条  财政部驻有关省(自治区、直辖市、计划单列市)财政监察专员办事机构要根据本《办法》规定的贴息范围、贴息期限等条件,加强对当地项目单位报送的基本建设贷款财政贴息材料真实性的审核,剔除重复多头申报项目,并将审核的书面意见在规定的时间内随申请贴息材料一并上报财政部,以便财政部在核定财政贴息时参考。

  Article 13    The Ministry of Finance shall, after reviewing the discount materials submitted by the regions and departments, determine the amount of discount capital for each project and issue the budget as required depending on the size of discount capital arranged under annual budget. The Ministry of Finance shall not grant discount to projects that do not meet the requirements or for which the application is submitted after the deadline.

       第十三条  财政部对各部门(地区)上报的贴息材料进行审查后,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。对不符合条件和要求或超过规定上报时间的项目,财政部不予贴息。

  Article 14  In cases where the discount capital is allocated to the competent authority, relevant competent authorities shall allocate the funds to the project organizations; where the discount capital is settled between the finanical departments at two levels, the local financial department shall allocate the funds to the project organizations.

       第十四条  财政贴息资金拨付到主管部门的，各有关主管部门应及时将资金拨付到项目单位;通过两级财政结算的，由地方财政部门拨付到项目单位。

Chapter 4: Financial Treatment, Supervision and Administration of Discount Capital

    第四章  贴息资金财务处理及监督管理

  Article 15    Upon receipt of the financial discount capital, a project organization shall manage them in the following two manners: reduce project cost for ongoing projects and reduce financial expenses for completed projects.

       第十五条  项目单位收到财政贴息资金后,分以下情况处理:在建项目应作冲减工程成本处理;竣工项目作冲减财务费用处理。

  Article 16    Relevant departments and project organizations shall manage and use the financial discount capital strictly in accordance with the requriements of the State and voluntarily supervise and inspect finanical and auditing departments. 

Once the discount capital is allocated, the central competent authority and the provincial financial department shall supervise and inspect the implementation of the financial discount capital regularly to make sure that the discount capital generates the desired benefits and report to the Ministry of Finance on the implementation of the discount projects and use of the financial discount capital at the end of each year.

       第十六条  各有关部门及项目单位要严格按国家规定管理和使用财政贴息资金,并自觉接受财政、审计部门的检查监督。

    贴息资金下达后,中央主管部门和省级财政部门要定期对财政贴息资金的落实情况进行监督、检查,确保贴息资金发挥效益。并于每年年底向财政部报告贴息项目的执行情况和财政贴息资金的落实情况。

  Article 17    The relevant departments and project organizations shall fill out the application for discount in strict accordance with the discount scope, discount period and discount rate specified by the State. In the meanwhile, since the financial discount capital is special capital, it is mandatory to make sure that the discount capital are used for particular purposes. No organization shall retain or embezzle the financial discount capital in any manner or in any form.

       第十七条  各有关部门及项目单位要严格按照国家规定的贴息范围、贴息期限、贴息比率等事项填报贴息申请表。同时,财政贴息资金是专项资金,必须保证贴息的专款专用。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。

  Article 18   If the discount capital is obtained through deception, retained or embezzled in violation of appropriate requirements, the Ministry of Finance shall stop allocation or take back the financial discount capital and conduct comprehensive inspection. Persons involved shall be subject to liabilities in accordance with the Regulations on Penalties and Sanctions for Fiscal Violations (Decree No. 427 of the State Council) and relevant provisions of the State and be subject to legal liabilities in case of violation of the law(s).

       第十八条  凡违反规定，骗取、截留、挪用贴息资金的，由财政部门停止拨付或收回项目的财政贴息资金，进行全面核查。对有关人员根据《财政违法行为处罚处分条例》（国务院令第427号）及国家有关规定追究责任，触犯法律的追究相应的法律责任。

Chapter 5: Supplementary Provisions

    第五章  附则

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

       第十九条  本《办法》由财政部负责解释。

  Article 20   These Measures shall enter into force as of the date of promulgation. If no adjustment is made in the future, discount will be granted each year without further notice. The Notice of the Ministry of Finance on Printing and Distributing the Measures for the Administration of Discount Capital Granted by Central Budget for Capital Construction Loans (Cai Jian [2003] No. 421) shall be simultaneously repealed.

       第二十条  本《办法》自印发之日起施行。今后如无调整,每年办理贴息不再另行通知。《财政部关于印发〈基本建设贷款中央财政贴息资金管理办法〉的通知》(财建〔2003〕421号)同时废止。